Decision details

The Committee noted a verbal update from the Council's external auditors, Forvis Mazars, on progress with the 2025/26 audit. Members noted that the draft Statement of Accounts for 2025/26 had been published on the Council's website on 29 June 2026, ahead of the statutory deadline, and shared with the external auditors; the interim audit had been completed and the final audit was underway during September, with completion targeted for November 2026 ahead of the Council's accounts being signed off by the end of that month.

Members were advised that, in respect of the value for money conclusion, the risk of a significant weakness relating to housing management previously flagged in the audit strategy memorandum had not been confirmed as such following further work, although a recommendation was likely to be made, subject to the auditors' internal quality processes, regarding the continued development of the Council's action plan to address matters raised by the Regulator of Social Housing. In response to a question about whether further support or guidance would be offered to the Council in respect of housing services, the external auditors confirmed that, while not specialists in that area, they would support the Council in ensuring its arrangements were appropriate, with findings to be reported to the Committee in November 2026.