Issue - meetings

The Director for Finance, Risk and Performance reported that the Accounts and Audit Regulations 2015 require that all authorities conduct a review of the effectiveness of the system of internal controls and prepare an Annual Governance Statement (AGS) each year.

Members were advised that the AGS must be considered separately from the Statement of Accounts and the Annual Governance Statement report for 2025/26 was being presented for consideration.

Members were advised that the report set out how the Council ensured effective governance, sound decision-making, risk management and internal control arrangements across the authority. Members were advised that the Statement was closely linked to the Statement of Accounts, which had been published during the previous week.

The Committee noted that the statement reflected the challenges faced during the year, including progress made in relation to financial reporting and governance improvements. The report identified a number of actions to be taken during 2026/27 to further strengthen the Council’s governance arrangements.

The Director for Finance, Risk and Performance said that the statement incorporated recommendations arising from previous external audit reports, including statutory recommendations issued by Ernst and Young and recommendations arising from Azets’ recent reviews of the Council’s Statement of Accounts.

Councillor Connolly proposed and Councillor Deffley seconded, a motion that the Audit and Governance Committee have reviewed and commented on the Annual Governance Statement for 2025/26.

After being put to the meeting and a vote taken, the motion was declared CARRIED.

RESOLVED – that Audit and Governance Committee have reviewed and commented on the Annual Governance Statement for 2025/26.