The Audit and Governance Committee of Wiltshire Council is scheduled to convene on Thursday 30 April 2026. The meeting's agenda includes a comprehensive review of the council's financial statements, audit progress reports from both internal and external auditors, and updates on the governance of the council's subsidiary companies.

External Audit Progress and Plans

The committee is set to receive progress reports and audit plans for the 2025/26 financial year from Grant Thornton, the council's external auditors. This includes the Wiltshire Council Audit Plan 2025/26 and the Wiltshire Pension Fund Audit Plan 2025/26. These reports will outline the scope and timing of the planned audits, highlighting significant risks identified and the auditors' approach to materiality. The external auditors will also provide an update on their progress in delivering audit responsibilities for both the council and the pension fund.

Internal Audit Updates and Annual Opinion

SWAP Internal Audit Services will present an update report on their activities for 2025/26, along with their annual opinion on the effectiveness of Wiltshire Council's governance, risk management, and internal control environment. This will include details of audits completed, significant organisational risks identified, and the progress on implementing agreed actions. The committee will also consider SWAP's approach to audit planning for 2026/27, which adopts a flexible, risk-based rolling plan. The internal audit mandate and charter will also be reviewed to ensure the function's independence and effectiveness.

Financial Statement and Governance Reviews

A progress report on the Statement of Accounts for 2024/25 and 2025/26 will be presented, alongside the proposed accounting policies for the 2025/26 financial year. The committee will also consider the Annual Governance Statement (AGS) for 2025/26, which outlines how the council is meeting the principles of good governance and details any significant internal control issues and proposed improvements.

Governance of Stone Circle Companies

The committee will receive a biannual governance update on the Stone Circle companies, which are subsidiaries of Wiltshire Council. This report will cover the governance arrangements between the council as shareholder and the companies, as well as the internal governance within the companies themselves. The committee will be asked to note these arrangements and provide comments and suggestions for the future governance framework.

Audit Committee Effectiveness

A self-assessment review of the Audit & Governance Committee's skills, knowledge, and experience will be presented. This review, conducted by SWAP, aims to identify any gaps in expertise to inform targeted training and development for committee members, ensuring they are well-equipped to fulfil their responsibilities. An action plan for addressing identified training needs will be proposed for agreement.

Management Action Plans

The committee will review management action plans arising from internal audits. These include plans related to Landlord Compliance – Water – General Fund Assets, and limited assurance internal audits for Accounts Payable and Accounts Receivable. These reports detail findings, risks, and the actions being taken to address identified weaknesses.

Forward Work Plan

Finally, the committee will consider its proposed Forward Work Plan for the upcoming year, outlining the key items scheduled for discussion at future meetings.