The Greater Lincolnshire Combined County Authority (GLCCA) Audit Committee met on Wednesday, 5 November 2025, at Lincoln County Offices. The agenda included an internal audit progress report, a review of the authority's constitution, and a discussion of the audit committee's work programme. The meeting was expected to be broadcast via the GLCCA's internet site.

Internal Audit Progress Report

Claire Goodenough, Head of Internal Audit at Lincolnshire County Council, was scheduled to present the Internal Audit Progress Report – November 2025. The report provided an update on the progress of internal audit activities for the agreed 2025/26 audit plan.

The report included a performance dashboard, an analysis of 'live' audit reviews, and information on planning and resourcing. The report stated that the internal audit plan was progressing as expected, with 55% of the plan delivered at the start of quarter three. It also noted that the audit team was adequately resourced to deliver the agreed audit plan and follow up activity.

The report detailed internal audits in progress, including one on cost allocation and financial recharge arrangements, designed to assess systems, processes and controls in place to service financial recharges and oversight for SLA¹ and contract arrangements for core authority services. The scope included testing to provide assurance that the authority was not being disadvantaged financially through the arrangements in place. Another audit on legal compliance was reported as having an 'adequate' assurance rating, with the report due to the committee in February 2026.

Review of the Authority's Constitution

Lisa Tremble, Interim Monitoring Officer for GLCCA, and Nicola Calver, Member Services Manager at Lincolnshire County Council, were scheduled to present a report inviting the committee to consider amendments to the Terms of Reference of GLCCA Boards prior to their submission to the Authority.

A report pack included a document called Review of the Constitution, as well as appendices relating to Economic Advisory Panel Terms of Reference, and a Gifts and Hospitality Protocol.

Audit Committee Work Programme

The Audit Committee was invited to comment on the contents of its Work Programme. The work programme included items for consideration at future meetings, such as the Annual Report, the Approach and Plan to Final Accounts, and the Audited Statement of Accounts. The work programme also included items for consideration relating to risk management, fraud, and whistleblowing.