Audit, Finance & Performance

Minutes AUDIT, FINANCE & PERFORMANCE COMMITTEE 15 July 2026 Meeting held at Committee Room 5 - Civic Centre Committee Members Present: Councillors Henry Higgins (Vice -Chair), Adam Huddle, John Riley, Tony Eginton and Daniel Singham Also Present: Mark Rutter – Ernst & Young Chloe Wilkinson – Ernst & Young LBH Officers Present: Tony Zaman – Chief Executive Officer Sandra Taylor – Corporate Director - ASC & Health Daniel Kennedy – Corporate Director Residents Services Julie Kelly – Corporate Director Children's Services Pete Carpenter – Director – Pensions, Treasury & Statutory Accounts Matthew Wallbridge – Chief Operating Officer Daniel Toohey – Head of Legal Services Anisha Teji – Senior Democratic Services Officer Claire Baker – Head of Internal Audit and Risk Assurance, Alex Brown – Head of Counter Fraud Andrew Macleod – Chief Accountant Matt Davis – Director - Strategic & Operational Finance Councillors Present: Councillor Stuart Mathers – Leader of the Labour Group Councillor Sital Punja 12. APOLOGIES FOR ABSENCE (Agenda Item 1) There were no apologies for absence. 13. DECLARATIONS OF INTEREST (Agenda Item 2) Councillor Tony Egiinton declared a non -pecuniary interest in agenda item 6 as he is a retired member of the Local Government Pension Scheme. He remained in the room for the discussion of the item. 14. TO CONFIRM THAT ALL ITEMS MARKED PART I WILL BE CONSIDERED IN PUBLIC AND THAT ANY ITEMS MARKED PART II WILL BE CONSIDERED IN PRIVATE (Agenda Item 3) All items were heard in Part I. 15. MINUTES OF THE MEETING HELD ON 9 JUNE 2026 (Agenda Item 4) RESOLVED: That the minutes of the meeting held on 9 June 2026 be confirmed as an accurate record. 16. COUNTER FRAUD ANNUAL REPORT 2025/26 (Agenda Item 5) The Annual Counter Fraud Report 2025/26 was presented to the Committee. It was reported that counter fraud activity had delivered £12.7 million of financial b enefit to the Council across housing, revenues and adult social care. Members were advised that 113 Council properties had been recovered and 36 emergency accommodation units had been closed generating significant savings. Adult social care outcomes had i mproved by 47%, while revenues outcomes had increased by 71% in the final quarter. Businesses not paying business rates had also been identified and billed approximately £2.4 million. It was noted that data matching activity had doubled during the year wh ich supported earlier fraud detection and improved outcomes. The Counter Fraud Team had also received a Local Excellence Award in recognition of its data led approach and performance. Members welcomed the positive results achieved by the Counter Fraud Tea m. It was noted that resources were focused on high -value investigations, with further work planned in adult social care, debt recovery and fraud detection. Members were advised that tenancy fraud cases were identified through referrals, data matching, neighbourhood officer intelligence and proactive visits, with no evidence of an increase in housing fraud. It was also noted that a vacant post had temporarily reduced revenue inspections although the post had since been filled and outcomes had improved. The Committee congratulated the Counter Fraud Team on its achievements and noted the report. RESOLVED: That the Committee noted the Counter Fraud Annual Report for 2025/26. 17. EXTERNAL AUDIT UPDATE: PROCESS FOR AUDITING THE 2025/26 ACCOUNTS MAIN ACCOUNTS AND PENSION FUND ACCOUNTS (Agenda Item 6) The Committee received the External Audit Update and Audit Planning Reports for both the Council and Pension Fund. Members were advised that work was continuing to rebuild assurance following previous disclaimed audit opinions. Publication of the draft 2025/26 accounts had been delayed due to outstanding accounting issues relating to Council housing properties although these were expected to be resolved shortly. The audit was due to begin in August 2026 and conclude in November 2026. It was noted that the Pension Fund had continued to receive clean audit opinions. The external auditors outlined their approach to the 2025/26 audit and highlighted the challenges of rebuilding assurance following delays in previous years. Property valuations remained a key audit risk although the Council's decision to carry out a full valuation of its property portfolio during 2025/26 was expected to support the audit process. During discussion, Members noted that Hillin gdon was one of only two London boroughs yet to submit its draft 2025/26 accounts and emphasised the importance of continuing to strengthen financial management, governance and reporting. It was confirmed that progress would be monitored through delivery o f the audit plan, implementation of audit recommendations, improvements in reserves, budget monitoring and the achievement of savings targets. The Committee heard that independent challenge and support continued to be provided through the Council's Improve ment Board which included representatives from the Local Government Association and other local authorities. Members sought clarification on property valuations, asset management and the audit timetable. Officers explained that valuations remained a signif icant audit risk due to the scale and complexity of the Council's property portfolio and confirmed that a comprehensive review of the Council's assets was underway, supported by additional resources and a new asset management system. It was also noted that further finance support had been secured and work was continuing with auditors to improve the quality and timeliness of information provided. Members were advised that the 2025/26 accounts would continue to receive a disclaimed opinion because assurance f rom previous years had yet to be fully rebuilt although the audit would help establish assurance for future years. Progress was expected to be reflected through a reduction in audit findings and continued improvements to financial processes. An update was also provided on Oracle related bank account matching processes which remained manual but were expected to become automated following planned system improvements. RESOLVED: That the Committee noted the draft plan of the Audit of the 2025/26 Council Accounts and the audit of the 2025/26 Pension Fund Accounts. 18. RISK ASSURANCE ANNUAL REPORT 2025/26 (Agenda Item 7) The Risk Management Annual Report was presented to the Committee. Members were advised that there had been a positive shif t in 2025/26 from simply recording risks to actively managing them, with greater ownership across services and directorates. At year end, 222 risks had been recorded, including 26 red risks although this had reduced to 16 following a post year -end review. It was also noted that the Council’s risk management maturity had improved from risk aware to risk defined. Members discussed the Council’s key financial risks and were advised that Exceptional Financial Support, the rebuilding of reserves and the anticip ated return of Dedicated Schools Grant funding had strengthened the Council’s financial resilience. Assurance was also provided that significant risks were monitored through the corporate risk register while operational risks were managed within individual services. Risk management training and guidance continued to be embedded across the organisation to support decision making and service delivery. The Committee welcomed the progress made and noted the report. RESOLVED: The Committee noted the Risk Manag ement Annual Report for 2025/26 and the actions taken to improve risk management arrangements. 