The Greater Lincolnshire Combined County Authority Audit Committee met on 5 November 2025 to review the internal audit progress report and discuss proposed amendments to the Authority's Constitution. The committee approved the internal audit plan for 2025/26 and recommended constitutional amendments for adoption by the Authority.

Internal Audit Progress Report

The committee received an update on the progress of the internal audit plan for 2025/26. Claire Goodenough, Head of Internal Audit for Lincolnshire County Council, presented the report, which indicated that 55% of the plan had been delivered by the start of the third quarter. Members discussed the performance dashboard, the progress of live audit reviews, and the assurance ratings provided. While no audits had been finalised at the time of the report, the Cost Allocation and Financial Recharge Arrangements audit was nearing completion, with an expected conclusion in December 2025. The Legal Compliance audit had been issued with an Adequate assurance rating.

Concerns were raised regarding the lack of specific time allocations for audit reviews and potential cost implications if audits required additional time. The Head of Internal Audit assured members that the plan had an agreed number of days and that additional time would generally not incur extra charges. The committee also requested that the Risk Register be made available at the next meeting.

The committee resolved to approve the Internal Audit Plan and to add it as a standing item to the work programme.

Review of the Authority's Constitution

The committee considered proposed amendments to the Greater Lincolnshire Combined County Authority's Constitution. Nicola Calver, Member Services Manager for Lincolnshire County Council, and Lisa Tremble, Interim Monitoring Officer for GLCCA, guided the committee through the report. Five areas were under review, with two presented for consideration: amendments to the Authority Procedure Rules and updated Terms of Reference for the Audit Committee.

Members discussed the proposed changes, including the absence of references to local audit standards, the reporting arrangements for the Head of Internal Audit, and the distinction between statutory and locally determined rules within the Constitution. Clarification was sought on whether certain amendments could lead to inconsistent application across committees. The committee also discussed the proposal to receive assurances on progress to implement recommendations, including concerns where managers have accepted risks that the Authority may find unacceptable.

The committee resolved to recommend the constitutional amendments, additions, and plan for adoption by the Authority.

Audit Committee Work Programme

The committee reviewed its work programme, which was still in development. Members were invited to comment and suggest items for inclusion. The Interim Deputy Director for GLCCA confirmed that risk management reporting would be brought to the November meeting.

During the discussion, questions were raised about the appointment of external auditors, with members being informed that Forvis Mazars had been appointed. The inclusion of treasury management updates in the work programme was requested, though it was noted that this fell within the remit of the Overview and Scrutiny Committee. Members also requested training and development sessions to inform decision-making, particularly topic-specific training ahead of certain meetings.

The committee resolved to agree the Work Programme.