The Audit Committee of Ealing Council was scheduled to discuss a range of financial and operational matters, including treasury management, external audit progress, internal audit and anti-fraud updates, risk management, and the committee's own workplan. The meeting's agenda focused on reviewing the council's financial stewardship and internal controls.

Treasury Management Update Q1

The committee was scheduled to receive an update on the council's treasury management activities for the first quarter of the 2025/26 financial year. This report, authored by Bridget Uku, Finance Manager for Pensions and Treasury, Bhavika Patel, Treasury and Strategic Investments Accountant, and Amalio Alcazar, Treasury and Investments Technician, was intended to outline borrowing and investment activities, as well as prevailing economic conditions. The recommendations included noting the treasury management activities and performance against targets, and noting the council's investment balance.

External Audit Update Report

A report from the council's external auditors, Forvis Mazars, was scheduled to provide an update on their progress for the 2024/25 financial year. This update, prepared by Emma Horner, Assistant Director of Strategic and Corporate Finance, was expected to cover progress since the July 2025 Audit Strategy Report, including fieldwork, value for money risk assessment, and a summary of the Financial Reporting Council's audit quality inspection of Forvis Mazars. The committee was recommended to note this report.

Progress Report on Internal Audit and Anti-fraud (Q1)

Mike Pinder, Assistant Director of Audit and Investigations, was scheduled to present a report on the performance of the Internal Audit and Investigation team for the period between 1 April 2025 and 30 June 2025. This report was intended to provide a summary of work undertaken against the internal audit plan and include outcomes and performance of investigations. The committee was recommended to note the team's performance and key issues arising during the first quarter.

Whistleblowing Update 2024/25

The committee was scheduled to receive an annual review of whistleblowing disclosures made under the council's policy. Mike Pinder, Assistant Director of Audit and Investigations, was responsible for this report, which aimed to provide oversight of cases reported during the 2024/25 period. The report detailed the number of new referrals, closed cases, and their outcomes, with two cases remaining open. The committee was recommended to note the report.

Risk Update Q1

Mike Pinder was also scheduled to provide an update on the council's risk management activities for the first quarter. This report was intended to inform the committee about the strategic risks facing the council, which are owned and managed by the Strategic Leadership Team. The report noted an increase in the number of risks from 12 to 13, with specific changes to housing regulatory risks and a reduction in the financial resilience risk due to the fair funding consultation. The committee was recommended to note the progress on the Strategic Risk Register and Heat Map, and to provide comments to officers.

Annual Report of the Audit Committee

A report was scheduled to be presented to the Audit Committee for their review and comment before being presented to the full Council. This report, authored by Mike Pinder, Assistant Director of Audit and Investigations, and with Councillor Kim Nagpal, Chair of the Audit Committee, as the responsible councillor, was intended to provide an update on the work and performance of the Audit Committee during the 2025/26 period. The report indicated a high level of compliance with the CIPFA - Audit Committees in Local Authorities and Police Position Statement 2022, with minor areas for improvement identified.

LBE Q1 AC Workplan

The committee was scheduled to consider the draft indicative workplan for the Audit Committee for the 2025/26 period. This plan, presented by Mike Pinder, Assistant Director of Audit and Investigations, was intended to outline the proposed areas of work for the committee's consideration and agreement. The report noted that the plan was indicative and subject to change, with some reports flagged as 'may be received' to reflect potential changes in circumstances. The committee was recommended to agree the draft indicative work plan.