Agenda and draft minutes

RESOLVED: Councillor Kunes was appointed Vice – Chair for the meeting.

To receive any apologies of absence.

Apologies were received from Councillor Ryves, Moore and Bearshaw.

In Councillor Ryves absence, as Vice – Chair, Councillor de Winton was the Chair for the meeting.

To approve the minutes from the Audit Committee held on 17^th February 2026.

RESOLVED: The minutes from the meeting held on the 17^th February 2026 were agreed as a correct record and signed by the Chair.

Please indicate if there are any interests which should be declared.  A declaration of an interest should indicate the nature of the interest (if not already declared on the Register of Interests) and the agenda item to which it relates.  If a disclosable pecuniary interest is declared, the Member should withdraw from the room whilst the matter is discussed.

These declarations apply to all Members present, whether the Member is part of the meeting, attending to speak as a local Member on any item or simply observing the meeting from the public seating area.

Councillor Long declared he was a Member of the Regional Flood and Coastal Committee in relation to the Hunstanton Sea Defences included in the Corporate Risk Register.

To consider any business which, by reason of special circumstances, the Chairman proposed to accept as urgent under Section 100(b)(4)(b) of the Local Government Act 1972.

There was no urgent business.

Members wishing to speak pursuant to Standing Order 34 should inform the Chairman of their intention to do so and on what items they wish to be heard before the meeting commences.  Any Member attending the meeting under Standing Order 34 will only be permitted to speak on those items which have been previously notified to the Chairman

There was none.

There was none.

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The Senior Corporate Governance Officer presented the report and outlined updates to the register, noting a reduction in the risk score for facilitating and enabling growth (R3) due to engagement with major projects, the devolution risk (R15) being placed on hold following a government decision, and an increased risk score for Hunstanton sea defences (R18) due to emergency works required for a sinkhole.  She reported that risk awareness training for all staff and members was in its final development stage and will launch in April, covering cyber risk, data protection, fraud prevention, whistleblowing, and core risk concepts, and was to be incorporated into the induction programme.

The Chair thanked the Senior Corporate Governance Officer for the report and invited questions and comments from the Committee.

Councillor Jones referred to the risks, Data Management (R6)  and Cybersecurity (R19) being split and questioned if the KPI’s were still to be defined. The Senior Corporate Governance Officer  explained that the risk previously labelled R6, covering data management and security, was to be split into two distinct risks, data management and cyber security, so that each can be addressed with tailored actions and controls, with further evaluation scheduled for the next Executive Leadership Team review.

Councillor Long sought clarification about the increased risk score for Hunstanton Sea Defences. The Senior Corporate Governance Officer clarified the increase in the risk was due to awaiting further clarification of funding and added controls were being put in place.

Councillor Long referred to his declaration of interest and highlighted the Regional Flood and Coastal Committee contributed to the decision of funding.

In response to a question from Councillor Devulapalli, the Deputy Chief Executive and Section 151 Officer clarified that the escalation was due to both the emergence of a sinkhole and the uncertainty around securing funding for long-term repairs, with ongoing emergency works.

Councillor Jones questioned surveys were being conducted to identify if it was likely more sinkholes would appear. The Senior Corporate Governance Officer explained the wider project was being continued including further surveys planned and ongoing monitoring. She added work with external contractors to compile evidence to support the funding.

The Vice – Chair, Councillor Kunes referred to the recent funding for households for heating and oil which local authorities were to administer and questioned if this was to show on the risk register next time.  The Deputy Chief Executive and Section 151 Officer explained this was to fall under a financial risk and provided assurance the Council had previously administered grants for Covid therefore this would not be considered a major risk due to previous experience.

The Chair, Councillor de Winton referred to the risk, facilitating and enabling growth (R3) which was a long term risk and questioned the progression of providing employment.

Councillor Morley discussed the persistent risk related to the council's ability to facilitate growth. He highlighted the authorised capital expenditure for the enterprise zone, a developing housing strategy, and infrastructure projects.  ...  view the full minutes text for item A64

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The Head of Internal Audit presented the report, highlighting substantial assurance for council tax and empty homes, limited assurance for disaster recovery, and outstanding recommendations.

The Chair thanked the Head of Internal Audit and invited questions and comments from the Committee.

In response to Councillor Devulapalli, the Head of Internal Audit, clarified that the housing needs assessment audit focuses on the process and how local plan, regional needs, and delivery strategy interact, rather than on specific schemes such as park homes or beach huts.

Councillor Long queried the limited assurance for disaster recovery. The Head of Internal Audit explained that the rating reflects both the need for documented procedures and the requirement for periodic testing, with scenario testing already taking place across Norfolk.

The Chair, Councillor de Winton raised concerns about increased applications for beach car passes and complaints regarding double council tax, suggesting possible changes in residency declarations and highlighting resident feedback about council tax fairness.

The Chair, Councillor de Winton highlighted longstanding audit recommendations, particularly for car park and civil enforcement, requesting more detailed updates on reasons for delays. The Deputy Chief Executive and Section 151 Officer committed to providing further information and following up on the status of these items.

RESOLVED: The Audit Committee received the Progress Report on internal audit activity.

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The Head of Internal Audit introduced the Internal Audit Plan for 2026-2027, describing the development process and updates to the audit charter and mandate. She explained that the audit plan was developed through meetings with executive teams, analysis of previous recommendations, executive plans, and corporate risks, resulting in a proposed schedule of audits for the coming year. The audit charter and mandate were updated to reflect the latest local government application note, inclusion of the Nolan principles, expanded qualifications for EQA assessors, and enhanced communication and engagement requirements with key stakeholders.

The Chair thanked the Head of Internal Audit for the report. In response to the Chair, the Head of Internal Audit confirmed the Audit Team had sufficient authority and cooperation to carry out the plan.

RESOLVED: Members reviewed and approved the Internal Audit Plan 2026/27 and Internal Audit Charter and Mandate.

To note the Committee’s Work Programme for 2025/2026.

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Councillor Long proposed that completed Audit work streams be automatically added to the work programme to facilitate ongoing monitoring. The Assistant Director for Finance and Deputy Section 151 Office agreed to integrate audit progress reports and treasury management updates into the forward plan for the next municipal year.

RESOLVED: The Audit Committee noted the Work Programme and the Forward Decisions List.

To note that the date of the next meeting of the Audit Committee will take place on the 15^th June 2026 at 4:30pm.

The next meeting of the Audit Committee was scheduled to take place on the 15^th June 2026 at 4:30pm in the Council Chamber, Town Hall, Saturday Market Place, King’s Lynn.