The Audit and Standards Committee of Melton Council met on Tuesday 31 March 2026 to review the external audit plan for 2025/26, discuss the findings of the Housing Benefit subsidy review for 2023/24, and receive updates on internal audit progress and the internal audit plan for 2026/27. The committee also approved the Audit and Standards Committee's Annual Report for 2025/26 and noted the Risk Management Update Report.

Audit and Standards Committee Annual Report 2025/26

Councillor Leigh Higgins, Chair of the Audit and Standards Committee, presented the committee's annual report for 2025/26. The report detailed the committee's activities throughout the year, including training sessions on risk management and the Statement of Accounts, and highlighted key areas of focus such as procurement exemptions, the external assessment of the internal audit service, and the annual internal audit opinion. The committee approved the annual report and referred it to the full Council for noting.

External Audit Plan 2025/26

Helen Lillington from Grant Thornton, the Council's External Auditor, presented the External Audit Plan for 2025/26. The committee noted the plan without any further comments or questions.

External Audit Review of Housing Benefit Subsidy 2023/24

Dawn Garton, Director for Corporate Services, introduced the findings from the external audit review of the 2023/24 Housing Benefit Subsidy Claim. Councillor Atherton proposed the recommendation to note the report, which was seconded by Councillor Webster. Councillor Brown inquired about the acronym CAKE, which the Director for Corporate Services explained stood for Cumulative Audit Knowledge and Experience, referring to additional testing undertaken. Councillor Brown commended the Council's officers for their hard work, noting the low level of errors found. The committee noted the findings of the review.

Internal Audit Progress Report 2025/26

Rachel Ashley-Caunt, Chief Internal Auditor, presented the Internal Audit Progress Report for 2025/26. Councillor Brown raised a question regarding the increased resource spent on the anti-social behaviour audit compared to the budget. The Chief Internal Auditor explained that the scope of the audit had been more ambitious than initially anticipated but stated that it would add value once completed. The committee noted the progress made by Internal Audit and the outcomes of finalised audit reviews.

Internal Audit Plan 2026/27

The Chief Internal Auditor introduced the draft Internal Audit Plan for 2026/27. Councillor Atherton proposed the recommendations, which were seconded by Councillor Sharp. Councillor Atherton raised a question regarding taxi licensing safeguarding checks, particularly concerning taxis licensed in Wolverhampton. The Chief Internal Auditor explained that Melton Borough Council's auditors could only audit Melton's taxi licensing, and that while legislative constraints made it difficult for Melton to regulate taxis licensed elsewhere, they could seek assurance from Wolverhampton regarding their safeguarding standards. The Assistant Director for Governance and Democracy noted the legislative difficulties but suggested exploring options for seeking assurance. The committee reviewed and approved the Internal Audit Charter and Mandate, and approved delegated authority for the Director for Corporate Services, in consultation with the Chair of the Audit and Standards Committee, to agree significant amendments to the plan during the financial year.

Risk Management Update Report

The Director for Corporate Services introduced the Risk Management Update Report. Councillor Atherton pointed out a discrepancy in the risk scoring for SG9 in Appendix 1, noting it was listed as Amber on one page and Red on the next. The Director for Corporate Services agreed to investigate and correct the typo. The committee noted the content of the report, the updated Strategic Risk Register, and the associated risk management action plan. They also approved the revised Risk Management Policy and noted the revised Performance and Risk Management Framework, which had been approved by Cabinet on 11 March 2026.

Urgent Business

Councillor Mason reminded members of the requirement to complete a self-assessment of performance at the end of the financial year, suggesting it be circulated to the committee. This was agreed by all members, noting that it had worked well in the previous year and aligned with audit principles.

The meeting closed at 7:17 pm.