Agenda and minutes

Apologies for absence were received from Councillor J. Patel, Marsha Henry (Director of Law), Biancia Robinson (Principal Lawyer, Constitution Governance and Finance, Brent Council), Rhodri Rowlands (Director of Strategic Commissioning, Capacity Building and Engagement, Brent Council) and Councillor Rubin (Cabinet Member for Climate Action and Community Power).

Members are invited to declare at this stage of the meeting, the nature and existence of any relevant disclosable pecuniary or personal interests in the items on this agenda and to specify the item(s) to which they relate.

David Ewart (Independent Chair) declared a personal interest as a member of CIPFA.

Councillor Long declared a personal interest in relation to Item 8 – Performance and Management of i4B Holdings Ltd and First Wave Housing Ltd, given that she was currently in the process of selling her property to i4B and confirmed that she would withdraw from any vote on that item.

No other declarations of interest were made by members during the meeting.

3.1   To approve the minutes of the previous meeting held on Tuesday 3 February 2026 as a correct record.

3.2   To note the updated Action Log from previous meetings of the Audit & Standards Advisory Committee.

It was RESOLVED that the minutes of the previous meeting of the Committee held on Tuesday 3 February 2026 be approved as a correct record.

Members noted the update provided in relation to the Action Log of issues identified at previous meetings, which it was noted would remain subject to ongoing review by the Chair and Vice-Chair.

To consider any matters arising from the minutes of the previous meeting.

None raised.

To hear any deputations received from members of the public in accordance with Standing Order 67.

There were no deputations considered at the meeting.

The Chair advised that he would be taking agenda item 12, External Audit Update Report, first, in order to bring in the external auditors, Grant Thornton to present the item and answer questions. The remainder of the agenda would then follow in the original order.

To receive a report from Grant Thornton (as the Council’s External Auditor) providing an update on external audit activity and relevant sector updates.

Sheena Phillips (Senior Audit Manager, Grant Thornton) was welcomed to present the update on progress with the external audit of the 2025-26 accounts. In presenting the report, Sheena Phillips highlighted the following key points:

·            On behalf of Grant Thronton, she passed thanks on to the relevant teams involved in working to get the 2024-25 audit published. The 2024–25 financial statements audit had been completed on 25 February 2026, following the presentation of the Audit Findings Report at the 3 February 2026 meeting of the Committee. On issuing the 2024–25 audit opinion, Grant Thornton had also finalised the Audit Findings Report and the Auditor’s Annual Report, with the final documents included in the papers for the current meeting.

·            In relation to Value for Money, work had commenced on the 2025–26 report. Grant Thornton had reported two significant weaknesses in the 2024–25 Auditor’s Annual Report: one relating to financial sustainability, specifically medium-term financial planning and the development of a pipeline of recurrent savings and income-generation schemes; and one under improving economy, efficiency and effectiveness, following the Council’s self-referral to the Regulator of Social Housing and the finding of non-compliance with the Safety and Quality Standard. It was confirmed that these prior-year weaknesses would be revisited as part of the 2025–26 Value for Money work to assess progress and determine whether further action was required.

·            Planning and risk assessment procedures for the 2025–26 audit had commenced on 9 March 2026. Details of the planned audit timetable had been provided to members by way of the letter from Grant Thornton to the Section 151 Officer, included as an appendix to the report, advising all clients of the need, by law, for the 2025-26 audit to be signed off by 31 January 2027. Grant Thornton was working with the Council to put in place procedures enabling the audit to be signed by the end of November 2026.

·            Grant Thornton had agreed with the Finance Team that Brent’s accounts would be received mid-June and encouraged officers to work to that date to ensure that the auditors had enough time to complete the audit in good time.

Having thanked Sheena Phillips for introducing the report, the Chair then moved on to invite questions and comments from the Committee, with the following issues raised:

·            Members raised questions regarding the quality of work provided by the Council’s valuer and whether this had improved since concerns had been raised at previous meetings. It was confirmed that work for the 2025–26 audit had not yet commenced; however, Sheena Phillips assured members that conversations had taken place with both the Finance Team and the valuer, which had provided assurance to Grant Thornton that the issues experienced during the 2024–25 audit should not recur and she hoped to see an improvement going forward.

·            Moving to the matter of the CIPFA Code changes to the accounting for non-investment assets for 2025–26, members enquired whether these changes would have an effect on the auditing of the accounts for that year. In response, members were informed  ...  view the full minutes text for item 7.

