Issue - meetings

The committee considered a report outlining the Internal Audit Plan for 2026-27 and seeking approval of the plan.

A councillor asked if there was any concern about complacency, whether it was considered to have become overly systemised and whether there was anything that wasn’t on the plan that should be. In response it was confirmed that all opinions were considered carefully and if it was felt there were any gaps then these would be raised with members.

A member made reference to the partnership report considered earlier in the meeting and asked if it was possible to link the audit process to partnerships so there was a thread connecting them. In response it was agreed this could be done and this would be reported through the executive summaries for each audit.

A councillor noted there was no mention of Local Government Reorganisation in the risks and whether this needed to be included. It was clarified that the audits dealt with the current position and priorities so any changes would need to be considered as and when they happened and the plan changed as required.

It was highlighted by a councillor that it was important that when using consultants it was important that value for money was achieved and that the workload across departments needed to be monitored to ensure best use of workforce resources.

RESOLVED:

That the Internal Audit Plan for 2026-27 be approved