Decision

 RESOLVED

That the Audit and Governance Committee:

(i)            APPROVE the Internal Audit Plan for 2026/27, as provided in Appendix 1.

(ii)            APPROVE the Internal Audit Charter and Mandate, as provided in Appendix 2.

(iii)            APPROVE a delegation to the Executive Director of Finance (S151 Officer) to agree amendments to the Internal Audit Plan for 2026/27 in year, as necessary, in consultation with the Chair of the Audit and Governance Committee.

Reason for Decisions

For the Committee to exercise its duties and responsibilities under the Global Internal Audit Standards.