Basingstoke & Dean Borough Council
Councillors:
54
Wards:
18
Committees:
23
Meetings (2026):
68
Meetings (2025):
75
Meeting
Audit and Accounts Committee - Basingstoke & Dean
Meeting Times
Scheduled Time
Start:
Monday, 30th March 2026
6:30 PM
Monday, 30th March 2026
6:30 PM
End:
Monday, 30th March 2026
9:30 PM
Monday, 30th March 2026
9:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
30 Mar 2026
30 Mar 2026
Location:
Committee Rooms 1 & 2 - Deanes
Committee Rooms 1 & 2 - Deanes
Webcast:
Available
Available
Meeting Attendees
Committee Member
Vice-Chair of the Audit and Accounts Committee
Committee Member
Richard Harbord (Co Opted Member of the Audit and Accounts Committee)
Present, as expected
Reserve
Chair of the Human Resources Committee
Reserve
Vice-Chair of the Resident Services Committee
Committee Member
Chair of the Investigating and Disciplinary and Standards Appeals Committee and Vice Chair of the Environment and Infrastructure Committee
Committee Member
Chair of the Resources Committee
Vice-Chair
Leader of the Conservative Group
Chair
Chair of the Audit and Accounts Committee
Councillor Paul Basham
Present, as expected
Committee Member
Councillor Samir Kotecha
Present, as expected
Agenda
1
Apologies for absence and substitutions
Minutes
Apologies were received from Councillor S Tom and Councillor K Chatburn.
2
Declarations of interest
Minutes
There were no declarations of interest.
3
Urgent matters
To consider any items of business, other than those shown on this agenda and which, by reason of special circumstances to be stated at the meeting, in the opinion of the Chairman, should be considered at the meeting as a matter of urgency.
Minutes
There were no urgent matters.
4
Minutes of the meeting held on 26 January 2026
The Chair will move that the minutes of the meeting be signed as a correct record. The only part of the minutes that can be discussed is their accuracy.
Attachments:
- Document Minutes of the meeting held on 26 January 2026 18 Mar 2026
Minutes
The minutes of the meeting held on 26 January 2026 were approved by the Committee as a correct record and signed by the Chair.
5
Internal Audit Progress Report (December 25 - March 26)
Contact Officer: Richard Bevan
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period December 2025 to March 2026 and the current position with audit recommendations.
This report is to inform members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period December 2025 to March 2026 and the current position with audit recommendations.
Attachments:
- Document Report 18 Mar 2026
- Document Appendix 1 18 Mar 2026
- Document Appendix 2 18 Mar 2026
- Document Appendix 3 18 Mar 2026
- Document Appendix 4 18 Mar 2026
- Document Appendix 5 18 Mar 2026
Minutes
The Internal Audit Manager introduced the report, which informed members of the Audit and Accounts Committee of the work completed by the Internal Audit Team during the period December 2025 to March 2026 and the current position with audit recommendations.
The Internal Audit Manager informed the Committee that while the internal audit of Wade Road Assets received limited assurance, work had been undertaken since the audit, with 29 audit recommendations (including 12 substantial recommendations) completed.
The Committee were advised that responses on overdue audit recommendations from Environment and Community Services had been received following publication of the report.
The Committee discussed the report and made the following comments:
The requirement for a new database for Wade Road Assets with an estimated investment of £20,000 per year was questioned. The Head of Audit, Fraud and Insurance stated that the details would be followed up and a response provided to the Committee. Requested that the audit recommendation due for September 2026 regarding the preparation of Fire Strategy Plans for all depots be brought forward. Expressed concern that three Cyber audit recommendations, with a significant risk category and overdue by 6 months or more, had not been completed. The Head of Audit, Fraud and Insurance stated that progress had been made to complete the recommendations. Questions were raised about whether the council’s IT team had sufficient resources to complete the overdue Cyber audit recommendations and manage other challenges. It was agreed that the responsible director, the council’s Head of Paid Service and Leader be written to on the matter by the Chair. Acknowledgement was made of the challenges to maintain pace within the ever-changing cyber security environment alongside emerging artificial intelligence (AI) threats. Highlighted that while updates were provided on recommendations, numerous IT audit recommendations had been overdue at previous meetings. A written update on the overdue Cyber Security audit recommendations from the responsible director was requested, and it was agreed that if the Committee was not satisfied with the response, the relevant officer would be invited to the next meeting. Asked whether external advisors were used to provide independent assurance on the council’s IT systems. The Internal Audit Manager detailed that the Council was required to comply with various external standards (such as the Public Services Network) to provide adequate assurance. The Internal Audit Manager stated that the record of comments and progress updates on all recommendations was maintained, and that the information relating to the Cyber Security audit recommendations could be provided to the Committee. Highlighted that a Parking Services audit recommendation had been moved from July to September 2025 The Internal Audit Manager stated that the scheduled completion date could be changed once where appropriate but could not be revised further. In response to a question, the Internal Audit Manager stated that updated responses to the overdue Licensing audit recommendations from Environment and Community Services could be circulated to the Committee.
