Issue - meetings

This report provides Members with an update on the work of both the Internal Audit function and the Counter Fraud function.

The report of the Head of Finance updated the Committee on the progress of the Internal Audit and Counter Fraud functions for the period September to December 2025.  It outlined how these services provided independent assurance on the Council’s risk management, internal controls, and governance, supporting the priority of delivering efficient services to residents. 

The report highlighted compliance with statutory requirements, such as the Accounts and Audit Regulations 2015, and standards set by the Global Internal Audit Standards and CIPFA.  It also detailed proposed amendments to the 2025/26 Internal Audit Plan and emphasised the importance of audit and counter fraud activities in safeguarding Council resources and minimising financial losses.  

Particular attention was made to the three audits that had been finalised in the period.  Six of the twenty originally agreed audits from the 2025/26 rolling Audit Plan had been completed to at least draft report stage, plus one grant review.  An update on the status of the 2025/26 Internal Audit Plan was received, and at the current time, five audits were in ‘fieldwork’ and five in the ‘planning stage’.  In addition, there had been one amendment to the 2025/26 Audit Plan.  Due to timing of the rollout of the updated Risk Management Policy and Procedures, the planned Risk Management audit had been deferred to 2026/27.  This audit had been replaced with an audit of the Annual Service Delivery Plan 2025/26.

Members received details of the Council’s activity in preventing and detecting fraud and corruption during the second quarter of the 2025/26 financial year. The data for the National Fraud Initiative had been collated, reviewed and uploaded in the required timescale. 

The Kent Intelligence Network continued to support local authorities in Kent in fraud prevention and detection and the focus for 2025/26 remained on addressing fraud and errors related to Single Person Discounts, Small Business Rate Relief and unrated business and residential premises.