Here is a summary of the Governance, Audit, Risk Management and Standards Committee meeting of Barnet Council held on 18 September 2025.

The Governance, Audit, Risk Management and Standards Committee (GARMS) convened to discuss a range of reports, including corporate complaints, risk management, audit progress, and treasury management. Key areas of focus included the council's financial sustainability, governance of subsidiary companies, and the implementation of audit recommendations. The committee approved recommendations related to corporate complaints, risk management, internal audit, and treasury management, while also addressing concerns and seeking further information on specific issues.

• Corporate Complaints and Local Government and Social Care Ombudsman (LGSCO) Annual Report 2024/25

  The committee reviewed the annual report on corporate complaints and the LGSCO's findings. The report highlighted a 7% increase in complaints, but a lower proportion of upheld complaints, and a rate of upheld complaints per 100,000 residents lower than the London average. The committee noted and agreed to the actions taken by the council to address issues and improve performance. Councillor Kath McGuirk asked about areas for further improvement, and the support available for councillors dealing with complaints. The complaints manager noted that improvements could be made by learning from complaints, particularly around communication. They also mentioned upcoming training for councillors on handling casework and directing residents to self-service resources. The need for training on handling social care complaints was also raised. Councillor Mitchell commented on the low level of complaints given the high number of residents receiving social care.

• Complaints About Councillors 2024/25

  The committee noted the annual report on complaints against councillors. Eight complaints were received, with seven finding no breach of the code of conduct and one being resolved informally. Councillor Arjun Mittra commented that members are entitled to some discretion in responding to emails.

• Quarterly Risks Report - Q1 2025/26

  The committee reviewed the quarterly risk report, which identified 186 risks across the organisation, with 23 at the strategic level and 163 at the service level. Seven strategic risks and 16 service risks were rated as high level (15+). The committee noted the state of the council's strategic and high-level service risks, including controls and mitigations. A question was raised about the progress of specialist school projects (Oakley, Maple Down and Oak Lodge), particularly Maple Down School, and whether sites had been identified. Elaine Clarke, Head of Programmes, Performance & Risk, said she would find out and report back.

• Internal Audit Exception, Recommendations and Progress Report - Q1 2025/26

  The committee noted the progress of internal audit work, including the finalisation of reports and the status of audit actions. 80% of actions were implemented in the quarter, a significant increase from the previous quarter. The committee noted the progress and follow-up outcomes.

• Treasury Management Performance Update - Q1 2025/26

  The committee reviewed the treasury management performance update for Q1 2025/26, noting the challenges faced by local authorities and the importance of cash flow forecasting. The committee noted the treasury management performance update and the updates to the treasury team's strategic priorities. Councillor Paul Lemon asked about the retention of £23 million worth of Lobos[^2], and Abigail Hammond, Treasury and Pensions Manager, explained that they were at a very low rate and financially viable to hold. [^2]: A LOBO (Lender Option Borrower Option) loan is a type of loan that was offered to local authorities by banks, particularly between 2003 and 2010.

• Grant Thornton Audit Completion Report 2023/24 and External Auditor's Annual Report 2024/25

  The committee reviewed the Grant Thornton audit completion report for 2023/24, including updates on pensions contributions. The committee noted the content and approved the council and pension fund accounts letters of representation. The committee then considered the external auditor's annual report 2024-25. Guy Clifton from Grant Thornton presented the final auditor's annual report for 2023-24 and the interim report for 2024-25. A key recommendation regarding pension fund governance was added to the 2023-24 report. For 2024-25, a new key recommendation was made regarding governance around the council's subsidiary companies and joint venture arrangements, as well as procurement and contract management. Councillor Lemon asked if the recommendation to develop a workforce strategy and strategic asset management plan was a euphemism for staff cuts and selling council buildings. Neil Tyson from Grant Thornton clarified that it was not, but rather a recommendation for the council to have those strategies in place. The committee noted the 2024-25 annual auditors report recommendations and the lessons learned from Grant Thornton's 2023-24 annual audit report.

• External Audit Progress Report 2024/25

  The committee then considered the external audit progress report 2024-25. George Ellis from Grant Thornton noted delays due to the late publication of accounts. Ajay Jha from Grant Thornton added that there was still work to do to achieve a positive assurance, citing challenges in receiving quality working papers and IT audit issues. Nick O'Donnell, Chief Financial Officer, acknowledged the challenges with the new system and said that the finance team had responded to most of the sampling queries. The committee noted the audit progress and sector update.

• Grants Certification Report

  The committee noted Grant Thornton's report on the completion of the 2023-24 pooling review and KPMG's report for the 2023-24 housing benefits subsidy audit, as well as progress on the teachers' pension audit for 2023-24. A discrepancy in the agenda title was noted, but clarified as effectively the same thing.

• Committee Forward Work Programme

  The committee approved the forward work programme.