Items
| No. |
Item |
110. |
Apologies for Absence
To receive any apologies for
absence. The quorum for the Audit and Governance Committee is 4
Members.
Additional documents:
Minutes:
Apologies for absence were
received from Councillors Ruth Smith and David Jackson.
Apologies were also received
from Richard Deuttenburg.
|
111. |
Declarations of Interest
To receive any declarations
from Members of the Committee on any items to be considered at the
meeting
Additional documents:
Minutes:
There were no declarations of
interest received.
|
112. |
Minutes of Previous Meeting  PDF 66 KB
To approve the minutes of the
meeting held on 22 January 2026.
Additional documents:
Minutes:
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, thanked Councillor Ruth Smith, Vice-Chair of the
Committee, for chairing the last meeting in his absence.
The Audit and Governance
Committee considered the minutes of the meeting held on 22 January
2026.
Councillor Elizabeth
Poskitt requested amendments be made to
the minutes. The amendments related to the inclusion of Victoria
Field in the list of councillors and the references to
“Independent Members” which Councillor Poskitt considered to be inaccurate. Democratic
Services agreed to make these changes.
Councillor Carl Rylett proposed that the minutes be agreed with the
amendments proposed. This was seconded by Councillor Nigel
Ridpath, was put to the vote and agreed
by the Committee.
Resolved: The Committee agreed
the minutes of the meeting held on 22 January 2026.
|
113. |
External Audit Plan 2025/26 PDF 199 KB
Purpose:
To present Members with the draft External
Audit Plan for the year ended 31 March 2026.
Recommendation:
That the Audit and Governance Committee
resolves to:
1.
Note the content of the report and the annex containing the
External Audit Plan for West Oxfordshire District Council for Year
Ended 31 March 2026.
Additional documents:
Minutes:
The purpose of the item was to present members
with the draft External Audit Plan for the year ended 31 March
2026. Charlie Martin, Key Audit Partner from Bishop Fleming, was
unable to attend the meeting.
Carl Rylett, Chair of the Audit and Governance
Committee, proposed that the committee resolved to note the report.
This was seconded by Councillor Joy Aitman.
The Audit and Governance Committee resolved
to:
1.
Note the content of the report and the annex containing the
External Audit Plan for West Oxfordshire District Council for Year
Ended 31 March 2026.
|
114. |
Finance and Procedure Rules PDF 197 KB
Purpose:
To present Members with the revised Financial
Procedure Rules March 2026
Recommendations:
That the Audit and Governance Committee
resolve to:
1.
Approve the Financial Procedure Rules March 2026.
Additional documents:
Minutes:
Madhu Richards,
Director of Finance, presented the item, the purpose of which was
to present members with the revised Financial Procedure Rules (FPR)
March 2026.
In the presentation the Director of Finance
made the following points:
- The FPR had last been reviewed in
2015. Since that point the Publica
transition from and then back to the Council had taken place.
- The review had taken place to ensure
that the FPR were fit for purpose prior to Local Government
Reorganisation (LGR) vesting day on 1 April 2028.
- The first draft of the FPR had been
taken to the Constitution Working Group in November 2025. The
Constitution Working Group had agreed that the final FPR should be
approved by the Audit and Governance Committee.
In the discussion the following points were
raised:
- The FPR that had been presented were
extremely clear and all members should be encouraged to read
them.
- Members questioned how leadership
ensured that all officers in their departments were aware of their
responsibilities in the context of the FPR. Officers advised that
the FPR had been shared at Management Team level and were cascaded
down to officers. It was noted that there was also an induction
process for new employees. In cases where the new employees had
budget responsibilities this induction programme included aspects
of finance.
- The level of virements that would require Full Council approval,
currently listed at C2.2 as £150,000, was queried. Officers
noted that there were lower figures that required different
clearances, such as a figure of £5,000 that required
Executive clearance.
- The process and bandings around
ex-gratia payments were discussed and noted to be consistent with
those for virements. Officers
reiterated that such payments would be in the Statement of Account
and therefore be in the public domain which ensured
transparency.
