The Audit and Standards Committee of Northumberland Council was scheduled to convene on Wednesday, 28 January 2026. The meeting's agenda included a review of the council's financial statements for the past two years, an update on corporate risk management, and progress reports on internal audits.

Statement of Accounts 2024-25

The committee was scheduled to consider the Council's Statement of Accounts for the financial year ending 31 March 2025. This report, presented by Councillor Nick Oliver, Cabinet Member for Finance and Value for Money, sought approval for the accounts. The report indicated that the external auditor, Forvis Mazars LLP, intended to issue an unqualified opinion on the financial statements, with no significant weaknesses anticipated in the council's arrangements for economy, efficiency, and effectiveness in its use of resources. The report also noted that a number of amendments had been identified and included in the presented accounts, and that the Annual Governance Statement for 2024-25 would also be presented for approval.

Statement of Accounts 2025-26 - Timetable, Changes to the Code of Practice and Accounting Policies

Another item concerning financial reporting was the timetable for publishing the 2025-26 Statement of Accounts. This report, also from Councillor Nick Oliver, aimed to provide the committee with an overview of the key dates in the final accounts process for 2025-26. It also detailed a summary of the key accounting changes in the latest edition of the Code of Practice for Local Authority Accounting in the UK, which would apply to the 2025-26 Statement of Accounts, and provided an update on the Accounting Policies to be applied. The committee was asked to approve the Accounting Policies for the preparation of the 2025-26 Statement of Accounts.

Corporate Risk Management Update

An update on the corporate risk register was scheduled for discussion, following its review by the Executive Management Team and Cabinet. This report, presented by Councillor Nick Oliver, aimed to provide the Audit and Standards Committee with the latest position on the council's corporate risks. The report noted that corporate risks are agreed against an 'exceptionality test', meaning they are risks that could have a major impact on the whole organisation. The report indicated that a review of corporate risks had been undertaken and agreed by the Executive Management Team and Cabinet on 13 January 2026, with a summary of each corporate risk and any changes detailed in an appendix.

Corporate Fraud Interim Report

The committee was to receive an interim report on corporate fraud activity undertaken between 1 April and 30 September 2025. This report, from Councillor Nick Oliver, detailed the work of the Corporate Fraud Team, which forms part of the Council's Internal Audit and Risk Management Service. The report highlighted the number of referrals received and investigations opened and concluded during the period, categorised by fraud type. It also detailed the financial results achieved in fraud prevention, detection, and identification, as well as additional external income generated and successful criminal sanctions. Preventative measures and work on the Single Person Discount project were also to be discussed.

Strategic Audit Plan 2025/26 - Interim Monitoring Statement

A monitoring statement in respect of the Strategic Audit Plan for 2025/26 was scheduled for review, following the end of the third quarter of the year. This report from the Head of Internal Audit and Risk Management aimed to provide the committee with an update on progress against the planned audits. The report detailed the status of planned assignments, with a breakdown of completed, substantially complete, and ongoing audits. It also presented key performance indicators for Internal Audit's performance and effectiveness.

Preparation of the Strategic Audit Plan 2026/27

The committee was asked to consider and endorse the approach to preparing the Strategic Audit Plan for 2026/27. This report, also from the Head of Internal Audit and Risk Management, outlined the process for developing the plan, which includes enhancing the internal audit intelligence base, consulting with stakeholders, utilising the risk management framework, and ensuring alignment with the Council's Corporate Plan. The committee was invited to highlight any areas for consideration for inclusion in the 2026/27 plan.

Group Audit Committee: Update on Internal Audit work in relation to active group entities

An update on internal audit activity concerning Advance Northumberland was to be provided. This report, from the Head of Internal Audit and Risk Management, confirmed that the Audit and Standards Committee also functions as the Group Audit Committee for entities within the council's accounting group boundary. It noted that no new audits had been completed and reported since the previous update, but that meetings of Advance Northumberland's Audit Committee had taken place, including the approval of their audited annual report and financial statements for 2024/25.

Audit Certificate for 2023/24

The committee was scheduled to receive the Audit Certificate for the 2023/24 financial year. This was presented by Mark Kirkham, Partner at Forvis Mazars LLP, the council's external auditor. The certificate formally concluded the 2023/24 audit, which had experienced delays due to awaiting confirmation from the National Audit Office regarding Whole of Government Accounts consolidation. The report confirmed that the council could now publish the audit certificate alongside its financial statements and a notice required by Regulation 16 of the Accounts and Audit (England) Regulations 2015.

Monitoring Report / Action Log 2025-26

The committee was asked to review and note its monitoring report and action log for the 2025/26 council year. This document outlines outstanding actions from previous meetings and the forward work programme for the committee.

Treasury Management Strategy Statement 2026-27

The committee was scheduled to review the Treasury Management Strategy Statement for 2026-27. This report, from Councillor Nick Oliver, Cabinet Member for Finance and Value for Money, outlines the council's strategy for borrowing and investment, prioritising security and liquidity. The report details the Treasury Management Policy Statement, the Annual Investment Strategy, Capital Prudential Indicators, and the Annual Minimum Revenue Provision Policy Statement for the financial year 2026-27.

Strategic Audit Plan 2025/26 - Interim Monitoring Statement

A monitoring statement in respect of the Strategic Audit Plan for 2025/26 was scheduled for review, following the end of the third quarter of the year. This report from the Head of Internal Audit and Risk Management aimed to provide the committee with an update on progress against the planned audits. The report detailed the status of planned assignments, with a breakdown of completed, substantially complete, and ongoing audits. It also presented key performance indicators for Internal Audit's performance and effectiveness.

Final Auditor's Annual Report

A verbal update was scheduled to be received regarding the Final Auditor's Annual Report for the year ended 31 March 2025. This report summarises the work undertaken by the auditor for Northumberland County Council and is designed for a wider audience, including the public and other external stakeholders. The report indicated that there were no areas of significant weakness identified.