19. INTERNAL AUDIT ANNUAL REPORT 2025/26 (Agenda Item 8) The Committee received the Internal Audit Annual Report 2025/26 and was advised that, despite staffing vacancies, the audit plan had been successfully delivered, with 40 audits and reviews completed during the year. Most reviews received substantial or reasonable assurance. However, a limited assurance opinion was issued for the Council's overall governance, risk management and control framework, and a no assurance opinion was issued for the Green Spaces review. Members heard that improvements had been made to budget monitoring, performance reporting, risk management and governance arrange ments, with further work planned to embed these changes across the organisation. During discussion, Members sought assurance on audit capacity and the delivery of savings programmes. It was confirmed that recruitment was underway to strengthen the team and that available resources would continue to focus on the Council's highest risk areas. The delivery of savings would also continue to be monitored through established governance and reporting arrangements. The Committee was advised that a more robust bud get-setting process had been introduced for 2026/27 and that arrangements were in place to identify and manage emerging risks. It was noted that Internal Audit continued to play an important role in supporting wider governance and financial improvements, w ith further Member training planned to enhance understanding of audit reporting. In relation to the Green Spaces review, Members were advised that management changes had been made and that improvements to governance, performance monitoring and budget over sight had already been implemented in response to the findings. RESOLVED: That the Committee noted the Internal Audit Annual Report for 2025/26 and the work undertaken by Internal Audit during the period. 20. AUDIT COMMITTEE ANNUAL REPORT 2025/26 (TO FULL COUNCIL ON 17 SEPTEMBER (Agenda Item 9) The Committee reviewed the draft Annual Report and suggested a number of amendments. It was noted that delays in the preparation of the Council’s accounts had arisen from both local and national f actors and Members requested that the report be amended to reflect this more accurately. Members also noted that greater reference should be made to the Committee’s governance responsibilities, including oversight of the Council’s constitutional arrangements, financial regulations and whistleblowing policy. It was agreed that the proposed amendments would be shared with officers and incorporated into the final report. Subject to those changes, the report was approved. RESOLVED: That authority be delegated to the Chair in consultation with Democratic Services to agree the final wording of the amendments and, subject to this, the report be approved. 21. RISK ASSURANCE REPORTS (Agenda Item 10) The Committee received the Risk Assurance Repo rt and was advised that 196 risks were recorded on the corporate risk register as at 1 July 2026, following a review of risks across the organisation. Resident Services continued to hold the highest number of risks and 16 risks were rated red. Members sought clarification on the reduction in recorded risks and were advised that most had been closed following review, with a small number removed as duplicates. It was noted that red risks were overseen by the Corporate Management Team, while other risks were m anaged within individual services and directorates. Members also discussed risk ownership and were advised that further work was underway to strengthen the review and management of risks. The Committee also considered the risk relating to Heathrow expansio n and was advised that the focus remained on managing any potential impacts on the Borough and its services. It was further noted that variations in risk scores reflected both the likelihood of a risk occurring and the level of control available to mitigate it. RESOLVED: That the Committee noted the Risk Assurance report and considered the level of assurance received. 22. INTRODUCTION TO OVERVIEW AND SCRUTINY (Agenda Item 11) The Committee received an introduction to its overview and s crutiny role, alongside its audit and assurance responsibilities. Members were advised that the Committee would scrutinise Cabinet decisions, review policies and services, monitor performance and support value for money across the Council. It was noted th at, as the Council’s lead body for finance and performance scrutiny, the Committee would receive regular budget and performance reports. The work programme would remain flexible, allowing Members to suggest future scrutiny topics and single meeting reviews. Members were asked to share any suggested areas for review with the Chair and Democratic Services. It was also noted that a dedicated scrutiny training session would be arranged later in the summer to support Members in their role. RESOLVED: That the Committee noted the update. 23. BUDGET OUTTURN 2025/26 (Agenda Item 12) The draft Budget Outturn Report for 2025/26 was presented to the Committee. Members were advised that the Council's overspend had reduced to £29.0 million by year end, reflecting improvements in both service and corporate budgets. It was noted that earmarked reserves had been rebuilt and that Exceptional Financial Support (EFS) had been essential in enabling the Council to balance its budget and stabilise its financial position. The Committee was informed that the Dedicated Schools Grant deficit had reduced during the year following targeted interventions, while the Housing Revenue Account had achieved a broadly balanced outturn. Capital expenditure totalled £252 m illion against a budget of £343 million, reflecting a level of programme slippage broadly in line with previous years. Members sought clarification on several technical aspects of the report, including the operation of the Collection Fund, reserve movements, recharges and the use of flexible capital receipts. It was explained that a more cautious approach had been taken to the use of flexible capital receipts during the year in order to preserve resources and strengthen the Council's financial resilience. The Committee also discussed the costs and benefits of the Council's financial improvement and governance programmes. It was suggested that information on the level of investment and resulting benefits be provided in future to help Members assess value for money and monitor progress. RESOLVED: That the Committee reviewed and noted the attached Cabinet report in line with its Council-wide financial overview and scrutiny role. 24. ANNUAL PERFORMANCE REPORT 2025/26 (Agenda Item 13) The Committee received a performance update covering a range of Council services. Members were advised that progress had been made in stabilising homelessness services through additional management capacity and targeted improvement work. Strong performance was also reported in waste collection and recycling, reflecting continued investment in these services. In Children's Services, it was noted that the main challenge remained the increasing cost and complexity of care packages rather than rising demand. Membe rs heard that additional Council -run children's homes had opened, foster carer recruitment had increased and work to reduce the Dedicated Schools Grant deficit had delivered positive results. While demand for SEND services remained high, progress had been made in reducing placement costs. The Committee was advised that Adult Social Care continued to face growing demand and increasingly complex needs. It was noted that the voluntary and community sector played an important role in providing early interventi on and preventative support, helping residents maintain their independence and reducing pressure on statutory services. Work to manage costs while maintaining positive outcomes for residents was ongoing. Members discussed fly-tipping, littering and public realm services. It was reported that proactive enforcement activity, targeted operations and rapid clearance arrangements remained in place to tackle fly -tipping. Seasonal increases in litter and overflowing bins were also highlighted, with resources adjusted where necessary to respond to demand. During discussion, Members suggested that future benchmarking information should, where possible, include comparisons with statistical neighbours. Additional performance information relating to road safety and cr ime trends was also requested in future reporting. RESOLVED: That the Committee reviewed and noted the attached Cabinet report in line with its Council-wide financial overview and scrutiny role. 25. FORWARD PLAN (Agenda Item 14) RESOLVED: That the Forward Plan be noted. 26. WORK PROGRAMME & UPDATE ON INDEPENDENT CHAIR RECRUITMENT (Agenda Item 15) RESOLVED: That the Committee noted the update on the recruitment for the Independent Chair of the Audit Committee and work programme. The meeting, which commenced at 5.00 pm, closed at 7.15 pm. These are the minutes of the abo ve meeting. For more information on any of the resolutions please contact Anisha Teji on ateji@hillingdon.gov.uk. Circulation of these minutes is to Councillors, officers, the press and members of the public.

Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Period 2 (May) 2026 Financial Monitoring Report 2026/27 Committee name Audit, Finance & Performance Committee Corporate Director(s) responsible Pete Carpenter, Deputy s151 Officer Matthew Wallbridge – Chief Operating Officer Daniel Kennedy – Corporate Director of Residents Services Papers with report Cabinet Paper – Period 2 (May) 2026 Financial Monitoring Report 2026/27 Cabinet reporting Reported to Cabinet on 23 July 2026 HEADLINES This report enables the Committee to scrutinise the Council’s financial position at Period 2 (May 2026/27), including revenue and capital budget monitoring, progress in delivering savings, the acceptance of grant funding, proposed changes to fees and charges, and the performance of the capital programme. As the Council’s lead body for financial scrutiny, the Committee receives monitoring reports shortly after Cabinet consideration, enabling Members to review key risks, variances an d financial performance in a timely manner, challenge areas of concern where appropriate, and ensure that spending plans and savings targets remain on track. RECOMMENDATION That the Committee review the attached Cabinet report and seek any clarifications where necessary, in line with its Council-wide financial overview and scrutiny role. INFORMATION Following changes agreed by Full Council in May 2026, financial scrutiny has been streamlined to provide clearer and more effective oversight. This Committee’s constitutional responsibilities are: 1. To be the lead committee on finance oversight council-wide. 2. On behalf of select committees to receive regular finance, performance and risk reports to monitor council services, budgets and to help ensure value for money, taking into consideration the committee’s independent role as part of its audit and assurance remit. 3. On behalf of select committees, to comment on the Cabinet’s proposed annual budget plans for the Council before final consideration by Cabinet and approval by the full Council; 4. To inform select committees or their respective members of any pertinen t finance and performance issues identified through any investigations, which may require further service review by the relevant select committee. 5. To undertake the overview and scrutiny role in relation to all financial matters. There should be a clear tw o-way relationship between this Committee and the three Select Committees. This Committee can highlight key finance and performance issues for more detailed service-level review, while select committees can suggest issues to this Committee where wider financial oversight is needed. This communication should take place when important or emerging issues arise, typically through Members and Democratic Services, ensuring joined-up scrutiny. Classification: Public Audit, Finance & Performance Committee – 5 August 2026 LEGAL & FINANCE IMPLICATIONS As set out in the Cabinet report. BACKGROUND PAPERS: NIL

Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Period 2 (May) 2026 Financial Monitoring Report 2026/27 Cabinet Member Lead Cabinet Member for Finance (Cllr Lavery) Chief Officer responsible Chief Finance Officer (s151 Officer) Report author Matt Davis – Director Strategic & Operational Finance Report classification and reason Public For General Release Relevant Committee Audit, Finance & Performance (Scrutiny) Electoral Ward N/A 1. Executive Summary This report sets out the forecast financial performance against the revenue and capital budgets for both the General Fund and Housing Revenue Account as at the end of May (Period 2 in the reporting cycle). The General Fund is currently forecasting a net £584k potential overspend to the year end (with further net risks and opportunities of £2,759k). This position is offset by the £10,000k of Risk and Contingency Provision budgeted for in 2026/27. Monitoring of General Fund savings currently identifies 61% of savings (either new or rolled-forward as incomplete from 2025/26) to be delivered or fully on track. This position compares favourtably to the position at the same time in the previous financial year. A number of fees relating to Filming rights or civil enforcement penalties are proposed to be increased during this financial year to align fees with market rates or to promote adhereance to mandated behaviours. Delegation is requested to relevant Cabinet Members to update and approve a new policies with regard to civil penalties under the Renters’ Rights Act 2025. Acceptance of a grant totalling £2.580m from the Department for Education [ DfE] is recommended for acceptance by the Council and will be used to support continued investment in preventative services for children and families through the ongoing implementation of Family Help and Child Protection reforms. In addition it is recommended to accept £449k of Planning Gift Funding to support the work of the Planning Department in their work on those particular schemes. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Further roll -forward requests of £ 15.6m underspent 2025/26 capital budgets are recommended for approval in order to fund existing committed expenditure or meet Council priorities. In reviewing the roll -forward requests previously approved by Cabinet in June 2026, £6.974m of that previously approved Roll-Forward is now deemed unneeded relating to the Hillingdon Water Sports Facility. With the exception of the Water Sports Facility Roll -Forward not being required, the net variance on the General Fund Capital Programme is forecast to be £9.093m overspent without any of the recommended Roll -Forward being approved, but £7.0m underspent should the additional Roll -Forwards be approved. The HRA Capital Programme is forecacasting spend to budget at this stage. 2. Recommendation(s) That Cabinet: Revenue Monitoring 1. Note the forecast revenue positions for the General Fund (£584k adverse) and Housing Revenue Account (net nil) forecasts for 2026/27 as set out in Sections 1 and 2 and detailed in Appendix A; 2. Note the progress in delivering General Fund savings as set out in the report and detailed in Appendix B; 3. Note that the forecast £646k deficit in the Council Tax Collection Fund for the year would impact in 2027/28 rather than the current financial year and that a lower taxbase would additionally impact on the Medium -Term Financial Strategy [MTFS] assumptions for next year; Fees and Charges / Enforcement Policies 4. Approve the proposed in- year changes to charges for filming in the borough as per the report and detailed in Appendix C; 5. Approve the amendment of fines applied by the Council for specific environmental offences as set out in this report in paragraph 22; 6. Delegate authority to approve a new policy for civil penalties under the Renters’ Rights Act 2025 and other housing legislation, as set out in paragraphs 16 and 17, to the Cabinet Member for Community, Environment and Enforcement , in consultation with the Cabinet Member for Planning, Housing & Property; Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Acceptance of Grant Funding and Contributions 7. Approve acceptance of £2,580,470 of additional grant funding from the Department for Education (DfE) for 2026/27, as set out in the report, to support continued investment in preventative services for children and families through the ongoing implementation of Family Help and Child Protection reforms; 8. Approve the acceptance of Planning Gift Funding contributions totalling £449k to support the costs of the Planning Team, as set out in the report; 9. Approve acceptance of £2,805,603 of additional ringfenced grant funding from the Department for Education (DfE) to support the implementation of the Experts at Hand model as a key component of Hillingdon’s SEND reform programme. Capital Roll-Forward Requests and Monitoring 10. Approve the further capital roll-forward requests of underspends from 2025/26 as detailed in Section 4 of the report; 11. Note the forecast capital forecasts for 2026/27 as summarised in Section 4 of the report and detailed in Appendix D. 3. Reasons for decision 1. Being informed of the current revenue forecast position for 2026/27 allows Cabinet and members generally to understand the financial performance of the Council’s revenue budgets which informs their understanding and decision- making over the short and medium term; 2. Being informed of progress in delivering the agreed savings gives Cabinet members understanding of the implementation of measures and policies agreed by them; 3. An awareness of the Collection Fund position with regard to the Council Tax Taxbase provides an awareness of the potential future year impact on the Medium -Term Financial Strategy; 4. Aligning fees and charges for filming in the borough aligns the current fees and charges with commercial and competitive rates pertaining in the local market and generates income to support service delivery across the Council; Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public 5. Amending the level of fines for environmental offences to the maximum allowed under regulation will act as a greater deterrence to those who may consider committing such offences, and the additional income raised will help to defray the costs of enforcement; 6. Adopting a clear policy with regard to penalties for non-compliance with requirements of the Renters Rights Act (2005) complies with regulatory guidance and will lead to consistency; proportionality and transparency in how those penalties are applied 7. Requesting acceptance of the £2,580,470 of additional grant funding that has been allocated by the DfE will be utilised to continue the transformation programme already underway across Children's Services, ensuring service delivery remains aligned with national reforms and the requirements of the Families First Partnership Programme. 