Test Valley Borough Council
Councillors:
43
Wards:
21
Committees:
17
Meetings (2026):
29
Meetings (2025):
92
Meeting
Audit Committee - Test Valley
Meeting Times
Scheduled Time
Start:
Monday, 22nd September 2025
5:30 PM
Monday, 22nd September 2025
5:30 PM
End:
Monday, 22nd September 2025
9:30 PM
Monday, 22nd September 2025
9:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
22 Sep 2025
22 Sep 2025
Location:
The Annexe, Crosfield Hall, Broadwater Road, Romsey, Hampshire
The Annexe, Crosfield Hall, Broadwater Road, Romsey, Hampshire
Meeting Attendees
Officer
Internal Audit Manager
Jan Balfour
Expected
Officer
Director of Finance and Revenues
Carl Whatley
Expected
Committee Member
Independent Member
Mark Catlow
Present, as expected
Guest
Deputy Leader and Finance and Resources Portfolio Holder
Agenda
1
Apologies
Minutes
Apologies for absence were received from Councillor K Brooks.
2
Public Participation
Minutes
There was no public participation.
3
Declarations of Interest
Minutes
There were interests to be declared.
4
Urgent Items
Minutes
There were no urgent items for consideration.
5
Minutes of the previous meeting
To approve as a correct record the minutes of the meeting held on 16 June 2025.
Attachments:
- Document Minutes - 16 June 2025 11 Sep 2025
Minutes
Councillor Hasselmann proposed and Councillor L Lashbrook seconded the motion that the minutes of the previous meeting were an accurate record. Upon being put to the vote, the motion was carried.
Resolved:
That the minutes of the meeting held on 16 June 2025 were signed as a correct record.
Resolved:
That the minutes of the meeting held on 16 June 2025 were signed as a correct record.
6
Corporate Risk Register - Update
To receive an update on the Corporate Risk Register.
(Jan Balfour, Internal Audit Manager)
(Jan Balfour, Internal Audit Manager)
Attachments:
- Document Corporate Risk Register - Report 11 Sep 2025
- Document Corporate Risk Register - Annex 11 Sep 2025
Minutes
The Internal Audit Manager provided an update and summary of the key risks contained in the Council’s Corporate Risk Register.
The purpose of risk management is to assess the potential barriers to achieving the Council’s corporate objectives and priorities. Management recognises the need to embed robust risk management arrangements. Maintaining up-to-date risk registers at both a Corporate and Service level assists with the management of risks and monitoring of the actions to mitigate them.
A workshop was held with the Senior Management Team in August to review the register. A new risk, C9, had been added in respect of the potential impact of Local Government Reorganisation on the Council. A dashboard showing the direction of travel for each risk had also been included with the full register. This showed that all risks remain stable or that mitigations put in place had helped to reduce the risk score since the last update.
Councillor Hasselmann highlighted the red risks, C6 (Inability to deliver services following a major incident or cyber attack), C8 (the inability to deliver government’s changes to the planning system and increased housing requirements) and C9 (Local Government Reorganisation). She also explained that the risk rating of red in this case meant the likelihood of occurring was high and the impact was thought to be critical.
Mark Catlow welcomed the introduction of the summary dashboard and suggested that any new corporate risks or significant changes to existing risks be summarised as part of the dashboard. He also referred to the LGR timetable and short-term risks. The Head of Finance and Revenues advised that the medium-term financial forecast due to Cabinet in November would include a full three-year forecast.
The following recommendation, with amendment, was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the updated Corporate Risk Register be approved.
The purpose of risk management is to assess the potential barriers to achieving the Council’s corporate objectives and priorities. Management recognises the need to embed robust risk management arrangements. Maintaining up-to-date risk registers at both a Corporate and Service level assists with the management of risks and monitoring of the actions to mitigate them.
A workshop was held with the Senior Management Team in August to review the register. A new risk, C9, had been added in respect of the potential impact of Local Government Reorganisation on the Council. A dashboard showing the direction of travel for each risk had also been included with the full register. This showed that all risks remain stable or that mitigations put in place had helped to reduce the risk score since the last update.
Councillor Hasselmann highlighted the red risks, C6 (Inability to deliver services following a major incident or cyber attack), C8 (the inability to deliver government’s changes to the planning system and increased housing requirements) and C9 (Local Government Reorganisation). She also explained that the risk rating of red in this case meant the likelihood of occurring was high and the impact was thought to be critical.
Mark Catlow welcomed the introduction of the summary dashboard and suggested that any new corporate risks or significant changes to existing risks be summarised as part of the dashboard. He also referred to the LGR timetable and short-term risks. The Head of Finance and Revenues advised that the medium-term financial forecast due to Cabinet in November would include a full three-year forecast.
The following recommendation, with amendment, was proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the updated Corporate Risk Register be approved.
7
Internal Audit Progress Report
To receive an update on work undertaken by the Internal Audit team in the 2025/26 year to date.
