The Audit Committee of Doncaster Council met on Thursday 23 April 2026 to review a range of governance and financial oversight reports. Key discussions were scheduled to cover the annual reports of the Monitoring Officer and the Head of Internal Audit, alongside the Council's draft Annual Governance Statement and the proposed Internal Audit Plan for the upcoming year.

Audit Committee Action Log

The committee was scheduled to receive an update on the Audit Committee Action Log, which tracks progress on actions agreed at previous meetings. The report indicated that all three outstanding actions from previous meetings were completed.

Annual Report of the Monitoring Officer, Whistleblowing and Standards Report 2025/26

This report was scheduled to detail the Monitoring Officer's activities relating to ethical governance. It was expected to include information on complaint handling regarding member misconduct, disclosures made under the Council's Whistleblowing Policy, and any reports made under the Money Laundering Policy. The recommendations included noting the complaint handling activity, the whistleblowing return, and agreeing to add wording to the Whistleblowing Policy regarding sexual harassment.

Breaches and Waivers to the Council's Contract Procedural Rules

The committee was due to review a report detailing waivers and breaches of the Council's Contract Procedural Rules (CPRs) between 1 September 2025 and 28 February 2026. The report indicated that the number of waivers had remained static, while the number of breaches had increased from zero to three. The report also detailed the specific breaches and waivers, along with their reasons and proposed actions.

Draft Annual Governance Statement 2025/26

This report presented the draft Annual Governance Statement (AGS) for 2025/26, which is a statutory requirement. The AGS outlines the Council's governance compliance and internal controls. The draft indicated that five key governance issues would be included, with two previously significant issues downgraded and two new issues identified. The report highlighted the importance of strong governance, particularly in light of the Council's political composition and ongoing economic pressures.

Audit Committee Annual Report 2025/26

This report provided an overview of the Audit Committee's work during the 2025/26 year, demonstrating its fulfillment of its terms of reference and adherence to best practice. It was expected to summarise the committee's achievements in relation to internal and external audit, regulatory framework and ethical governance, the statement of accounts, and risk management. The report also noted that a review of the committee's effectiveness was due to be undertaken in the following year.

Annual Report of the Head of Internal Audit 2025/26

This report was scheduled to provide information on the work of Internal Audit during 2025/26 and offer the Head of Internal Audit's overall opinion on the adequacy and effectiveness of the Council's governance, risk management, and control arrangements. The report indicated that while the arrangements were considered adequate and effective for 2025/26, there was a noted vulnerability in maintaining this opinion for the following year due to concerns regarding governance matters and financial sustainability. The report also detailed the implementation of agreed management actions and highlighted specific areas of concern, including a local establishment with financial governance weaknesses and governance arrangements within the Children, Young People and Families Directorate.

Counter Fraud Activity Report

This report was scheduled to present the Council's Counter Fraud Plan for 2026/27, aligning with the Anti-Fraud, Bribery and Corruption Framework and the Fighting Fraud and Corruption Strategy for Local Government. The plan included horizon scanning for new fraud risks, an analysis of the Economic Crime and Corporate Transparency Act 2023, an assessment of how the Council itself could commit fraud, and an assurance map detailing the coverage of the plan against identified risks. The report concluded that risks remained well controlled and that the proposed work schedule was designed to maintain relevant controls and manage new risk exposures.

Anti-Fraud, Bribery and Corruption Framework 2026-2029

This document represented the latest update to the Council's Anti-Fraud and Corruption Framework. The framework, which is overhauled every three years, included references to the Economic Crime and Corporate Transparency Act 2023 and the associated Failure to Prevent Fraud offence. The framework was structured into four main parts: the Anti-Fraud, Bribery and Corruption Policy, the Strategy, the Sanctions Policy, and the Fraud Response Plan. Key changes included updated terminology, the inclusion of the new ECCTA section, and revisions to the Sanctions Policy to reflect current Crown Prosecution Service guidance.

Internal Audit Charter and Strategy

This report presented the updated Internal Audit Charter and the Internal Audit Strategy for 2026-2029. The Charter, which defines the purpose, authority, and responsibility of the Internal Audit service, had been revised to reflect the requirements of the new Global Internal Audit Standards (UK Public Sector) and the Code of Practice for the Governance of Internal Audit in UK Local Government. The Strategy outlined the vision, strategic objectives, and initiatives for the Internal Audit Service, supported by an action plan for their delivery.

Internal Audit Plan 2026/27

This report presented the proposed Internal Audit Plan for 2026/27, developed in accordance with Global Internal Audit Standards. The plan detailed the allocation of audit resources, with 88% dedicated to assurance, advice, consultancy, follow-up, and counter-fraud work, and 12% allocated for responsive and contingency activities. The plan was designed to be flexible and responsive to the Council's evolving needs, with a focus on risk-based auditing and the integration of data analytics.

External Auditor (Grant Thornton) - Audit Plan 2025/26

This document provided an overview of Grant Thornton's planned scope and timing for the statutory audit of City of Doncaster Council for the year ending 31 March 2026. It outlined the significant risks identified, including management override of controls, the closing valuation of land and buildings, and the valuation of the pension fund net balance. The plan also detailed the auditor's approach to materiality, group audit scope, and progress against prior year recommendations. The report highlighted that the Council's financial sustainability and governance arrangements surrounding the South Yorkshire Airport City project were identified as areas of significant weakness.