8. Accepting planning gift funding provides funding to undertake and finance associated expenditure related to that funding. 9. The Council has now had formal confirmation of the £2,805,603 of ringfenced grant funding from the Department from Education (DfE) to support the implementation of the Experts at Hand model as a key component of Hillingdon’s SEND reform programme. Cabinet will be considering this programme elsewhere on the agenda. 10. Approving the roll-forward of 2025/26 underspends within the General Fund Capital Programme aligns budgets with planned expenditure to complete schemes already in progress or have a high priority to sustain the Council’s objectives and service delivery plans; 11. By noting the latest capital forecast expenditure for the year, Cabinet is given an understanding in progress on the delivery and cost of capital schemes supporting service priorities. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public 4. Proposal SECTION 1 – GENERAL FUND REVENUE General Fund – Revenue 1. This is the first scheduled monthly monitoring report for the financial year 2026/27 and sets out an overall minimal forecast year-end variance against approved budgets for both the General Fund and Housing Revenue Account [HRA]. 2. Budget virements (transfers) have been processed in this period to reflect the correcting of mis-alignments between individual cost codes due to changed management responsibilities; the allocation to services of the budgeted reduction in employers superannuation rates (held corporately in the Original Budget setting schedules); and the allocation of employee budget costs to a post-by-post basis 3. For the General Fund, a year-end adverse variance of £584k is forecast, with additional net risks or opportunities of £2,759k. This forecast should and should be viewed in the context of the £860m of both income and expenditure budgets within the General Fund. 4. The forecast set out above represent the current best estimates of the year-end positions and have potential to move as the year progresses. At this stage, potential risks totalling £2,890k have been identified which may impact on those forecasts but are partially offset by opportunities that could mitigate £131k of those risks. 5. In setting the 2026/27 Original Budget, £10,000k was set aside as a Risk and Contingency Provision, which remains unused and has not been factored into the above positions. Should the above £584k net forecast adverse variance remain at year end, and all risks or opportunities materialise, that net position of a £3,343k overspend could be met from the Risk and Contingency Provision and would leave a net underspend of £6,657k after the release of the remaining Provision. 6. The General Fund net forecast overspend for the year of £584k is set out by both Directorate and Division in Appendix A. The following provides a brief narrative commentary for each directorate. 7. Children’s & Young People’s Services – the net £18k forecast underspend includes a net £90k saving as the result of the opening of new in-house residential homes. The opening of these facilities will see a c£2m transfer of budgets between Children’s Social Care and SPQR divisions which will be processed in Period 3. A forecast £72k overspend is also forecast within the Education & Send division. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public 8. Whilst offset by a statutory override that allows the Dedicated Schools Grant [DSG] deficit to be transferred to a negative reserve, changes announced by government to the Special Education and Need Disability [SEND] system have seen a significant surge in applications. As a result, the DSG deficit is expected to overspend by £10.6m in the current year. 9. Adult Services & Health – the net £870k forecast overspend comprises divisional variances as follows: a. Direct Care & Business Delivery – a £1,043k adverse variance is forecast for this division, mainly the result of additional SEN Transport demand (£273k) and client care numbers being 61 greater than assumed in the original budget (£923k). These issues are expected to continue into 2027/28 and will be an additional unbudgeted pressure in the 2027/28 Medium-Term Financial Strategy [MTFS]. b. Adult Social Care Placements / Director Adult Services & Health – a net £519k forecast overspend between the two divisions and pending a c£4m transfer of budgets between divisions to align with management responsibilities. The net forecast variance is the result of pressures on the delivery of Telecare and AI digitisation of operational social work practices savings. The forecast assumes a part-achievement of the Telecare saving of £400k (total saving is £700k), but this depends upon Cabinet approval of the proposed changes to the Telecare service. The overall Placements expenditure is currently in line with MTFS assumptions. c. Immediate Response – a net £270k saving as the result of staffing underspends. d. Sustained Support Service – a net £421k favourable variance is forecast, the result of staffing underspends. 10. Resident’s Services – the net £2,196k forecast underspend is predominantly comprised in forecast variances across four divisions a. Housing Needs and Homelessness – forecast underspend of £2,935k. The opening position on TA of 859 units was 155 below the MTFS model (General Needs, Rough Sleepers and Chagos). The service is projecting to deliver MTFS actions to match supply with demand and achieve a reduction in the use of TA over the year. The year end figure is forecast at 843 versus the TA model figure of 992. The large movement against the TA model is driven by a reduction in the number of Chagos households in TA. A potential risk of £871k is noted should homelessness increases by 16 households. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public b. Environment – a forecast adverse variance of £308k is forecast, driven by a £200k shortfall in garden waste subscriptions and £100k in undelivered savings on waste bags. c. Health and Strategic Partnerships – the net £203k forecast overspend is driven by accommodation and support costs for asylum seekers exceeding grant funding totalling £372k but is partially offset by the costs of Ukrainian refugee costs being funded by grant. d. Assets – recharging of costs (including to the Battle of Britain and Manor Farm) result in a forecast overspend of £166k. 11. Chief Operating Officer – The forecast overspend for this directorate of £926k mainly relates to two divisions a. Resident Hub – a £695k forecast overspend relates to an historic saving of £257k being delayed pending a reorganisation and £329k due to expected non-achievement of the managed vacancy factor. In addition £125k relates to costs of dealing with a backlog of Subject Access Requests [SAR’s]. b. Technology – the forecast £131k overspend relates to the costs of telephony contracts. 12. Finance – the prospects of achieving managed vacancy factor savings and higher agency costs are resulting in a forecast overspend of £760k across the directorate. 13. Chief Executive’s Office – the net £577k forecast overspend for this directorate are largely driven by: a. Legal – the most significant components of the forecast £384k overspend in this division relate to a £155k pressure on agency staff; £164k relating to the managed vacancy factor; and £50k shortfall in court costs being recovered due to the delay in recruiting prosecution lawyers. b. Human Resources – Of the division’s £274k forecast overspend, £114k relates to the managed vacancy factor; £118k due to other staffing costs; and £42k to a delayed saving as the result of current workloads within the team. 14. Corporate Budgets – the net £335k forecast underspend on this budget area includes a £700k pressure for the costs of the pay award in excess of budgeted quantum and £115k being the cost of the Older Persons Council Tax discount, as more residents have remained eligible for this than originally budgeted. Offsetting these pressures Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public are £1,000k additional saving from the change in Employers superannuation contribution rates and a £150k Minimum Revenue Provision [MRP] saving having drawn down due to less Capitalisation Direction support than originally envisaged at the end of 2025/26. 