Meeting:	Audit & Governance Committee
Meeting date:	22/07/2026
Report of:	Director of Finance (S151 Officer)
Portfolio of:	Councillor Lomas, Executive Member for Finance, Performance, Major Projects, Human Rights, Equality and Inclusion

Audit and Governance Committee Report: External Audit Progress Report

Subject of Report

1. The purpose of this report is to present the 2025/26 Draft Audit Strategy Memorandum from Forvis Mazars, the Council’s external auditors.  This can be found at Annex A.

Recommendation and Reasons

2. Note the matters set out in the Audit Strategy Memorandum presented by the external auditor.

Reason

To ensure the proper consideration of the progress of the external auditor in respect of the annual audit of accounts and review of the council’s arrangements for ensuring value for money

Contact details

For further information please contact the authors of this Report.

Author

Name:	Katherine Finnie
Job Title:	Principal Accountant
Service Area:	Corporate Finance
Report approved:	Yes
Date:	10/07/2026

Annexes

A – Audit Strategy Memorandum July 2026