Agenda

To approve the minutes of the meetings held on 11 March and 12 May 2026 and to receive information arising from them.

Members of the public who wish to speak on an item on the agenda at this meeting, or present a petition, can attend the meeting in person or ‘virtually’ through an online connection.

Requests to present a petition must be submitted no later than 9am ten working days before the meeting.

Requests to speak must be submitted no later than 9am three working days before the meeting.

Requests should be submitted to committeesdemocraticservices@oxfordshire.gov.uk

If you are speaking ‘virtually’, you may submit a written statement of your presentation to ensure that if the technology fails, then your views can still be taken into account. A written copy of your statement can be provided no later than 9am on the day of the meeting. Written submissions should be no longer than 1 A4 sheet.

This is the annual report of the Head of Internal Audit, summarising the outcome of the Internal Audit work in 2025/26, and providing an opinion on the Council's System of Internal Control. The opinion is one of the sources of assurance for  the Annual Governance Statement. 

The basis for the opinion is set out in paragraphs 22 – 35, followed by the overall opinion for 2025/26 which is that there is satisfactory assurance regarding Oxfordshire County Council's overall control environment and the 

arrangements for governance, risk management and control.

The Audit and Governance Committee is RECOMMENDED to consider and endorse this annual report.  

This report presents the Internal Audit Strategy and Internal Audit Plan for 2026/27.  A separate plan for Counter-Fraud activity will be presented to this Committee in July 2026.

Appendix 2 sets out the annual Internal Audit plan for 2026/27. 

The move to a new unitary authority, or authorities requires Internal Audit to provide continued assurance while supporting transformation and ensuring the alignment of governance, risk management, and control frameworks. To do this effectively, the Internal Audit Plan must remain agile and responsive to emerging risks and changing priorities. It will therefore be subject to regular review and adjustment throughout 2026/27 and 2027/28, leading up to vesting day in April 2028.

The Audit and Governance Committee is RECOMMENDED to comment on and note the Internal Audit Strategy and Internal Audit Plan for 2026/27.

This report presents both the Internal Audit Charter and the Quality Assurance and Improvement Programme for 2026/27. These are subject to annual review.

The committee is RECOMMENDED to:

a)    Approve the Internal Audit Charter for 2026/27

b)    Note the Quality Assurance and Improvement Programme.

The Audit and Governance Committee is RECOMMENDED to comment on and note the Audit Planning Report 2025/26.

The Audit and Governance Committee is RECOMMENDED to comment on and note the Pension Fund Audit Planning Report 2025/26.

The Audit and Governance Committee has the responsibility of approving the Council’s Annual Governance Statement (AGS) each year. 

Local authorities are required to prepare an AGS to be transparent about their compliance with good governance principles.  This includes reporting on how they have monitored and evaluated the effectiveness of their governance arrangements in the previous year and setting out any planned changes in the coming period.

The Audit and Governance Committee is RECOMMENDED to approve the Annual Governance Statement 2025/26, subject to the Monitoring Officer making any necessary amendments in the light of comments made by the Committee, after consultation with the Leader of the Council, the Chief Executive, and the Section 151 Officer.

Following the re-establishment of the Constitution Working Group (CWG), four meetings have been undertaken with the CWG to discuss proposed changes and improvements to the Constitution. Meetings of the CWG were held on 2
February, 6 March, 16 and 28 April 2026, respectively.

This report sets out the findings and conclusions of those discussions and requests Audit and Governance Committee to recommend to Council the formal adoption of the changes to the Council’s Constitution, as set out in Appendices 1 and 2.

The Audit and Governance Committee is RECOMMENDED to:

a)    Endorse the proposed amendments to the Council’s Constitution as recommended by the Constitution Working Group;

b)    Recommend Council to formally approve the proposed changes to the Council’s Constitution and to request the Director of Law and Governance and Monitoring Officer to ensure the necessary changes are made; and

c)    Note that following changes to the Senior Management Structure further amendments are being made to the Officer Scheme of Delegation to reflect the new structure. These amendments will be completed prior to the Council meeting scheduled for 30 June 2026.

The Audit and Governance Committee is RECOMMENDED to comment on and note the Audit and Governance Work Programme for 2026//27.

The Audit and Governance Committee is RECOMMENDED to note the report.