15. More detailed analysis by Directorate and Division is set out in Appendix A but a summary of the General Fund revenue monitoring position and forecast is set out in the table below: Table 1 – Summary of General Fund Revenue Forecast 16. The current year forecast position represents positive progress having rebased budgets as part of the Medium-Term Financial Strategy [MTFS] agreed in February and demonstrates a tight control of expenditure as the result of management action and the effect of the Spend Control measures already put in place. The chart below sets out the current forecast net overspend against reported monthly monitoring over the course of the previous year: Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Chart 1 – Current and Prior-Year Forecast Variance General Fund Savings Tracker 17. Progress on delivery of agreed savings are at an early stage of the financial year and as would be expected at this point in time, not all are fully banked. Full Council agreed at the Budget Setting meeting in February 2026 a total of £21,176k of savings for the General Fund, but has been increased to reflect £509k of savings netted off in also agreed growth proposals. These additional grossed up savings are as follows: • £5k Lake Farm BMX Track • £35k Insurance Growth • £100k Complex Criminal Cases Prosecution Lawyer Income • £229k Implementation of Additional Licensing Policy Income • £140k Weekend provision Cemetery and crematorium Income 18. Collectively, including the grossing up of savings included in approved growth bids, the revised new General Fund savings agreed for 2026/27 thus total £21,685k. In addition, 2025/26 agreed savings totalling £5,405k that were not fully delivered or written out in the 2026/27 Budget have also been rolled forward into the current year savings tracker – a combined total being monitored in year of £27,090k. 19. Monitoring, at this early stage of the financial year shows £8,734k has already been fully delivered (Blue = 33%) and a further £7,462k is on track (green = 28%). Work continues to across Directorates to deliver on those proposals currently identified at risk or potentially being deferred to delivery next year. Full details of progress on £0.0m £5.0m £10.0m £15.0m £20.0m £25.0m £30.0m £35.0m £40.0m 2025/26 2026/27 Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public delivering the savings are set out in Appendix B, whilst a summary of the savings tracker is shown in the table below: Table 2 – Summary of Savings Tracker 20. Progress on delivering agreed savings is also improved on the previous financial year at this stage of the financial year, with 61% identified as delivered or on track (compared to 41% last year). The chart below illustrates this: Chart 2 – Progress on Savings Delivery Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Fees and Charges / Enforcement Policies 21. A review of the currently approved fees and charges applicable for filming in the borough (last approved February 2026) has been undertaken and compared with those charges in neighbouring authorities. It is proposed to introduce new charges in- year to align Hillingdon’s charges with market rates. The existing and proposed scale charges are set in Appendix C. 22. The penalties for offences that the Council has the power to enforce are set by the relevant statutes. In some instances, the statute creating the offence and setting the penalty that applies for that offence allows the Council to apply fine levels within specified upper and lower limits. Following a review of fine levels applied by the Council, it is recommended that the fine levels for the following offences be revised as shown in the table below: Table 3 – Proposed Changes to Specific Environmental Fines 23. The Renters' Rights Act 2005 introduced a strengthened enforcement regime and new financial sanctions that can be imposed by local housing authorities as an alternative to prosecution for landlord non-compliance with requirements of that Act and for some offences under associated legislation. These new financial sanctions take the form of civil penalties that may be imposed where the authority is satisfied (to the criminal standard – beyond reasonable doubt) that a landlord or “relevant person” has contravened specified statutory duties (e.g. tenancy reform provisions, eviction rules, information requirements). Statutory guidance issued under this Act sets out the expectation that local housing authorities will develop and apply a clear policy for determining when and how penalties are used and at what level in order to Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public ensure consistency, proportionality, and transparency. Penalties for offences are expected to be determined on a case-by-case basis, taking account of factors such as the severity of the contravention, degree of culpability and harm resulting. 24. In order to robustly administer the new enforcement regime, it is appropriate for the authority to adopt a policy setting out how the level of a penalty will be determined. If the authority does not have such a policy, it is more likely that enforcement decisions will be challenged (e.g. via appeal to the First-tier Tribunal). Therefore, it is recommended that the authority to approve a new policy for civil penalties under the Renters’ Rights Act 2025 and other housing legislation be delegated to the Cabinet Member for Community, Environment and Enforcement in consultation with the Cabinet Member for Planning, Housing & Property. Acceptance of Grant Funding and Contributions 25. Additional grant funding from the Department for Education [DfE] for 2026/27 of £2,580,470 has been offered to the Council to support continued investment in preventative services for children and families through the ongoing implementation of Family Help and Child Protection reforms. The funding will support the continuation of staffing capacity, service redesign activity, and the development of new delivery models, including dedicated resources from partner agencies to strengthen integrated working and improve outcomes for children and families. It will also enable the authority to embed and sustain the changes already implemented through Family Help and Child Protection reforms, including the further development of multi-agency approaches, earlier intervention and prevention activity, and the ongoing delivery of Family Group Decision Making [FGDM] arrangements in preparation for and in support of legislative requirements. 26. The grant will complement other existing funding streams and support the continuation of preventative services, ensuring that transformational improvements are embedded and sustained whilst delivering a more effective, family-centred approach to supporting children and families. 27. A number of planning gifts totalling £449k are requested to be approved as set out below: a) Norgine House, Widewater Place, Moorhall Road, Harefield - £40,440 b) Rosedale College, Wood End Green Road, Hayes - £30,000 c) Record Store, The Old Vinyl Factory, Hayes - £27,610 d) Pro Logis DC5&6, Iron Bridge Road North, West Drayton - £35,860 e) Land at Austin Road, Hayes - £25,000 f) Land at Avondale Drive, Hayes - £10,000 g) Master Brewer, Freezeland Way, Hillingdon - £79,500 h) Cricket Field Road, Uxbridge - £46,550 Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public i) Hayes Bridge Retail Park & Heathrow Interchange, Uxbridge Road, Hayes - £47,250 j) Paddington Packet Boat, High Road, Cowley - £19,960 k) The Arena, Bennetsfield Road, Stockley Park - £20,650 l) Holland and Holland, Ducks Hill Road, Northwood - £10,780 m) Former Sipson Garden Centre, Sipson Road - £55,185 SECTION 2 – HOUSING REVENUE ACCOUNT REVENUE 28. The Housing Revenue Account [HRA] is currently forecasting a breakeven position as summarised below: Table 4 – Summary of Housing Revenue Account Revenue Forecast 29. The detail behind the service delivery of the blocks included in table 4 are as follows: i. Operational Assets budget funds the services provided for repairs and maintenance, void repairs, compliance and inspections. ii. The Director of Housing budget includes tenancy management and tenants' services. The budgets include utility costs, and these will continue to be monitored given the volatility of the electricity and gas markets in recent times. iii. The Other Service Areas budget includes the Careline contract, HRA specific ICT costs and the revenue regeneration costs. