Audit, Finance & Performance

Lloyd White Head of Democratic Services London Borough of Hillingdon, 3E/05, Civic Centre, High Street, Uxbridge, UB8 1UW www.hillingdon.gov.uk Audit, Finance & Performance Committee Members on the Committee Vacant (Independent Chair (Co-opted Member)) Councillor Adam Huddle Councillor John Riley Councillor Daniel Singham Councillor Tony Eginton Date: THURSDAY 10 SEPTEMBER 2026 Time: 4.00 PM Venue: COMMITTEE ROOM 3 - CIVIC CENTRE, HIGH STREET, UXBRIDGE UB8 1UW Meeting Details: The public and press are welcome to attend and observe the meeting. For safety and accessibility, security measures will be conducted, including searches of individuals and their belongings. Attendees must also provide satisfactory proof of identity upon arrival. Refusal to comply with these requirements will result in non-admittance. This meeting may be broadcast on the Council’s YouTube channel. You can also view this agenda online at www.hillingdon.gov.uk Published: Wednesday 2 September 2026 Contact: Anisha Teji, Democratic Services Email: ateji@hillingdon.gov.uk Useful information for residents and visitors Travel and parking Bus routes 427, U1, U3, U4 and U7 all stop at the Civic Centre. Uxbridge underground station, with the Piccadilly and Metropolitan lines, is a short walk away. Limited parking is available at the Civic Centre. For details on availability and how to book a parking space, please contact Democratic Services. Please enter from the Council’s main reception where you will be directed to the Committee Room. Accessibility An Induction Loop System is available for use in the various meeting rooms. Please contact us for further information. Attending, reporting and filming of meetings For the public part of this meeting, residents and the media are welcomed to attend, and if they wish, report on it, broadcast, record or film proceedings as long as it does not disrupt proceedings. It is recommended to give advance notice to ensure any particular requirements can be met. The Council will provide a seating area for residents/public, an area for the media and high speed WiFi access to all attending. The officer shown on the front of this agenda should be contacted for further information and will be available at the meeting to assist if required. Kindly ensure all mobile or similar devices on silent mode. Please note that the Council may also record or film this meeting and publish this online. Emergency procedures If there is a FIRE, you will hear a continuous alarm. Please follow the signs to the nearest FIRE EXIT and assemble on the Civic Centre forecourt. Lifts must not be used unless instructed by a Fire Marshal or Security Officer. In the event of a SECURITY INCIDENT, follow instructions issued via the tannoy, a Fire Marshal or a Security Officer. Those unable to evacuate using the stairs, should make their way to the signed refuge locations. Terms of Reference The Audit, Finance and Performance Committee is established to carry out the Council’s independent audit and assura nce function and a distinct overview and scrutiny function in relation to the Council’s finance, performance and corporate services. The Committee will maintain a clear independence and separation between these two distinct roles through its meetings, work programme and agenda structure. Membership will be politically balanced, and determined by the Full Council. Membership will include an independent non-voting Co -opted Member as Chair with relevant financial expertise. The Vice-Chair will come from the majority group. No Cabinet Member shall serve concurrently on the Committee. Audit and assurance functions The Committee’s role is to:  Review and monitor the Council’s audit, governance, risk management framework and the associated control envi ronment, as an independent assurance mechanism;  Review and monitor the Council’s financial and non -financial performance to the extent that it affects the Council’s exposure to risk and/or weakens the control environment;  Oversee the financial reporting process of the Statement of Accounts. Decisions in respect of strategy, policy and service delivery or improvement are reserved to the Cabinet or delegated to Officers. Internal Audit 1. Review and approve (but not direct) the Internal Audit Strategy to ensure that it meets the Council's overall strategic direction. 2. Review, approve and monitor (but not direct) Internal Audit’s planned programmes of work, paying particular attention to whether there is sufficient and appropriate coverage. 3. Establish a d irect reporting relationship with the Head of Internal Audit and work with the Corporate Management Team to ensure Internal Audit can perform without interference from management and has unrestricted access to the data, records, information, personnel, an d physical properties necessary to fulfil the internal audit mandate. 