The Greater Manchester Combined Authority Audit Committee met on Monday 21 September 2026 to review the annual reports of the committee and the Joint Audit Panel, discuss cybersecurity risks, and receive updates on governance, risk management, internal audit, and treasury management. The meeting also covered the draft statement of accounts for 2025-26 and the external audit progress.

Annual Report of the Audit Committee for 2025/26

Grenville Page, Chair of the GMCA Audit Committee, was scheduled to present the committee's annual report for 2025/26. This report was intended to provide an overview of the committee's work throughout the year, highlighting its role in supporting the Authority's governance, assurance, risk management, financial reporting, and accountability arrangements. The report aimed to demonstrate the committee's contribution to strengthening these areas across the GMCA.

Annual Report of the Joint Audit Panel (Police and Crime) 2025/26

Joanne Downs, Chair of the Greater Manchester Police and Crime Joint Audit Panel, was scheduled to present the panel's annual report for 2025/26. This report was to provide an overview of the panel's activities, including the assurance provided on governance, risk management, internal control, internal and external audit, and financial reporting within Greater Manchester Police. It was also to outline the transition to a newly constituted panel and identify key priorities for the upcoming year.

Cyber Security Deep Dive

Paul Wilkinson, Assistant Director Digital Solutions, and Ben Lancaster, Delivery Manager (Technology), were scheduled to lead a deep dive into cybersecurity. The discussion was expected to cover the strategic and operational context of cybersecurity for the GMCA, identifying significant risks such as ransomware, phishing, supply-chain compromises, and AI-enabled threats. The presentation was also to outline the controls and assurances currently in place, key challenges and opportunities, future developments, how spending is managed, and the appropriateness of reliance on third parties. The committee was invited to consider areas where they could provide support or constructive challenge.

Governance Review Update

Sarah Horseman, Director of Governance Risk & Assurance, was scheduled to provide an update on the implementation of the Governance Review Programme. The report was to outline the next phase of work aimed at further strengthening governance, performance oversight, and accountability arrangements. The committee was asked to consider the progress made, the benefits realised from revised governance and performance reporting, ongoing work to review the effectiveness of governance arrangements, and to comment on the proposed forward programme.

Risk Management Update

Paul Chase, Corporate Risk Manager, was scheduled to present an update on risk management activities. The report was to provide the Audit Committee with an update on corporate risk management activities that had been reviewed by the GMCA Senior Leadership Team. The committee was requested to review and comment on the progress of corporate risk management activity and consider the actions being taken by risk owners to strengthen controls, improve risk assessments, and ensure alignment with GMCA's strategic objectives.

Internal Audit Progress Audit Action Tracking Report

Jessica Jordan, Audit Manager, was scheduled to present an update on the progress of delivering the Internal Audit Plan for 2026/27 and the implementation of agreed audit actions. The report was also to provide a mechanism for seeking approval for any changes to the internal audit plan. Members were to consider and comment on the progress reports and the implementation status of agreed audit actions, and approve any changes to the Audit Plan.

Treasury Management Quarterly Update

Steve Wilson, Group Chief Finance Officer, was scheduled to provide an update on treasury management activities during the first quarter of 2026/27. The report was to update members on treasury activities and the forecast prudential and treasury indicators. Members were requested to consider the report and the forecast indicators.

External Audit Progress Update

A verbal update from Forvis Mazars, the External Auditors, was scheduled. This update was expected to cover the progress of the 2025/26 audit programme.

Audit Committee Work Programme

The committee was scheduled to note the work programme for 2026-27. It was suggested that the work programme should continue to distinguish between recurring assurance items, deep dives, governance updates, and emerging risk discussions to provide members with greater clarity on forthcoming agenda items.

Dates and Times of Future Meetings

The committee was scheduled to consider future meeting dates.

Minutes and Actions from the Meeting Held 22 July 2026

The committee was scheduled to consider the approval of the minutes and actions from the previous meeting held on 22 July 2026.

Joint Audit Panel Update

An update on the work of the Joint Audit Panel was scheduled to be received. Members were to note the appointment of Joanne Downs as Chair and updates relating to GMP's implementation of the MARK43 rostering and people management system. Members requested that future updates include a concise summary of key issues and assurances arising from Joint Audit Panel meetings.

Practice Recommendation from the Information Commissioner and Suggested Ongoing Reporting to the Committee in Relation to Information Governance Statutory Performance

The committee was scheduled to receive a report from the Statutory Data Protection Officer regarding an Information Commissioner's Office (ICO) Practice Recommendation relating to the publication of Freedom of Information (FOI) performance data. The report proposed the continuation of annual assurance reporting to the Audit Committee covering information governance, data protection, FOI compliance, transparency, and wider information rights matters.

GMFRS Update – HMICFRS Inspection Outcome Report

A presentation on the latest HMICFRS inspection outcomes for Greater Manchester Fire and Rescue Service (GMFRS) was scheduled. Members were to note the inspection results and the actions being taken by GMFRS in response to the findings.

Head of Internal Audit Opinion

The committee was scheduled to consider the Head of Internal Audit's Annual Opinion Report for 2025/26. Members were to note the overall opinion provided and discuss concerns regarding declining implementation performance of agreed actions.

Review of Effectiveness of Internal Audit

Consideration was to be given to a report setting out the arrangements in place to provide assurance to the Group Chief Finance Officer on the effectiveness of the Internal Audit Service. The assessment concluded that Internal Audit was generally compliant with Global Internal Audit Standards.

Draft Statement of Accounts 2025-26 and Annual Governance Statement

Consideration was to be given to a report presenting the Authority's draft Statement of Accounts for the financial year ended 31 March 2026. Members were to be advised on the production of the draft accounts within statutory deadlines and the ongoing work to support the longer-term recovery process.

Assessment of Going Concern

The committee was to consider the Going Concern Assessment supporting the preparation of the draft accounts. Members were to be advised that the assessment concluded GMCA remained a going concern.

Treasury Management Practices

The committee was scheduled to consider the updated Treasury Management Practices, which set out the operational arrangements supporting the Authority's treasury management activity. Members were to seek clarification on the use of overdrafts and short-term cash management arrangements.

Treasury Management Annual Outturn Report

Consideration was to be given to a report presenting the Authority's annual treasury management review of activities and the actual prudential and treasury indicators for 2025/26. Members were to note recent external commentary regarding GMCA's level of borrowing compared with other Combined Authorities.

Exclusion of the Press and Public

The committee was scheduled to consider excluding the press and public for specific items on the grounds that they involved the likely disclosure of exempt information.