The Audit and Governance Committee of Rushmoor Borough Council met on Wednesday, 25th March 2026. The committee approved the Internal Audit Charter and the Internal Audit Plan for 2026/27, and adopted the accounting policies for the closure of the 2025/26 accounts.

Internal Audit Charter and Audit Plan 2026/27

The committee received and approved the Internal Audit Charter and the Internal Audit Plan for 2026/27, as presented by Neil Pitman from the Southern Internal Audit Partnership (SIAP). The Internal Audit Charter, a formal document outlining the internal audit function's mandate, reporting relationships, and scope of work, is reviewed annually. The proposed risk-based Internal Audit Plan for 2026/27 was developed to provide proportionate assurance aligned with the Council's strategic outcomes, drawing on inputs such as the Council's strategic risk register and discussions with management.

During the discussion, members raised questions regarding property management, the Aldershot Crematorium, and tree maintenance. In response, SIAP agreed to review the reprioritisation of the property management internal audit, complete a re-analysis of the risk assessment for the Crematorium refurbishment, and review the risk assessment levels concerning tree maintenance before the June 2026 committee meeting.

Internal Audit Progress Report

SIAP's Report No. SIAP26/05 was presented, providing an overview of internal audit activity against the approved audit plan and updates pertinent to the committee's role. The committee noted that the Business Continuity Plan (BCP) for the Crematorium Audit had not been finalised due to a lack of formal arrangements for the potential loss of cremators. However, an informal arrangement with nearby crematoria was considered to mitigate the risk, particularly following the installation of two new cremators at Aldershot Crematorium.

Regarding the agency staff audit review, members were informed that the Senior Leadership Team had implemented an action plan and were addressing the matter urgently. The committee resolved to update the Crematorium Audit management action to reflect the reduced risk following the refurbishment and installation of new cremators, and to note the progress report.

Accounting Policies for the Year

The committee considered Report No. FIN2610 from the Executive Head of Finance, which reviewed the proposed accounting policies for the closure of the 2025/26 accounts, prepared in line with the Chartered Institute of Public Finance Accountants (CIPFA) Code of Practice on Local Authority Accounting in the UK. The report highlighted that adopting these policies supports the timely and robust production of high-quality annual accounts and notified members of updated disclosures and the internal level of materiality.

The committee was informed that the 2025/26 materiality figure was still being finalised, with the auditors confirming the Council's gross expenditure. The previous year's materiality, based on 2% of gross expenditure, was just over £2 million, and officers did not anticipate a significant change. The updated figure would be circulated to the committee once confirmed. Members raised questions regarding property valuations and the potential for an independent expert to advise on these in the future. The committee resolved to adopt the accounting policies, including the amendment disclosed at Appendix 1, and to note the updated disclosures and internal level of materiality for inclusion in the 2025/26 Statement of Accounts.

The meeting concluded with a vote of thanks from the Chair, Councillor Bill O'Donovan, to the committee members for their service.