Agenda

To receive public questions, if any.

Members are asked at this stage to declare any interests that they may have in any of the following items on the agenda. The code of conduct for Members requires that declarations include the nature of the interest and whether it is a disclosable pecuniary interest.

To determine any items of business which the Chairman decides should be considered as a matter of urgency pursuant to section 100B(4)(b) of the Local Government Act 1972.

To approve as a correct record, the minutes of the meeting of the Governance, Risk & Audit Committee held on 24^th March 2026.

To receive and consider the External Auditors Annual Report (AAR) for 2024/2025.

To receive and consider the Provisional Audit Planning report for the 2025/2026 Audit. The report provides the Governance, Risk and Audit Committee of North Norfolk District Council (the Council) with a basis to review the proposed audit approach and scope for the 2025/26 audit by the Council’s External Auditor, EY.

This report provides details of progress with the 2025/26 Internal audit Plan and outstanding recommendations.

The Committee is requested to receive and note progress with the 2025/26 Internal Audit Plan and outstanding recommendations.

This report concludes on the Internal Audit Activity undertaken during 2025/26, provides an annual opinion concerning the Council’s framework of governance, risk management and control, concludes on the effectiveness of internal audit and provides key information for the Annual Governance Statement.

The Committee is requested to: -

• Receive and consider the contents of the Annual Opinion Report of the Head of Internal Audit.

• Note that a reasonable audit opinion has been given in relation to the framework of governance, risk management and control for the year ended 31 March 2026.

• Note that the opinions expressed together with significant matters arising from internal audit work and contained within this report should be given due consideration when developing and reviewing the Council’s Annual Governance Statement for 2025/26.

• Note the outcomes of the Internal Audit’s performance measures and the Quality Assurance and Improvement Programme (QAIP).

The report sets out the Treasury Management activities undertaken during 2025/26 compared with the Treasury Management Strategy for the year.

To review and recommend to Full Council

Major Projects Oversight Board update

The Committee is asked to note the report

To receive and comment on the Interim Corporate Risk Register

Corporate risks proposed for removal from the register:

CR 035 - Failure to achieve adoption of the Local Plan is recommended to be removed from the Corporate Risk Register as the Local Plan was adopted at a Full Council meeting on the 17 December 2025 and the period of potential legal challenge has now passed.

Corporate risks recommended for addition to the register:

That a new corporate risk CR 046 is developed to reflect that following the adoption of the Local Plan the Government has introduced a requirement to review all  adopted Local Plans and for local planning authorities to prepare  new?style Local Plans under the Planning and Compulsory Purchase Act (PCPA) 2004, as modified by the Levelling-up and Regeneration Act (LURA) 2023 and Local Planning Regulations 2026.

Mid-Year Update from the Performance and Productivity Oversight Board – June 2026

The Committee is asked to note the update.

To review Procurement Exemptions

To monitor progress on items requiring action from the previous meeting, including progress on implementation of audit recommendations.

To review the Governance, Risk & Audit Committee Work Programme.

To pass the following resolution, if necessary:

“That under Section 100A(4) of the Local Government Act 1972 the press and public be excluded from the meeting for the following items of business on the grounds that they involve the likely disclosure of exempt information as defined in paragraph _ of Part I of Schedule 12A (as amended) to the Act.”