Agenda

The Minutes of Audit Committee held on the 16^th of February 2026 were submitted for approval as a correct record.

Recommended – That the minutes be received and approved as a correct record.

To inform and update Audit Committee on the Annual Internal Audit Report and Audit Opinion for 2025/26 and to give details on the performance of the Internal Audit Team and final outturn position for 2025/26.

Recommended – That the Audit Committee note the report for informational purposes.

To inform members of the Audit Reports issued during the period March 2026 – May 2026 and bring to the attention of the Committee what the key issues were.

Recommended – That the Audit Committee note the report for informational purposes.

To inform and update Audit Committee on the Internal Audit Strategy 2026-2028

Recommended – That the Audit Committee Approves the Internal Audit Strategy 2026-2028

To inform and update Audit Committee on the 2026 Internal Audit Charter and Mandate which reflects both good working practices and to ensure it remains aligned with the Global Internal Audit Standards (GIAS).

Recommended – That the Audit Committee Approves the 2026 Internal Audit Charter and Mandate

To inform and update Audit Committee on the Internal Audit Team’s 2026 self-assessment Global Internal Audit Standards (GIAS).

Recommended – That the Audit Committee note the report for informational purposes.

To allow the Committee to review and consider the proposed Accounting Policies to be used in the preparation of the Council’s Statement of Accounts 2025/26 and update Committee on any changes to the accounting policies used between years.

Reccomended - The Committee is recommended to note the use of the Accounting Policies as set out in Appendix 1 for the preparation of the Council’s Statement of Accounts 2025/26.