The Audit and Standards Advisory Committee convened to discuss a range of issues, including a self-referral to the Regulator of Social Housing, standards of conduct, internal and external audit reports, and risk management. The committee also reviewed the effectiveness of its own operations and set its work programme for the coming year.

Self-Referral to Regulator of Social Housing

The committee was notified of a self-referral to the Regulator of Social Housing¹ due to breaches in compliance with building safety standards. It was found that up to 12,500 fire safety actions had been incorrectly marked as complete in the council's compliance software, True Compliance, without proper supporting evidence. Additionally, the council was unable to reconcile performance data on asbestos management, water safety, and smoke and carbon monoxide detectors.

The council has appointed specialists to conduct an assessment of compliance arrangements and to develop a recovery programme. The Regulator of Social Housing has issued a regulatory notice requiring the council to address the breaches. While operating under the notice, access to grant funding for housing developments may be reduced or ceased.

Standards Report

The committee received an update on gifts and hospitality registered by members, with five councillors declaring gifts and hospitality in the first quarter of 2025/26. The committee also noted a change to the Members Code of Conduct, requiring members to provide reasons to the Monitoring Officer for accepting any gift or hospitality valued at £500 or more.

The committee was informed that refresher mandatory training for all members was underway and would conclude in mid-July.

The committee also discussed a standards decision made by King's Lynn and West Norfolk Borough Council, where a councillor was recommended for removal from the Planning Committee after sending emails that created the perception of undue influence.

Internal Audit Annual Report

The committee reviewed the Internal Audit Annual Report for 2024-25, which summarised the activity of Internal Audit and provided an opinion on the adequacy and effectiveness of the council's framework for governance, risk management and control. The Deputy Director Organisational Assurance and Resilience, Darren Armstrong, (Head of Internal Audit) provided the annual audit opinion, which was used to support the council's Annual Governance Statement.

Annual Counter Fraud Report

The committee considered the Annual Counter Fraud Report 2024-25, which summarised counter fraud activity undertaken and fulfilled the requirements of the Local Government Transparency Code 2015². The report detailed counter fraud work related to internal fraud, housing tenancy fraud and external fraud.

Chair's Annual Report

The committee received the annual report from the Chair of the Audit and Standards Committee and the Audit and Standards Advisory Committee, which covered the work of both committees for the municipal year 2024-25.

Update on 24-25 Statement of Accounts

The committee was informed of a delay in publishing the 2024-25 Statement of Accounts, with a revised publication date of 18 July 2025. The delay was attributed to the implementation of lessons learned from the 2023-24 accounts regarding asset valuations, and the adoption of IFRS 16³.

Draft External Audit Plan

The committee received and considered the Indicative External Audit Plan for the year ending 31 March 2025, which was presented by Sheena Phillips (Senior Audit Manager, Grant Thornton). The plan included an assessment of significant risks, including management override of controls, valuation of land and buildings, valuation of council dwellings, valuation of net pension fund liability and the implementation of IFRS 16.

Committee Work Programme

The committee considered and noted its work programme for the 2025-26 municipal year.

Self-Referral to Regulator of Social Housing

The committee was notified of a self-referral to the Regulator of Social Housing¹ due to breaches in compliance with building safety standards. It was found that up to 12,500 fire safety actions had been incorrectly marked as complete in the council's compliance software, True Compliance, without proper supporting evidence. Additionally, the council was unable to reconcile performance data on asbestos management, water safety, and smoke and carbon monoxide detectors.

The council has appointed specialists to conduct an assessment of compliance arrangements and to develop a recovery programme. The Regulator of Social Housing has issued a regulatory notice requiring the council to address the breaches. While operating under the notice, access to grant funding for housing developments may be reduced or ceased.

Standards Report

The committee received an update on gifts and hospitality registered by members, with five councillors declaring gifts and hospitality in the first quarter of 2025/26. The committee also noted a change to the Members Code of Conduct, requiring members to provide reasons to the Monitoring Officer for accepting any gift or hospitality valued at £500 or more.

The committee was informed that refresher mandatory training for all members was underway and would conclude in mid-July.

The committee also discussed a standards decision made by King's Lynn and West Norfolk Borough Council, where a councillor was recommended for removal from the Planning Committee after sending emails that created the perception of undue influence.

Internal Audit Annual Report

The committee reviewed the Internal Audit Annual Report for 2024-25, which summarised the activity of Internal Audit and provided an opinion on the adequacy and effectiveness of the council's framework for governance, risk management and control. The Deputy Director Organisational Assurance and Resilience, Darren Armstrong, (Head of Internal Audit) provided the annual audit opinion, which was used to support the council's Annual Governance Statement.

Annual Counter Fraud Report

The committee considered the Annual Counter Fraud Report 2024-25, which summarised counter fraud activity undertaken and fulfilled the requirements of the Local Government Transparency Code 2015². The report detailed counter fraud work related to internal fraud, housing tenancy fraud and external fraud.

Chair's Annual Report

The committee received the annual report from the Chair of the Audit and Standards Committee and the Audit and Standards Advisory Committee, which covered the work of both committees for the municipal year 2024-25.

Update on 24-25 Statement of Accounts

The committee was informed of a delay in publishing the 2024-25 Statement of Accounts, with a revised publication date of 18 July 2025. The delay was attributed to the implementation of lessons learned from the 2023-24 accounts regarding asset valuations, and the adoption of IFRS 16³.

Draft External Audit Plan

The committee received and considered the Indicative External Audit Plan for the year ending 31 March 2025, which was presented by Sheena Phillips (Senior Audit Manager, Grant Thornton). The plan included an assessment of significant risks, including management override of controls, valuation of land and buildings, valuation of council dwellings, valuation of net pension fund liability and the implementation of IFRS 16.

Committee Work Programme

The committee considered and noted its work programme for the 2025-26 municipal year.