The Audit Committee of Doncaster Council was scheduled to discuss progress on the council's carbon reduction targets, the effectiveness of services supporting residents' health and independence, and the ongoing work of internal audit. The meeting's agenda also included reports on preventing fraud and error, and updates from the council's external auditors, Grant Thornton.

Audit Committee Action Log

The committee was scheduled to review the Audit Committee Action Log, which tracks progress on actions agreed at previous meetings. The report indicated that one action had been completed, with two further actions due for implementation at the April meeting. The log serves to ensure that agreed actions are being progressed satisfactorily.

Internal Audit Progress Report

A report detailing the work undertaken by Internal Audit between October and December 2025 was scheduled for discussion. This report covered the status of the audit plan, audits completed during the period, progress on implementing management actions arising from audit recommendations, and the performance of the internal audit team. It also outlined changes to the audit plan and the team's conformance with Global Internal Audit Standards. The report noted that there were 28 overdue management actions, including 7 high-level actions, though this represented an improvement on the previous quarter.

Preventing and Detecting Fraud and Error

The committee was set to review the report on preventing and detecting fraud and error for the period October 2024 to September 2025. This report summarises the council's activities in combating fraud and corruption, aligning with the government's Fighting Fraud and Corruption Locally strategy. The report indicated a rise in detected fraud and error, with a particular focus on Council Tax and Benefits, and highlighted savings of £22,248 from Council Tax and Creditor Invoice matches, and a notional saving of £633,884 from housing waiting list matches. The report also detailed efforts to prevent duplicate invoices and overpayments in Teachers' Pensions.

Grant Thornton - Progress Report and Sector Update

Grant Thornton, the council's external auditors, were scheduled to provide a progress report. This included an update on the 2024/25 financial statements audit, which had concluded with an unqualified audit opinion. The report also outlined the planning for the 2025/26 audit cycle and the approach to Value for Money assessments. Additionally, the report included sector updates on emerging issues relevant to local government, such as the After the Backstop report on local authority accounts, changes in government housing policy, the Autumn Budget 2025, and developments in local government reorganisation.

Strategic Risk Deep Dives

The committee was scheduled to undertake deep dives into two key strategic risks facing the council:

2030 and 2040 Carbon Reduction and Climate Targets

This deep dive focused on the risks associated with achieving the council's ambitious carbon reduction targets, stemming from a lack of finance, skills, and supply chain capacity, as well as evolving legislation. The report noted that while progress had been made, with a 68% reduction in emissions achieved by 2024-25, meeting the 2030 target would require accelerated progress. Key drivers included national policy, economic opportunities in the green sector, and technological advancements, alongside challenges such as potential delays in electricity decarbonisation and electric vehicle infrastructure deployment.

Supporting People to Live Healthy, Independent Lives

This deep dive examined the risk of not having a broad enough range of services to support residents in living healthy, independent lives. The report highlighted the council's legal obligations under the Health and Social Care Act 2012 to provide core public health services. It noted that while all mandated services were in place, increased demand and scope since the pandemic had raised the risk profile. Challenges included ensuring adequate resourcing and quality of services, particularly in areas like NHS Health Checks and smoking cessation, and the impact of economic factors on health inequalities. The report also touched upon emerging risks related to the NHS's restructuring and potential increased demands on public health teams without additional resources.