Issue - meetings

Committee is asked:

1.    To note the Internal Audit Progress Report – October 2025 (Appendix A)

2.    To note the Internal Audit Progress Report – October 2025 (Appendix B) Exempt Item; and

3.    To approve the adjustments to the internal audit plan 2025-26.

The Committee received the Internal Audit progress Report for October 2025 from the Deputy Head of Southern Internal Audit Partnership (SIAP) providing an overview of internal audit activity against assurance work completed in accordance with the approved audit plan for 2025-26 and outstanding management actions.

The Deputy Head of SIAP advised the Committee that they were now fully resourced but due to training there still might be some slippage in timescales though less than previously anticipated. The three audits carried forward from 2024/25 had now been completed and the Q1 and Q2 works for 2025/26 were substantially underway.

The Committee were advised that whilst two of the reports were given a ‘Limited Assurance’ by SIAP, actions to address the observations within the report would form part of the Audit Plans for 2026/27.

SIAP advised the Committee that of the 130 action arising from audit reports in the past, only five remained overdue.

Referring to contract management, the Committee requested that future reporting be around specific subjects to ensure an accurate reflection of work undertaken. Scoping details were also requested around the area of internal audit activity. Concern was expressed by the Committee relating to the number of audits still outstanding in Q3 and Q4 and mitigations.  The Committee was assured that there was capacity to complete the outstanding audits and advised that although not anticipated, if required, additional resources would be deployed to secure delivery.  This would be reflected in future reporting to the Committee. 

The Committee also enquired around management actions and evidence to support that such actions were undertaken and maintained.  The Committee were advised of an action tracking process and that when a limited assurance opinion been given, subsequent year planning consideration would be applied to that area as part of the improvement and recovery plan. 

The Committee requested a break down of the £2.1m savings referred to within the report.

The Committee commended the Deputy Head of Southern Internal Audit Partnership and team for positive progress achieved.

It was proposed by Councillor Nichols and seconded by Councillor Woodward that the meeting went into a private session to discuss information contained within Appendix B.

Meeting adjourned at 20:46

Meeting reconvened at 20:56

The Committee resolved to:

1.    Note the Internal Audit Progress Report – October 2025 (Appendix A)

2.    Note the Internal Audit Progress Report – October 2025 (Appendix B) Exempt Item; and

3.    Approve the adjustments to the Internal Audit Plan 2025-26.