Issue - meetings

(Reasons: Part 2 - Private: LGA 1972 - Sch 12A Paragraph 3 - Financial or business affairs of any particular person)

Consideration of the recommendations of the Audit Committee in respect of Internal Audit and Counter Fraud Services.

(Reasons: Part 2 – Private – LGA 1972 Sch 12A Paragraph 3 – Financial or business affairs of any particular person)

Consideration was given to the recommendation of the Audit Committee in respect of the provision of both Internal Audit and Counter Fraud Services.  These were currently provided by Kent County Council through the Kent Audit Function and was due to end in September 2026.  However, it was recommended that the service continue up to Local Government Reorganisation (LGR).

Due regard was given to the  views of the Audit Committee, the financial and value for money considerations, the assessment of risk and the legal implications.

In recognition that the provision of Internal Audit Services was required under LGA 1972 to maintain sufficient governance and control on local authority operations and to maintain an effective council, Cllr Boughton proposed, Cllr Taylor seconded and Cabinet

RESOLVED: That

(1)            the recommendation from the Head of Finance (Section 151 Officer) to appoint Kent County Council to provide Internal Audit and Counter Fraud Services from 1 October 2026 to 31 March 2029 be approved.

(Decision Notice D260034CAB)

(Reasons: Part 2 – Private – LGA 1972 Sch 12A Paragraph 3 – Financial or business affairs of any particular person)

Consideration was given to the recommendation of the Audit Committee in respect of the provision of both Internal Audit and Counter Fraud Services.  These were currently provided by Kent County Council through the Kent Audit Function and was due to end in September 2026.  However, it was recommended that the service continue up to Local Government Reorganisation (LGR).

Due regard was given to the  views of the Audit Committee, the financial and value for money considerations, the assessment of risk and the legal implications.

In recognition that the provision of Internal Audit Services was required under LGA 1972 to maintain sufficient governance and control on local authority operations and to maintain an effective council, Cllr Boughton proposed, Cllr Taylor seconded and Cabinet

RESOLVED: That the recommendation from the Head of Finance (Section 151 Officer) to appoint Kent County Council to provide Internal Audit and Counter Fraud Services from 1 October 2026 to 31 March 2029 be approved.

(Reasons: Part 2 - Private: LGA 1972 - Sch 12A Paragraph 3 - Financial or business affairs of any particular person)

The report seeks approval to appoint Kent County Council to provide Internal Audit and Counter Fraud Services from 1 October 2026 to 31 March 2029.

(LGA 1972 – Sch 12A Paragraph 3 – Financial or business affairs of any particular person)

The report of the Head of Finance (Section 151 Officer) advised Members of the requirement for an Internal Audit Service as set out in section 151 of the Local Government Act 1972, and the requirement that ‘a relevant body shall maintain an adequate and effective system of internal control of its accounting records and its system of internal control in accordance with the proper internal audit practices’ as set out in the Accounts and Audit Regulations 2003.

The current arrangement with Kent County Council to provide both Internal Audit and Counter Fraud Services to the Council through its Kent Audit Function was due to end in September 2026 and it was recommended that the service continue up to Local Government Reorganisation. 

RECOMMENDED*: That the recommendation from the Head of Finance (Section 151 Officer) to appoint Kent County Council to provide Internal Audit and Counter Fraud Services from 1 October 2026 to 31 March 2029, be approved.

*Recommended to Cabinet