URL: https://brentwood.moderngov.co.uk/ieDecisionDetails.aspx?ID=1378

Decision Maker: Audit, Governance & Standards Committee

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Purpose: The reports from the council’s Internal Auditors, BDO. Appendix 1 is intended to inform the Audit and Governance Committee of progress made against the 2025/26 and 2026/27 internal audit plans.

Content: The appendices are reports from the council’s Internal Auditors, BDO. Appendix A is intended to inform the Audit and Governance Committee of progress made against the 2025/26 and 2026/27 internal audit plans. Appendix B covers the organisation's progress in delivering agreed actions arising from previous audits. Appendix C provides BDO's Annual Internal Audit Opinion for Brentwood Borough Council for 2025/26, summarising the internal audit work completed, key findings, assurance ratings, and recommendations. Appendices D, E, F, G, H, I and J were reports in respect of recently completed audits.   Mr Winter and Mr Billingham, Internal Auditors, BDO, were present at the meeting and presented the reports.   Cllr Wagland requested sight of the Cyber Security Insurance Policy.  Mr Dickinson will provide this outside of the meeting if appropriate.   In response to Member queries regarding LGR and mitigation measures across wider areas, Mr Winter advised that auditors are instilling pragmatic recommendations across the authorities BDO covers. These measures will resolve immediate issues and introduce best practices to ensure Brentwood is optimally positioned ahead of the LGR transition.   The Chair gave an update on the communications recommendation.  A budget was set aside last year to fill two posts to address this recommendation.  The recruitment process is imminent.  Following revisions to the Communication Strategy, the recommendation should be closed later in the year.   Regarding Declarations of Interest, officers advised that an audit is completed on all staff, and Senior Leadership declarations are published.  Mr McLoughlin raised concerns about the lack of understanding, possible ambiguity, and importance of these declarations, and suggested that the process should be reviewed.  Mr West will feed this back to the auditor.   Cllr Fulcher thanked the Internal Audit team for their hard work and progress and noted that interdepartmental communication was clearly evident.   Following a full debate, Cllr Rigby MOVED, and Cllr Sankey SECONDED the recommendation in the report.   A vote was taken by a show of hands and Members RESOLVED UNANIMOUSLY:   R1.     That the Committee notes the contents of the report.

Date of Decision: July 28, 2026