Gosport Borough Council
Councillors:
27
Wards:
14
Committees:
10
Meetings (2026):
59
Meetings (2025):
50
Meeting
Standards & Audit Sub Board - Gosport
Meeting Times
Scheduled Time
Start:
Thursday, 17th September 2026
6:00 PM
Thursday, 17th September 2026
6:00 PM
End:
Thursday, 17th September 2026
10:00 PM
Thursday, 17th September 2026
10:00 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
17 Sep 2026
17 Sep 2026
Location:
Council Chamber
Council Chamber
Meeting Attendees
Agenda
1
Apologies for Non Attendance
Minutes
There were none
2
Declarations of Interest
Minutes
There were none
3
Minutes of the Meeting of the Sub Board held on 2 July 2026
Attachments:
- Document Minutes Public Pack, 02/07/2026 Standards & Audit Sub Board 09 Sep 2026
Minutes
RESOLVED: That the minutes from the meeting held on 2 July 2026 were signed as a true and correct record.
In answer to a Members question that checked if advice had been received from the Borough Solicitor and Monitoring Officer (BSMO) regarding his query on the minutes from 26 March, The Democratic Services Officer read comments prepared by the BSMO.
1. The Borough Solicitor and Monitoring Officer has reviewed and approved the minutes of 26 March
2. The statement was post AOB and therefore has no locus
3. The statement is opinion and does not feed into nor originate from debate,resoned decision making or an agenda item.
In answer to a Members question that checked if advice had been received from the Borough Solicitor and Monitoring Officer (BSMO) regarding his query on the minutes from 26 March, The Democratic Services Officer read comments prepared by the BSMO.
1. The Borough Solicitor and Monitoring Officer has reviewed and approved the minutes of 26 March
2. The statement was post AOB and therefore has no locus
3. The statement is opinion and does not feed into nor originate from debate,resoned decision making or an agenda item.
4
Deputations- Standing Order 3.4
(NOTE: The Board is required to receive a deputation(s) on a matter which is before the meeting of the Board provided that notice of the intended deputation and its object shall have been received by the Borough Solicitor by 12 noon on Tuesday 15th September. The total time for deputations in favour and against a proposal shall not exceed 10 minutes)
Minutes
There were none
5
Public Questions - Standing Order 3.5
(NOTE: The Board is required to allow a total of 15 minutes for questions from Members of the public on matters within the terms of reference of the Board provided that notice of such Question(s) shall have been submitted to the Borough Solicitor by 12 noon on Tuesdya 15th September )
Minutes
There was a Public Question submitted in the name of Mr. Jon Brown.
The Borough Treasurer's own figures show a structural deficit rising to £3.3 million - close to 22% of the Council's net spending - and the Treasurer has said savings of that scale mean service reductions. The external auditors report to this meeting that the Council "does not have a specific breakdown or formal plans in place on how to achieve savings required to bridge financial gaps," and that "there were no plans in place throughout the year." On present forecasts the reserve covering the shortfall is exhausted during 2027/28.
On what date will residents be told which services are proposed for reduction?
Answer
The Council is taking a more structured approach to the financial challenge through transformation, efficiency, and service review.
The 2026/27 budget was set in March, before this administration took office in May. That budget identified the financial pressures facing the Council, and the external auditor highlighted that there was no specific breakdown or formal plan in place to deliver the savings required. We also raised this at the time, requesting a Task and Finish group.
Since taking office, we have begun putting that structure in place.
The Transformation & Savings Task and Finish Group has been established to develop a two-year programme looking at how the Council operates, including service redesign, workforce and technology, procurement, assets, income generation, demand management and opportunities to invest to save. Its terms of reference specifically require consideration of how frontline services can be protected wherever possible.
Transformation is not simply a programme of cuts.
The Task and Finish Group is required to identify £1.5m of deliverable savings by December 2026 and a further £1.5m by March 2027, with its work feeding into the Council's budget and medium-term financial planning.
The Council will also continue to use its audit and scrutiny processes to examine the risks, controls and delivery of the savings programme. This is important because residents deserve not just savings on paper, but evidence that proposed changes are deliverable, properly assessed and represent good governance and value for money.
