The Audit & Governance Committee of Croydon Council was scheduled to discuss a range of financial and operational matters, including a diagnostic review of the Special Educational Needs and Disabilities (SEND) budget overspend, improvements to revenue and capital monitoring, and lessons learned from the Oracle Improvement Programme. The committee was also set to review the Internal Audit Annual Plan, Strategy, and Charter for 2026/27, consider the Corporate Risk Register, and approve the committee's work programme for the upcoming year.

Diagnostic Review of SEND Budget Overspend 2024-25

The committee was scheduled to consider a report presenting the Diagnostic Review of SEND budget overspend 2024-25 commissioned from the Chartered Institute of Public Finance and Accountancy (CIPFA). This review aimed to understand the root causes of the overspend and identify lessons for future improvements in financial governance and service delivery. The report indicated that the Council had agreed with all 23 recommendations proposed by CIPFA and had already begun implementation. The review highlighted issues with the Synergy IT system, inconsistent processes, and challenges in financial management and forecasting, particularly concerning SEND placements. The recommendations focused on improving data quality, system usability, governance, and financial monitoring.

Revenue and Capital Monitoring Improvements

A report was scheduled to provide an update on progress against recommendations from two external reviews: the Opening the Books reports by Worth Technical Accounting Solutions and the Capital Framework Improvement Plan by PwC. The report indicated that a significant majority of recommendations from both reviews had been completed, with the remaining ones to be monitored as business as usual. Improvements had been made to financial governance, training programmes, the Oracle Improvement Programme, and the budget monitoring module. The committee was asked to confirm its satisfaction with the progress and agree that the remaining recommendations would be managed through ongoing business-as-usual processes.

Oracle Improvement Programme Lessons Learned Report

The committee was scheduled to receive a report outlining the key lessons learned from the Oracle Improvement Programme. This programme was initiated to strengthen control, stabilise and optimise existing Oracle capability, and support the Council's wider assurance and financial recovery objectives. The report detailed delivered improvements in Finance, Accounts Receivables and Collections, Planning and Budgeting, HR and OD, and Procurement. It also highlighted areas where progress was slower than anticipated, such as business change engagement, support model uncertainty, and snagging issues. The report emphasised the importance of a comprehensive, realistic, and cross-council planning approach, strong governance, proactive risk management, and constructive challenge for future programmes.

Internal Audit Strategy and Plan 2026/27

The committee was asked to review and approve the Internal Audit Charter, Strategy, and the plan of audit work for 2026/27. These documents are required to be in line with the Global Internal Audit Standards (GIAS) and the CIPFA Code of Practice for the Governance of Internal Audit in UK Local Government. The proposed audit plan for 2026/27 included a focus on key financial systems, corporate risks such as information governance and cyber security, departmental risks across various services including SEND and Older People, computer audits, contract management, and school audits. The report also detailed the financial implications of the internal audit contract and confirmed that the proposed plan aligns with the Council's risk management framework.

Corporate Risk Management

The committee was scheduled to review the Council's corporate risk register as at March 2026. The report contained details of all open Part A risks, aligned to the strategic outcomes of the Mayor's Business Plan, as well as corporate/strategic risks associated with Croydon's Transformation plan. The report also provided a summary of progress made in risk management development areas. The committee was asked to note the contents of the risk register and to agree which risk(s) would be subject to a 'deep dive' at subsequent meetings. Exempt Part B risks were detailed in separate appendices.

Audit and Governance Committee: Work Programme 2026/27

The committee was asked to consider and approve its draft work programme for the municipal year 2026/27. The programme was developed in collaboration with lead officers and based on key documents such as the Committee's Terms of Reference, Internal Audit Reports, the Annual Governance Statement, and the Corporate Risk Register. The approach taken was in line with a recommendation to prioritise based on the Council's Forward Plan and Risk & Opportunities. The work programme is designed to be flexible and responsive to changing circumstances, with quarterly reporting on the Corporate Risk Register scheduled. The committee's Assurance Mapping Document was also presented to provide a framework for Members to challenge sources of assurance.

The meeting also included an item on the Exclusion of the Press and Public, with a motion to be moved to exclude them for specific items due to the likely disclosure of exempt information. This was followed by appendices containing exempt Part B Corporate Risk Management information.