The Governance, Audit, Risk Management and Standards Committee met on Wednesday 15 April 2026 to discuss the status of the council's audits, approve the internal audit and corporate anti-fraud plans for the upcoming year, and review the committee's annual report. Key decisions included noting the progress of the 2025/26 audit, approving the internal audit plan for 2026/27, and approving the corporate anti-fraud plan for 2026/27.

Audit Status 2025/26

The committee received an update on the status of the 2025/26 audit. Sharon Daniels, Strategic Director of Finance, explained that while the council is required to publish its draft Statement of Accounts by 30 June 2026 and its audited statements by 31 January 2027, the current GARMS timetable for next year means a separate meeting may be needed to sign off the accounts. The auditors, Forvis Mazars, anticipate issuing a qualified opinion for the 2025/26 accounts, with an unmodified opinion expected by the 2027/28 accounts. This is part of a process to rebuild assurance following previous disclaimed opinions, which is not a reflection of wrongdoing but rather a result of backlogs and resource issues. Councillor Philip Benjamin sought clarification on the resource issue, which was explained as a technical guidance issue on the auditors' side rather than a council resourcing problem. The committee agreed to note the status of the 2025/26 audit.

Internal Audit Annual Plan 2026/27

Tracy Barnett, Assistant Director of Audit & Anti-Fraud, presented the Internal Audit Annual Plan for 2026/27. The plan outlines 64 project reviews for the year, supported by 855 operational days. The report also included an updated Internal Audit Charter and Mandate, revised to align with the new Global Internal Audit Standards (GIAS). Councillor Govind Bharadia inquired about the use of data analytics in the plan, particularly for adult services caseload management. Ms. Barnett explained that data analytics, including AI, would be piloted to test larger datasets and identify trends and emerging risks. The committee approved the Internal Audit Annual Plan and the updated Charter.

Corporate Anti-Fraud Annual Plan 2026/27

Justin Phillips, Corporate Anti-Fraud Manager, presented the Corporate Anti-Fraud Annual Plan for 2026/27. The plan focuses on proactive measures and testing, supplementing reactive referrals. It also introduces single points of contact for traditionally high-fraud risk areas and a new key performance indicator for issuing fraud reports within 10 working days of investigation completion. The plan aligns with the Local Government Fraud Strategy and considers current fraud trends. The committee reviewed and approved the Corporate Anti-Fraud Annual Plan for 2026/27.

GARMS Annual Report 2025/26

Tracy Barnett also presented the GARMS Committee Annual Report for 2025/26. The report summarises the committee's work throughout the year, including reviews of governance, internal audit, counter-fraud measures, risk management, external audit, financial reporting, and treasury management. The report noted that the committee had received updates on the 2024/25 audit, which was disclaimed, and that rebuilding assurance was expected to take 2-3 years. The committee considered the draft report, agreed to recommend it to the full council for presentation on 20 May 2026, and agreed to updated terms of reference.