Issue - meetings

This report details progress made on delivery of the first quarter of the 2026/27 Audit Plan plus the last month of the 2025/26 Audit Plan. This report highlights that:

·       All audit assignments from 2026/27 have been completed

·       29 audit assignments have been finalised, including four ‘Partial’ audit opinions;

·       17 audit assignments are in progress;

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

Eight high and three medium priority recommendations have not been fully implemented by the original target date or agreed revised date (as at 30 June). Explanation has been received from the relevant Directors as to why these have not been completed.