- Members queried to what degree the
revised FPR had changed since the last update in 2015. The Director
of Finance advised that the new version was intrinsically similar
to the previous iteration. Changes had reflected the structural
changes following Publica transitions
and changes to the scheme of delegation.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor Joy Aitman.
The Audit and Governance Committee resolved
to:
1.
Approve the Financial Procedure Rules March 2026.
|
115. |
Quarter 3 Treasury Management Performance PDF 703 KB
Purpose:
To report to the Audit and Governance
Committee the quarter three Treasury Management Indicators as
required by the CIPFA Treasury Management Code.
Recommendation:
That the Audit and Governance Committee
Resolves to:
1.
Note the contents of the report.
Additional documents:
Minutes:
Georgina Dyer, Head of Finance, presented the
item the purpose of which was to report to the Audit and Governance
Committee the quarter three Treasury Management Indicators as
required by the CIPFA Treasury Management Code.
In the presentation the Head of Finance made
the following points:
- The performance in quarter three had
been largely consistent with that in quarter two and showed a
positive outcome in interest earned and the capital value of pooled
funds.
- The outturn position may be
different in the longer term due to world events such as the
ongoing conflict in Iran and the Middle East and this was difficult
to forecast.
- Interest rates had not been cut as
anticipated.
In the discussion the following points were
raised:
- Members queried if CCLA had been
sold. Officers were not aware of this being the case however it was
noted that funds did move ownership rather than close and this did
not normally have an impact on the fund itself.
Councillor Carl Rylett, Chair of the Audit and
Governance Committee, proposed the recommendations of the report.
This proposal was seconded by Councillor Elizabeth Poskitt.
The Audit and Governance Committee Resolved
to:
1.
Note the contents of the report.
|
116. |
CFEU Update Report (RIPA and IPA annual update) PDF 177 KB
Purpose:
To provide the Audit and Governance Committee
with assurance over the counter fraud activities of the
Council. Direct updates will continue
to be provided biannually.
The report also provides the annual update in
relation to the Regulation of Investigatory Powers Act 2000 (RIPA),
the Investigatory Powers Act 2016 (IPA) and the Council’s
existing authorisation arrangements.
Recommendation:
That the Audit and Governance Committee
resolves to:
- Note the report.
Additional documents:
Minutes:
Emma Cathcart, Assistant Director Counter
Fraud and Enforcement Unit, presented the item the purpose of which
was to provide the Audit and Governance Committee with assurance
over the counter fraud activities of the Council. The report also
provided the annual update in relation to the Regulation of
Investigatory Powers Act 2000 (RIPA), the Investigatory Powers Act
2016 (IPA) and the Council’s existing authorisation
arrangements.
In the presentation the Assistant Director
Counter Fraud and Enforcement Unit made the following points:
- The Annual Report provided the Audit
and Governance Committee with an overview of Counter Fraud
activities for the year.
- The focus of previous work was
provided as background information in sections 2.3 and 2.4 of the
report.
- The key focus of activity for
2026/27 was around awareness of fraud, as explanation of fraud had
become very complex and there was a need to ensure awareness of
fraud was made more relatable. Work streams would be established
with this aim in mind for staff, managers, members and residents.
For staff the focus on awareness would be on the service areas in
which the employee operated.
- Fraud prevention was always
considered better than detection and this was why the focus was on
awareness.
- Section 2.5 of the report laid out
detail of new legislation. The key differences in legislation were
that the focus was on the Council failing to prevent fraud. This
meant there was a need to ensure that there were transparent and
robust processes in place. Procurement procedures were a particular
focus in this area.
- The website “Glass Jar”,
detailed in section 3.3 of the report, despite being developed for
Gloucestershire, had been included in the report as it was
available for all. The website provided important information and
was relevant to residents in West Oxfordshire.
- Business Grants had ceased, and the
process at the Council had closed which was welcomed. Debts still
to be collected had been moved back to Central Government.