4. Through quarterly Internal Audit summary reports of work done, monitor progress against the Internal Audit Plan and assess whether adequate skills and resources are available to provide an effective Internal Audit function. Monitor the main Internal Audit recommendations and consider whether management responses to the recommendations raised are appropriate with due regard to risk, materiality and coverage. 5. Make recommendations to the Leader of the Council and Cabinet Member for Finance on any changes to the Council’s Internal Audit Strategy and plans. 6. Review the Annual Report and Opinion Statement and the level of assurance this provides over the Council’s corporate governance arrang ements, risk management framework and system of internal controls. 7. Discuss with the Head of Internal Audit the quality assurance and improvement program and agree the plan and scope of any external quality assessment. Consider reports dealing with the ac tivity, management and performance of internal audit services and approve the Head of Internal Audit’s action plans to address any areas of improvement. 8. To be fully consulted on any recruitment, appointment or dismissal of the Head of Internal Audit and provide input to Corporate Management Team in relation to their reporting lines, and performance evaluation. If necessary, collaborate with Corporate Management Team to establish appropriate safeguards if Head of Internal Audit roles and responsibilities impair, or appear to impair, the internal audit function’s independence. External Audit 9. Receive and consider the External Auditor’s annual letter, relevant reports and the report to those charged with governance. 10. Monitor management action in response to issues raised by External Audit. 11. Receive and consider specific reports as agreed with the External Auditor. 12. Comment on the scope and depth of External Audit work and ensure that it gives value for money, making any recommendations to the Corporate Director of Finance. 13. Be consulted by the Corporate Director of Finance over the appointment of the Council’s External Auditor. 14. Following a request to the Corporate Director of Finance and, subject to the approval of the Leader of the Council or Cabinet Me mber for Finance, to commission work from External Audit. 15. Monitor arrangements for ensuring effective liaison between Internal Audit and External Audit, in consultation with the Corporate Director of Finance. Governance Framework 16. Maintain an overview of the Council’s Constitution in respect of contract procedure rules and financial regulations and, where necessary, bring proposals to the Leader of the Council or the Cabinet for their development. 17. Review any issue referred to it by the Chief Executiv e, Corporate or Executive Director, any Council body or external assurance providers including inspection agencies. 18. Monitor and review (but not direct) the authority’s risk management arrangements, including regularly reviewing the corporate risk register and seeking assurances that appropriate action is being taken on managing risk. 19. Review and monitor Council strategy and policies on anti -fraud and anti -corruption including the ‘Raising Concerns at Work’ policy making any recommendations on changes to th e Leader of the Council and relevant Corporate Director / Chief Operating Officer. 20. Oversee the production of the authority’s Annual Governance Statement and recommend its adoption. 21. Review the Council’s arrangements for corporate governance and make recommendations to the Director of Legal & Governance (Monitoring Officer) and/or Corporate Director of Finance on suggested actions to improve alignment with best practice.  22. Where requested by the Leader of the Council, Cabinet Member for Finance or Corporate Director of Finance, provide recommendations on the Council’s compliance with its own and other published standards and controls. Accounts 23. Review and approve the annual statement of accounts. Specifically, to consider whether appropriate accounting policies have been followed and whether there are concerns arising from financial statements or from the external auditor that need to be brought to the attention of the Council. 