Agenda

Audit Committee - Wednesday, 18th March 2026 6.00 p.m.

Venue: Morecambe Town Hall

Contact: Sarah Moorghen, Democratic Support - email  smoorghen@lancaster.gov.uk 

Items
No. Item

1.

Apologies for Absence

2.

Minutes

To receive as a correct record the Minutes of the meeting held on 19th November 2025 (previously circulated). 

3.

Items of Urgent Business authorised by the Chair

4.

Declarations of Interest

To receive declarations by Councillors of interests in respect of items on this Agenda. 

Councillors are reminded that, in accordance with the Localism Act 2011, they are required to declare any disclosable pecuniary interests which have not already been declared in the Council’s Register of Interests. (It is a criminal offence not to declare a disclosable pecuniary interest either in the Register or at the meeting). 

Whilst not a legal requirement, in accordance with Council Procedure Rule 9 and in the interests of clarity and transparency, Councillors should declare any disclosable pecuniary interests which they have already declared in the Register, at this point in the meeting. 

In accordance with Part B Section 2 of the Code Of Conduct, Councillors are required to declare the existence and nature of any other interests as defined in paragraphs 8(1) or 9(2) of the Code of Conduct. 

 

5.

Strategic Risk Management pdf icon PDF 119 KB

Whilst this report is public, Appendix B is exempt, and notice is hereby given that the meeting is likely to move into private session if it is necessary to refer to the exempt appendix.

 

Report of the Chief Executive

Additional documents:

6.

Internal Audit Progress Report pdf icon PDF 75 KB

Report of the Head of Internal Audit

Additional documents:

7.

Internal Audit Charter pdf icon PDF 101 KB

Report of the Head of Internal Audit

Additional documents:

8.

Internal Audit Strategy and Risk Based Plan 2026/27 pdf icon PDF 151 KB

Report of the Head of Internal Audit

Additional documents:

9.

Review of Anti-Fraud & Corruption Policies pdf icon PDF 150 KB

Report of the Chief Finance Officer

 

Published 16 March 2026

Additional documents:

10.

KPMG - Annual Audit Report 2024/25

Report of KPMG

 

Report to follow

11.

KPMG ISA 260 2024/25

Report of KPMG

 

Report to follow

12.

Statement of Accounts Update pdf icon PDF 183 KB

Report of the Chief Finance Officer

 

Published 16 March 2026

Additional documents:

13.

Proposed Accounting Policies and Critical Judgements used in the Preparation of the Statement of Accounts 2025/26 pdf icon PDF 154 KB

Report of the Chief Finance Officer

 

Published 13 March 2026

Additional documents: