Agenda

To consider the minutes of the meeting of the Audit Committee held on 14^th January 2026 and the actions list arising therefrom.

A progress update from the Council's External Auditors, Forvis Mazars

Update report on payroll issues

A report of the Head of Internal Audit and Counter Fraud comparing Oldham’s performance, rearding counter fraud activities with other local authorities.

A report of the Head of Internal Audit and Counter Fraud presenting the proposed plan of work for the financial year 2026/27 to enable review by the Committee.

A report of the Director of Finance detailing Treasury Management, as at the end of Quarter 3, 2026/27 (31^st December 2026).

In line with best practice, approval is sought for the significant accounting policies and critical judgements to be adopted in preparation for the completion of the Statement of Accounts.

A report of the Head of Internal Audit and Counter Fraud, updating on progress on audit reports contributing toward the 2024/25 Limited annual assurance opinion.

A report of the Head of Internal Audit and Counter Fraud presenting an updated Internal Audit Charter for the financial year 2026/27.

Audit Committee Work Programme for 2025/26 and a proposed programme for the future financial year - 2026/27

To consider that the press and public be excluded from the meeting for the following item of business, pursuant to Section 100A(4) of the Local Government Act 1972 on the grounds that discussions may involve the likely disclosure of exempt information, under paragraph 3 as defined in the provisions of Part 1 of Schedule 12A of the Act, to the Local Government Act 1972 and public interest would not be served in publishing the information.

Confidential appendix