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public iv. The Contribution to Shared Services budget includes the development and risk contingency, overheads and corporate and democratic core charges, and the bad debt provision. SECTION 3 – COLLECTION FUND 30. Council Tax income received by the Collection Fund is largely driven by the level of the Taxbase (expressed as the number of Band D equivalent properties). New monitoring processes have been introduced to monitor the level of growth in the Taxbase throughout the year. 31. Current growth in the taxbase for Council Tax is trending toward a shortfall over the course of the year of 34 Band D equivalent properties – this would equate to a deficit in annual income from Council Tax of £52k. In addition, monitoring of the bad debt provision indicates an increased requirement of £593k. In total, these two forecasts would mount to £646k – which would impact as a pressure in 2026/27. 32. The Taxbase change of 34 Band D properties is comprised as follows: Table 4 – Forecast Council Tax Collection Fund Position 33. The cost of providing discounts to older residents remains wholly a Council expense, and any variance impacts in the current year rather than being deferred through the Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Collection Fund Adjustment Account. Those eligible and claiming this discount was higher than budgeted at the end of the previous financial year and continues to remain so. Currently the trend would indicate a £115k additional cost over budget for this discount. 34. Hillingdon’s share of the outstanding historic debt (i.e. not 2026/27 billed) totals £22m, of which bad debt provision of £16m partly covers the risk of eventual non- collection. The chart below analyses that debt by year: Chart 3 – Hillingdon Share of Historic Council Tax Debt £0m £2m £4m £6m £8m £10m £12m 25/26 24/25 23/24 22/23 Prior Years Provided For Not Provided For Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public SECTION 4 – CAPITAL PROGRAMME General Fund 35. Council approved a gross capital spend for the General Fund of £87.149m in February 2026. Since then, approval was given by Cabinet in June 2026 for £22.872m of underspends in 2025/26 where fully grant funded to be rolled forward into the 2026/27 Budget. Additionally, four further schemes totalling £0.586m which are all fully funded by grant or s106 proceeds have also been approved by Cabinet or Cabinet Member. Thus, the current approved capital budget totals £110.607m. 36. The officer-led Capital Review Group [CRG] has considered the remaining (i.e. not 100% grant funded) requests for further roll-forward of 2025/26 underspends. That review has resulted in the following additional roll-forward requests to be approved by Cabinet: 1) Refurbishment of Crematorium - £890k spend funded by £596k borrowing and £294k contribution from Harrow; 2) Yiewsley/Otterfield Library - £1,381k spend funded by borrowing (this scheme had already commenced in 2025/26); 3) Harlington Road Fuel Pumps & Canopy Replacement – spend £290k funded by borrowing; 4) Cranford Park Heritage - £32k spend funded by borrowing, scheme in progress; 5) Parking Service Improvements - £202k spend funded by borrowing; 6) SRP/SEND Meadow High School, Northwood Lane - spend £10,269k funded by borrowing, already commenced in 2025/26; 7) SRP/SEND Meadow High School, Meadow Lane - spend £572k funded by borrowing, already commenced in 2025/26; 8) Charville Lane – Children’s Specialist House - £291k spend funded by borrowing, required as part of the revenue savings programme; 9) Vehicle Replacement Programme - £412k spend funded by borrowing, required to replace essential vehicles and plant; 10) Chrysalis Programme - £90k spend funded by borrowing to match the legacy expenditure already incurred in 2026/27; 11) Staying Close Project – Respite Care - £585k spend funded from borrowing to facilitate the delivery of revenue savings; 37. These eleven additional proposals for roll-forward of unspent 2025/26 budgets total £15.644m and all but £0.294m are funded from prudential borrowing. Should Cabinet Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public approve these further roll-forward requests, the approved General Fund Capital Programme expenditure for 2026/27 would increase to £126.251m 38. Against this proposed increased expenditure budget an underspend of £6.974m is forecast with the previously approved roll forward for the Outdoor Activities Centre accounting for the difference. 39. A summary of the General Fund capital forecast for 2026/27 is set out below and the detailed three-year programme included in Appendix D: Table 5 – General Fund Capital Summary Housing Revenue Account 40. Council approved a 2026/27 HRA Capital Programme in February 2026 with a gross spend of £136.308m and in June 2026 Cabinet approved roll-forward of 2025/26 underspends of £8.130m and the roll-back of £11.600m of budget from 2027/26 to 2026/27 for Hayes Regeneration works – a revised budget for the year of £156.038m. 41. Project managers are currently forecasting spend to match budget for 2026/27. A summary of the HRA Capital position at the end of Period 2 is set out below and the detailed three-year programme included in Appendix D: Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public Table 6 – Housing Revenue Account Capital Summary 5. Corporate implications a) Financial This report summarises the forecast revenue outturn positions for theGeneral Fund and currently shows a forecast overspend of £584k but would be covered by the £10,000k Risk and Contingency Provision. Net risks and opportunities of a potential further £2,659k have the potential to further impact on that forecast. Directorates are required to mitigate such forecast overspends wherever possible. The proposals to alter a number of fees and charges or enforcement policies during the year will assist in optimising the Council’s income and additionally provide further positive incentives with regard to anti-social behaviour. Requests for further roll -forward of 2025/26 General Fund Capital Programme schemes are included in the recoomedations for this report and are predominantly funded by prudential borrowing. b) Legal There is no specific statutory requirement prescribing the timing or content of in- year budget monitoring reports to Cabinet. However, under section 151 of the Local Government Act 1972, the Council is required to make proper arrangements for the administration of its financial affairs, and the Council’s s151 Officer has an ongoing duty to ensure that the Council maintains a balanced budget. In practice, regular budget monitoring reports to Members form a key part of demonstrating compliance with these duties, consistent with the expectations of the CIPFA Financial Management Code and external audit. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public It is accordingly in keeping with the principles of good governance for such reports to be brought to Cabinet, in relation to the Council’s budget position. Any relevant legal implications are referred to elsewhere within the body of this report. c) Alternative options This report sets out the latest forecasts for the General Fund and HRA revenue positions and do not in themselves present alternative options. However, service directorates are tasked with identifying mitigations to offset these forecast variances. Options exist to not increase fees and charges or enforcement penalties but would have an adverse effect on income and in some instances would not promote compliance with required behavious. Cabinet could choose not to approve the capital roll-forward requests from 2025/26 capital underspends, but these requests relate to committed schemes or capital projects that are deemed essential in delivering Council priorities. d) Risk management The forecast revenue position includes known potential risks and opportunities to thecore forecasts. All Corporate Management Team members are tasked with managing their budgets within their overall funding envelope and will seek to mitigate forecast net overspends as the year progresses. e) Other implications NIL 6. Consultation & engagement Not Applicable. 7. Timetable for implementation This report is updated on a monthly basis – the next report is scheduled to be presented to the September Cabinet meeting and will set out the Month 4 monitoring position. Executive Decision Report Cabinet 23 July 2026 Classification: Part 1 Public List of appendices attached A. Period 2 Revenue Monitoring B. Period 2 Savings Tracker C. Proposed Changes to Filming Fees and Charges D. Period 2 Capital Monitoring List of Background Papers a) Full Council approval of 2026/27 Budget and Medium-Term Financial Strategy (26th February 2026) b) Cabinet approval of Capital Schemes Roll-Forward requests fully funded by grant (25th June 2026)