The financial position is serious. The forecast structural deficit rises to £3.3m by 2029/30 and, without action, the Revenue Financing Reserve could be exhausted during 2027/28.
Residents will therefore see specific proposals emerge through the transformation programme, service reviews, the budget-setting process and subsequent reports to Members. Where a proposal requires consultation or a formal Council decision, that process will take place before implementation.
Our priority is to address the financial gap through transformation and sustainable efficiencies first, rather than simply defaulting to reductions in frontline services.
The Borough Treasurer's own figures show a structural deficit rising to £3.3 million - close to 22% of the Council's net spending - and the Treasurer has said savings of that scale mean service reductions. The external auditors report to this meeting that the Council "does not have a specific breakdown or formal plans in place on how to achieve savings required to bridge financial gaps," and that "there were no plans in place throughout the year." On present forecasts the reserve covering the shortfall is exhausted during 2027/28.
On what date will residents be told which services are proposed for reduction?
Answer
The Council is taking a more structured approach to the financial challenge through transformation, efficiency, and service review.
The 2026/27 budget was set in March, before this administration took office in May. That budget identified the financial pressures facing the Council, and the external auditor highlighted that there was no specific breakdown or formal plan in place to deliver the savings required. We also raised this at the time, requesting a Task and Finish group.
Since taking office, we have begun putting that structure in place.
The Transformation & Savings Task and Finish Group has been established to develop a two-year programme looking at how the Council operates, including service redesign, workforce and technology, procurement, assets, income generation, demand management and opportunities to invest to save. Its terms of reference specifically require consideration of how frontline services can be protected wherever possible.
Transformation is not simply a programme of cuts.
The Task and Finish Group is required to identify £1.5m of deliverable savings by December 2026 and a further £1.5m by March 2027, with its work feeding into the Council's budget and medium-term financial planning.
The Council will also continue to use its audit and scrutiny processes to examine the risks, controls and delivery of the savings programme. This is important because residents deserve not just savings on paper, but evidence that proposed changes are deliverable, properly assessed and represent good governance and value for money.
The financial position is serious. The forecast structural deficit rises to £3.3m by 2029/30 and, without action, the Revenue Financing Reserve could be exhausted during 2027/28.
Residents will therefore see specific proposals emerge through the transformation programme, service reviews, the budget-setting process and subsequent reports to Members. Where a proposal requires consultation or a formal Council decision, that process will take place before implementation.
Our priority is to address the financial gap through transformation and sustainable efficiencies first, rather than simply defaulting to reductions in frontline services.
6
Housing Service Annual Complaints Performance & Service Improvement Report 2025/26
The purpose of this report is to present the following:
· Housing Services annual complaints performance and service improvement report for the period 01 April 2025 to 31 March 2026, in accordance with the Housing Service Complaints Policy and the Housing Ombudsman Complaint Handling Code.
· The annual Self-Assessment Form against the Housing Ombudsman Complaint Handling Code.
· Housing Services annual complaints performance and service improvement report for the period 01 April 2025 to 31 March 2026, in accordance with the Housing Service Complaints Policy and the Housing Ombudsman Complaint Handling Code.
· The annual Self-Assessment Form against the Housing Ombudsman Complaint Handling Code.
Attachments:
- Document Standards and Audit Board Report 09 Sep 2026
- Document Appendix A -Annual Complaints Performance and Service Improvement Report 09 Sep 2026
- Document Appendix B - Self-Assessment-Form-2025 -2026 - Gosport Borough Council Year 3 09 Sep 2026
- Document Appendix C - GBC Housing Complaints policy DRAFT 12 August 2026 09 Sep 2026
Minutes
Consideration was given to a report by the Interim Director of Housing, Assets and Communities (DHAC) presenting the Housing Services annual complaints performance and service improvement report for the period 1 April 2025to 31March 2026in accordancewith theHousing ServiceComplaints Policyand the HousingOmbudsman ComplaintHandling Code,and theannual SelfAssessment Form against the Housing Ombudsman Complaint Handling Code.
