Report of: The Interim Group Finance Director (Section 151 Officer)

Purpose of the report: To seek approval of the Internal Audit Plan 2026-2027.

Recommendation(s): That the Committee resolves to:

1.       Approve the Internal Audit Plan for 2026-2027;

2.       Delegate authority to the Interim Group Finance Director (Section 151 Officer), in consultation with the Cabinet Member for Finance and Asset Management and Chair of the Audit and Governance Committee to make minor amendments to the Internal Audit Plan.

The Audit and Governance Committee resolved to:

1.    Approve the Internal Audit Plan for 2026-27;

2.    Delegate authority to the Interim Group Finance Director (Section 151 Officer), in consultation with the Cabinet Member for Finance and Asset Management and Chair of the Audit and Governance Committee to make minor amendments to the Internal Audit Plan.

The Group Finance Director had submitted a report to seek approval of the Internal Audit Plan 2026-2027. 

Aaron Winter, Internal Auditor (BDO), Alistair Rush, Group Finance Director, and Jonathan Malton, Committee and Member Services Manager, were present to respond to questions. 

The Group Finance Director reminded the Committee that the plan had been placed before them in April, and no updates or changes had been made since. The Committee was informed that the report seeks formal approval of the plan and delegated authority to be given to the Group Finance Director to make minor changes as required.  

The Internal Auditor reiterated that no changes had been made to the plan; however, emphasised that it remains flexible in preparedness for responding to risks.  

Councillor Fry proposed, and Councillor Harley seconded, the first recommendation.  

Councillor Harley proposed, and Councillor Regisford seconded, the second recommendation. 

The Audit and Governance Committee resolved to:

1.    Approve the Internal Audit Plan for 2026-27;

2.    Delegate authority to the Interim Group Finance Director (Section 151 Officer), in consultation with the Cabinet Member for Finance and Asset Management and Chair of the Audit and Governance Committee to make minor amendments to the Internal Audit Plan.