Audit, Performance & Finance Committee –5 August 2026 Part I – Public CABINET FORWARD PLAN Committee name Audit, Finance & Performance Committee Officer reporting Anisha Teji, Democratic Services Papers with report Appendix A – Latest Forward Plan Ward As shown on the Forward Plan HEADLINES To monitor the Cabinet’s latest Forward Plan which sets out key decisions and other decisions to be taken by the Cabinet collectively and Cabinet Members individually over the coming year. The report sets out the actions available to the Committee. RECOMMENDATION That the Committee considers the Cabinet Forward Plan. SUPPORTING INFORMATION This is for consideration under the Committee’s Overview and Scrutiny distinct remit only. The Cabinet Forward Plan is published monthly, usually around the first or second week of each month. It is a rolling document giving the required public notice of future key decisions to be taken. Should a later edition of the Forward Plan be published after this agenda has been circulated, Democratic Services will update the Committee on any new items or changes at the meeting. As part of its Terms of Reference, the Committee should consider the Forward Plan and , if it deems necessary, comment as appropriate to the decision-maker on the items listed which relate to services within its remit. For reference, the Forward Plan helpfully details which committee’s remit covers the relevant future decision item listed. The Committee’s monitoring role of the Forward Plan can be undertaken in a variety of ways , including both pre -decision and post -decision scrutiny of the items listed . The provision of advance information on future items listed (potentially also draft reports) to the Committee in advance will often depend upon a variety of factors including timing or feasibility, and ultimately any such request would rest with the relevant Cabinet Member to decide. However, the 2019 Protocol on Overview & Scrutiny and Cabinet Relations (part of the Hillingdon Constitution) does provide guidance to Cabinet Members to:  Actively support the provision of relevant Council information and other requests from the Committee as part of their work programme;  Where feasible, provide opportunities for committees to provide their input on forthcoming executive reports as set out in the Forward Plan to enable wider pre -decision scrutiny (in addition to those statutorily required to come before committees , i.e. policy framework documents – see para. below). Audit, Performance & Finance Committee –5 August 2026 Part I – Public Therefore, in general, the Committee may consider the following actions on specific items listed on the Forward Plan: Committee action When How 1 To provide specific comments to be included in a future Cabinet or Cabinet Member report on matters within its remit. As part of its pre-decision scrutiny role, this would be where the Committee wishes to provide its influence and views on a particular matter within the formal report to the Cabinet or Cabinet Member before the decision is made. This would usually be where the Committee has previously considered a draft report or the topic in detail, or where it considers it has sufficient information already to provide relevant comments to the decision-maker. These would go within the standard section in every Cabinet or Cabinet Member report called “Committee comments”. The Cabinet or Cabinet Member would then consider these as part of any decision they make. 2 To request further information on future reports listed under its remit. As part of its pre-decision scrutiny role, this would be where the Committee wishes to discover more about a matter within its remit that is listed on the Forward Plan. Whilst such advance information can be requested from officers, the Committee should note that information may or may not be available in advance due to various factors, including timescales or the status of the drafting of the report itself and the formulation of final recommendation(s). Ultimately, the provision of any information in advance would be a matter for the Cabinet Member to decide. This would be considered at a subsequent Committee meeting. Alternatively, information could be circulated outside the meeting if reporting timescales require this. Upon the provision of any information, the Committee may then decide to provide specific comments (as per 1 above). 3 To request the Cabinet Member considers providing a draft of the report, if feasible, for the Committee to consider prior to it being considered formally for decision. As part of its pre-decision scrutiny role, this would be where the Committee wishes to provide an early steer or help shape a future report to Cabinet, e.g., on a policy matter. Whilst not the default position, Committees do occasionally receive draft versions of Cabinet reports prior to their formal consideration. The provision of such draft reports in advance may depend upon different factors, e.g., the timings required for that decision. Ultimately any request to see a draft report early would need the approval of the relevant Cabinet Member. Democratic Services would contact the relevant Cabinet Member and Officer upon any such request. If agreed, the draft report would be considered at a subsequent Committee meeting to provide views and feedback to officers before they finalise it for the Cabinet or Cabinet Member. An opportunity to provide specific comments (as per 1 above) is also possible. 4 To identify a forthcoming report that may merit a post- decision review at a later Committee meeting As part of its post-decision scrutiny and broader reviewing role, this would be where the Select Committee may wish to monitor the implementation of a certain Cabinet or Cabinet Member decision listed/taken at a later stage, i.e., to review its effectiveness after a period of 6 months. The Committee should note that this is different to the use of the post-decision scrutiny ‘call-in’ power which seeks to ask the Cabinet or Cabinet Member to formally re-consider a decision up to 5 working days after the decision notice has been issued. This is undertaken via the new Scrutiny Call-in App members of the relevant Committee. The Committee would add the matter to its multi- year work programme after a suitable time has elapsed upon the decision expected to be made by the Cabinet or Cabinet Member. Relevant service areas may be best to advise on the most appropriate time to review the matter once the decision is made. BACKGROUND PAPERS  Protocol on Overview & Scrutiny and Cabinet relations adopted by Council 12 September 2019  Scrutiny Call-in App

Status Consultation / Scrutiny Ref Business Item Further information Ward(s) NEW ITEM CABINET meeting Cabinet Member Shareholder Committee Full COUNCIL Cabinet Member(s) Responsible Relevant Committee Report Author Corporate Director Responsible Public or Private (with reason) Consultation related to any decision & planned scrutiny committee engagement SI Monthly Council Budget - monitoring report The Cabinet receives a monthly report setting out in detail the Council’s revenue and capital position. All 17 September Cllr Eddie Lavery Audit, Finance & Performance Andy Goodwin / Matt Davis Steve Muldoon / Pete Carpenter Public Audit, Finance & Performance Committee to review after Cabinet 134 Banking, Client Money Manager and Merchant Services Following delegated authority from Cabinet in 2019, the Leader and relevant Cabinet Member will consider contract decisions for the Council's banking services, Client Money Manager Account and Merchant Services. N/A September Cllr Eddie Lavery Audit, Finance & Performance Annette Reeves / Trudie Eldriny / Michelle Kenyon Steve Muldoon Private (3) SI Audit, Finance & Performance Committee Annual Report The Committee is required to submit an annual report to Council outlining its activities over the previous year in relation to its distinct audit and assurance work sessions: Internal Audit, External Audit, Counter Fraud, Risk Management and the Financial reporting process of the Statement of Accounts. A further report will be submitted to the Council in May regarding the Committee's separate overview and scrutiny sessions as part of the Annual Scrutiny Report. N/A 24 September N/A Audit, Finance & Performance Committee Democratic Services / Claire Baker Steve Muldoon Public 135 The Council's Insurance Contracts Cabinet will consider contracts with insurance providers, following a competitive tender exercise for the Council's insurance which is up for renewal. N/A 22 October Cllr Eddie Lavery Audit, Finance & Performance Harrison Thorpe / Trudie Eldriny Steve Muldoon / Pete Carpenter Private (3) SI Monthly Council Budget - monitoring report The Cabinet receives a monthly report setting out in detail the Council’s revenue and capital position. All 22 October Cllr Eddie Lavery Audit, Finance & Performance Andy Goodwin / Matt Davis Steve Muldoon Public Audit, Finance & Performance Committee to review after Cabinet SI Monthly Council Budget - monitoring report The Cabinet receives a monthly report setting out in detail the Council’s revenue and capital position. All 19 November Cllr Eddie Lavery Audit, Finance & Performance Andy Goodwin / Matt Davis