The Greater Lincolnshire Combined County Authority Audit Committee was scheduled to review key governance documents, including the Annual Governance Statement and proposed changes to the Authority's Constitution. The committee was also set to consider reports on whistleblowing, risk management, and the progress and future plans of the internal audit function.

Annual Governance Statement - Year Ending March 2026

The committee was scheduled to consider the draft Annual Governance Statement for the year ending March 2026, presented by Debbie Simpson, Interim Section 73 Officer. This statement outlines the effectiveness of the Combined Authority's system of internal control, its governance arrangements, and its commitment to ethical values, openness, transparency, and robust financial management. The report detailed how the Greater Lincolnshire Combined County Authority (GLCCA) has discharged its responsibility to ensure its governance arrangements remain robust and effective, supporting the delivery of its statutory duties and strategic ambitions. The statement also highlighted the development of a Local Assurance Framework, designed to enable the GLCCA to deliver its strategic priorities and statutory functions lawfully and transparently.

Proposed Changes to the Constitution

Catherine Whitehead, Interim Monitoring Officer, was scheduled to present proposed amendments to the GLCCA's Constitution. These changes were intended to ensure the Constitution accurately reflects the Authority's governance arrangements, particularly in light of the end of the Transition Period on 1 April 2026. The report indicated that amendments would address practical improvements, clarify terminology, incorporate the terms of reference for the newly established Innovation Panel, and reflect a new staffing structure and associated scheme of delegation. The proposed changes also included arrangements for the delegation of Transport Functions and clarifications to the roles of the Audit and Scrutiny Committee. The committee was asked to recommend these changes to the Authority for approval.

Whistleblowing Annual Report

The Audit Committee was scheduled to receive the Whistleblowing Annual Report from Catherine Whitehead, Interim Monitoring Officer. This report was intended to provide an update on the arrangements in place for dealing with whistleblowing concerns and to detail any incidents received during the 2025/26 period. The report highlighted that the whistleblowing policy, approved in March 2025, is a key component of the Authority's governance, promoting an open and accountable culture. It was noted that as the Authority is new with a small staff, no whistleblowing incidents had been reported in the previous year, but the report aimed to raise awareness of the policy as the Authority grows.

Risk Management Strategy

Debbie Simpson, Interim Section 73 Officer, was scheduled to present an updated Risk Management Strategy. This strategy aims to provide a structured approach for identifying, assessing, and managing risks that could affect the GLCCA's ability to achieve its objectives. The report detailed revisions to the risk framework, including a move from a 4x4 to a 5x5 risk matrix for more sensitive assessment, and the introduction of three impact measurement options to reflect the Authority's diverse activities. The strategy also outlined a five-line model of defence for risk management and proposed the eventual move of responsibility from the Interim Section 73 Officer to a dedicated Risk Manager. The committee was asked to review and endorse the draft strategy.

Internal Audit Progress Report

Claire Goodenough, Head of Internal Audit and Risk, was scheduled to present the Internal Audit Progress Report for February 2026. This report provides an update on the progress of internal audit activities against the agreed 2025-2026 audit plan. The report included a performance dashboard, an analysis of live audit reviews, and details on planning and resourcing. It confirmed that the audit plan was on track for delivery and that there were no overdue management actions. The report also detailed the assurance ratings provided by completed audits, such as the Adequate rating for the Legal Compliance audit.

Proposed Annual Internal Audit Plan 2026-2027

Claire Goodenough, Head of Internal Audit and Risk, was also scheduled to present the proposed Internal Audit Plan for the financial year 2026-2027. This plan outlines the intended programme of work covering governance, risk, and controls for the upcoming year. The development of the plan was informed by various sources, including previous audit work and the Authority's evolving risk profile. The proposed plan included audits on areas such as Medium Term Financial Strategy (MTFS) and Fund Investment, Budgetary Control, Grant Management, Enterprise Risk Management, Adult Skills Funding Risks, and Workforce Planning, Recruitment & Skills. The committee was asked to consider and agree the proposed plan.

Audit Committee – Work Programme

The committee was invited to comment on its Work Programme, as detailed in Appendix A. This programme outlines the items scheduled for consideration by the Audit Committee throughout the year, ensuring its activity is focused where it can be of greatest benefit and that statutory requirements are met. The work programme listed the reports to be considered at the current meeting, including the Annual Governance Statement, Proposed Changes to the Constitution, Whistleblowing Annual Report, Risk Management Strategy, Internal Audit Progress Report, and the Proposed Annual Audit Plan 2026-2027. It also included items for future meetings, such as the Annual Internal Audit Report and Audited Statement of Accounts.