HBC Quarter 2 2025-26 Progress Report Appendix A

Noted · Received for information; no decision followed.

An audit of officer declarations of interest and gifts and hospitality found significant governance and control weaknesses and received a Minimal Assurance opinion. p9

An audit of the accounts payable process also received a Minimal Assurance opinion because of multiple control and governance weaknesses. p20

A follow-up audit of business continuity planning found Reasonable Assurance, reflecting progress since the previous review. p32

No counter fraud activities were required or conducted during the quarter. p61

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• p91.4 The audit identified significant governance and control weaknesses in the Council’s arrangements for managing declarations of interest and gifts & hospitality and for this reason we were only able to provide a Minimal Assurance opinion. Testing found that:
• p201.15 The audit resulted in a Minimal Assurance opinion due to multiple control and governance weaknesses across the accounts payable process, these included:
• p321.27 This subsequent audit of the Council’s BCP arrangements provided Reasonable Assurance, reflecting notable progress since the previous review. Key improvements made include:
• p612.1 No Counter Fraud activities have been required or conducted in the quarter.