Steve Muldoon Public Audit, Finance & Performance Committee to review after Cabinet 162 Biannual Performance Report Cabinet will receive its biannual report performance report for the current year, looking back on how the Council is delivering on key service metrics and the Council Strategy - and looking ahead at planned actions. N/A 17 December Cllr Richard Mills Audit, Finance & Performance Ian Kavanagh Matthew Wallbridge Public Audit, Finance & Performance Committee to review after Cabinet SI Monthly Council Budget - monitoring report The Cabinet receives a monthly report setting out in detail the Council’s revenue and capital position and other key financial decisions required. All 17 December Cllr Eddie Lavery Audit, Finance & Performance Andy Goodwin / Matt Davis Steve Muldoon Public Audit, Finance & Performance Committee to review after Cabinet NOVEMBER 2026 DECEMBER 2026 OCTOBER 2026 Decision-Maker Cabinet / Committee Leads & Officers 1 Status Consultation / Scrutiny Ref Business Item Further information Ward(s) NEW ITEM CABINET meeting Cabinet Member Shareholder Committee Full COUNCIL Cabinet Member(s) Responsible Relevant Committee Report Author Corporate Director Responsible Public or Private (with reason) Consultation related to any decision & planned scrutiny committee engagement Decision-Maker Cabinet / Committee Leads & Officers SI 2027/28 Budget and Future Medium- Term Financial Strategy (BUDGET FRAMEWORK) This report will set out the Medium Term Financial Strategy (MTFS), which includes the draft General Fund reserve budget and capital programme for 2027/28 for consultation, along with indicative projections for the following four years. This will also include the HRA rents for consideration and may include Council Tax Reduction Scheme proposals. All 17 December 25 February 2027 Cllr Eddie Lavery Audit, Finance & Performance Andy Goodwin / Matt Davis Steve Muldoon Public Public consultation, consultation with the Audit, Finance & Performance Committee, along with statutory consultation with businesses ratepayers. SI Programme of Meetings for the next Municipal Year Each year the full Council agrees the programme of meetings for the ensuing Municipal Year, setting out the dates and times of Council, Cabinet and Committee meetings. N/A 21 January 2027 N/A N/A Lloyd White Public SI Council Tax-Base and Business Rates Forecast 2027/28 This report sets out the proposed Council Taxbase and Business Rates Forecast for the forthcoming financial year and in accordance with the legislation for approval by the full Council. The Council is required to calculate both its Council Taxbase as at 30 November 2023 and the Business Rates forecast for the forthcoming year by the end of January. All 21 January 2027 Cllr Eddie Lavery N/A Andy Goodwin / Matt Davis Steve Muldoon Public SI = Standard Item that may be considered each month/regularly The Cabinet's Forward Plan is an official document by the London Borough of Hillingdon, UK Schedule of Individual Cabinet Member Decisions that may be taken each month (standard items non key-decisions) 2

Classification: Public Audit, Finance & Performance Committee – 5 August 2026 AUDIT, FINANCE & PERFORMANCE COMMITTEE – MULTI-YEAR WORK PROGRAMME Committee name Audit, Finance & Performance Committee Officer reporting Anisha Teji, Democratic Services Papers with report None Ward All HEADLINES This report is to enable the Audit, Finance & Performance Committee to review planned meeting dates and the work programme. RECOMMENDATIONS That the Committee considers the Work Programme and agrees any amendments. SUPPORTING INFORMATION The Committee's meetings will start at 6pm. Forthcoming meeting dates are as follows and the work programme set out afterwards which can be adjusted as the Committee sees fit: Meetings Room 5 August 26 CR 5 Special meeting for Ind. Chair interviews – 10 September 2026 CR 5 23 September 26 CR 5 3 November 26 CR 5 25 November 26 CR 5 27 January 27 CR 5 3 March 27 CR 5 1 April 27 CR 5 5 May 27 CR 5 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 10 September 2026 Audit/Assurance Session Overview/Scrutiny Session No items for consideration at this meeting No items for consideration at this meeting Special meeting for Independent Chair interviews Democratic Services Report Deadline: 1 September 2026 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 23 September 2026 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Governance Review Improvement Plan Update + Financial Modernisation Plan Update s151 – Steve Muldoon Matthew Wallbridge Daniel Toohey, Monitoring Officer Report back to Full Council on Section 24 recommendations Pete Carpenter - Statutory Accounting, Investments & Pension Updates on Accounts + AGS sign off by Members Pete Carpenter - Statutory Accounting, Investments & Pension External Audit item Pete Carpenter - Statutory Accounting, Investments & Pension Risk Assurance Reports Claire Baker - Internal Audit & Risk Assurance Counter Fraud Progress Report 26/27 Q1 Alex Brown – Counter Fraud Internal Audit Update Claire Baker - Internal Audit & Risk Assurance M4 Monthly Budget Monitoring (reported to Cabinet 17 September) Steve Muldoon – Finance Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report Deadline: 11 September 2026 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 3 November Audit/Assurance Session Overview/Scrutiny Session Lead Officer Service Scrutiny item - TBC TBC M5 Monthly Budget Monitoring (reported to Cabinet on 22 October) Steve Muldoon – Finance Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report Deadline: 21 October 2026 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 25 November 2026 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Governance Review Improvement Plan Update + Financial Modernisation Plan Update s151 – Steve Muldoon Matthew Wallbridge Daniel Toohey, Monitoring Officer External Audit Draft Annual Reports (Pension Fund & Council) Risk Assurance Reports Claire Baker - Internal Audit & Risk Assurance Internal Audit Update Claire Baker - Internal Audit & Risk Assurance Counter Fraud Progress Report – 26/27 Q2 Alex Brown – Counter Fraud Forward Pan Anisha Teji - Democratic Services M6 Monthly Budget Monitoring (reported to Cabinet on 19 November) Steve Muldoon – Finance Work Programme Anisha Teji - Democratic Services Report Deadline: 13 November 2026 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 27 January 2027 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Statement of Accounts Cabinet Budget Proposals on behalf of all Select Committees (reported to Cabinet 17 December) Steve Muldoon – Finance Strategic Risk Register Steve Muldoon – Finance Bi- Annual Performance Report 26/27 (reported to Cabinet 17 December) Matthew Wallbridge/ Ian Kavangh – Corporate Services Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report Deadline: 15 January 2027 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 3 March 2027 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Governance Review Improvement Plan Update + Financial Modernisation Plan Update s151 – Steve Muldoon Matthew Wallbridge Daniel Toohey, Monitoring Officer External Audit item Risk Assurance Reports Claire Baker - Internal Audit & Risk Assurance Internal Audit Update Claire Baker - Internal Audit & Risk Assurance Internal Audit Plan 27/28 Claire Baker - Internal Audit & Risk Assurance Internal Audit Charter Claire Baker - Internal Audit & Risk Assurance Counter Fraud Operational Work Plan 27/28 Alex Brown – Counter Fraud Counter Fraud Progress Report – 26/27 Q3 Alex Brown – Counter Fraud M9 Monthly Budget Monitoring (reported to Cabinet 18 February) Steve Muldoon – Finance Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report deadline: 19 February 2027 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 1 April 2027 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Service Scrutiny item - TBC TBC M6 Monthly Budget Monitoring (reported to Cabinet 25 March) Steve Muldoon – Finance Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report Deadline: 19 March 2027 Classification: Public Audit, Finance & Performance Committee – 5 August 2026 Meeting Date: 5 May 2027 Audit/Assurance Session Overview/Scrutiny Session Lead Officer Governance Review Improvement Plan Update + Financial Modernisation Plan Update s151 – Steve Muldoon Matthew Wallbridge Daniel Toohey, Monitoring Officer External Audit Claire Baker - Internal Audit & Risk Assurance Risk Assurance Annual Report – 26/27 Claire Baker - Internal Audit & Risk Assurance Internal Audit Annual Report – 26/27 Claire Baker - Internal Audit & Risk Assurance Committee Annual Report - 26/27 Counter Fraud Progress Update– 26/27 Q4 Alex Brown – Counter Fraud M6 Monthly Budget Monitoring (reported to Cabinet 29 April) Steve Muldoon – Finance Forward Plan Anisha Teji - Democratic Services Work Programme Anisha Teji - Democratic Services Report deadline: 23 April 2027