The Governance, Audit, Risk Management and Standards Committee (GARMS) of Barnet Council met on Thursday 18 September 2025 to review the council's corporate complaints performance, risk management, and audit progress. Key decisions included noting the council's corporate complaints and Local Government and Social Care Ombudsman (LGSCO) annual report for 2024/25, which indicated a 7% increase in complaints but a lower proportion being upheld. The committee also reviewed the Q1 2025/26 Quarterly Risks Report, noting 186 open risks, and received updates on internal and external audit progress, including findings from the 2023/24 audits and the interim report for 2024/25.

Corporate Complaints and LGSCO Annual Report 2024/25

The committee considered the Corporate Complaints and Local Government and Social Care Ombudsman (LGSCO) Annual Report for 2024/25. The report indicated a 7% increase in the total number of complaints received compared to the previous year, reaching 2,813. However, the proportion of complaints upheld decreased from 37% to 35%. The council's upheld rate of LGSCO investigations was 6.6 per 100,000 residents, which is lower than the London average of 9.1. The report highlighted improvements made to the complaints process, including better accessibility and efficiency, and noted that the council did not receive a second letter from the LGSCO in July 2025 outlining concerns, which was seen as a positive sign. The committee agreed to note and consider the report and the actions taken by the council to remedy issues and improve performance.

Complaints About Councillors 2024/25

The committee received an annual report on complaints made against councillors between March 2024 and April 2025. During this period, eight complaints were received. Seven of these found no breach of the code of conduct, and one was resolved informally. The report detailed the nature of each complaint, the findings, and the decision made. The committee noted the report.

Quarterly Risks Report - Q1 2025/26

The committee reviewed the Quarterly Risks Report for Q1 2025/26, which provides an overview of the council's strategic and high-level service risks. There were 186 open risks at the end of the quarter, a slight decrease from the previous quarter. Of these, 23 were strategic risks and 163 were service risks. Seven strategic risks were rated as high level (15+), with no change from the previous quarter. Sixteen service risks were also rated as high level, with one risk increasing in severity and one new risk identified. The report detailed specific high-level risks, including those related to financial sustainability, cyber security, and the equal pay claim. The committee noted the status of these risks and the controls and mitigations in place.

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

The committee received an update on Internal Audit's progress for Q1 2025/26. Four reviews were completed, meeting the target of 25-30% of the annual plan. One 'Limited' Assurance report was issued for Coppetts Wood School, identifying high-risk issues related to budget monitoring and income management. The committee noted the progress made on audit actions, with 80% of high-priority actions followed up in Q1 being confirmed as implemented, a significant improvement from the previous quarter. The risk rating for audit actions not being implemented remains high on the Assurance Group risk register. The committee noted the progress reports and follow-up outcomes.

Treasury Management Performance Update - Q1 2025/26

The committee reviewed the Treasury Management Performance Update for Q1 2025/26. The council's treasury position remained stable, with external borrowing levels unchanged. Investment balances averaged £87.184 million. The report highlighted projected borrowing requirements for the capital programme and the implications for the Capital Financing Budget. Strategic priorities for the treasury team include improving cashflow forecasting, managing working capital, and enhancing reporting to members. The committee noted the performance update and the strategic priorities.

External Auditor's Annual Report 2024/25

Grant Thornton presented their interim External Auditor's Annual Report for 2024/25. The report highlighted significant weaknesses in the council's financial sustainability, particularly concerning financial planning and the affordability of the capital programme. Key recommendations included developing a sustainable medium-term financial plan, improving the effectiveness of the Capital Oversight Board, and developing a comprehensive workforce strategy. Significant weaknesses were also identified in governance over subsidiary companies and joint venture partnerships, with a key recommendation for the council to urgently agree a complete list of its company and partnership investments and review their purpose and governance. An area for improvement was noted regarding pension fund governance, with a recommendation to ensure essential actions from the Pensions Regulator's General Code are implemented. The committee noted the report and recommendations.

External Audit Progress Report 2024/25

The committee received an update on the progress of the external audit for the 2024/25 financial statements. Fieldwork commenced in July 2025, but was delayed due to the late production of the council's accounts. The audit team is focusing on in-year transactions, journals, and IFRS 16 disclosures. Challenges were noted in obtaining complete and timely information, particularly regarding employee benefits and contract management. The planned date for the audit opinion on the financial statements is February 2026. The committee noted the audit progress and sector updates.

Grants Certification Report

The committee was updated on the progress of the external auditor's work on grant certifications for 2023/24. Grant Thornton signed off the Capital Receipts Pooling review with two exceptions noted, for which management provided explanations. KPMG LLP signed off the Housing Benefit Subsidy Claim with no key issues. Grant Thornton is finalising the Teachers' Pension Fund return certification, expected by early October 2025. The committee noted the progress on these certifications.

Committee Forward Work Programme

The committee reviewed and agreed its forward work programme for 2025-2026, outlining the topics to be discussed in future meetings.

The meeting concluded with the Chair thanking members and officers.