In introducingher report,the DHAC remindedMembers thatthis wouldbe anannual review brought to the Sub Board.
The DHAC advised Members that the self assessment detailed in the report follows the best practicelaid outin theHousing OmbudsmanService’s updatedcode.andwould formpart of the documents in the annual submission to the Ombudsman along with the minutes from the Sub Board.
Members were advised that the report is a valuable tool to assist learning from the complaintsand toaid engagementwith tenants. The DHAC also advised that all calls are now recorded, and so can be listened to to inform the complaint resolution process.
A Member asked if there were any other improvements other than recording of calls. The DHAC advised that complainants are now contacted, wherever possible, to enable a discussion and a better understanding of both their complaint and how they consider it could be best resolved. This contact also allows the opportunity for the Council to apologise as even if we have not made a mistake it has been perceived that way by the complainant.This personalinteraction showsthat thecouncil istaking theirconcerns seriously.
In answerto aMembers question,the DHAC advisedthat therewere now3041 tenancies,a reduction overthe lastcouple ofyears. Mainly,this isdown toa spikein Rightto Buysales following the Governments decision to reduce the maximum allowable discount to £38k in November 2024, which caused a significant increase in the number of RTB applications nationally ahead of the change. The Council is now experiencing significantly lower numbers of RTB applications
Inanswer toquestions regardingService Improvementsand LearningPoints, the DHAC advised that
:the complaints handling staff had not yet been recruited and a full review of the service wasdue tobe carriedout toassess thestructure skillsand resourcesrequired inorder to meet the legislative and operational requirements.
:there was nowa fullcomplimentof surveyors
:there were 2agency complianceofficers necessaryto movethings forward
: theincrease inOmbudsman complaintswas reflectiveof thesignificant increaseof 30% in Ombudsman investigations across the sector.
The DHAC explained that the contract currently held by Keir would be going through the procurementprocess a the current contract is due to endin March2027, however this is likely that this will need to be extended to allow for the procurement and on boarding of a new repairs and maintenance contractor. The Council has appointed a specialist procurement contractorto helpdesign thecontract and serviceprovision. Issuessuch ascompensation wouldbe includedin anynew contract and a Compensation and Resolution Policy would be written to ensure consistency. In the meantime monthly talks were ongoing with Keir to improve aspects of the repairs service and to ensure capacity was managed in light of the stock condition surveys about to take place which would inevitably create additional work.
In answerto Membersquestions regardingperformance relatedpenalties beingincluded in the contract, the DHAC agreed that the revised contract would include the requirement for the contractor to pay compensation in specific circumstance- such as missed appointments. The DHAC also advised that post repair inspections would be introduced to hold the contractor to account and support the objective to get things right first time.
A Member drew attention to the increase in the number of complaints responded to within the required timescales but noted it wasn’t 100%. They wanted to know if the vacancies carried had a bearing and who was responsible for not filling those posts, was it the previous Head of Housing or senior management. The DHACstated thatas shehad onlyrecently joined,she wouldhave totake adviceand would contact the Member post meeting.
RESOLVED: That the Board considered the report and the learning from complaints across the Housing Service and noted the completed self assessment form for scrutiny and challenge.
In introducingher report,the DHAC remindedMembers thatthis wouldbe anannual review brought to the Sub Board.
The DHAC advised Members that the self assessment detailed in the report follows the best practicelaid outin theHousing OmbudsmanService’s updatedcode.andwould formpart of the documents in the annual submission to the Ombudsman along with the minutes from the Sub Board.
Members were advised that the report is a valuable tool to assist learning from the complaintsand toaid engagementwith tenants. The DHAC also advised that all calls are now recorded, and so can be listened to to inform the complaint resolution process.
A Member asked if there were any other improvements other than recording of calls. The DHAC advised that complainants are now contacted, wherever possible, to enable a discussion and a better understanding of both their complaint and how they consider it could be best resolved. This contact also allows the opportunity for the Council to apologise as even if we have not made a mistake it has been perceived that way by the complainant.This personalinteraction showsthat thecouncil istaking theirconcerns seriously.
