Agenda

To confirm, as a correct record, the minutes of the Audit Committee meeting held on 19 February 2026.

Items of other business notified under Council Procedure Rule 30 to be announced, together with special circumstances that justify their consideration as a matter of urgency.  The Chair to rule on the admission of such items.

To receive any declarations of interest.

To follow

This report details:

a)     Progress made by the Shared Internal Audit Service (SIAS) in delivering the Council’s annual audit plan for 2025/26 as at 6 March 2026.

b)     Proposed amendments to the approved 2025/26 Annual Audit Plan.

c)     Implementation status of all previously agreed audit recommendations from 2024/25 onwards.

d)     An update on performance management information as at 6 March 2026.

e)     The GIAS briefing paper in Appendix 6 as to the Global Internal Audit Standards – Domain III.

Recommendation

Members are recommended to:

·        Note the Internal Audit Progress Report for the period to 6 March 2026

·        Approve the Internal Audit Plan changes

·        Agree removal of implemented audit recommendations set out in Appendix C

·        Note the implementation status of all other internal audit recommendations in

Appendix D.

The purpose of internal audit is to strengthen the Council’s ability to create, protect, and sustain value by providing Members and management with independent, risk-based, and objective assurance, advice, insight, and foresight.

Recommendation

·        Members are recommended to approve the proposed Three Rivers District Council Internal Audit Plan for 2026/27.

·        Members are requested to note the SIAS Internal Audit Strategy & Service Plan, and invited to provide any comments.

To follow.

That the Committee consider and makes necessary changes to its Work Programme.