The Governance and Audit Committee of Kent County Council met on Tuesday 19 May 2026. The committee received updates on corporate complaints performance, external audit progress, and internal audit quality assessment outcomes, as well as an internal audit progress report.

Committee Business Update

Katie Reynolds provided a verbal update on committee business. The recruitment for a second independent member for the Governance and Order Committee had closed, with a good response and the process moving to shortlisting. Members were thanked for their responses to the committee effectiveness review survey, which would feed into a future review. Induction training for substitute committee members was also being arranged. Updates on the action tracker indicated that GA041 was scheduled to be closed following the meeting, GA046 would be partially covered by an exempt item, and GA050, relating to minute amendments, was confirmed as closed.

Update on Corporate Complaints Performance

Pascal Blackburn-Clark presented an update on corporate complaints, covering early returns for 2025-26. The report noted an increase in complaints, particularly member enquiries, which was attributed to a change in administration and subsequent media coverage. The use of AI tools by complainants was making investigations more complex, leading to longer response times. While the council was exploring the use of AI for responses, it was still in its early stages. The committee discussed how to capture best practice and learn from other local authorities, with Mr Watts agreeing to explore involving other councils in the organisational learning panel. The report, along with ongoing challenges and planned actions, was noted.

External Audit Progress Report for Kent County Council and Kent Pension Fund

Colleagues from Grant Thornton provided an update on the external audit progress for Kent County Council and the Kent Pension Fund. Planning work for both the council and the pension fund was complete, with advanced testing undertaken on income and expenditure items. IT audit work on general controls and data migration was substantially complete with no issues arising. Work on the triennial valuation of the pension fund was also complete with no issues. Value for money work was on track, with initial mobilisation calls completed. The teachers' pensions return for 2020-21 had been signed off, with subsequent years expected to follow. Members raised questions about horizon scanning, the safety valve arrangements for SEND, and the condition of the council's road network and estate. Grant Thornton confirmed they were having regular meetings with senior officers to discuss emerging issues and pressures. The report was noted.

Internal Audit External Quality Assessment Outcomes

Russell Smith presented the outcomes of the external quality assessment for the internal audit service. The service had received general conformance against the new Global Internal Audit Standards (GIAS), with several areas identified as best practice. No formal recommendations were made, but suggestions for improvement had been incorporated into an action plan. The assessment was described as an excellent achievement for the service. Members expressed their satisfaction with the report, with Mr Rayner and Mr Brady commending the internal audit function. The outcomes of the assessment and the action plan were noted.

Internal Audit Progress Report

Russell Smith presented the internal audit progress report for January to May 2026. Progress against the plan was slightly behind but sufficient coverage was expected to provide an annual opinion. 73% of assurances were rated as substantial or high. A limited assurance review related to the Ash saving delivery plan governance, with improvements noted as in transit. The report detailed a review of the Clarity system using advanced data analytics. Members raised concerns about the limited assurance opinion on the ASCH saving delivery plan governance, questioning the impact on the current year's budget and the achievability of savings targets. Officers explained that shortfalls from the previous year had been funded and that savings were being rolled forward. Ms Hammond detailed significant work to reconfigure the approach to savings within Adult Social Care, focusing on the whole system and interdependencies, and expressed increasing confidence in future performance. Concerns were also raised about the emissions trading scheme and third-party provider compliance. The report was noted.