The Audit, Governance and Standards Committee convened to discuss several key reports, including the External Audit Strategy, Civil Contingencies & Business Continuity Management, Annual Standards, Ombudsman Complaints, and Partnership Governance Arrangements. The committee reviewed the work undertaken in the past year and set priorities for the coming year, focusing on maintaining high standards of conduct, ensuring effective risk management, and promoting transparency and accountability across the council's operations. The committee also received updates on complaints against members and the council's performance in handling ombudsman complaints.

External Audit Strategy Memorandum

The committee reviewed the External Audit Strategy Memorandum for the year ending 31 March 2025, presented by Forvis Mazars, the external auditor. The memorandum outlined the planned audit approach, identified significant audit risks, and detailed the audit team.

Key points from the memorandum included:

• Audit Scope: The audit will be conducted in accordance with International Standards on Auditing (UK) and the Code of Audit Practice.
• Significant Risks: The memorandum identified significant risks of material misstatement in the financial statements, including management override of controls and valuation of the net defined pension liability.
• Materiality: Overall materiality for the audit was set at £22.6 million, with performance materiality at £15.8 million.
• Value for Money: The auditors will form a view on whether the council has made proper arrangements for securing economy, efficiency, and effectiveness in its use of resources.
• Independence: Forvis Mazars confirmed its independence and compliance with ethical requirements.

The audit fees for the year were proposed at £371,041, reflecting higher scale fees set by the Public Sector Audit Appointments (PSAA) and additional work to address risks. Additional fees are expected for the implementation of IFRS 16 and work required to rebuild assurance on opening balances.

The committee was also informed of a deficiency in internal control identified during the 2022/23 audit, which management had been unable to confirm had been addressed in 2023/24. This related to a lack of evidence to support an item in the Receipts in Advance sample.

Civil Contingencies & Business Continuity Management Annual Report

The committee received the Civil Contingencies & Business Continuity Management Annual Report, presented by Rachael Musgrave, Director of Public Health. The report provided an overview of resilience activity undertaken during 2024/2025 and set out service priorities for 2025/2026, including business continuity management arrangements.

Key priorities for 2025-26 include:

• Procurement of Business Continuity Management/Critical Incident Management System(s).
• Counter Terrorism preparedness, including implementation of the Terrorism (Protection of Premises) Act 2025, also known as Martyn's Law.
• Continuation of the training and exercise programme for council staff.
• Development of new emergency plans, including a Transport Plan and Move to Critical Plan.
• Adding to the number of Local Emergency Community Reception Centres.
• Review of Phase 1 of Supporting Our People in An Emergency , the council's vulnerable persons system, and commencement of work on Phase 2.

The report also detailed the council's activation and response to incidents between 1 April 2024 and 31 March 2025, which included road traffic collisions, flooding, fires, and other emergencies. The council's Emergency Plan(s) and response team were activated on 54 occasions during this period.

Annual Standards Report 2024/25

The committee considered the Annual Standards Report 2024/25, presented by Janet Davies, Assistant Director – Legal, Governance and Elections. The report detailed the work undertaken by the committee in relation to members' standards in the last municipal year.

Key points from the report included:

• The council received 64 complaints about member conduct in the year ending 31 March 2025, compared to 21 in the previous year. The vast majority of complaints related to postings on social media.
• The complaints resulted in 2 informal resolutions, 55 findings of no breach, and 7 withdrawals.
• The committee's role is to promote and maintain high standards of conduct among members of Wigan Council and the parish councils in the district.
• The council has two independent persons who are consulted during the processing of complaints.

Councillor C Rigby, Chair of the committee, noted that there had been no serious complaints and that the extended use of local resolutions seemed to focus members on behaviours and the responsible use of council resources.

Annual Ombudsman Complaints Report 2025/26

The committee received the Annual Ombudsman Complaints Report 2025/26, presented by Janet Davies, Assistant Director – Legal, Governance and Elections. The report provided details of the number of complaints made to the Local Government and Social Care Ombudsman (LGSCO) and the Housing Ombudsman, the outcome of complaints, and the council's performance measured by the ombudsman.

Key points from the report included:

• The council received 26 complaints that were reported to the LGSCO and 19 to the Housing Ombudsman between 1 October 2024 and 31 March 2025.
• The LGSCO investigated 13 cases and found fault in all of them, although in some cases the council had already provided a satisfactory response.
• The Housing Ombudsman found fault in 2 cases and had 16 ongoing investigations.
• The awards payable in total amounted to just under £20,000, with £17,500 of this figure made in relation to complaints about Special Educational Needs provision.

The report also noted that there had been a significant rise in stage 2 complaints, which was believed to be partly due to the effect of changes brought in by the complaint handling code that have removed the ability to have an informal complaints stage.

Partnership Governance Arrangements

The committee received a report on Partnership Governance Arrangements under Progress with Unity, presented by Lewis Greenwood, Assistant Director Strategy and Policy. The report provided an update on the strategic partnerships aligned to Progress with Unity (PWU) – Wigan Borough's partnership movement.

The four key strategic partnership strategies that underpin Progress with Unity are:

• Civic University Agreement
• Health and Wellbeing Strategy
• Economic Strategy
• Corporate Parenting Strategy

The report noted that the emphasis on all partnership arrangements through Progress with Unity is on building trusted relationships and networks rather than traditional public service models. The next steps will be to continue embedding Progress with Unity's missions and ways of working across partnerships and monitor delivery against missions through performance frameworks.