Resolved: The Committee considers the Internal Audit Progress Report (December 25- March 26) and notes the contents of the report.
The Internal Audit Manager informed the Committee that while the internal audit of Wade Road Assets received limited assurance, work had been undertaken since the audit, with 29 audit recommendations (including 12 substantial recommendations) completed.
The Committee were advised that responses on overdue audit recommendations from Environment and Community Services had been received following publication of the report.
The Committee discussed the report and made the following comments:
The requirement for a new database for Wade Road Assets with an estimated investment of £20,000 per year was questioned. The Head of Audit, Fraud and Insurance stated that the details would be followed up and a response provided to the Committee. Requested that the audit recommendation due for September 2026 regarding the preparation of Fire Strategy Plans for all depots be brought forward. Expressed concern that three Cyber audit recommendations, with a significant risk category and overdue by 6 months or more, had not been completed. The Head of Audit, Fraud and Insurance stated that progress had been made to complete the recommendations. Questions were raised about whether the council’s IT team had sufficient resources to complete the overdue Cyber audit recommendations and manage other challenges. It was agreed that the responsible director, the council’s Head of Paid Service and Leader be written to on the matter by the Chair. Acknowledgement was made of the challenges to maintain pace within the ever-changing cyber security environment alongside emerging artificial intelligence (AI) threats. Highlighted that while updates were provided on recommendations, numerous IT audit recommendations had been overdue at previous meetings. A written update on the overdue Cyber Security audit recommendations from the responsible director was requested, and it was agreed that if the Committee was not satisfied with the response, the relevant officer would be invited to the next meeting. Asked whether external advisors were used to provide independent assurance on the council’s IT systems. The Internal Audit Manager detailed that the Council was required to comply with various external standards (such as the Public Services Network) to provide adequate assurance. The Internal Audit Manager stated that the record of comments and progress updates on all recommendations was maintained, and that the information relating to the Cyber Security audit recommendations could be provided to the Committee. Highlighted that a Parking Services audit recommendation had been moved from July to September 2025 The Internal Audit Manager stated that the scheduled completion date could be changed once where appropriate but could not be revised further. In response to a question, the Internal Audit Manager stated that updated responses to the overdue Licensing audit recommendations from Environment and Community Services could be circulated to the Committee.
Resolved: The Committee considers the Internal Audit Progress Report (December 25- March 26) and notes the contents of the report.
6
Review of Corporate Risk Register
Contact Officer: Paul Gundry
This report is to present Audit and Accounts Committee with the current status of the corporate risks identified within the corporate risk register which is reviewed by the Senior Leadership Team every six months before being presented to Audit and Accounts Committee.
This report is to present Audit and Accounts Committee with the current status of the corporate risks identified within the corporate risk register which is reviewed by the Senior Leadership Team every six months before being presented to Audit and Accounts Committee.
Attachments:
- Document Report 18 Mar 2026
- Document Appendix 1 18 Mar 2026
- Document Appendix 2 18 Mar 2026
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which presented the Audit and Accounts Committee with the status of the corporate risks identified within the corporate risk register, reviewed by the Senior Leadership Team (SLT) every six months before being presented to the Committee.
The Committee discussed the report and made the following comments:
Positive changes in the Risk Register regarding RR3- Information Management were highlighted. Highlighted the change in the risk score for RR11 – Provision of Waste and Recycling Services, as it related to a Hampshire County Council project. It was established that although outside the borough’s control, it would affect the borough as the waste collection authority. It was agreed that the matter would be referred to the Waste and Recycling Team and Resident Services Committee. A question was raised under RR4 – Finance and Budgets about whether geopolitical risks affecting interest rates, fuel costs and inflation were being monitored, given their possible impact on the council’s budget. The Chief Finance (Section 151) Officer advised that quarterly monitoring reports on the capital and revenue budget were presented to Cabinet and Council and confirmed the matter would be kept under review. Highlighted progress made on RR7- Business Continuity and thanked the relevant officers responsible.
Resolved: The Committee considers the Review of the Corporate Risk Register and notes the contents of the report.
The Committee discussed the report and made the following comments:
Positive changes in the Risk Register regarding RR3- Information Management were highlighted. Highlighted the change in the risk score for RR11 – Provision of Waste and Recycling Services, as it related to a Hampshire County Council project. It was established that although outside the borough’s control, it would affect the borough as the waste collection authority. It was agreed that the matter would be referred to the Waste and Recycling Team and Resident Services Committee. A question was raised under RR4 – Finance and Budgets about whether geopolitical risks affecting interest rates, fuel costs and inflation were being monitored, given their possible impact on the council’s budget. The Chief Finance (Section 151) Officer advised that quarterly monitoring reports on the capital and revenue budget were presented to Cabinet and Council and confirmed the matter would be kept under review. Highlighted progress made on RR7- Business Continuity and thanked the relevant officers responsible.
Resolved: The Committee considers the Review of the Corporate Risk Register and notes the contents of the report.
