The West of England Combined Authority Audit Committee is scheduled to convene on Monday, 2 November 2026. The meeting's agenda includes a review of the Information Governance Framework Policy Refresh and the Audit Findings Report for the year ending March 2026.

Information Governance Framework Policy Refresh

The committee is scheduled to consider an updated suite of policies designed to align with the Information Governance Framework. The aim is to ensure these policies support the framework's implementation and the Combined Authority's statutory obligations concerning information governance, security, data protection, and records management. The report outlines recommendations for the approval of the Information Governance Framework itself, a new Data Protection Complaints Procedure, and several supporting policies, including those on Data Protection, Freedom of Information and Environmental Information Regulations, Records Management, Information Security, IT Acceptable Use, Artificial Intelligence (AI), and Backup. These policies are intended to formalise the Authority's approach to managing information as a strategic asset, ensuring legal compliance, effective risk management, and public trust.

Audit Findings and Approval of the Financial Statements

A key item on the agenda is the Audit Findings Report for the year ending March 2026, presented by Grant Thornton UK LLP. This report outlines observations from the audit that are significant for those overseeing the financial reporting process. The committee is also scheduled to consider the Annual Audited Statement of Accounts for 2025/26 and the Letter of Representation. The Audit Findings Report indicates that the audit work is substantially complete, with no matters requiring modification of the auditor's opinion anticipated, subject to the receipt of the management representation letter and review of the final financial statements. The report also details audit adjustments, recommendations for management, and follow-up on prior year recommendations. Grant Thornton has assessed the Authority's Value for Money arrangements as satisfactory across the criteria of governance, financial sustainability, and economy, efficiency, and effectiveness. The report also addresses the use of Artificial Intelligence (AI) by the Authority, noting that an AI Policy was approved in July 2026, with subsequent communications to staff to promote understanding of responsibilities and approved AI tools. Other findings include issues related to opening balances, IT control deficiencies, and the need for a signed cooperation agreement with North Somerset Council regarding services provided by Delt. The report also details the audit fees and confirms the independence of Grant Thornton UK LLP. The Statement of Accounts itself provides a comprehensive overview of the Authority's financial performance, including the Comprehensive Income and Expenditure Statement, Movement in Reserves Statement, Balance Sheet, and Cashflow Statement, along with detailed notes on accounting policies and financial instruments. The Audit Committee is recommended to provide comments on the Audit Findings Report.