The Audit Committee of East Riding of Yorkshire Council is scheduled to convene on Friday 06 November 2026, with its agenda featuring a comprehensive review of the council's financial and operational oversight. Key discussions are expected to centre on the progress of the 2025-26 audits for both the council and the East Riding Pension Fund, alongside an update on internal audit activities and a review of the strategic risk register.

East Riding of Yorkshire Council and East Riding Pension Fund 2025-26 Progress Report

The Audit Committee is scheduled to receive a progress report from Forvis Mazars concerning the 2025-26 audits of both the East Riding of Yorkshire Council and the East Riding Pension Fund. The report will detail the audit approach and progress made, including any feedback from the Financial Reporting Council's (FRC) annual review of audit quality. It will also highlight national publications relevant to the council's work.

Internal Audit Progress Update Period 2 - 2026/27

An update on the progress of internal audit activities for the period of August to October 2026 is scheduled for discussion. This report will provide an overview of the reviews completed as part of the 2026-27 Internal Audit Plan, including any assurance opinions issued and the status of agreed actions. The report will also touch upon the use of innovations and enhancements to the internal audit process, such as Artificial Intelligence (AI).

Audit Committee Effectiveness - Independent Members

The committee is set to consider a report on its own effectiveness, with a specific focus on the appointment of independent members. The report recommends the appointment of two independent members to the Audit Committee from the commencement of the Municipal Year 2027/28 for a four-year term. This proposal aligns with good practice guidance from the Chartered Institute of Public Finance and Accountancy (CIPFA) and aims to enhance the committee's knowledge and experience base, reinforcing its independence.

Treasury Management Activity Report - April to September 2026

A report detailing treasury management activities and performance for the period of April to September 2026 is on the agenda. This report will cover investment and borrowing strategies, risk management, and performance against objectives, including any instances of non-compliance with the Council's Treasury Management Policy and Treasury Management Practices. The report will also provide an update on the council's treasury management function for the Hull & East Yorkshire Combined Authority (HEYCA).

Strategic Risk Register Review - Quarter 2 2026/27

The committee is scheduled to review the Strategic Risk Register, updated to reflect the position at the end of September 2026. This will include an overview of the council's 17 strategic risks, categorised as red, amber, or green, and will detail any changes in risk scores or the temporary removal of any risks. The report will highlight five red risks, including containing spend within budget, managing partnership challenges with the Humber and North Yorkshire Integrated Care Board (HNYICB), and implementing effective business change programmes in response to the council's financial emergency.

Fraud Investigation Update

An update on the activities of the Council's Fraud Investigation Team for the period of April to September 2026 is scheduled. This report will detail the number of investigations concluded, the types of fraud identified, and the financial impact of these investigations. It will also provide progress on the 2026-27 Fraud Plan, including the use of training and artificial intelligence to support operational delivery.

Audit Committee Work Programme 2026/27

The committee will review its work programme for the remainder of the 2026/27 period. This will outline the planned reports and discussions for future meetings, with a noted revision to include the Statement of Accounts update report at the November meeting.