24. Consider the external auditor’s report to those charged with governance on issues arising from the external audit of the accounts. Review and reporting 25. In respect of Audit and Assurance functions, to undertake an annual independent review of the Committee’s effectiveness and submit an annual report to Council on the activity of the Committee. Formal duty of senior officers to attend for Audit & Assurance purposes Whilst Council officers will invariably attend meetings voluntarily, in fulfilling its role, and should it be required, the Committee may require the Head of Paid Service and/or any senior officer (third tier and above) to attend before it to explain in relation to matters within its remit and it shall be the duty of those persons to attend if so required. Where any senior officer is required to attend the Committee under this provision, the Chair will inform the Head of Democratic Services. The Head of Democratic Services shall inform the officer in writing or by email giving at least 10 working days’ notice of the meeting at which he/she is required to atte nd. The notice will state the nature of the item on which he/she is required to attend to give account and whether any papers are required to be produced for the Committee. Where the account to be given to the Committee will require the production of a re port, then the officer concerned will be given sufficient notice to allow for preparation of that documentation. Where, in exceptional circumstances, the officer is unable to attend on the required date, then the Committee shall, in consultation with the o fficer, arrange an alternative date for attendance. When calling senior officers under this provision, the Committee will remain bound by the Code of Conduct for Members and Co-opted Members, ensure questioning is conducted in a fair and balanced manner and not of a personal critical nature. Overview and Scrutiny functions 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 pertinent 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 the following Cabinet Member portfolio(s) and service areas: Cabinet Portfolios Officer Directorates Service Areas Leader of the Council Chief Execut ive’s Office Governance Finance Finance Financial Strategy & MTFS Strategic & Operational Finance Financial Management Statutory Accounting, Investments and Pensions All Finance (inc. General Fund, Schools Budget, Revenues and Benefits, Housing Revenue Accounts) Counter Fraud Procurement & Commissioning Internal Audit & Risk Assurance Corporate Services, Digital & Transformation Corporate Services Transformation Cross-cutting Commercialisation Agenda 1 Election of Chair for meeting 2 Apologies for absence 3 Declarations of interest 4 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 5 Minutes of the Meeting held on 5 August 2026 1 - 2 Part II - Private and Not for Publication That the reports in Part 2 of this agenda be declared not for publication because they involve the disclosure of information in accordance with Section 100(A) and Part 1 of Schedule 12 (A) to the Local Government Act 1972 (as amended), in that they conta in exempt information and that the public interest in withholding the information outweighs the public interest in disclosing it. 6 Interviews for the Independent Chair of the Audit, Finance and Performance Committee (to recommend to Council) 3 - 4

Minutes AUDIT, FINANCE & PERFORMANCE COMMITTEE 10 September 2026 Meeting held at Committee Room 3 - Civic Centre, High Street, Uxbridge UB8 1UW Committee Members Present: Councillors John Riley, Jonathan Bianco, Tony Eginton and Adam Huddle Also Present: Councillor Eddie Lavery – Cabinet Member for Finance (in attendance) LBH Officers Present: Tony Zaman – Chief Executive Officer Pete Carpenter – Director – Pensions, Treasury & Statutory Accounts Lloyd White – Head of Democratic Services Mark Braddock – Senior Democratic Services Manager Anisha Teji – Senior Democratic Services Officer Claire Baker – Head of Internal Audit 35. ELECTION OF CHAIR FOR MEETING (Agenda Item 1) It was proposed and seconded that Councillor John Riley be elected Chair for the meeting. There were no further nominations. RESOLVED: That Councillor John Riley be elected Chair of the meeting. 36. APOLOGIES FOR ABSENCE (Agenda Item 2) Apologies for absence were received f rom Councillor Daniel Singham with Councillor Jonathan Bianco substituting. 37. DECLARATIONS OF INTEREST (Agenda Item 3) There were no declarations of interest. 38. 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 4) It was confirmed that item 6 would be heard in Part II. 39. MINUTES OF THE MEETING HELD ON 5 AUGUST 2026 (Agenda Item 5) RESOLVED: That consideration of the minutes be deferred to the next meeting of the Committee. 40. INTERVIEWS FOR THE INDEPENDENT CHAIR OF THE AUDIT, FINANCE AND PERFORMANCE COMMITTEE (TO RECOMMEND TO COUNCIL) (Agenda Item 6) The Committee interviewed shortlisted candidates for the position of Independent Chair of the Audit, Finance & Performance Committee. Follo wing the interview process and deliberations, the Committee agreed to recommend a candidate to Full Council for appointment as Independent Chair. RESOLVED: That the Committee make a recommendation to Full Council that Mr Paul Grady be appointed as the Ind ependent Chair of the Audit, Finance & Performance Committee. The meeting, which commenced at 4.00 pm, closed at 6.42 pm. These are the minutes of the above 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.