The Audit Committee of Derbyshire County Council met on Tuesday, 2 December 2025, to review a range of financial and governance matters. The meeting agenda included updates on internal audit progress, the preparation of the 2026-27 budget, and the Council's Annual Governance Statement actions. External auditor reports on the Audit Strategy Memorandum and the Derbyshire Pension Fund audit were also scheduled for consideration.

Children's Services Risk Management

The committee was scheduled to receive an update on risk management arrangements within Children's Services. This included an overview of the department's responsibilities, principal risks, and an assessment of the effectiveness of its risk management. A particular focus was planned for Special Educational Needs and Disabilities (SEND) risks, including the risk that children with SEND do not receive the support they need, and the inability to meet the Placement Sufficiency Duty. Other related risks such as the protection of vulnerable children and financial pressures on the Dedicated Schools Grant were also to be discussed.

Standing Orders Related to Contracts

A report was presented concerning proposed redrafts of the Council's Standing Orders Relating to Contracts. These revisions were intended to embed the Council's One Council approach to procurement, clarify roles and responsibilities, provide clear expectations for contract management, and ensure compliance with new statutory obligations introduced by the Procurement Act 2023 and related regulations. Key updates included provisions for upfront approval of non-pipeline procurements, the establishment of a Consultancy Spend Board, and enhanced conflict of interest protocols.

Performance Monitoring and Budget Monitoring/Forecast Outturn 2025-26

The committee was to receive an update on Council Plan performance and the Revenue Budget forecast outturn for 2025-26 as at Quarter 1 (30 June 2025). The report indicated a forecast net overspend of £1.331 million against the Revenue Budget, with significant pressures identified in Children's Social Care. The report also detailed proposed in-year adjustments to the Council Plan's Strategic Objectives and underlying actions.

Preparation of Budget 2026-27

The committee was to be updated on the proposed timetable for the Council's 2026-27 budget preparation, including consultation arrangements and pre-budget engagement activities. Proposals for reviewing and updating the Medium Term Financial Plan and arrangements for reviewing Earmarked Reserves were also on the agenda.

Internal Audit Progress Report December 2025

A progress report was scheduled to update members on the work undertaken by Internal Audit against the approved plan for 2025-26 as at 31 August 2025. This report would detail progress against the Audit Plan and represent work undertaken during that period. An update on Counter Fraud and Investigations was also to be provided.

Audit Strategy Memorandum 2024-25

The external auditors, Forvis Mazars, were scheduled to present their Audit Strategy Memorandum for the year ending 31 March 2025. This report would summarise their audit approach, significant audit risks, and areas of key judgement.

Draft Auditor's Annual Report 2024-25

The committee was to receive a draft of the Auditor's Annual Report for the year ending 31 March 2025. This report would summarise the external auditors' work and findings, including their opinion on the financial statements and commentary on the Council's Value for Money arrangements.

Derbyshire Pension Fund Audit Progress Report

A progress report on the audit of the Derbyshire Pension Fund was to be presented by the external auditors, Forvis Mazars. This would provide an update on the completion of audit procedures and any outstanding matters.

Regulation of Investigatory Powers Act (RIPA) and Investigatory Powers Act (IPA) Policy

The committee was asked to consider a draft revised policy on the Regulation of Investigatory Powers Act (RIPA) and Investigatory Powers Act (IPA). This updated policy incorporates legislative changes and reflects current best practice in relation to covert surveillance, covert human intelligence sources, and access to communications data. The policy aims to ensure that such activities are conducted lawfully, proportionately, and in compliance with human rights legislation.

Annual Governance Statement Actions Update

An update was scheduled on the Council's progress in implementing actions agreed as part of the Annual Governance Statement. This statement reflects the Council's governance arrangements against the CIPFA/SOLACE Framework Delivering Good Governance in Local Government .

Exclusion of the Public

A motion was to be moved to exclude the public from the meeting for specific items of business on the grounds that exempt information, as defined in the Local Government Act 1972, would be disclosed.

Internal Audit - Progress Against Audit Plan 2025-26

This report was to update members on the progress against the approved Internal Audit Plan for 2025-26 as at 20 November 2025. It would detail work undertaken, performance against key indicators, and any significant issues impacting the audit opinion. A counter fraud and investigations update was also included.

Continuous Audit

An update on the Continuous Audit approach was scheduled, detailing the ongoing testing of key controls using data-driven methods. This approach aims to provide regular assurance and early identification of control weaknesses.

Reports Issued Since Last Committee Meeting

A list of audit reports issued since the previous meeting was to be presented, along with their respective assurance opinions.

Derbyshire Pension Fund - Audit Progress Report

This report provided an update on the progress of the audit of the Derbyshire Pension Fund, detailing outstanding matters and the status of audit procedures.

Pre-Audit Statement of Accounts 2024-25

The committee was to consider the pre-audit statement of accounts for the year ending 31 March 2025. This would allow for an early review of the financial statements before the formal audit completion.