The Audit Committee of Haringey Council was scheduled to discuss a range of financial and governance matters, including updates on audits, financial assessments, and the council's annual statement of accounts. The committee was also set to review the treasury management strategy, internal audit progress, anti-fraud activities, and the corporate risk register.

Financial Assessments Audit - Update & Adult Social Care Income Collection

The committee was scheduled to receive an update on the progress made following an internal audit review of financial assessments for clients, which had previously concluded with a Limited Assurance opinion. The report was intended to clarify the distinction between historical audit findings and the current operational position, highlight progress made through the Adult Social Care (ASC) Improvement Plan, and provide transparency on remaining risks. The audit had identified several areas for improvement, including inconsistent identification and follow-up of unpaid invoices, limited routine reporting of financial assessment performance, system and data quality limitations, a backlog of clients without completed financial assessments, and weaknesses in documentation and client engagement. A total of 23 recommendations were made, with 13 reported as complete and 10 in progress. The report also aimed to provide an update on the current position of ASC income collection and debt recovery, noting an increase in outstanding debt.

2024/25 Statement of Accounts - External Auditors Annual Report

The committee was scheduled to consider the statutory Annual Report from KPMG, the external auditors. This report was expected to highlight KPMG's findings from the audit of the council's statutory accounts, its value for money arrangements, and other relevant information. The report was anticipated to detail key audit issues, value for money conclusions, and an agreed management action plan. While few amendments to the accounts were expected, the report was to outline areas for improvement. KPMG was required to provide their opinion on the accounts by 27 February 2026.

Draft Treasury Management Strategy Statement 2026/27

This report presented the updated Treasury Management Strategy Statement (TMSS) for 2026/27. The TMSS is a requirement under the Chartered Institute of Public Finance and Accountancy's (CIPFA) Code of Practice and is subject to scrutiny by the Overview and Scrutiny Committee before approval by Full Council. The report was expected to outline the council's approach to managing its cash flows, borrowing, and investments, with a focus on balancing risk and return, prioritising security and liquidity. The economic background, including interest rate forecasts and credit outlook, was to be considered, alongside the council's local context, capital expenditure plans, and borrowing strategy. The report also detailed the proposed treasury management prudential indicators for the upcoming financial year.

Treasury Management Qtr2 Report 2025/26

This report provided an update on the council's treasury management activities and performance for the six months ending 30 September 2025, in accordance with the CIPFA Code. It was expected to detail borrowing and investment activities, performance against the approved Treasury Management Strategy, and compliance with treasury management prudential indicators. The report was to include an overview of the economic background and financial market conditions that influenced these activities.

Internal Audit Progress Report

This report detailed the work undertaken by Internal Audit between 1 September and 31 December 2025, focusing on progress against the approved internal audit plan. It was to include the number of audit reports issued and finalised, with work undertaken by the external provider, Forvis Mazars. The report was to highlight the status of priority 1 recommendations and significant issues arising during the quarter, including audits on Managing Housing Benefit Overpayments and Management and use of Contract Waivers, both of which received a Limited assurance level. Audits on Fire Risk Assessments and Sickness Absence Management were assigned Adequate assurance.

Anti-Fraud, Bribery and Corruption Progress Report Quarter Three 2025/26

This report provided a third-quarter update on the work plan for the Audit and Risk team concerning anti-fraud, bribery, and corruption activities. It was expected to detail proactive work in areas such as tenancy fraud, the National Fraud Initiative (NFI), and procurement, as well as reactive investigations. The report was to include performance measures for tenancy fraud and Right to Buy applications, and updates on blue badge fraud, temporary accommodation fraud, and internal employee investigations.

Annual Governance Statement 2024/25 Update Report

The committee was scheduled to receive an update on the progress made in addressing the significant governance issues identified within the 2024/25 Annual Governance Statement (AGS). The report was to provide assurance on the implementation of actions related to six key areas: Finance, Commercial Property, Statutory Compliance in Housing, Contracts and Procurement, Information Governance, and Workforce Strategy. The Head of Audit & Risk Management was to report on the progress of these actions.

Risk Management Updated - Corporate Risk Register

This report was to present the Council's Corporate Risk Register as at 30 November 2025. The committee was expected to note the register and be satisfied that appropriate mitigating actions were being completed in a timely manner. The report highlighted the most significant Red risks, including reducing reliance on Exceptional Financial Support, the increase in the North London Waste Authority (NLWA) levy, and issues within Building Control. It also identified key Amber risks, such as serious cyber security incidents and safeguarding vulnerable individuals.

Any Other Business

This item was reserved for any other urgent business that the Chair deemed appropriate to bring before the committee.