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.