Agenda item

Report from S.151 Officer attached

The Section 151 Officer presented a report setting out the Progress Update from the Council to the Statutory Recommendation received from the External Auditor under schedule 7 of the Local Audit and Accountability Act 2014.

The Leader, Councillor O’Brien and the Cabinet Member, Finance and Transformation explained that the report provides the fourth update on activity and delivery against this action plan with the previous updates being brought in April, July and October 2025. The report highlights the improvement work that has been carried out by the Assurance Boards. In addition to the work carried out by the Boards there have been Council wide briefings, Senior Management sessions and Strategic Leadership Team engagement with the improvement work and compliance sprints.

There continues to be progress made within expected target dates across some of the plan. The plan in Appendix 1 was split into the following areas:

1. Financial Resilience (including financial strategy)
2.  Finance Capacity and Transformation (actions in relation to the finance restructure)
3. Governance and Compliance including Estate Management and Leadership and Governance Arrangements:

A recent summary of some Improvement Work Plan activity (in addition to above) by each Board was set out within the report. It was reported that as the first year of the work of the Boards comes to end the majority of recovery actions are complete and the activity set out in the report in the following has become business as usual activity

• Commercial
• Finance
• Governance and Assurance
• Performance, Delivery and Transformation
• Property and Estates
• Regeneration

The progress made in the Improvement Action Plan was set out at appendix 1 of the report and it was explained that there continues to be progress made within the expected target date.

Priorities for the year ahead and governance going forward were set out. A draft plan on a page has been developed alongside the draft Corporate Plan on page (which is currently subject to final approval and sign off).  It is proposed to align the reporting process of the Improvement Plan alongside the current established process of the Corporate Plan, where in-quarter issues would be monitored through the Performance, Delivery and Transformation Board and Governance and Assurance Board where required additionally. A full quarterly update on delivery and performance of both the Improvement Plan and Corporate Plan would be published at Cabinet using the current governance and reporting methods for the Corporate Plan. In development of the Improvement Plan for 2026/27, the draft delivery priorities have been proposed across 5 boards:

Finance Board: 

Property and Estates Board: 

Performance, Delivery and Transformation Board: 

Governance and Assurance Board: 

Commercial Board: 

It is proposed that Regeneration Board will be monitored through the usual Corporate Planning process as through the year this has been seen as a duplication of assurance. The activities for that Board will be the key regeneration projects set out in the Corporate Plan

Those present were given the opportunity to ask questions and make comments and the following points were raised:

• Councillor Bernstein referred to the time being given to the work from the Leader, Cabinet Members, Chief Executive and Chief Officers  and asked whether the time given would now be reducing or would they still be as heavily involved in the work?

It was explained that the Leader, Chief Executive and Councillor Thorpe were committed to making sure that the work continued at the appropriate level. The work would continue and the six Governing Boards and Members Assurance Board will continue to meet to give a holistic view. It was stated that the commitment of time had shifted rather than decreased.

Impact had been made in 4 key areas which allowed focus to move to other areas such as Children’s Services, Estates and Digital Transformation.

• Councillor Gartside referred to the business continuity plans and asked what the outstanding 4% was and asked if more information can be provided about the activity of the assurance boards and their achievements.

It was explained that the proposal would be that the Cabinet will receive improvement plan updates going forward.

With regard to the 4% it was explained that the information would be available for inclusion within the coming weeks.

• Mr Webster asked that as the improvement plan had been required following the Forvis Mazars report, should there be an updated plan based on the report that was being considered at this Meeting.

It was explained that the report being considered as part of the Statement of Accounts was a retrospective look and it would be expected that issues picked up would be discussed at the Members Assurance Group.

• Councillor Berry referred to the two new systems that were referenced in relation to the Finance Assurance Board and asked whether the systems had been tailor made and if there was confidence in the training provided to ensure that staff were competent.

The Director of Finance explained that the systems were not bespoke to Bury and that the expected implementation would be 8 weeks and all users would be trained.

• Councillor Berry asked whether the savings made would be seen.

It was explained that savings would be in relation to procurement and value for money and were also about outcomes for residents and getting better value for money for them.

A discussion was had in relation to the recommendation that  a full quarterly update on delivery and performance of both the Improvement Plan and Corporate Plan would be published at Cabinet using the current governance and reporting methods for the Corporate Plan and therefore no further reports to the Audit Committee.

It was suggested that the proposed way forward would remove duplication and would give the Audit Committee the opportunity to resume deep dives of risks into other areas.

It was agreed:

1. That the Audit Committee Note the progress detailed in the action plan update.

2. That the proposal for future governance and monitoring of the improvement plan as outlined in the report be endorsed