Decision details

Andy Dalecki, Head of Internal Audit presented the Internal Audit Annual Plan for 2025/26.

It was highlighted that the audit plan would be updated following the outcome of the ongoing Care Quality Commission (CQC) inspection, to align with the priorities and actions identified. It was noted that the updated audit plan for Adult Services would be shared with committee members before the next meeting.

In response to questions from members, it was highlighted that:

·  Internal Audit would review whether the council's targets in relation to SEND were realistic and ensure any improvements were not set up to fail.

·  The Audit Plan was now linked more explicitly to the council's corporate priorities, so it was clearer to members and the public how it would add value.

·  The Internal Audit Service would be supporting the new Lancashire Combined County Authority (CCA) and the establishment of its control and governance arrangements. The Head of Internal Audit would also issue an annual opinion for the CCA.

Resolved: That the Internal Audit Annual Plan for 2025/26 be approved.