Agenda

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.

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

4.1      To approve the minutes of the previous meeting held on Tuesday 24 March 2026 as a correct record.

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

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

Following on from its referral at the previous meeting in March 2026, this report 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 reports for Q3 & Q4 2025-26 on gifts and hospitality registered by Members and the status of Member training following the May 2026 elections.

Members are asked to note that the report also includes details on a proposed amendment to the Members’ Code of Conduct Complaints Procedure, which (subject to approval) will require referral to the Audit & Standards Committee for formal approval and adoption. The amendment relates to the proposed extension of the normal deadline for carrying out an initial assessment under the Members’ Code of Conduct Complaints Procedure to 15 working days.

This report summarises the activity of Internal Audit for the financial year 2025-26, including an update on work completed since the previous updated provided in December 2025 including a summary on delivery of the Internal Audit Plan, key findings arising from audit work, and the extent to which agreed management actions have been implemented.

The report also provides the annual audit opinion, provided by the Deputy Director Organisational Assurance and Resilience (Head of Internal Audit), on the adequacy and effectiveness of the Council’s framework for governance, risk management and control, which is used to support the Council’s Annual Governance Statement.

The report sets out a summary of the counter fraud activity undertaken in 2025-26, including both proactive and reactive work across a range of fraud risks and also fulfils the requirements of the Local Government Transparency Code 2015, which requires local authorities to publish details of their counter-fraud activity.

To receive the annual report from Chair of the Audit and Standards Advisory Committee.  The report covers the work of both the Audit & Standards Advisory Committee as well as the Audit & Standards Committee for the municipal year 2025-26.

Members are asked to note that the report has been prepared independently by the Chair of the Audit & Standards Advisory Committee.

This report sets out the draft Annual Governance Statement (AGS) for 2025-26 as required by the Accounts and Audit Regulations 2015 (as amended) which details the outcome of the annual review of the effectiveness of the Council’s governance framework, including its system of internal control.

Members are asked to note that the the format and structure of the AGS has been refreshed for this year and is aligned with the CIPFA/SOLACE Delivering Good Governance in  Local Government Framework Addendum (2025) and is being presented to the Audit & Standards Advisory Committee for consideration, in advance of referral on to the Audit and Standards Committee for formal approval.

To receive and consider the Indicative External Audit Plans (including the Pension Fund) for the year ending 31 March 2025.

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

·            Monday 16 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.

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.