- Section 3.8 of the report had
highlighted the activities taken place with the National Fraud
Initiative.
- CFEU had reviewed the
Council’s housing waiting lists to ensure that this was
complete and correct, which included temporary housing costs which
was a major cost to the Council.
- Section 3.13 of the report contained
detail of the enforcement work and outcomes in the period and
included Council Tax Support investigations.
- Section 4 of the report provided the
annual update on surveillance activities and an overview of
policies. The policies included those that ensured that there was a
process to be followed for overt surveillance.
- The Committee was advised that the
Whistleblowing Policy had been updated due to a change in the
Employment Rights Act. The Committee was responsible for approving
the policy and it was therefore important to notify them of such
changes.
In the discussion the following points were
raised:
- Members explored the Glass Jar
webpage in more detail. It was noted that, although specific to
Gloucestershire, their role included an obligation to prevent fraud
in general and as such ...
view the full minutes text for item 116.
|
117. |
Internal Audit Progress Report PDF 204 KB
Purpose:
To present a summary of the audit work
concluded since the last meeting of this Committee.
Recommendations:
That the Audit and Governance Committee
resolves to:
1.
Note the report.
Additional documents:
Minutes:
Lucy Cater, Head of Internal Audit. Assistant
Director, SWAP Internal Audit Services presented the item the
purpose of which was to present a summary of the audit work
concluded since the last meeting.
In the presentation the Head of Internal
Audit. Assistant Director, SWAP Internal Audit Services made the
following points:
- The report included three completed
audit reports.
- The quarter 2 audit report on
accounts payable were ongoing with continuous testing having been
undertaken but results were better than in quarter 1.
- One outstanding agreed action had
been closed on S106. This meant that there were ten remaining open
agreed actions.
In the discussion members queried which
officers were on the Senior Leadership Team. Officers confirmed
that this was the Chief Executive and the Directors of Governance,
Finance and Place.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor Joy Aitman.
The Audit and Governance Committee resolved
to:
1.
Note the report.
|
118. |
Internal Audit Plan 2026/27 PDF 209 KB
Purpose:
To present to the Audit and Governance
Committee the Internal Audit Plan, Charter and Mandate 2026/27 for
consideration and approval.
Recommendations:
That the Audit and Governance Committee
resolves to:
1.
Approve the proposed Internal Audit Plan 2026/27.
2.
Approve the Internal Audit Charter and Mandate 2026/27.
Additional documents:
Minutes:
Lucy Cater, Head of Internal Audit. Assistant
Director, SWAP Internal Audit Services, presented the item the
purpose of which was to present to the Audit and Governance
Committee the Internal Audit Plan, Charter and Mandate 2026/27 for
consideration and approval.
In the presentation the Head of Internal
Audit. Assistant Director, SWAP Internal Audit Services made the
following points:
- The Internal Audit Plan was the
programme of work designed and consulted on in January and February
2026.
- The Audit Charter and Mandate
granted the Internal Audit function the authority to provide the
Audit and Governance Committee and the Council’s Senior
Management Team with objective assurance, advice, insight and
foresight.
- The Audit Plan differed from the
previous versions, as it now linked to the Council’s
Priorities and Risk Register. This would help with future reporting
to the Audit and Governance Committee.
There were no questions raised.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor Sandra Simpson.
The Audit and Governance Committee resolved
to:
- Approve the proposed Internal Audit
Plan 2026/27.
- Approve the Internal Audit Charter
and Mandate 2026/27.
|
119. |
Annual Governance Statement Action Plan for 2025/26 Update PDF 67 KB
Purpose:
This report presents the Audit &
Governance Committee with an update for the Annual Governance
Action plan for 2025/26.
Recommendation:
That the Audit and Governance Committee
resolves to:
1.
Note the progress update for the Annual Governance Statement Action
Plan 2025/26.