This report provides an update and assurance on the governance and oversight arrangements the Council has in place as Shareholder of i4B Holdings Ltd (i4B) and Guarantor of First Wave Housing (FWH). It outlines the mechanisms through which the Council monitors performance, risk and compliance, and highlights key governance developments from the most recent Shareholder/ Guarantor meetings held in February 2026.

Minesh Patel (Corporate Director, Finance and Resources, Brent Council) was invited to introduce the report, advising the Committee of the governance and oversight arrangements in place for i4B Holdings Ltd and First Wave Housing Ltd (FWH). In presenting the update, he highlighted the following key points:

·            The governance framework in place was noted, with both companies overseen through formal Shareholder and Guarantor meetings held biannually with the Chief Executive, Corporate Director of Finance and Resources, and the Deputy Leader of the Council. Both companies produced annual accounts and business plans, which were reviewed and approved by the Council.

·            Minesh Patel had met the Board as Shareholder of i4B and Guarantor of FWH at a meeting held on 6 February 2026, which had set out the performance of both companies during 2025-26 and outlined their current business plan and priorities for 2026–27. During the discussion, the Board highlighted that voids remained an ongoing concern, with an improvement plan in place to address that. Rent collection performance was also noted to be below expectations, with a revised improvement plan from the Housing Management Service now in place. The Shareholder and Guarantor had encouraged the Board to consider whether the current tenancy management model remained appropriate and to explore alternative approaches where necessary. Consideration was also being given to expanding support from the Council for i4B and First Wave Housing in relation to exploring new opportunities and providing Supported Exempt Accommodation (SEA).

·            Financial performance was reported to be showing early signs of improvement, with a reduction in disrepair cases, a significant reduction in budget variances compared with the previous year, and improved clarity of reporting.

·            The longer-term strategic direction of the companies was outlined, including proposals for exploring new ways of increasing stock, such as small-scale development schemes, partnerships with local builders, opportunities in the Home Counties, and the conversion of commercial units. A capacity gap within the companies had been noted, with the Shareholder and Guarantor identifying that additional senior operational or development resource may be required to translate strategic concepts into deliverable work programmes.

·            The companies’ acquisition programmes were discussed, with i4B having completed on six properties during 2025–26, with a further 13 properties progressing through various stages of conveyancing. Market conditions remained challenging due to price pressures and limited suitable stock.

·            Officers spoke to the recent Government announcement of loan availability at 0.1% interest under the Social and Affordable Homes Programme (SAHP) 2026–2036, administered by the GLA, with First Wave Housing working closely with Council colleagues to prepare a bid to support the delivery of additional new homes in the borough.

Having thanked Minesh Patel for introducing the report, the Chair then moved on to invite questions and comments from the Committee. Andrew Hudson (Chair of i4B and First Wave Housing) also attended to assist in responding to queries, with the following comments and issues discussed:

·            Assurance was sought that the data correction work to Brent’s housing stock data that was being progressed through the Housing Management Service Improvement Plan  ...  view the full minutes text for item 8.

This report provide an update on progress with development of the Procurement Strategy and review.

The Chair introduced the report, commending the quality and detail it provided in relation to the procurement issues faced by the Council. Minesh Patel (Corporate Director, Finance and Resources, Brent Council) further introduced the item on behalf of Procurement colleagues who had sent apologies to the meeting, explaining that some questions may need to be responded to outside of the meeting as a result of their absence. In presenting the Procurement Strategy progress, he highlighted the establishment of the Commissioning, Procurement and Contract Management Assurance Board (CPCMAB) and a Project Management Procurement Board as significant governance developments, which had enabled both members and officers to engage substantively on procurement-related matters, including the Council’s more complex contracts such as its Private Finance Initiatives (PFIs).

In considering the report, the Committee noted the following key areas of progress within the Procurement Improvement Programme:

·            A new interim Head of Procurement had been in post since July 2025, with six new permanent appointments made to previously hard-to-fill vacant roles, addressing the long-standing reliance on agency and interim staff.

·            The Procurement Strategy 2026–2030 had been developed and approved by Cabinet on 9 March 2026, with the strategy due to go live in April 2026. The strategy was based on three key cornerstones: Community Wealth Building; Effective Contract Management and; Leadership, Commercial Capability and Innovation.

·            Good progress had been made on contract management, with over 70 Council contracts reviewed and segmented into tiers to determine the most effective level of contract management. A new Contract Management Framework and Community of Practice had also been established.

·            Savings of 111% year-to-date had been realised, with forecast savings of £214,000 in the current year and £330,000 projected for 2026–27, through the Oxygen Finance Fast Track Payment Initiative.

Having thanked Minesh Patel for the outline provided, the Chair then invited the Committee to raise any questions, with the following issues discussed:

·            Members raised queries regarding a savings figure referenced at paragraph 7.5.2 of the report. Minesh Patel confirmed the saving to be £240,000, representing a 111% increase from the previous year.

·            Members then wished to discuss sole sourcing, and the steps Brent took to avoid procuring by this method, including whether Key Performance Indicators could be used to determine the degree to which the Council was sole sourcing and whether a maximum threshold could be established. In response, Edwin Mensah (Acting Head of Commissioning Contracting and Market Management, Brent Council) advised that this question would need to be taken away for further consideration.

·            Moving to the subject of project management, members wished to understand how Brent handled this aspect of procurement. Questions were raised regarding how strong project management was monitored, whether end-of-project reviews were conducted, whether lessons learned were captured, and whether sufficient resources were available. Minesh Patel responded that the answer depended on the project in question, with capital projects operating under different management arrangements to smaller-scale projects, and with recognised inconsistencies across the organisation. A corporate Project Management Office had been established some years previously to support  ...  view the full minutes text for item 9.

This report details the Council’s use and conduct of surveillance techniques in accordance with the Regulation of Investigatory Powers Act (RIPA) 2000 in compliance with the annual review obligations set out in Brent Council’s RIPA policy and procedures.

Due to the absence of senior legal officers, the Chair proposed, with the agreement of all members of the Committee, that the report be noted and that any questions be directed to Minesh Patel (Corporate Director, Finance and Resources). Accordingly, the Committee noted:

·            For the current financial year 2025–26, there had been zero RIPA Directed Surveillance or Covert Human Intelligence Sources (CHIS) authorisations, continuing the trend of declining use of covert powers across local authorities.

·            Eleven requests had been made for communications data pursuant to the Investigatory Powers Act 2016 during the year, all of which related to the same investigation concerning the alleged misuse of a domestic property as a commercial hotel.

With no questions raised, the Committee RESOLVED to note the contents of the report, together with the changes to the RIPA policies to reflect the Council’s recent organisational changes.

This report provides a summary of the Member Learning and Development Programme since the last report to the Committee in March 2025 along with details on Members Expenses and a review of the financial and procedural rules governing the Mayor’s Charity Appeal.

Amira Nassr (Deputy Director, Democratic and Corporate Governance, Brent Council) introduced the report, advising the Committee that work was underway to develop expanded induction modules and mandatory training programmes for members ahead of the forthcoming elections in May 2026. In presenting the report, the Committee noted the range of Member Learning and Development sessions delivered during 2025–26, the feedback received from members in relation to those sessions, the expenses and childcare claimed by members during the year, and the financial and procedural rules governing the Mayor’s Charity Appeal, which had not been subject to any changes during 2025–26.

Having thanked Amira Nassr for introducing the report, the Chair then moved on to invite questions and comments from the Committee, with the following issues discussed:

·            Members enquired how increased engagement with training sessions could be achieved. In response, Amira Nassr confirmed that the timing of sessions played an important role in engagement, with lunchtime sessions notably avoided. Online delivery approaches had seen increased participation, though issues relating to lack of camera use and active engagement had been noted. The upcoming May elections were seen as an opportunity to trial new approaches to improve engagement. Councillor Choudry fed back that some members had found some training sessions too presentation-heavy and technical, and suggested that summary sheets might help. Amira Nassr took those comments on board regarding the interactivity of member learning and development sessions and would incorporate that into the planning process of the member induction process following the May 2026 elections.

·            Independent members enquired about the extent of training available for Independent Co-opted Members. In response, Amira Nassr confirmed that general training was available alongside individual training upon request and feedback. Requests were made for standards-specific and equality training, with officers confirming that existing Equity, Diversity and Inclusion (EDI) training provided for all councillors could be extended to include independent members.

