Issue - meetings

To confirm and sign the minutes of the Audit Committee meeting held on 29 January 2026 as a correct record.

To review the action tracker.

RESOLVED: That the minutes of the meeting held 29 January 2026 be agreed and signed as a correct record.

In relation to a query regarding statutory recommendation, the meeting heard that no notifications had been received from KPMG. If this was to arrive, this would be a letter that will come into either the Corporate Director of Finance & Resources (Section 151 Officer), the Chief Executive or the Leader of the Council. The Council would then need to respond to it depending on the content. A public response would be provided which would likely be to the Cabinet. The Audit Committee would likely get some oversight because KPMG reported into it. Should the Council get a statutory recommendation, the monitoring of the response would come into the Audit Committee. All this was dependant on if a statutory recommendation was made and the wording that was received.

Progress on commercial property had been made in terms of working through the outstanding rent reviews and lease reviews. It was not complete and a deadline for both commercial property and operational property was in June 2026. A paper would be submitted to the Committee which covered all aspects of commercial property.

To confirm and sign the minutes of the Audit Committee meeting held 10 November 2025 as a correct record.

To review the action tracker.

RESOLVED: That the minutes of the meeting held 10 November 2025 be agreed and signed as a correct record.

In relation to the Action Tracker, the issue in relation to voids required an update. Additionally, it was requested that the update regarding staff turnover be provided. In relation to housing recommendations, it was not clear what the management reassurances were and if the reports shared with the Housing Improvement Board could be shared with the Committee. In response, the meeting heard that there were two stages of follow ups. The first was carried out by management and they update their position in relation to the recommendations. This was then audited separately. This finding would be presented to the Committee.

A query was also raised in relation to meanwhile use and co-location use. At the next committee meeting in March 2026, the Committee would be able to review an all-encompassing report on commercial property to the March 2026 meeting. Some good progress had been made in the area. Commercial property still had some way to go to understand the commercial portfolio and the income. However, it was a priority as it was a key income source particularly for financial sustainability. The meeting noted the need for the data at more immediate notice.

The meeting heard that issues in relation to the commercial property audit and the audit voids had not yet been addressed and had taken a considerable amount of time.