17 June 2026 Audit Committee

Audit Committee

1. Apologies

2. Declarations of Interest

3. Minutes of Audit Committee Meeting held Thursday 19 March 2026 (copy attached)

4. Audit Committee Terms of Reference (Report attached)

5. Draft Year End Accounts 2025/26 (Verbal update)

6. Notice of Audit of Accounts 2025/26 (Report attached)

7. Draft Annual Governance Statement (Report to follow)

8. Self-Assessment of Audit Committee (Report attached)

9. Audit Committee Annual Report 2025-26 (Report attached)

10. Independent Member Vacancy and Appointment Process (Report attached)

11. Direct Award Contracts (Report attached)

12. Questionnaires and Checklists completed (Reports available on request)

 Fraud Assessment Questionnaire 2025-26 – Complete Assessment

 Managing Fraud Risk in a Changing Environment Checklist 2025–26

 Proper Arrangements Questionnaire 2025–26

 Local Government Audit 3 Year Review of Recommendations

13. Annual Complaints Report (Report attached)

14. Correspondence (Report attached)

NIAO Letter re Code of Audit Practice and Statement of Responsibilities

15. Matters for Reporting to the Partnership

IN COMMITTEE (Items 16 to 21)

16. Annual Assurance Report and Overall Conclusion 2025-26 (Report attached)

17. ICT Specialised Internal Audit Report (Report attached)

18. Internal Audit (McHughLindsay)

18.1 Environmental Health (Report to follow)

18.2 Harbour and Marinas (Report to follow)

18.3 Labour Market Partnership (Report to follow)

18.4 Local Economic Partnership (Report attached)

18.5 PCSP (Report attached)

18.6 Public Information Requests (Report attached)

18.7 Prior Year Recommendations (Report to follow)

19. Absenteeism Report - Quarter 4 2025-26 (Report attached)

20. Corporate Risk Register and Matrix (Report to follow)

21. Raising Concerns/Fraud (Verbal Update)

22. Any Other Relevant Business (notified in accordance with Standing Order 12(o))

23. Date of Next Meeting – Wednesday 16 September 2026