Issue - meetings

This report details progress made on delivery of the 2025/26 Audit Plan for the first two months of the 4^th quarter (January and February 2026). Due to Committee cycle, the update for March will be included in the 2026/27 Quarter 1 report. This report highlights that:

·       17 audit assignments have been finalised, including one ‘Partial’ audit opinions;

·       25 audit assignments arein progress, including 6 at draft report stage;

·       Progress against the audit plan is on track and will be materially delivered to support the Chief Internal Auditor’s annual audit opinion;

·       Five high priority recommendations have not been fully implemented by the original target date or agreed revised date. Explanation has been received from the relevant Directors as to why these have not been completed.

The Deputy Chief Internal Auditor (CIA) presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'F' to these Minutes in the Minute Book.

This report detailed progress made on delivery of the 2025/26 Audit Plan for the first two months of the 4th quarter (January and February 2026). Due to Committee cycle, the update for March would be included in the 2026/27 Quarter 1 report. The Deputy CIA provided an update on the partial assurance finding on passenger transport since the report’s publication, to confirm that the high priority recommendation had now been implemented.

The Deputy Chief Internal Auditor and Head of Audit Management Assurance (HAMA) responded to a query about how the progress of audits were presented in the report. It was noted that field work was agreed at the start of each audit and that progress continued to be updated following the report’s publication. It was noted that the information referred to was included in the CIA’s annual report but could also be presented on a rolling basis in the quarterly update reports for clarity purposes.

Committee Members agreed to request further explanation and assurance from the relevant Service/Corporate Directors on all recommendations listed in Appendix 1 with an implementation date of 31 March 2026 should these remain not implemented by the next meeting on 28 May 2026.

RESOLVED that the Audit and Governance Committee:

a)    Notes progress made andissues arising onthe deliveryof the2025/26 InternalAudit Plan.

b)    Notes the explanations provided for non-implemented recommendations (Appendix 1) and determines that further explanation and assurance from the Service / Corporate Director is required as indicated in discussion.

Voting: Agreed with no dissent