The Audit Panel of the Greater London Authority (GLA) met on Wednesday 1 July 2026 to review external and internal audit reports, discuss the corporate risk register, and monitor expenses and taxable benefits. Key decisions included noting the external auditor's planning report and the contents of various internal audit reports, with a particular focus on the effectiveness of controls and risk management across different GLA functions.

External Audit Reports

The panel received the Greater London Authority (GLA) Group Audit Planning Report for the year ended 31 March 2026 from Ernst & Young (EY). Stephen Reid, Partner at EY, presented the audit strategy, noting that there were no significant changes in audit risks from the previous year, and in some areas, risks had reduced. Materiality for the audit was set at £74.4 million, with uncorrected misstatements over £3.7 million to be reported. EY highlighted key audit risks, including the presumptive risk of management override of controls, inappropriate classification of capital expenditure, and risks associated with revenue recognition in the London Treasury Liquidity Fund (LTLF) and GLA Holdings (GLAH). Significant risks identified included the onerous contract provision for the London Stadium, property valuations, and non-current financial assets held at amortised cost, including expected credit loss provisions. The panel noted the contents of the report.

Internal Audit Reports

The panel reviewed a series of internal audit reports presented by David Esling, Head of Audit Assurance and Risk Management at the Mayor's Office for Policing and Crime (MOPAC).

• Internal Audit Annual Report 2025/26: This report concluded that the GLA has a reasonable internal control environment that is generally operating effectively. It detailed counter-fraud activities, including an investigation where an individual pleaded guilty to fraud offences and received a suspended sentence.
• GLA Internal Audit Progress Report 2025/26: This report outlined work undertaken between March and June 2026. It highlighted an upcoming external quality assurance review of the internal audit function. Regarding skills bootcamps, it was clarified that basic checks are in place to minimise fraud, and further data on fraud incidents and reductions would be provided.
• Skills Bootcamps: This audit provided substantial assurance, noting a strong programme framework, due diligence for training providers, and effective controls over claims and payments. Key risks identified were the need for mandatory fraud awareness training for staff and more consistent follow-up on employer reference checks, both of which were agreed by the Skills Bootcamps Team.
• Material Systems - Creditors and Debtors: This audit resulted in a reasonable assurance rating. Key findings included clear financial regulations and effective segregation of duties. Areas for improvement were identified regarding SAP user access declaration forms, the definition of thresholds for CHAPS payments, and the cessation of the annual report to the Mayor on debt write-offs. The recommendation for CHAPS payment thresholds was not accepted, with officers explaining that thresholds are managed by bank limits and the approval process rests with senior finance officers. The debt write-off report will be included in future outturn reports.
• Disability Working Practices – Follow Up: This follow-up review maintained a reasonable assurance rating. While one action was fully implemented and another partly implemented, completion rates for mandatory disability training remained below the 90% target (48% for managers, 71% for all staff). Further actions were agreed to strengthen monitoring and reporting, aiming to achieve the target by December 2026. Concerns were raised about the low uptake of training among managers, with officers explaining challenges in accessing reporting tools and the ongoing efforts to improve data visibility and target specific directorates. Michelle Byrne, Head of People Development, highlighted improvements in staff experience for disabled colleagues, with an increase in disclosed disabilities and positive staff survey results regarding inclusion.
• Affordable Homes – Follow Up: This review achieved substantial assurance, with both agreed management actions fully implemented. Key improvements include the establishment of a new Memorandum of Understanding (MOU) between the GLA and the Ministry of Housing, Communities and Local Government for the 2026-2036 programme, strengthening governance. The continued partner qualification review for 2025-2026 was also completed and approved.
• Digital Experience Unit – Follow Up: This audit maintained a reasonable assurance rating. Three actions were fully implemented, improving governance, project management frameworks, and alignment with corporate standards. However, the Data, Digital and Technology Strategy was not fully finalised, and project costing and financial controls required further strengthening. Further actions were agreed to finalise the strategy by December 2026 and complete a wider finance review by April 2027. Andy Burton, Head of Portfolio Digital Experience Unit, noted that the technology landscape had changed significantly following the TfL migration, necessitating a revised strategy.
• 2025-26 Core Growth Hub Grant Independent Audit: This annual audit reviewed claims made to the Department for Business and Trade for Growth Hubs. The claims examined were in accordance with grant terms, and the GLA maintained adequate records.

The panel noted the contents of these internal audit reports.

Corporate Risk Register

The panel noted the Corporate Risk Register, which had not been updated since the previous meeting on 19 March 2026. The register will be formally reviewed and updated again before the next meeting in October 2026.

Monitoring of Expenses and Taxable Benefits

The panel noted the taxable benefits and expenses incurred by the Mayor, London Assembly Members, and Senior Staff between 1 April 2025 and 30 April 2026. Total taxable benefits for Assembly Members amounted to £29,648, primarily for travel cards. Total expenses for the Mayor and Assembly Members were £10,205, with a notable increase in foreign travel. Senior staff expenses totalled £68,985, with foreign travel and hotels being significant cost areas. An exemption was noted for the International team, allowing them to book travel and accommodation outside the standard system using corporate credit cards. The report also highlighted the GLA's commitment to reducing carbon emissions from business travel.