The Audit and Scrutiny Committee of Epsom and Ewell Council is scheduled to meet on Tuesday 30 September 2025. The agenda includes discussion of the council's financial performance, risk management, and internal audit activities, as well as a review of the ICT strategy. The committee will also consider whether to exclude the press and public from part of the meeting.

Financial Performance

The committee is scheduled to discuss the council's financial performance, including the forecast revenue outturn position for the current financial year 2025/26 as of Quarter 1 (30 June), as detailed in the Revenue Budget Monitoring - Quarter 1 report.

The Capital Budget Monitoring Quarter 1 report is also on the agenda. This will present the capital monitoring position at Quarter 1 for the current financial year 2025/26.

Internal Audit

Several reports relating to internal audit are scheduled to be discussed.

The Internal Audit Strategy 2025–2028 is to be presented to the committee.

The Internal Audit Audit Plan 2025-2026 Q3Q4 report provides the committee with the Internal Audit Plan for 2025-26 (Q3/4).

The Internal Audit Progress Report for August 2025-26 is also scheduled for discussion. According to the agenda, this report:

provides the Audit and Scrutiny Committee with an overview of internal audit activity and assurance work completed in accordance with the approved audit plan and provides an overview of key updates relevant to the discharge of the committee's role in relation to internal audit.

The committee will also consider a Revised Internal Audit Charter 2025-2026.

As well as internal audits, the committee is scheduled to discuss the Internal Audit External Quality Assessment. The purpose of this paper is to provide an overview of the options considered in commissioning an external assessor to undertake an independent assessment of the Southern Internal Audit Partnership against the Global Internal Audit Standards in the UK Public Sector¹.

Risk Management

The Performance and Risk Report - September 2025 is scheduled to be discussed. The appendix to this report provides an overview of the council's performance with respect to its ongoing annual plan actions from 2024-25, key performance indicators, corporate risks, committee risks, and annual governance statement actions.

ICT Strategy

The committee is scheduled to receive an update on the progress of the ICT strategy following a question from a member of the committee at the July meeting, as detailed in the AP24/5/3 Performance Report.

There is also an ICT Audit Actions Progress Report on the agenda.

External Auditor's Report

The committee is scheduled to discuss the Management Response to External Auditors' Report, as requested at the March 2025 Audit and Scrutiny committee meeting.

Exclusion of Press and Public

The Committee is asked to consider whether it wishes to pass a resolution to exclude the press and public from the meeting, according to the Exclusion of Press and Public report. This would be in accordance with Section 100A (4) of the Local Government Act 1972² on the grounds that the business involves the likely disclosure of exempt information as defined in paragraph 3 of Part 1 of Schedule 12A to the Act (as amended) and that pursuant to paragraph 10 of Part 2 of the said Schedule 12A the public interest in maintaining the exemption outweighs the public interest in disclosing the information.