The Audit and Governance Committee of Gloucestershire County Council was scheduled to convene on Thursday 23 April 2026 to review the council's financial resilience, audit plans, and internal audit progress. The meeting agenda included discussions on the external audit plan, the annual whistleblowing report, and the draft internal audit plan for the upcoming year.

KPMG Audit Plan for Gloucestershire County Council and Pension Fund

The committee was scheduled to receive a report from KPMG outlining their audit plan for Gloucestershire County Council (GCC) and the Pension Fund. This report, detailed in the KPMG Audit Plan for GCC & Pension Fund, was intended for noting by the committee.

Financial Resilience Report

A report on the council's financial resilience was scheduled for discussion. This report, titled Final - Audit Governance Committee Financial Resilience Report - Apr 26, was presented by Caleb Gazzard and was for noting by the committee. The report aimed to review the Gloucestershire County Council Financial Resilience Indicators for the 2024/25 financial year. It indicated that Gloucestershire's financial position was close to the mid-range of the comparator group, suggesting a stable but relatively constrained financial position. The report also highlighted concerns regarding unallocated reserves being close to minimum policy thresholds and the increasing proportion of net revenue expenditure dedicated to social care, particularly children's services. Pressures related to Special Educational Needs and Disabilities (SEND) were identified as the most significant medium-term financial risk.

Annual Whistleblowing Report

Rob Ayliffe was scheduled to present the Annual Whistleblowing Report. The committee was asked to note the information provided, identify any concerns regarding the policy's effectiveness, and acknowledge minor changes required in response to the Employment Rights Act 2026. The report indicated that 27 reports were raised during the 12 months to the end of March 2026, concerning 21 separate potential issues. Of these, four were found to have substance, four were inconclusive, and three were ongoing. The report also noted that staff survey results showed an improvement in confidence regarding the appropriate handling of wrongdoing, risk, or malpractice.

Draft Internal Audit Plan 2026-27

Piyush Fatania, Head of Audit Risk Assurance (ARA), was scheduled to present the Draft Internal Audit Plan for 2026-27. The committee was asked to approve this plan, detailed in the Draft GCC Audit Plan 2026-27 v6 - CLT. The plan outlines the proposed audit activities for the upcoming year, aligning with the council's risk profile and objectives, and is based on an estimated input of 1,825 audit days.

Audit and Governance Committee Effectiveness Review Action Plan

Samantha Savory was scheduled to present the Audit and Governance Committee Effectiveness Review Action Plan. The committee was asked to note this action plan, which details steps to enhance the committee's performance and impact. The plan includes actions related to improving awareness of the committee's role, reviewing its terms of reference, enhancing reporting to Full Council, and recruiting independent members.

Internal Audit Activity Progress Report 2025-26

Piyush Fatania was also scheduled to present the Internal Audit Activity Progress Report for 2025-26. This report, detailed in Appendix A - Internal Audit Progress Report 2025-26 and Appendix B - Internal Audit Progress Report Spreadsheet, provides an update on the progress against the approved Internal Audit Plan for 2025-26. It also details the outcomes of audits completed and the number of open recommendations. The report indicated a significant reduction in overdue recommendations.

Exclusion of Press and Public

The committee was scheduled to consider excluding the press and public for certain agenda items, in accordance with Section 100 A (4) of the Local Government Act 1972, due to the likely disclosure of exempt information.

Exempt Internal Audit Activity Progress Report 2026-27

Following the exclusion of the press and public, the committee was scheduled to note an exempt Internal Audit Activity Progress Report for 2026-27.