7
Internal Audit Plan 2026/27
Contact Officer: Paul Gundry
This report is to present the Audit & Accounts Committee with the Internal Audit Charter that highlights the conduct for internal audit and the Internal Audit Plan for 2026/27 that details the work to be carried out during the year to enable the Head of Audit, Fraud and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control and governance processes.
This report is to present the Audit & Accounts Committee with the Internal Audit Charter that highlights the conduct for internal audit and the Internal Audit Plan for 2026/27 that details the work to be carried out during the year to enable the Head of Audit, Fraud and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control and governance processes.
Attachments:
- Document Report 18 Mar 2026
- Document Appendix 1 18 Mar 2026
- Document Appendix 2 18 Mar 2026
- Document Appendix 3 18 Mar 2026
- Document Appendix 4 18 Mar 2026
Minutes
The Head of Audit, Fraud and Insurance introduced the report, which presented the Audit and Accounts Committee with the Internal Audit Charter that highlighted the conduct for internal audit and the Internal Audit Plan for 2026/27 that detailed the work to be carried out during the year. This would enable the Head of Audit, Fraud, and Insurance to provide an independent annual opinion on the effectiveness of the council’s risk management, control, and governance processes.
The Committee discussed the report and made the following comments:
Observed differences in the Internal Audit Plan regarding the planned frequency of audits compared with when they were last completed. The Head of Audit, Fraud and Insurance stated that a risk assessment was completed yearly which informed the strategic direction of the plan. Clarified the audit on Network Security (including cyber corporate risk) would be carried out in 2026/27.
Resolved:The Committee:
Approves the Internal Audit Charter 2026/27. Approves the Internal Audit Plan 2026/27.
The Committee discussed the report and made the following comments:
Observed differences in the Internal Audit Plan regarding the planned frequency of audits compared with when they were last completed. The Head of Audit, Fraud and Insurance stated that a risk assessment was completed yearly which informed the strategic direction of the plan. Clarified the audit on Network Security (including cyber corporate risk) would be carried out in 2026/27.
Resolved:The Committee:
Approves the Internal Audit Charter 2026/27. Approves the Internal Audit Plan 2026/27.
8
Treasury Management 2025/26 Quarter 3 Report
Contact Officer: Adam Swain
This report shows the activity within the council’s treasury management function from 1 April 2025 to 31 December 2025.
This report shows the activity within the council’s treasury management function from 1 April 2025 to 31 December 2025.
Attachments:
- Document Report 18 Mar 2026
Minutes
The Chief Finance (Section 151) Officer introduced the report which showed the activity within the council’s treasury management function from 1 April 2025 to 31 December 2025.
The Committee discussed the report and made the following comments:
Stated that the Council’s treasury management portfolio was less susceptible to geopolitical risks. Clarified that the statutory override on the council’s investment funds referenced in the report remained in place until 2029.
Resolved: The Committee note the Treasury Management 2025/26 Quarter 3 Report.
The Committee discussed the report and made the following comments:
Stated that the Council’s treasury management portfolio was less susceptible to geopolitical risks. Clarified that the statutory override on the council’s investment funds referenced in the report remained in place until 2029.
Resolved: The Committee note the Treasury Management 2025/26 Quarter 3 Report.
9
Housing Benefits Subsidy Certification Report for the Year Ended 31 March 2025
Contact Officer: Adam Swain
The purpose of this report is to present the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2025 which is attached as Appendix 1 to this report.
The purpose of this report is to present the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2025 which is attached as Appendix 1 to this report.
Attachments:
- Document Report 18 Mar 2026
- Document Appendix 1 18 Mar 2026
Minutes
The Chief Finance (Section 151) Officer introduced the report which presented the Committee with the Housing Benefit Subsidy Certification Letter in respect of the year ended 31 March 2025. There was one error during the audit which was for £7.60.
The Committee passed on its thanks to the council’s Benefits team on the excellent outcome of the audit.
Resolved: The Committee note the letter from KMPG relating to the Certification of the Housing Benefits Subsidy Claim for the year ended 31 March 2025.
The Committee passed on its thanks to the council’s Benefits team on the excellent outcome of the audit.
Resolved: The Committee note the letter from KMPG relating to the Certification of the Housing Benefits Subsidy Claim for the year ended 31 March 2025.
10
Audit and Accounts work programme
The Committee is asked to note and review it’s work programme.
Attachments:
- Document Audit and Accounts Committee Work Programme 2026/27 18 Mar 2026
- Document Action Tracking Log 18 Mar 2026
Minutes
The Chair introduced the work programme and gave a brief overview of the items that would be included on the agenda for the year 2026/27.
The Chair also introduced the list of actions from previous Committee meetings.
It was stated that items related to Property still needed to be included on the work programme.
The Committee recorded its appreciation of the Chair’s service ahead of departure from the Council.
The Chair also introduced the list of actions from previous Committee meetings.
It was stated that items related to Property still needed to be included on the work programme.
The Committee recorded its appreciation of the Chair’s service ahead of departure from the Council.
Previous Meetings
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