The Audit and Governance Committee of Gloucestershire County Council was scheduled to review the council's financial resilience, the effectiveness of its whistleblowing policy, and the draft internal audit plan for the upcoming year. The committee was also set to receive updates on the progress of internal audit activities and consider the appointment of an independent person to the committee.

KPMG Audit Plan for GCC and Pension Fund

The committee was scheduled to note a report detailing the audit plan for Gloucestershire County Council (GCC) and the Pension Fund for the year ending 31 March 2026, prepared by KPMG. The plan outlined the scope of the audit, including materiality levels, significant risks such as the valuation of land and buildings, management override of controls, and the valuation of post-retirement benefit obligations. It also detailed the audit approach for these risks and other audit risks, including expenditure recognition. The report also covered the approach to value for money assessments and mandatory communications.

Financial Resilience Report

A report was scheduled for review concerning Gloucestershire County Council's Financial Resilience Indicators for the 2024/25 financial year. The report aimed to benchmark the council's financial position against its statistical neighbour group, indicating a stable but relatively constrained financial position. It highlighted areas of financial risk, including unallocated reserves remaining close to minimum policy thresholds and increasing spending on social care, particularly within children's services. The report also detailed pressures relating to Special Educational Needs and Disabilities (SEND), reflected in the projected growth of the Dedicated Schools Grant (DSG) deficit, and noted the impact of national funding changes.

Annual Whistleblowing Report

The committee was scheduled to review the annual whistleblowing report, which detailed activity under the council's Whistleblowing Policy to ensure its effective operation. The report was expected to provide information on concerns raised, the outcomes of investigations, and staff survey results related to confidence in whistleblowing arrangements. It also noted minor changes to the policy required in response to the Employment Rights Act 2026, which strengthens protections for whistleblowers.

Draft Internal Audit Plan 2026-27

The committee was asked to approve the Draft Internal Audit Plan for 2026-27. This risk-based plan, prepared in accordance with the Accounts and Audit Regulations 2015 and Global Internal Audit Standards, outlines the proposed internal audit activities for the year. The plan is designed to align with the council's priorities and objectives, taking into account the risk management framework and the council's risk appetite. The estimated input for internal audit activities is 1,825 days, comparable to the previous year.

Audit and Governance Committee Effectiveness Review Action Plan

A report was scheduled for the committee to note an action plan detailing steps to enhance the effectiveness of the Audit and Governance Committee itself. This plan was developed following a self-assessment of good practice principles outlined by the Chartered Institute of Public Finance and Accountancy (CIPFA). The actions focus on improving awareness of the committee's role, reviewing its terms of reference, enhancing reporting to Full Council, facilitating private meetings with auditors, recruiting independent members, improving engagement with officers, and ensuring the committee membership is knowledgeable and skilled.

Internal Audit Activity Progress Report 2025-26

The committee was scheduled to receive an update on the progress of internal audit activities in relation to the approved Internal Audit Plan for 2025-26. The report was expected to detail the assurance opinions provided on the council's risk management, control, and governance arrangements, as well as the number of open recommendations from previous years. The report included summaries of audits delivered, such as the Ringway Contract Claims Process, Shared Lives, Rural Strategic Estate Plan, and Child Death Overview Panel, along with their respective assurance levels and recommendations.

Appointment of the Independent Person to the Audit & Governance Committee

The committee was scheduled to consider and approve the appointment of Mr Matthew Regan as the Independent Person on the Audit & Governance Committee. This appointment is recommended by the Chartered Institute of Public Finance and Accountancy (CIPFA) to bring an independent voice with appropriate knowledge and skills to the committee, which plays a central role in the council's governance, internal control, compliance, and risk management.

A&G Committee Workplan

The committee was scheduled to note its workplan, outlining future activities and areas of focus.

Exclusion of Press & Public

A resolution was scheduled to exclude the press and public from the meeting for specific agenda items. This was proposed because the disclosure of information related to these items was likely to be exempt, as defined in the Local Government Act 1972, and the public interest in withholding the information was considered to outweigh the public interest in its disclosure.

Exempt Internal Audit Activity Progress Report 2025-27

Following the exclusion of the press and public, the committee was scheduled to note an exempt internal audit activity progress report for 2025-27. This report would contain information deemed exempt under the Local Government Act 1972.