In answerto aMembers question,the DHAC advisedthat therewere now3041 tenancies,a reduction overthe lastcouple ofyears. Mainly,this isdown toa spikein Rightto Buysales following the Governments decision to reduce the maximum allowable discount to £38k in November 2024, which caused a significant increase in the number of RTB applications nationally ahead of the change. The Council is now experiencing significantly lower numbers of RTB applications
Inanswer toquestions regardingService Improvementsand LearningPoints, the DHAC advised that
:the complaints handling staff had not yet been recruited and a full review of the service wasdue tobe carriedout toassess thestructure skillsand resourcesrequired inorder to meet the legislative and operational requirements.
:there was nowa fullcomplimentof surveyors
:there were 2agency complianceofficers necessaryto movethings forward
: theincrease inOmbudsman complaintswas reflectiveof thesignificant increaseof 30% in Ombudsman investigations across the sector.
The DHAC explained that the contract currently held by Keir would be going through the procurementprocess a the current contract is due to endin March2027, however this is likely that this will need to be extended to allow for the procurement and on boarding of a new repairs and maintenance contractor. The Council has appointed a specialist procurement contractorto helpdesign thecontract and serviceprovision. Issuessuch ascompensation wouldbe includedin anynew contract and a Compensation and Resolution Policy would be written to ensure consistency. In the meantime monthly talks were ongoing with Keir to improve aspects of the repairs service and to ensure capacity was managed in light of the stock condition surveys about to take place which would inevitably create additional work.
In answerto Membersquestions regardingperformance relatedpenalties beingincluded in the contract, the DHAC agreed that the revised contract would include the requirement for the contractor to pay compensation in specific circumstance- such as missed appointments. The DHAC also advised that post repair inspections would be introduced to hold the contractor to account and support the objective to get things right first time.
A Member drew attention to the increase in the number of complaints responded to within the required timescales but noted it wasn’t 100%. They wanted to know if the vacancies carried had a bearing and who was responsible for not filling those posts, was it the previous Head of Housing or senior management. The DHACstated thatas shehad onlyrecently joined,she wouldhave totake adviceand would contact the Member post meeting.
RESOLVED: That the Board considered the report and the learning from complaints across the Housing Service and noted the completed self assessment form for scrutiny and challenge.
7
Internal Audit Progress Report 1st April 2026 to 20th August 2026
To update the sub board on the progress of the Audit Plan 2026/27, agreed (March 2026), to the Members with responsibility for governance.
Attachments:
- Document 1.Audit Progress Covering Report September 2026 09 Sep 2026
- Document 1.Appendix A Internal Audit Progress Report GBC September 2026 09 Sep 2026
Minutes
Consideration was given to a report updating the Sub Board on the progress of the Audit Plan 2026/27, agreed March 2026 to the Members with responsibility for governance.
The Chief Internal Auditor (CIA) introduced his report by reminding Members that this is the standard report showing work completed since the last meeting. The report shows the progress made and there are no concerns that the work identified will not be completed. As well as showing the audits completed since the last meeting it also lays out those in progress which will be reported on at the next meeting.
The CIA also pointed out the areas where Internal Audit continues to provide advice, ongoing reviews and involvement work.
In answer to a Member’s question the CIA advised that the audit universe is risk assessed to determine frequency of audit, and would look to carry out audits on 25% of the sections identified per annum. Risky areas such as payroll could be annually. There are no hard and fast rules and the annual risk assessment identifies priorities.
The CIA advised that the pausing of LGR would not currently change anything in the plan. There is built in resource that could be moved to capture any work necessary.
In answer to a Members question regarding CICs and the grants awarded that might remain unspent the Director of Finance agreed to provide the information post meeting.
The CIA advised members that it was his responsibility to bring to the Sub Board’s attention any areas of concern. The IT Change Control audit had achieved the highest level of exception and the Chairman had invited the Head of IT (HIT) to explain what risks he saw and what assurances he could give the Sub Board.
The HIT advised Members that strategies were being developed to ensure more robust systems were introduced and to move on from out of date systems currently being used. The challenges had also been highlighted by the Transformation Task & Finish Group.
