The Audit and Governance Committee of Tunbridge Wells Borough Council met on Tuesday 10 March 2026. Key discussions included the approval of the Internal Audit and Assurance Plan for 2026/27, an update on member complaints, and a review of the Strategic Risk Register. The committee also considered the External Audit Plan for 2025/26.

Update on Member Complaints

Claudette Valmond, Head of Legal Partnership and Monitoring Officer, presented an update on complaints received under the Members' Code of Conduct between 1 September 2025 and 28 February 2026. One complaint against a borough councillor regarding a failure to declare a conflict of interest was concluded, with insufficient evidence to substantiate the allegation. Two further complaints concerning a parish councillor, alleging failure to declare interests and perceived bias at a Planning Committee meeting, were also concluded due to insufficient evidence. There are currently no outstanding complaints. Councillor David Somers enquired whether the parish involved in the complaints could be identified, but the Monitoring Officer stated this information was not readily available and cautioned against disclosing details that could inadvertently identify individuals within smaller parishes. The committee noted the update.

External Audit Plan 2025/26 and Progress Update Report

Ghufran Ahmed, Public Sector Audit Manager from Grant Thornton, presented the interim External Audit Plan for 2025/26. He explained that the plan was indicative and would be updated following the completion of risk assessment procedures and management responses. Grant Thornton has set an internal deadline of 30 November 2026 to complete and sign off audit opinions for local government clients as a dry run for future statutory backstop dates. The audit work for Tunbridge Wells Borough Council is scheduled to commence in mid-June 2026. The committee considered and agreed the Annual Audit Plan for 2025/26. The progress update report will be presented at a future meeting.

Internal Audit and Assurance Plan 2026/27

Cath Byford, Audit Manager, presented the proposed Internal Audit and Assurance Plan for 2026/27. The plan adopts a more flexible, risk-based approach, moving away from a rigidly defined annual plan to allow for greater adaptability in response to organisational changes, including Local Government Reorganisation (LGR). The plan outlines essential assurance needs and a list of potential audits prioritised by factors such as financial impact, confidence in existing processes, reputational significance, and susceptibility to fraud. The committee noted that a reference to page 12 in paragraph 3.6 of the report was a typo, and that the prioritisation criteria were not equally weighted but dependent on the service area. It was also noted that three areas on page 68 had not been assigned an assurance rating, and this would be investigated with an update to be provided to members. The committee approved the Internal Audit and Assurance Plan for 2026/27, delegating authority to the Head of Audit Partnership to keep the plan current. They also noted that the Partnership has sufficient resources to deliver the plan and that the plan is compiled independently.

Strategic Risk Register Update

Mark Goodwin, Audit Manager, and Carlos Hone, Head of Planning Services, presented an update on the Strategic Risk Register. Mr Hone discussed the risk associated with the Local Plan, highlighting the statutory requirement for local authorities to have an adopted plan. He explained that while the council has an adopted Local Plan as of December 2025, a review is necessary due to changes in national housing targets and new regulations. The review process is expected to be completed within 30 months under the new regulations, with gateway checkpoints to ensure progress. The increased housing target, set nationally, has risen from 678 homes per year to 1,098 homes per year. Mr Hone detailed the process for the Local Plan review, including a call for sites and engagement with parish and town councils. He also discussed the potential costs, noting that grant funding has been secured for digital planning improvements and a green belt review.

Councillor Matthew Munday questioned whether the review process would face similar delays to the current Local Plan, which experienced a two-year delay due to examination issues. Mr Hone explained that the new system with gateways and a shorter examination period is designed to prevent such delays. He also addressed concerns about the allocation of strategic sites and the ability to convince inspectors of their deliverability.

Councillor David Somers asked about the status of the adopted Local Plan during the review process, and was informed that it remains in place until superseded by a new plan. He also enquired about the extent of changes anticipated in the review, with Mr Hone stating that most policies are expected to remain, but housing allocations will likely increase. The cost of the previous Local Plan was estimated at £250,000 per year, and while new costs will be incurred, government funding is available.

Councillor Somers also raised concerns about the impact of Local Government Reorganisation (LGR) on planning services and whether this should be reflected in the risk register. Mr Hone explained that the decision-making framework of the Local Plan will continue to exist until superseded by a unitary plan, which could take some years. He also confirmed that Neighbourhood Development Plans can be reviewed and that the Town Centre Plan will likely be incorporated into the Local Plan review process.

Mr Edward Elliott raised concerns about the delivery of the Local Plan, particularly in light of recent water issues, and whether controls have been adjusted to address these concerns. Mr Hone confirmed that the risk assessment process for the Local Plan's delivery remains unchanged and that consultation with infrastructure providers is ongoing. He also noted that the growth figures communicated to infrastructure providers were higher than those in the current Submission Local Plan, suggesting their delivery programmes might still be aligned with the higher figures.

The committee considered and noted the strategic risk register and the arrangements for managing strategic risk. They also advised on further information that would be beneficial for future reporting to strengthen their understanding of how the council manages its risks.

Urgent Business and Date of Next Meeting

There was no urgent business to consider. The date of the next meeting was noted as Tuesday, 21 July 2026.