The Audit Committee of Lincoln Council is scheduled to meet on 22 September 2025 to discuss internal and external audit progress, local audit reform, the effectiveness of the audit committee, the handling of complaints, and the committee's work programme. The committee, which includes Independent Member Jane Nellist (Chair) and Councillor Thomas Dyer (Vice-Chair), will review reports and updates on these key areas of governance, risk management, and control.

Annual Complaints Performance and Service Improvement

The committee is scheduled to discuss the Annual Complaints Performance and Service Improvement Report 2024-2025. The report includes details from the Annual Review of Local Authority Complaints issued by the Local Government and Social Care Ombudsman (LGSCO) and the decisions of the Housing Ombudsman Service (HOS). The report notes that in April 2024, the Housing Ombudsman Complaint Handling Code became statutory for all social housing providers. The council updated its policy to ensure compliance with the code, and adopted the principles of the code as a corporate policy across all directorates. The report is scheduled to include the council's self-assessment against the code, which is available on the council's website. The report is scheduled to show that the council received 562 complaints in 2024-2025, and that 93% of complaints were responded to within the target time. The largest number of complaints related to repairs and maintenance, with 228 complaints. The report is scheduled to note that just over 53% of complaints responded to in 2024-2025 were upheld. The report is scheduled to detail lessons learned from upheld complaints, including individual training updates for staff in council tax and refresher procedure training in customer services. The report is scheduled to note that the LGSCO made decisions on 4 new complaints about City of Lincoln Council services, and that all four complaints were closed after initial enquiries. The report is scheduled to note that the Housing Ombudsman upheld 4 complaints made to it by council tenants, resulting in 11 separate findings. The report is scheduled to include examples of positive feedback received by the council.

Internal Audit Progress and Revised Plan

The committee will consider the Internal Audit Progress Report, which covers audit work completed since June 2025. According to the report pack, six reports have been issued since the previous progress report, including one related to consultancy work undertaken on the IT Strategy. The report pack states that three reports (Budget Management, Grounds/Streets/Waste 2026 and Follow-ups) were given High assurance and two reports (IT Access control, Housing Benefit Subsidy) were given Substantial assurance.

The committee will also discuss a revised internal audit plan for 2025/26. According to the report pack, the revised plan has been reduced by 27 days in total, which includes the removal of the contingency allocation of 15 days. The report pack states that the following audits have been removed:

• Corporate Planning Vision 2030
• Legal

The report pack states that the following audits have been added:

• Debtors follow-up
• Leisure Centre Contract Health check

Local Audit Reform

The committee will receive an update on the government's response to the consultation on Local Audit Reform. According to the report pack, the government is committed to establishing a statutory and independent Local Audit Office (LAO). The report pack states that the LAO will streamline and simplify the system, and will assume the functions of appointing and contracting auditors for local authorities. The LAO will also adopt ownership of the Code of Audit Practice and associated guidance from the NAO¹ and deliver relevant training.

The report pack states that the government will review the content and format of local authority accounts, and that CIPFA will maintain responsibility for its Code of Practice on Local Authority Accounting.

Review of the Effectiveness of the Audit Committee

The committee will review the effectiveness of the Audit Committee. The report pack states that a review of the effectiveness of the Audit Committee was carried out in December 2023, and that a score of 165/200 was achieved for the Self Assessment of Good Practice. The report pack states that following completion of the review, an action plan was drawn up covering the areas to be addressed, and that progress against this action plan is monitored by the Chief Finance Officer and Audit Manager. The report pack states that there were 19 actions within the action plan, and that 17 of these have been implemented. The two remaining actions are:

• Schedule in a private meeting with the Audit Committee, the Audit Manager and the External Auditors at least once a year.
• Training on risk management is provided to all members of the Audit Committee (including substitutes) who were unable to attend the previous session.

The report pack states that a round table meeting is proposed for week commencing 3 November to review effectiveness.

External Audit Progress Report

The committee will receive a verbal update from the External Auditor on progress with the audit of the 2024/25 Statement of Accounts and their findings to date. According to the report pack, KPMG are currently appointed as the Council's External Auditor. The report pack states that the audit fee for 2024/25 is £154,202.

Audit Committee Work Programme

The committee will note the revised work programme for 2025/26. According to the report pack, the following changes have been made to the work programme:

• Local Audit Reform an update on the Government's response to the recent consultation on reforms to the local audit system has been added to the agenda for this meeting.
• Risk Management Training this has now been arranged as separate all member training session on 17th September.