This report provides an update on the progress made against the delivery of the Internal Audit Plan and details of audits finalised in quarter three of the 2025/2026 financial year.

The Committee considered a report giving an update on the progress made against the delivery of the Internal Audit Plan and providing details of audits finalised in quarter three of the 2025/2026 financial year.  Attached to the report at Appendix 1 was the Internal Audit & Investigations Quarterly Update Report Q3.

The report summarised the findings and recommendations for each of eight audit reviews completed during the period, and stated the overall assurance opinion level given by the Internal Audit team, as follows:

• Election Management (Substantial Assurance opinion given);
• Deputy’s and Appointees Service (Reasonable Assurance opinion given);
• Land Charges (Reasonable Assurance opinion given);
• Traffic Regulation Orders follow-up review (Reasonable Assurance opinion given);
• Purchasing Cards (Reasonable Assurance opinion given);
• Disabled Facilities Grants (Limited Assurance opinion given);
• Children’s Savings Accounts and ISAs follow-up review (Limited Assurance opinion given);
• Joint Legal Team (Limited Assurance opinion given).

The report also gave a summary of the Corporate Investigations Team’s work. 

Resolved:     

That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations 2025/26 Quarter 3 Update Report, be endorsed.