Members were advised that the current IT team was small and under resourced, but it wasn’t as easy as just throwing money at the department. A draft Digital Strategy was being worked on which could be progressed now that LGR had been paused.
Officers reminded Members that IT is a unique service changing all the time and a strategic plan would be followed by a business plan then implementation.
RESOLVED: That the Standards and Audit Sub Board noted the progress of the Audit Plan 2026/27 from Internal Audit Progress Report 1st April 2026 to 20 August 2026 as set out in Appendix A.
The Chief Internal Auditor (CIA) introduced his report by reminding Members that this is the standard report showing work completed since the last meeting. The report shows the progress made and there are no concerns that the work identified will not be completed. As well as showing the audits completed since the last meeting it also lays out those in progress which will be reported on at the next meeting.
The CIA also pointed out the areas where Internal Audit continues to provide advice, ongoing reviews and involvement work.
In answer to a Member’s question the CIA advised that the audit universe is risk assessed to determine frequency of audit, and would look to carry out audits on 25% of the sections identified per annum. Risky areas such as payroll could be annually. There are no hard and fast rules and the annual risk assessment identifies priorities.
The CIA advised that the pausing of LGR would not currently change anything in the plan. There is built in resource that could be moved to capture any work necessary.
In answer to a Members question regarding CICs and the grants awarded that might remain unspent the Director of Finance agreed to provide the information post meeting.
The CIA advised members that it was his responsibility to bring to the Sub Board’s attention any areas of concern. The IT Change Control audit had achieved the highest level of exception and the Chairman had invited the Head of IT (HIT) to explain what risks he saw and what assurances he could give the Sub Board.
The HIT advised Members that strategies were being developed to ensure more robust systems were introduced and to move on from out of date systems currently being used. The challenges had also been highlighted by the Transformation Task & Finish Group.
Members were advised that the current IT team was small and under resourced, but it wasn’t as easy as just throwing money at the department. A draft Digital Strategy was being worked on which could be progressed now that LGR had been paused.
Officers reminded Members that IT is a unique service changing all the time and a strategic plan would be followed by a business plan then implementation.
RESOLVED: That the Standards and Audit Sub Board noted the progress of the Audit Plan 2026/27 from Internal Audit Progress Report 1st April 2026 to 20 August 2026 as set out in Appendix A.
8
2025/26 Audit Planning Report and Addendum
These reports comprise the 2025/26 External Audit Planning Report and accompanying Addendum for the forthcoming meeting of the Standards and Audit Sub Board. Their purpose is to provide the Standards and Audit Sub Board of Gosport Borough Council with a basis for reviewing our proposed audit approach and scope for the 2025/26 audit.
Attachments:
- Document 2.New report template Standards Audit 17 September 25-26 External Audit Plan and Addendum 09 Sep 2026
- Document 2. 26 GBC - Gosport BC Audit Planning Report 09 Sep 2026
- Document 2. Gosport Borough Council - EY 2025.26 - LG Reserve Risk Assessment Update Report 09 Sep 2026
Minutes
Consideration was given to a report by Simon Mathers, Partner Ernst Young (SMEY) providing the Standards and Audit Sub Board with a basis for reviewing the proposed audit approach and scope for the 2025/26 audit.
SMEY introduced his report by advising Members that this was his third year presenting to the Sub Board and reminding everyone that the historic position was that there had been a significant delay on Local Authority audits nationally, and a lot of work had been involved in a reset and catch up.
Members were advised that the report sets out the work intended to be done to be able to give an opinion on the financial statements and report by exception on Value For Money (VFM). The context for the audit remains the ongoing work to rebuild assurance. Last year all planned procedures were completed and there was a move from a disclaimed to a qualified opinion.
SMEY advised that a detailed risk assessment has been undertaken, the outcome of which will be discussed with management to confirm the approach for 2025/26. The conclusion of this assessment is that procedures to restore assurance on reserves will need to be undertaken and it will be essential that good support is provided by management to the audit.