·            Members wished to know whether skill gaps were specifically targeted within the various committees. In response, Amira Nassr stated that, whilst committee members were appointed by party groups, some consideration was given to members’ skill sets and background knowledge. It was confirmed that provision for skills gaps would need to be considered, with new member training programmes available to address ad hoc training needs. Rhys Jarvis noted the importance of conducting a skills audit following party appointments to committees, which officers agreed to consider.

·            The benefits of a forward plan for training sessions were discussed, with members noting that this would prevent future training from feeling disconnected and would help to highlight additional development opportunities. In response, officers confirmed that a forward plan for training was available and would be shared with members, along with the complete member induction programme.

·            On the subject of personal development plans and the management of over-subscriptions to sessions, Amira Nassr confirmed that training providers had good relationships with the Member Learning and Development team and could likely increase capacity to match demand, with the possible addition of simultaneous sessions to stagger stage-one training in  ...  view the full minutes text for item 11.

This presents the Monitoring Officer’s Annual Report to the Audit and Standards Advisory Committee (ASAC) for 2025. The report provides an update on Member conduct issues and the work of the Audit and Standards Advisory Committee, the Audit and Standards Committee (ASC) and the Monitoring Officer during 2025 together with the quarterly report on gifts and hospitality registered by Members.

The Chair introduced the report, advising the Committee that it had been prepared by the Director of Law (Monitoring Officer), who was unable to be present at the meeting. In light of this, members agreed that the report be taken as read. The report advised members that, during 2025, the Monitoring Officer had received ten complaints alleging breaches of the Members’ Code of Conduct, with three not progressing beyond the Initial Assessment Stage, six not progressing beyond the Assessment Criteria Stage, and one not progressing beyond the Review Stage. All mandatory training for members had been completed during 2025. The report also recommended an amendment to the Members’ Code of Conduct Complaints Procedure to extend the normal deadline for carrying out an initial assessment from 10 to 15 working days, to better reflect the time-consuming nature of the complaints process in practice.

Having noted the report, the Chair invited questions and comments from members of the Committee, with the following issues discussed:

·            A comment was raised regarding recommendation 2.2 of the report, which covered the proposed extension of the timeframe for completing an initial assessment. It was noted that such cases could be complex and time-consuming, with an increasing number of complaints using AI to create superficially credible allegations. Stephen Ross (Independent Co-opted Member) indicated that 15 working days was a reasonable timeframe, whilst noting that some authorities had extended this further to 30 working days, which might be appropriate in particularly complex cases.

With no further questions or comments raised, the Committee RESOLVED to:

(1)      Note the contents of the Annual Standards and Governance Report for 2025.

(2)      Recommend to the Audit and Standards Committee that the normal deadline for carrying out an initial assessment under the Members’ Code of Conduct Complaints Procedure be extended to 15 working days.

The following was identified as a specific action:

(1)      An inaccuracy in the Member Code of Conduct report to be corrected, with the word ‘not’ confirmed as having been omitted from the comments recorded on complaint 8, dated 17 December 2025, on page 96 of the agenda pack.

This report presents the proposed Internal Audit Plan for 2026-27. The report also includes an assessment of the progress made at the end of Year 2 towards achieving the objectives outlined in the Internal Audit Strategy 2024-27, which was approved by Audit and Standards Advisory Committee in March 2024.

Darren Armstrong (Deputy Director, Organisational Assurance and Resilience and Head of Internal Audit, Brent Council) was invited to introduce the report, covering the developments made to the Council’s Internal Audit function since adopting its revised hybrid and flexible approach, which was now entering its third year of operation. The plan for 2026–27 was contained within Appendix 1 to the report, with priority ratings applied to all planned risk-based audits.

In presenting the report, members were advised:

·            Section A covered core assurance work for 2026–27, providing coverage of key and core financial systems and controls.

·            Section B set out the Audit Team’s agile risk-based plan, designed to be flexible and responsive to emerging risks outside the scope of the core assurance plan, with an overview of the Council’s intended audits for 2026–27. Priority ratings had been included to inform the Committee of the relative urgency of the risks identified.

·            Section C covered consultancy and advisory work, comprising primarily reactive activity following requests from senior leadership, with four consultancy and advisory reviews planned for the coming year.

·            Section D covered ongoing work, including active audits and the tracking of progress through to completion.

·            Section E reflected the Council’s strategic risks within the plan, demonstrating the coverage of the Internal Audit function against each key strategic risk.

