The Audit and Governance Committee of West Northamptonshire Council was scheduled to review the progress of internal and external audits, receive updates on governance matters, and consider the committee's work programme. The meeting's agenda included discussions on internal audit progress, external audit findings, and a governance update, alongside the review of the committee's work programme.

Internal Audit Progress

The committee was scheduled to receive an update on the work delivered by the Audit & Risk Service and progress against the Internal Audit Plan up to 31 December 2025. This included information on the internal audit team's staffing, preparations for an external quality assessment by Business Risk Solutions, and details of two new Limited assurance reports: one confidential report and another concerning Government Procurement Cards (GPCs).

The report pack indicated that audits of Registrars, Risk Management, and Adult Social Care – Financial Assessments & Client Contributions were completed, with varying assurance opinions. The audit of Registrars received a Substantial assurance opinion, while Risk Management and Adult Social Care received Reasonable assurance opinions. An audit of Debt Recovery, undertaken by Cambridgeshire County Council, also found the system to be Good in terms of Adequacy of System and Compliance, with a Moderate organisational impact of findings.

An update on the implementation of audit recommendations was also scheduled, showing a total of 571 recommendations made across various years, with 73% completed. A significant number of overdue recommendations, particularly from the 2024/25 and 2025/26 periods, were highlighted. The work of the Counter Fraud team was also to be summarised, detailing cases closed and savings identified, with a total of £1.634 million in savings to the public purse reported.

External Audit – Progress Report and Sector Updates

The committee was scheduled to consider a progress report and sector updates from Grant Thornton, the council's external auditors. This report, attached as Appendix A, was intended to provide the Audit & Governance Committee with an update on the delivery of Grant Thornton's responsibilities as external auditors, alongside sector updates on emerging issues relevant to local government. The report indicated that meetings with the Chief Executive and Executive Director – Resources had been regular, and plans were in place for webinars for Audit Committee members and account preparers. The 2024/25 audit deliverables were reported as largely completed, with the Auditor's Report in progress and expected in January 2026. The 2025/26 audit plan was not yet due.

The sector updates highlighted changes in government ministerial appointments and their potential impact on housing commitments. It also detailed elements of the Autumn Budget 2025, including a high-value Council Tax surcharge, the potential for a tourist tax, the cessation of the two-child benefit cap, and new measures related to electric vehicle taxation and devolved funding. The report also touched upon the Local Government Association's submission to the Chancellor regarding financial challenges faced by councils and the Fair Funding Review, which proposed changes to local government finance allocations. Other sector updates included information on local government reorganisation, preventative spending methodologies, performance trackers for demand-led services, the Covid-19 Inquiry's findings on local authority engagement, and concerns surrounding Special Educational Needs and Disabilities (SEND) funding. Finally, updates on the Renter's Rights Act, proposed new duties of candour and standards regimes, and business cases for net zero initiatives were also scheduled for discussion.

Governance Update

A report was scheduled to provide an update on governance matters, including an update on the Regulation of Investigatory Powers Act 2000 (RIPA). This update included information on the delayed Records Management Strategy, which had been approved by the Executive Leadership Team (ELT) and was intended for publication. It also addressed the new offence of failure to prevent fraud, with ongoing enquiries to design training packages. Regarding RIPA, the report indicated a nil return for the Annual Statistic Return to the Investigatory Powers Commissioner's Office (IPCO), as there had been no applications for authorisations. RIPA training for officers and committee members was planned, and a sub-group was formed to oversee the practical implementation of guidelines on social media and online research in investigations. The report also noted a request for funding for membership of Lawyers in Local Government (LLG) to facilitate sharing of best practice.

Work Programme

The committee was asked to consider and approve an updated work programme. The programme outlined scheduled topics for the meetings on 21 January 2026 and 11 March 2026, including minutes from previous meetings, internal and external audit progress reports, governance updates, and the strategic risk register. Specific items for future meetings included the Internal Audit Plan 2025/26, the Annual Governance Statement, and the Annual Internal Audit Opinion.