The Audit and Standards Committee of Uttlesford District Council is scheduled to meet on 25 September 2025 to discuss internal and external audit reports, financial rules and regulations, the handling of complaints, and other governance matters. The committee will also consider adopting an updated Anti-Bribery Policy and a Code of Practice on Good Governance for Local Authority Statutory Officers. There will be an opportunity for public speaking at the start of the meeting.

External Audit and Value for Money

The committee is scheduled to receive two reports from the external auditor, KPMG. The first is the External Auditor's Report - Rebuilding Assurance Update, which addresses the measures introduced to resolve the backlog of local government financial reporting and audit. The report notes that previous disclaimed audit opinions may impact the 2024/25 financial year. It also refers to guidance published by the National Audit Office (NAO) through the Local Audit Reset and Recovery Implementation Guidance (LARRIG) 06, which offers assistance to auditors in rebuilding assurance for specific transactions and balances. KPMG's approach, compliant with LARRIGs, involves a risk assessment process and further procedures to address risks of material misstatement. The report stresses that the success of rebuilding assurance will depend on factors such as the number of years of previous disclaimed audits and the availability of underlying records.

The second report from KPMG is the External Auditor's Report - Uttlesford VFM Risk Assessment 2024/25, which outlines the external auditor's value for money reporting requirements, designed to follow the guidance in the Audit Code of Practice. The report states that KPMG is responsible for concluding on significant weaknesses in value for money arrangements, and that their risk assessment will consider whether the council has appropriate arrangements in place. The significant risks are grouped into three domains: financial sustainability, governance, and improving economy, efficiency and effectiveness. The report includes a summary of procedures undertaken and findings against each of the three value for money domains.

Internal Audit Update

The committee is scheduled to discuss the Internal Audit Update, which summarises the work of Internal Audit in the financial year to date. According to the report, the Audit and Standards Committee is requested to note the content of this report and approve proposed changes to the Internal Audit Plan. The report includes findings from two audits, one moderate and one limited, and progress made in implementing previous audit recommendations.

The Health and Safety audit, which received limited assurance, revealed good governance principles for managing health and safety, but also highlighted significant gaps. The Tenant Satisfaction Measures audit received moderate assurance. The report also notes that Internal Audit introduced a new follow-up system in April 2024 to ensure all issues identified through audits are addressed promptly.

The report also details proposed changes to the Internal Audit plan, including moving two audits from the reserve to the active plan for 2025/26: Locata, and Responsible Authorities Group.

Financial Rules and Regulations

The committee is scheduled to consider the Financial Rules and Regulations, with Lance Porteous, Director of Finance, Revenues & Benefits, named as the report author. According to the report, Cipfa carried out a Financial Management Review last Autumn and reported that the Council's Financial Regulations were in place but out of date, and recommended that they be updated in the first half of 2025/26. The report includes the resulting updated Financial Rules and Regulations at Appendix A, and the current Financial Rules and Regulations for comparison at Appendix B. The report recommends that the Committee recommend to Full Council that the updated Financial Rules and Regulations at Appendix A be approved.

Local Government Ombudsman Annual Report

The committee is scheduled to receive the Local Government Ombudsman Annual Report, which summarises complaints relating to the council's services dealt with by the Ombudsman's office for the year ended 31 March 2025. The report also details the complaints and compliments received by the council in the same period. According to the report, the committee is requested to note the contents of the Ombudsman's annual review letter and the position with regards to complaints and compliments for the year ended 31 March 2025.

The report notes that the Council was found at fault in relation to three complaints, two of which required the council to apologise and make payments totalling £600. The full decisions are available on the Ombudsman's website.

Annual Code of Conduct Complaints Summary

The committee is scheduled to consider the Annual Code of Conduct Complaints Summary report, which updates members on standards issues locally and nationally. The report contains a summary of the complaints received since the last report was presented, as well as any other relevant issues that have arisen between committee meetings on relevant national issues. According to the report, the committee is requested to note the content of the report and make any suggestions on future actions, and to recommend that any Parish and/or Town Councillors who have been newly elected/or not undertaken training on the Code of Conduct during the last 12 months, undertakes Code of Conduct training as supplied by the Council/or LGA within 2 months of their election or co-options, whichever is the later date.

The report notes that since September 2024, there have been 18 complaints received, 3 against district councillors and 15 against parish councillors. The most common types of allegations were failing to declare interest or taking decisions even after declaration and disrespect.

Regulation of Investigatory Powers Act (RIPA) Annual Review

The committee is scheduled to consider the Regulation of Investigatory Powers Act (RIPA) Annual Review. According to the report, the committee is requested to note the content of the report and to recommend to full Council that it adopt the updated RIPA Policy in Appendix A. The report updates on the council's current use of RIPA and reports on the annual policy review. It also updates the current Policy, which was last approved by full council on 8 October 2024.

The report notes that the council is a very rare user of these powers, and that the council has not used these powers of surveillance since 2014, providing an annual nil return to the IPCO. The last inspection was held in July 2018, and the council is due for a review in 2027.

Anti-Bribery Policy

The committee is scheduled to consider the updated Anti-Bribery Policy. According to the report, the committee is requested to note the content of the report and to recommend to Full Council that it adopt the updated Bribery Act Policy in Appendix A. The report notes that the policy provides a clear statement of the council's position and response to bribery activity, and the mechanisms for detecting and reporting suspected bribery activity. The current policy was last reviewed in April 2019, and a review of this policy has been carried out as part of the Counter Fraud Strategy.

Code of Local Authority Statutory Officers

The committee is scheduled to receive the Code of Practice on Good Governance for Local Authority Statutory Officers. According to the report, the committee is requested to recommend that Full Council adopt the Code of Practice on Good Governance for Local Authority Statutory Officers attached at Appendix 1. The report notes that Uttlesford District Council is committed to demonstrating that it has the necessary corporate governance arrangements in place to perform effectively and seeks to introduce a Code of Practice on Good Governance for Local Authority Statutory Officers, to promote good governance, ensure clarity of roles and responsibilities of the Statutory Officers and Council wide understanding. The aim of the code is to enable the three most senior statutory officers to effectively work together within the Golden Triangle to best advise their authority, implement its decisions, and achieve good outcomes.

The report notes that Working together, Lawyers in Local Government (LLG), the Society of Local Authority Chief Executives and Senior Managers (SOLACE) and Chartered Institute of Public Finance and Accountancy (CIPFA) have produced a Code of Practice on Good Governance for Local Authority Statutory Officers, focusing on the three main statutory roles every local authority must have, the Head of Paid Service, Chief Finance Officer, and Monitoring Officer, referred collectively as the 'Golden Triangle'.