The Audit Committee of Canterbury Council met on 1 October 2025 to discuss the external and internal audit reports, treasury management, risk management, and the council's anti-fraud policy. The committee was also scheduled to review the annual report from the Local Government and Social Housing Ombudsman.

Anti-Fraud and Whistleblowing Policy

The committee was scheduled to consider the report of Nicci Mills, Director of Finance and Procurement, regarding the council's anti-fraud and whistle blowing policy. This policy likely outlines the procedures for reporting and investigating suspected fraud, bribery, and corruption within the council. Whistleblowing policies are designed to protect individuals who report wrongdoing from retaliation.

Local Government and Social Housing Ombudsman Annual Report

The committee was scheduled to consider the report of Matthew Archer, Head of Corporate Governance, on the Local Government Ombudsman and Housing Ombudsman annual reports. The Local Government Ombudsman (LGO) investigates complaints of maladministration against councils, while the Housing Ombudsman handles complaints against social landlords¹. The annual report likely provides an overview of the complaints received and investigated by the ombudsman, as well as any recommendations for improvement.

Update Report on the Strategic Risk Register

The committee was scheduled to note the report of Nicci Mills, Director of Finance and Procurement, on the strategic risk register. The strategic risk register is a document that identifies and assesses the key risks facing the council, and outlines the measures in place to manage those risks. Appendices to the report include a scoring matrix and a draft strategic risk register.

External Audit Progress Report and Sector Update

The committee was scheduled to note the external audit progress report from Grant Thornton. External audits are independent assessments of a council's financial statements and internal controls. The sector update likely provides information on emerging issues and trends in local government finance.

East Kent Audit Partnership Internal Quarterly Audit Report

The committee was scheduled to note the report of Nicci Mills, Director of Finance and Procurement, on the East Kent Audit Partnership Internal Quarterly Audit Report. The East Kent Audit Partnership is a collaboration between several councils in East Kent to provide internal audit services. Internal audits are independent assessments of a council's internal controls and risk management processes.

Draft Statement of Accounts

The committee was scheduled to note the report of Nicci Mills, Director of Finance and Procurement, on the draft statement of accounts. The statement of accounts is a financial report that provides an overview of a council's financial performance and position.

Treasury Management Quarterly Update 25/26

The committee was scheduled to note the report of Nicci Mills, Director of Finance and Procurement, and Cheryl Ireland, Head of Finance, on the treasury management quarterly update. Treasury management refers to the management of a council's cash flow, investments, and borrowing.

Treasury Management Outturns 2024/25

The committee was scheduled to note the report of Nicci Mills, Director of Finance and Procurement, and Cheryl Ireland, Head of Finance, on the treasury management outturns. This report likely provides an overview of the council's treasury management activities and performance for the previous financial year.

Regulation of Investigatory Powers Act 2000

The committee was scheduled to note a verbal update from the Head of Legal and Monitoring Officer on the Regulation of Investigatory Powers Act 2000 (RIPA). RIPA regulates the use of covert surveillance and investigation by public authorities².