Additional documents:
Minutes:
Cheryl Sloan, Assistant Director, Workforce
Strategy & Transformation, presented the item the purpose of
which was to presents the Audit & Governance Committee with an
update for the Annual Governance Action plan for 2025/26.
In the presentation the, Assistant Director,
Workforce Strategy & Transformation made the following
points:
- The report presented the end of year
progress against the Annual Governance Statement Action Plan.
- The Action Plan had come from the
Annual Governance Statement and detailed the improvements made to
the Councils governance arrangements over the year.
- The section marked in grey in the
documents showed the actions that had been completed on the plan.
The majority of actions had been completed.
- Business Continuity Plans remained
incomplete. Therefore, these would be carried over to the 2026/27
plan. Good progress had been made in this area, and the team were
working on business impact assessment tool which would feed into a
business continuity plan and tested in the coming year.
- Financial Management Procedures
actions would now be closed after the Audit and Governance
Committee had approved this item at this meeting
- The Annual Governance Statement
would be brought back to the Committee in June 2026 along with a
new Action Plan.
In the discussion the following points were
raised:
- Members queried if the Business
Continuity Plan had taken account of LGR. Officers confirmed that
the impact of LGR was not built into the Business Continuity
Plan.
- The degree to which policies
development and implementation was a rolling process at the
Council. Officers advised that a suite of HR policies had needed to
be developed following the decision to bring staff back to the
Council from Publica. The Performance
and Appointments Committee were meeting the following week to
approve several more policies and the Chief Executive would also be
approving new policies under delegated authority in the coming
weeks. It was felt important to update policies to ensure that they
were fit for purpose in view of LGR. Each policy had been given an
“owner” and review date so that they would be
continually assessed. It was hoped that by the end of the financial
year all policies that were required would be in place and up to
date. Finally, officers advised that there would always be new
policies created which often came out of identified need through
Internal Audit.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor David Melvin.
The Audit and Governance Committee resolved
to:
1.
Note the progress update for the Annual Governance Statement Action
Plan 2025/26.
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120. |
Provisional member induction and training programme PDF 82 KB
Purpose:
To update the Committee on Member Learning and
Development Activities in 2025/26 and provide feedback on the
proposed Member Induction Programme for 2026/27.
Recommendations:
That the Audit and Governance Committee
resolves to:
1.
Note the report;
2.
Provide feedback on the Member Induction Programme 2025/26 and how
the Council may better engage Members in Member learning and
development opportunities.
Additional documents:
Minutes:
Ana Prelici,
Senior Democratic Services Officer, presented the item the purpose
of which was to update the Audit and Governance Committee on member
learning and development activities in 2025/26 and provide feedback
on the proposed member induction programme for 2026/27.
In the presentation the Senior Democratic
Services Officer made the following points:
- As part of this committee’s responsibility
for promoting standards, it had a responsibility to
secure adequate training for members.
- Following the last update of
this sort in March 2025, the report presented a yearly
update on member learning and development activities that had
taken place and those that were planned for
2025/26.
- The presentation of the report was also an
opportunity for members to give
feedback.
- Overall attendance for learning and development
sessions had been reasonable.
- The highest member attendance at
a development session was twenty-eight.
- Briefing attendance had generally
been good, with forty members attending in the past
year.
- Attendance for both briefings
and development/learning sessions had
decreased after the summer. To explore this,
Democratic Services
had sought feedback from members via the member development
and training survey which is in annex A. The feedback on the
topics was generally positive, however page 179 of the
pack showed that the best date for members was quite split. The
frequency of briefings and learning sessions had also increased, so
it could be due to diary conflicts and “briefing
fatigue”.
- Members suggested topics for briefings within the
survey, and these had been included in the briefing and
development plan at annex C. Since the publication, a
cyber-security briefing had also been scheduled
for 17 September 2026.
- The full draft schedule of training and
development was at annex C of the report, and officers
would welcome any feedback on this, as well as
training and development generally.
In the discussion the following points were
raised:
- The difference between learning and
development opportunities, training and briefings was discussed.
