The Audit Committee of Doncaster Council was scheduled to meet on Tuesday, 31st March 2026, to discuss the internal audit coverage for the South Yorkshire Airport City (SYAC) programme. The meeting's agenda focused on reviewing the work undertaken by the Internal Audit team concerning the reopening of Doncaster Sheffield Airport (DSA) and the associated governance arrangements.

South Yorkshire Airport City (SYAC) Internal Audit Coverage 2025/26

The primary focus of the meeting was to consider the internal audit work conducted throughout the 2025/26 financial year relating to the South Yorkshire Airport City (SYAC) programme. This programme aims to reopen Doncaster Sheffield Airport (DSA) and develop a cluster of high-value economic activity. The report presented outlined the process for identifying appropriate internal audit coverage for the SYAC programme and the outcomes of the work completed to date.

The report detailed two key areas of audit work:

• South Yorkshire Airport City (SYAC) Cabinet Report 5th November 2025 Due Diligence: This audit involved a thorough review of the Cabinet report presented on 5th November 2025. The objective was to verify that the report's contents, including material comments and recommendations, were soundly based on verified source documentation. The due diligence exercise covered document verification, evidence assessment, risk and assumption review, and governance and compliance checks. The audit provided Substantial Assurance that the Cabinet report was soundly based on verified evidence. Improvement actions were identified concerning risk management, tracking key documents, and the need for increased officer capacity and programme management. The review did not pass judgment on the decisions made by the Cabinet or those due to be made by the Full Council.

• South Yorkshire Airport City (SYAC) Governance Assurance: This audit focused on a structured governance review of the process to reopen SYAC, aiming to ensure the programme is delivered lawfully, well-governed, and financially sound. The audit assessed areas such as governance and accountability, programme controls and delivery management, financial assurance, risk management, compliance and probity, reporting, transparency, public accountability, recruitment and retention, and exit and contingency planning. The audit was expected to provide Reasonable Assurance that governance arrangements were being developed for the SYAC programme, with key areas for improvement identified. These included the finalisation of a detailed programme plan with a critical path, the finalisation of draft legal and governance documents, close monitoring of the financial position, addressing conflicts of interest, accelerating capacity and expertise within the programme, and strengthening risk management arrangements.

The report also mentioned ongoing Consultancy / Advisory work and Future Programme Assurance strands, which are dependent on the programme's progression.

The Audit Committee was asked to note and consider the work undertaken regarding the SYAC programme, the principles applied in its identification and delivery, and the related legal advice from King's Counsel. Additionally, the committee was to consider the inclusion of a definition for significant interim change to the Internal Audit Plan within the Internal Audit Strategy.

The meeting documents also included references to external legal advice obtained, which was not for publication due to legal professional privilege. The report highlighted that effective oversight of Internal Audit by the Audit Committee adds value by ensuring the Council manages its risks in support of its key priorities and outcomes. The Council has a statutory duty under the Accounts and Audit Regulations 2015 to undertake effective Internal Audit.