·            Section F was included for the Committee’s information, setting out the assurance ratings intended to be applied to completed audits in 2026–27.

·            Appendix 2 reported on the achievements made by the Council in meeting its strategic objectives. With work entering the final year of the current three-year plan, efforts were already underway to determine the goals and objectives for the subsequent three-year plan, with an overarching organisational resilience theme identified for 2026–27 work, recognising the heightened level of strategic uncertainty under which the Council was operating. Certain audit scopes would be extended, and an integrated assurance pilot involving experts from across the Council – including Health and Safety, Emergency Planning and Counter Fraud – would be introduced to provide additional assurance.

Having thanked Darren Armstrong for presenting the report, the Chair then invited questions and comments from the Committee, with the following issues discussed:

·            Members enquired about AI governance, which was listed for follow-up audit in Q2 2026, and requested confirmation on the status of the Council-wide AI Strategy and Data Ethics Board, as well as how the Council was protecting itself from cyber risks associated with the rapid deployment of new automations. In response, Darren Armstrong confirmed that AI governance audit conclusions had been reflected in the September audit report and in recent action plans, setting out the Council’s commitments to addressing these matters. Board-level assurance on AI and follow-up work on AI governance were planned accordingly. On the question of cyber risk, this was subject to annual assurance as a standing commitment within the core assurance programme, with a number of controls and mitigating actions already in place.

·            Members asked whether audit reports were built back into the work undertaken to close entries on  ...  view the full minutes text for item 13.

To receive, for information and reference, the final Audit Findings Report for 2024-25.

The final Audit Findings (ISA 260) Report for 2024–25 was received by the Committee for information and reference, having been finalised following the completion of the external audit on 25 February 2026.

With no further issues raised, the Chair thanked Sheena Phillips and the Grant Thornton team for their hard work and efforts in delivering the Council’s external audit. The Committee RESOLVED to note the final Audit Findings (ISA 260) Report for the London Borough of Brent 2024–25.

14.1    To consider the Committee’s provisional work programme for the 2026 -27 Municipal Year and dates identified (as set out below) for future meetings:

·            Monday 15 June 2026 (including Member Learning & Development session)

·            Monday 27 July 2026

·            Wednesday 23 September 2026

·            Monday 30 November 2026

·            Tuesday 2 February 2027

·            Wednesday 24 March 2027

Please note all of the above meetings are scheduled to commence at 6pm and will be held in person at Brent Civic Centre.

The Committee noted the provisional work programme for the 2026–27 Municipal Year and the provisional dates identified for future meetings.

Members noted that all meetings were scheduled to commence at 6.00 pm and would be held in person at Brent Civic Centre. It was agreed that the work programme would be considered further at the next meeting.

The Committee RESOLVED to note the draft Work Programme for the 2026–27 Municipal Year and the dates of future meetings.

To receive a verbal update from the Chair regarding the approach in seeking member’s views on the effectiveness of the Committee during the current 2025-26 municipal year for inclusion in the Chairs’ Annual Report.

The Chair provided a verbal update on the approach being taken to seek members’ views on the effectiveness of the Committee during the 2025–26 municipal year, for inclusion in the Chair’s Annual Report. The Chair noted that the demands placed on the Committee were rising rapidly and invited members to submit their feedback and ideas for how the Committee could best respond to those demands to Darren Armstrong (Deputy Director, Organisational Assurance and Resilience, Brent Council).

The Chair took the opportunity to formally express his thanks to the Governance and Finance teams, the External Audit team from Grant Thornton, and all members of the Committee for their contributions and commitment during the 2025–26 municipal year. Special mention was made to Harry Ellis and James Kinsella for their support in administering the meetings throughout the year.

The Chair also formally thanked Councillor Chan, who was stepping down from the Committee, for his valued contribution as Vice-Chair and for the scrutiny and commitment he had brought to the role throughout his tenure. Councillor Chan, in turn, thanked the officers and members who had supported his work on the Committee, with particular thanks expressed to Harry Ellis and James Kinsella for their administrative support and to all current and former members. He also extended his gratitude to the Independent Members and to David Ewart for his guidance and expertise in chairing the Committee.

Notice of items to be raised under this heading must be given in writing to the Deputy Director Democratic & Corporate Governance or their representative before the meeting in accordance with Standing Order 60.

No items of urgent business were identified with the Chair expressing his appreciation to members for their valuable input and contributions during what was felt to have been a constructive session.