Officers suggested that briefings tended to be around key projects,
whereas training was to provide members with knowledge required to
sit on specific committees.
- Members suggested that it would be
useful to be given further information on how to access training
and allow them to check what had been completed. Officers advised
the Democratic Services maintained a list of member training
attendance.
- It was suggested that the planning
training should not be provided straight after Annual Council as
had been done previously. Officers would take this view into
account for the next session.
- The ability to access the
ModGov software was discussed.
- Members generally praised the
training provision and encouraged officers to continue to promote
the online on-demand offering.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor Sandra Simpson.
The Audit and Governance Committee resolved
to:
- Note the report;
- Provide feedback on the Member
Induction Programme 2025/26 and how the Council may better engage
Members in Member learning and development opportunities.
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121. |
Audit and Governance Committee Annual Council Report PDF 154 KB
Purpose:
To provide a draft report of the activities of
the Audit and Governance Committee to Council for the municipal
year 2025/26.
Recommendations:
That the Audit and Governance Committee
resolves to:
1.
Approve the draft version of the report for presentation by the
Chair of the Audit and Governance Committee to Full Council on 20
May 2026.
2.
Delegate authority to the Director of Governance, in consultation
with the Chair of the Audit and Governance Committee, to make final
changes and additions to the report following the meeting of the
Audit and Governance Committee on 19 March 2026. Changes may
include incorporation of suggestions from Committee Members on
items for inclusion in the report from past meetings of the
Committee, the addition of detail of the meeting of 19 March 2026
and other minor amendments.
Additional documents:
Minutes:
Andrea McCaskie,
Director of Governance and Regulatory Services, presented the item
the purpose of which was to provide a draft report of the
activities of the Audit and Governance Committee to Council for the
municipal year 2025/26.
In the presentation the Director if Governance
and Regulatory Services made the following points:
- It was considered good practice for
a report on the work of the Audit and Governance Committee to be
produced and presented to Full Council each year.
- Such a reporting process enabled the
Audit and Governance Committee to demonstrate and promote the work
undertaken in the year in discharging its responsibilities as laid
out in the Council’s Constitution.
- This was the first year such a
report had been prepared.
- The report contained a summary of
the wide-ranging work of the Audit and Governance Committee in the
key areas of responsibility to date. These areas included: Finance;
Internal Audit; External Audit; Risk Management; Corporate
Governance and Counter Fraud.
- The report would serve to raise
awareness amongst members of the work of the committee, including
the Executive members.
- Officers intended to add detail of
the work undertaken at the final meeting of the Committee, held on
19 March 2026, to the report prior to the presentation at
Council.
- The final updated report that would
contain full details of all meetings was to be approved by the
Director of Governance and Regulatory Services, in consultation
with the Chair of the Audit and Governance Committee, prior to
publication of the Council agenda for the meeting on 20 May
2026.
In the discussion the following points were
raised:
- The report made it very clear on the
work of the Audit and Governance Committee and its presentation at
Annual Council may encourage members to sit on the committee.
Councillor Carl Rylett, Chair of the Audit and Governance
Committee, proposed the recommendations of the report. This
proposal was seconded by Councillor Sandra Simpson.
The Audit and Governance Committee resolved
to:
- Approve the draft version of the
report for presentation by the Chair of the Audit and Governance
Committee to Full Council on 20 May 2026.
- Delegate authority to the Director
of Governance, in consultation with the Chair of the Audit and
Governance Committee, to make final changes and additions to the
report following the meeting of the Audit and Governance Committee
on 19 March 2026. Changes may include incorporation of suggestions
from Committee Members on items for inclusion in the report from
past meetings of the Committee, the addition of detail of the
meeting of 19 March 2026 and other minor amendments.
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122. |
Audit and Governance Committee Work Programme
A work plan for 2026/27 will be presented at
the next meeting of the Committee.
Additional documents:
Minutes:
Democratic Services advised that a committee
work plan for 2026/27 would be presented at the next meeting.
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