(Jan Balfour, Internal Audit Manager)
(Jan Balfour, Internal Audit Manager)
Attachments:
- Document Internal Audit Progress - Report 11 Sep 2025
- Document Internal Audit Progress - Annex 11 Sep 2025
Minutes
The Internal Audit Manager outlined the work undertaken and progress against the Internal Audit Plan for 2025/26 by Internal Audit to 31 August 2025. As of 31 August 2025, progress on the planned 2025/26 Audit Plan is on target to deliver the plan. The Annual Audit Plan for 2025/26 was approved by the Audit Committee on 24 March 2025.
The committee were informed of a proposal to remove the audit “Mitigation delivery for areas including Biodiversity Net Gain (BNG), SANG” from the audit plan. This will be incorporated in an audit planned in respect of “S106” contributions. It was also proposed that the time allocated to a Temporary Accommodation audit be extended in order to provide further support to the Housing and Environmental Health Service.
The Internal Audit Manager informed the committee that the IT audits were provided by the Southern Internal Audit Partnership and these would include cyber security and active directory, file structure and access controls.
The plan is on track to be completed within the timescales.
Following questions on the Executive Summary section, the following actions were noted:
· The Head of Finance and Revenues will check if the detailed reports could be made available to the Audit Committee members.
· The Internal Audit Manager to provide commentary and rationale around the audit opinion ratings in future, for example, why something is substantive when it is amber with a medium risk.
· The Internal Audit Manager to confirm what is included in the ‘staff’ definition and if that incorporates Councillors and external contractors.
· The Internal Audit Manager to investigate as to whether the Terms of Reference had been presented to the Community Safety Partnership.
· The Internal Audit Manager to advise what sort of errors had been reported against the Affordable Housing and the Housing Waiting List National Fraud Initiative summary.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the Internal Audit progress report be noted.
The committee were informed of a proposal to remove the audit “Mitigation delivery for areas including Biodiversity Net Gain (BNG), SANG” from the audit plan. This will be incorporated in an audit planned in respect of “S106” contributions. It was also proposed that the time allocated to a Temporary Accommodation audit be extended in order to provide further support to the Housing and Environmental Health Service.
The Internal Audit Manager informed the committee that the IT audits were provided by the Southern Internal Audit Partnership and these would include cyber security and active directory, file structure and access controls.
The plan is on track to be completed within the timescales.
Following questions on the Executive Summary section, the following actions were noted:
· The Head of Finance and Revenues will check if the detailed reports could be made available to the Audit Committee members.
· The Internal Audit Manager to provide commentary and rationale around the audit opinion ratings in future, for example, why something is substantive when it is amber with a medium risk.
· The Internal Audit Manager to confirm what is included in the ‘staff’ definition and if that incorporates Councillors and external contractors.
· The Internal Audit Manager to investigate as to whether the Terms of Reference had been presented to the Community Safety Partnership.
· The Internal Audit Manager to advise what sort of errors had been reported against the Affordable Housing and the Housing Waiting List National Fraud Initiative summary.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor L Lashbrook. Upon being put to the vote the motion was carried.
Resolved:
That the Internal Audit progress report be noted.
8
Quality Assurance Improvement Programme
To outline the Quality Assurance Improvement Programme (QAIP) undertaken by the Council’s Internal Audit function.
(Jan Balfour, Internal Audit Manager)
(Jan Balfour, Internal Audit Manager)
Attachments:
- Document Quality Assurance Improvement Programme - Report 11 Sep 2025
- Document Quality Assurance Improvement Programme - Annex 11 Sep 2025
Minutes
Consideration was given to a report of the Internal Audit Manager which set out how the Internal Audit Team ensures conformance with the standards for “proper practices” for the internal audit profession.
From 1 April 2025 the Public Sector Internal Audit Standards (PSIAS) were replaced by the Global Internal Audit Standards and Application Note “Global Internal Audit Standards in the UK Public Sector”. These standards require the Internal Audit Manager to develop and maintain a Quality Assurance Improvement Programme that covers all aspects of the internal audit activity and includes both internal and external assessment.
A self-assessment was undertaken in March 2025 to review the Council’s conformance to the new Global Internal Audit Standards which introduced some additional requirements.
The Committee congratulated the Internal Audit Team on their performance.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor Kohli. Upon being put to the vote, the motion was carried.
Resolved:
That the Quality Assurance Improvement Programme, as set out in the Annex to the report, be approved.
From 1 April 2025 the Public Sector Internal Audit Standards (PSIAS) were replaced by the Global Internal Audit Standards and Application Note “Global Internal Audit Standards in the UK Public Sector”. These standards require the Internal Audit Manager to develop and maintain a Quality Assurance Improvement Programme that covers all aspects of the internal audit activity and includes both internal and external assessment.
A self-assessment was undertaken in March 2025 to review the Council’s conformance to the new Global Internal Audit Standards which introduced some additional requirements.
The Committee congratulated the Internal Audit Team on their performance.
The following recommendations were proposed by Councillor Hasselmann and seconded by Councillor Kohli. Upon being put to the vote, the motion was carried.
Resolved:
That the Quality Assurance Improvement Programme, as set out in the Annex to the report, be approved.
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