Decision details

The Committee noted the latest Audit Progress Report from the Council's external auditors, Forvis Mazars, and noted progress made with the 2025/26 audit. Members noted that the Council had published its draft Statement of Accounts for 2025/26 on 29 June 2026, in advance of the 30 June statutory deadline, and that these had been shared with the external auditors, with a final report expected for the Committee's meeting in November 2026.

The Committee noted that the audit certificate for 2024/25 had been issued on 1 July 2026, following confirmation from the National Audit Office that no further work was required in respect of the Whole of Government Accounts, finalising the 2024/25 audit. In respect of the 2025/26 audit, the external auditors had updated their materiality levels following receipt of the draft accounts, and reported that no further significant risks had been identified from a review of the draft accounts at this stage. Work on the value for money arrangements was in progress and nothing had been identified to report at this time.