The Buckinghamshire and Milton Keynes Fire Authority Overview and Audit Committee met to discuss internal and external audit reports, risk management, and various policies. The committee was also scheduled to elect a chair and vice-chair for the upcoming year.

The meeting included consideration of the following topics:

Election of Chair and Vice-Chair

The committee was scheduled to elect a chair and appoint a vice-chair for the 2025/26 municipal year.

Internal Audit Reports

The committee was scheduled to discuss several internal audit reports, including:

• FY2024/25 Final Internal Audit Reports: The committee was to review the findings of finalised internal audit reports issued since the last meeting. One report, included as Appendix A, concerned Workforce Planning. The audit, commissioned in response to risks identified in the Corporate Risk Register, focused on governance, demand and supply analysis, recruitment, training, and financial planning. The report gave a Reasonable level of assurance, identifying opportunities for improvement detailed in two medium and one low priority management actions. The report noted that the Service has exceeded its whole-time workforce establishment target, but has not achieved its target for on-call staff. It also noted that diversity and inclusion should be considered as a method of removing cultural barriers. The report recommended that the Service should conduct an exercise to identify the key challenges for recruiting on-call staff. The report also noted that training rates for on-call staff are significantly lower than for wholetime staff, and that the Service should develop an approach to prioritise training for on-call firefighters.
• Progress Update on Audit Management Action: The committee was to receive an update on the implementation of audit actions as of 29 June 2025. The report noted that 85% of the 40 monitored actions, relating to audits undertaken in FY 23/24 to date, had been implemented, with the remaining 15% in progress.
• Annual Internal Audit Report: The committee was to consider the Annual Internal Audit Report, which provides an opinion on the overall adequacy and effectiveness of the Fire Authority's control environment. According to the report, the Chief Internal Auditor's opinion was that the Fire Authority's system of internal control and risk management facilitates the effective exercise of the Authority's functions, providing Reasonable assurance.
• Internal Audit Report Strategy, Internal Audit Charter and Internal Audit Plan: The committee was asked to approve the Internal Audit Strategy, the Internal Audit Service Charter (including Mandate), and the 2025/26 Internal Audit Plan. The Internal Audit Strategy outlines the Internal Audit Service's purpose, mission, and vision. The Internal Audit Charter defines the purpose, authority, and responsibility of the internal audit activity. The 2025/26 Internal Audit Plan is risk-based and aligned to the Authority's strategic objectives.

KPMG 2024/25 Audit Plan

The committee was scheduled to note the KPMG 2024/25 Audit Plan, which sets out the external auditor's plan of activity for the financial year. The plan identifies significant risks, including management override of controls and valuation of post-retirement benefit obligations. The plan also addresses the impact of the backstop on the audit, noting that the audit opinion is likely to be modified due to the impact of previous disclaimers.

Corporate Risk Management

The committee was to review and approve the status of identified corporate risks. The report provided an update on the current status of identified corporate risks, including workforce availability, industrial action, financial stability, information management/security, climate change, and values/culture. A new emerging risk related to local government reorganisation was also flagged.

The report noted that operational headcount remains within planning assumptions, and targeted recruitment for on-call fire stations is scheduled from September 2025. It also noted that members of the FBU voted to accept the National Employers' pay offer. The report stated that the Spending Review 2025 was announced and published on 11 June 2025, but there is no detail as to how this will specifically impact the fire and rescue sector.

Annual Governance Statement 2024/25

The committee was scheduled to approve the Annual Governance Statement 2024/25, which details the Authority's compliance with the principles of good governance. The statement covers various aspects of governance, including ethical conduct, stakeholder engagement, defining outcomes, determining interventions, developing capacity, managing risks, and implementing good practices in transparency and reporting. The committee was also to note the progress on the implementation of recommendations from the previous Annual Governance Statement and agree on priorities for 2025/26.

The report referenced a revised framework document on governance published by CIPFA and SOLACE, Delivering Good Governance in Local Government Framework 2016, and an addendum published in May 2025.

2024/25 Compliments, Concerns and Complaints

The committee was to consider a report comparing data on compliments, concerns, and complaints across the three years 2022/23, 2023/24 and 2024/25. The report included details of complaints that were upheld, corrective action taken, and an update on the replacement to the After Incident Survey.

Counter-Fraud and Corruption Policy

The committee was asked to approve the Counter-Fraud and Corruption Policy, which has been reviewed to ensure compliance with rules and regulations. The substantive change to the policy allows the Chief Fire Officer to determine how best to investigate potential irregularities based on the circumstances.

Anti-Money Laundering Policy

The committee was scheduled to approve the Anti-Money Laundering Policy, which has been reviewed to ensure compliance with rules and regulations. All changes to the policy reflect minor updates to names and terminology.

Financial Instructions

The committee was to note the updated Financial Instructions, which are part of the financial control framework. The instructions have been updated to incorporate revised terminology, a new internal governance structure, and the addition of limited virement approval powers for chairs of each internal delivery group.

Treasury Management Performance 2024/25

The committee was scheduled to note the Treasury Management Performance 2024/25 report, which provides the treasury investment outturn position as of the end of 2024/25. The report noted that the accrued interest earned for 2024/25 is £1.237m, which is £0.537m higher than the budget.

The report also provided an economic update and prospects for interest rates, as well as information on the security and liquidity of investments. ¹