Agenda item

This report provides an update on the delivery of the internal audit work programme for 2025/26, and plans for delivery over the remainder of the year.

The Veritau Assistant Director – Audit Assurance presented the updated Internal Audit Progress Report incorporating the Head of Internal Audit Annual Report 2025/2026.

The Veritau Assistant Director – Audit Assurance reported that the overall opinion of the Head of Internal Audit on the framework of governance, risk management and control operating at CYC was that it provides Reasonable Assurance, and that the opinion encouraged and supported CYC’s inclusion of major capital project management as an improvement area in the Annual Governance Statement, noting plans already in place and underway.

He then outlined updates to the Committee on Final Reports Issued within Appendix A and Appendix B, and outlined Exit Payments as seen within Appendix F to Annex 16 of the report.

Regarding Appendix E to Annex 16 of the report, the Head of Internal Audit considered that the internal audit service conformed to Global Internal Audit Standards in the UK Public Sector.

In response to questions from members, the Veritau Assistant Director – Audit Assurance confirmed that:

·      Veritau was satisfied with what CYC’s action plan entailed, and it was not yet possible to provide more assurance to the Committee. A fuller audit was scheduled to commence over summer 2026, and an report on this would come to the Committee to take members through the progress of reporting on next year’s plan.

·      When providing an opinion, systematic considerations were looked at; nine root cause categories had been identified which, going forward, would be used, alongside other existing considerations, to help identify themes in support of the annual opinion.

[The meeting was adjourned at 6:54pm and reconvened in private session at 7:00pm to consider annexes 2-15 of the report]

The Veritau Assistant Director – Audit Assurance presented members with Annexes 2-15 and members entered discussion.

Resolved: That the Audit and Governance Committee:

·      Noted the progress made in delivering the 2025/26 internal audit work programme and plans for delivery over the remainder of the year.

Reason: To enable members to consider the implications of internal audit findings, and to review planned activity for the remainder of 2025/26.

·      Noted the results of internal audit work undertaken and the opinion of the Head of Internal Audit on the adequacy and effectiveness of the Council’s framework of governance, risk management, and internal control.

Reason: To enable members to consider the implications of internal audit findings.

·      Noted the outcome of Veritau’s quality assurance and improvement programme, including the confirmation that the internal audit service conformed to the GIAS UK Public Sector during 2025/26.

Reason: To enable members to consider the opinion of the Head of Internal Audit.

·      Noted the one significant control weakness identified by internal audit during the year which is considered relevant to the preparation of the Annual Governance Statement.

Reason: To enable the Annual Governance Statement to be prepared.