Members were advised that the VFM risk assessment had been completed and had identified risks of significant weakness in arrangements and potentially in governance all of which are detailed in the report.
Members were advised that although the required deadline for completion of the audit is January, EY were aiming for the end of November to be in a good position to meet next year’s deadline.
In conclusion SMEY reiterated that the move from declaimed to qualified was something positive as not every council had achieved that. The table showing the status of the responsibilities as factors impacting the execution of the 2024/25 audit included only minor areas needing to be addressed, and the recent change in senior personnel meant the focus would be on improvement in those areas.
RESOLVED: That the Sub Board considered and noted the reports.
SMEY introduced his report by advising Members that this was his third year presenting to the Sub Board and reminding everyone that the historic position was that there had been a significant delay on Local Authority audits nationally, and a lot of work had been involved in a reset and catch up.
Members were advised that the report sets out the work intended to be done to be able to give an opinion on the financial statements and report by exception on Value For Money (VFM). The context for the audit remains the ongoing work to rebuild assurance. Last year all planned procedures were completed and there was a move from a disclaimed to a qualified opinion.
SMEY advised that a detailed risk assessment has been undertaken, the outcome of which will be discussed with management to confirm the approach for 2025/26. The conclusion of this assessment is that procedures to restore assurance on reserves will need to be undertaken and it will be essential that good support is provided by management to the audit.
Members were advised that the VFM risk assessment had been completed and had identified risks of significant weakness in arrangements and potentially in governance all of which are detailed in the report.
Members were advised that although the required deadline for completion of the audit is January, EY were aiming for the end of November to be in a good position to meet next year’s deadline.
In conclusion SMEY reiterated that the move from declaimed to qualified was something positive as not every council had achieved that. The table showing the status of the responsibilities as factors impacting the execution of the 2024/25 audit included only minor areas needing to be addressed, and the recent change in senior personnel meant the focus would be on improvement in those areas.
RESOLVED: That the Sub Board considered and noted the reports.
9
Freedom of Information Performance July 1st 2025- June 30th 2026
To report to the Sub Board on the performance of the administration of Freedom of information (FOI) requests
Attachments:
- Document 3. Freedom of Information Report 09 Sep 2026
- Document 3. Freedom of Information Requests Flowchart 09 Sep 2026
- Document 3. FOI Data 09 Sep 2026
Minutes
Consideration was given to a report by the Borough Solicitor and Monitoring Officer reporting to the Sub Board on the performance of the administration of Freedom of Information (FOI) requests.
The Democratic Services Officer (DSO) introduced the report by reminding Members that this was an annual report brought to the Sub Board and each time it is brought it evolves to include information the Sub Board request. The report now includes a comparison with neighbouring authorities, average questions per request and data on Subject Access Requests. The DSO brought Members attention to the increase from 601 to 807 requests received.
In answer to a Member’s questions the DSO advised that:
No request had been refused due to the number of hours it would have taken to provide the data. If a request appears on receipt to need a lot of time, officers would approach the requester to try to work with them and narrow down the scope of the request. It is better to provide something than refuse completely.
The software that departments use to record their data is on the whole easy to interrogate to provide answers to requests. Search for emails and documents for a Subject Access Request, and present it in a form ready for redaction is very time consuming and labour intensive.
RESOLVED: That the Sub Board noted the report
The Democratic Services Officer (DSO) introduced the report by reminding Members that this was an annual report brought to the Sub Board and each time it is brought it evolves to include information the Sub Board request. The report now includes a comparison with neighbouring authorities, average questions per request and data on Subject Access Requests. The DSO brought Members attention to the increase from 601 to 807 requests received.
In answer to a Member’s questions the DSO advised that:
No request had been refused due to the number of hours it would have taken to provide the data. If a request appears on receipt to need a lot of time, officers would approach the requester to try to work with them and narrow down the scope of the request. It is better to provide something than refuse completely.
The software that departments use to record their data is on the whole easy to interrogate to provide answers to requests. Search for emails and documents for a Subject Access Request, and present it in a form ready for redaction is very time consuming and labour intensive.
RESOLVED: That the Sub Board noted the report
10
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Minutes
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