Issue - meetings

To inform the Committee of the work of Internal Audit during 2025/26 and to provide an annual Internal Audit Assurance Opinion that can be used by the Council to inform its Annual Governance Statement.

The Committee received the Chief Audit and Control Officer's Annual Assurance Opinion and noted the work of Internal Audit during 2025/26. Members noted that 96% of planned audits had been completed or were awaiting finalisation by the year end, above the 90% target, and that it was the opinion of the Chief Audit and Control Officer that the current internal control environment was satisfactory to maintain the overall adequacy and effectiveness of the Council's framework of governance, risk management and control.

In response to a question regarding the high priority actions arising from the Stores and Commercial Property Management audits, officers confirmed that all previously agreed actions from those audits had since been completed, and that there were no audit actions currently outstanding.