Issue - meetings

Report of the Director – Finance and Corporate Services

Mr Armstrong from BDO, the Council’s Internal Auditors, presented the Internal Audit Annual Report 2025/26.

Mr Armstrong explained that the audit was required by the Public Sector Internal Audit Standards and provided the annual Internal Audit opinion on the Council’s risk management, internal control and governance arrangements. He said that the overall opinion was Good, which was the highest rating on the four-point opinion scale, and was the fifth consecutive year in which the Council had received this level of opinion.

Mr Armstrong advised that the opinion reflected the strength of the Council’s governance and control arrangements and was based on the work delivered throughout the year. He said that, as the Council moved towards local government reorganisation, it would be important to maintain focus on assurance, control and governance arrangements.

It was RESOLVED that the Governance Scrutiny Group noted Internal Audit’s Annual Report in relation to 2025/26 (Appendix A).