The Audit and Governance Committee of Wiltshire Council was scheduled to review progress on the Statement of Accounts, receive updates from external and internal auditors, and discuss the governance of the Stone Circle companies. The committee was also set to consider the Annual Governance Statement for 2025/26 and review the findings of a self-assessment of the committee's own skills and knowledge.

External Audit Progress and Plans

The committee was scheduled to receive a progress report and the audit plans for 2025/26 from Grant Thornton, the council's external auditors. These plans covered the audit of Wiltshire Council itself and the Wiltshire Pension Fund. The reports detailed the scope of the audits, identified significant risks, and outlined the planned audit procedures. Grant Thornton's reports highlighted the ongoing challenges in rebuilding audit assurance following previous backlogs, with a focus on addressing areas where work had commenced but not been completed. The plans also detailed the proposed audit fees for both the council and the pension fund.

Internal Audit Updates and Plans

Updates on internal audit activity were scheduled to be presented by SWAP Internal Audit Services. This included the internal audit update report, the annual opinion for 2025/26, the approach to audit planning for 2026/27, and the internal audit mandate and charter. The annual opinion indicated a Reasonable Assurance for the areas reviewed, though concerns were raised regarding key financial controls, with Limited assurance opinions issued for Accounts Payable and Accounts Receivable. Significant corporate risks related to ICT Disaster Recovery, ICT Network Boundary Defences, and Business Continuity Planning were also highlighted. The approach to audit planning for 2026/27 indicated a continuation of a flexible, rolling plan approach, driven by continuous risk assessment and aligned with the council's strategic objectives.

Financial Reporting and Governance

A progress report on the Statement of Accounts (SoA) was scheduled for review. The committee was also due to consider the Annual Governance Statement (AGS) for 2025/26, which outlines how the council is meeting the principles of good governance. The AGS included statements from the Monitoring Officer regarding specific instances of unlawful decisions related to home children in unregistered placements, Deprivation of Liberty Safeguards (DoLS), and the conduct of litigation by non-solicitors. Areas for improvement identified in the AGS included reviewing contract management, implementing recommendations from the Area Board review, developing a strategic narrative of place, and continuing work on devolution with other councils.

Stone Circle Companies Governance

A biannual update on the governance of the Stone Circle companies was scheduled. This report aimed to inform the committee about the governance arrangements between Wiltshire Council as shareholder and the Stone Circle companies, as well as the internal governance within the companies. The report was expected to detail progress on recommendations from a commercial review and outline decisions made by the Shareholder Group regarding the future direction of the Stone Circle Housing Company and the Stone Circle Development Company.

Audit and Governance Committee Self-Assessment

The committee was scheduled to review the outcome of a self-assessment of its own skills, knowledge, and experience. This review, conducted by SWAP Internal Audit Services, aimed to identify any gaps in the committee members' understanding of key areas such as organisational knowledge, governance, internal audit, financial management, external audit, risk management, fraud, and the values of good governance. An action plan was to be presented to address any identified training needs.

Management Action Plans and Other Reports

The committee was also scheduled to receive management action plans in response to limited assurance internal audits concerning Landlord Compliance – Water – General Fund Assets (GFA), Accounts Payable, and Accounts Receivable. Additionally, a report on a no assurance internal audit was to be presented, along with the Forward Work Plan for the committee.