The Combined Fire Authority for County Durham and Darlington Audit and Finance Committee are scheduled to meet to discuss the auditor's annual report and strategy, the internal audit charter and progress, governance statements, financial forecasts, and budget plans. The meeting will be held at the County Durham and Darlington Fire and Rescue Service Headquarters.

2026/27 Budget and Medium Term Financial Plan

The committee will be presented with the 2026/27 Budget and Medium Term Financial Plan. The report pack includes the 2026/27 Budget and Medium Term Financial Plan and Appendix A.

The report outlines the projected budget for the upcoming financial year and the medium-term financial strategy for the Combined Fire Authority for County Durham and Darlington. This includes consideration of funding, expenditure, and potential savings or investments.

Draft Auditors Annual Report

The Draft Auditors Annual Report for the year ended 31 March 2025 is to be discussed.

The report is prepared by the external auditors and provides an independent assessment of the Fire Authority's financial statements and internal controls. It highlights any significant findings or recommendations for improvement.

Audit Strategy Memorandum

The Audit Strategy Memorandum for the year ended 31 March 2025 will be presented to the committee.

This document outlines the scope and approach of the external audit for the specified period. It details the areas of focus, the methodology to be used, and the planned timeline for the audit.

Internal Audit Charter

The committee will discuss the Internal Audit Charter. The report pack includes the Internal Audit Charter and Appendix 1.

The charter defines the purpose, authority, and responsibility of the internal audit function within the Fire Authority. It sets out the scope of internal audit work and its role in providing independent assurance and advice.

Internal Audit Progress Report

The Internal Audit Progress Report is also scheduled for discussion.

This report provides an update on the progress of internal audit work against the agreed audit plan. It highlights key findings, recommendations, and management responses.

Annual Governance Statement 2024/25

The Annual Governance Statement 2024/25 is to be presented to the committee. The report pack includes the Annual Governance Statement 2024/25 and Appendix A.

This statement provides an assessment of the effectiveness of the Fire Authority's governance arrangements. It identifies any significant weaknesses in governance and outlines plans for improvement.

Corporate Governance Action Plan Update

The Corporate Governance Action Plan Update will be discussed. The report pack includes the Corporate Governance Action Plan Update and Appendix A.

This report provides an update on the progress of actions taken to address any identified weaknesses in corporate governance. It monitors the implementation of improvements and ensures that governance arrangements are effective.

Forecast of Outturn 2025/26 (Quarter Two)

The Forecast of Outturn 2025/26 (Quarter Two) will be presented, based on expenditure and income to 31 September 2025. The report pack includes the Forecast of Outturn 2025/26, Appendix 1 and Appendix 2.

This report provides a forecast of the Fire Authority's financial performance for the current financial year, based on actual expenditure and income to date. It highlights any potential variances from the budget and identifies areas for management action.

Short Term Investments and Long Term Borrowing (Quarter Two)

The Short Term Investments and Long Term Borrowing (Quarter Two) report is scheduled for discussion.

This report provides an update on the Fire Authority's investment and borrowing activities. It details the performance of short-term investments and the status of long-term borrowing arrangements.