The Greater Lincolnshire Combined County Authority Audit Committee met on Wednesday, 5 November 2025, to review the authority's constitution and internal audit progress. Key decisions included recommending constitutional amendments for adoption and approving the internal audit plan for 2025/26.

Review of the Authority's Constitution

The committee considered proposed amendments to the Greater Lincolnshire Combined County Authority's (GLCCA) Constitution. These amendments, which are subject to ongoing review as the authority evolves, aimed to refine governance and procedural rules. The committee recommended these amendments for adoption by the Authority.

During the discussion, members sought clarification on whether the Constitution referenced local audit standards, with the Head of Internal Audit explaining that such details are typically found in the Audit Charter or Plan. A point was raised about replacing the Chief Finance Officer with the Head of Internal Audit in reporting arrangements, which the Head of Internal Audit clarified was to ensure the independence and direct reporting of assurance reports. Members also inquired about the distinction between statutory and locally determined rules within the Constitution, and how flexibility for relevant Chairs to interpret procedure rules would be applied. The committee also discussed the process for receiving assurances on the implementation of recommendations, particularly concerning risks accepted by managers that the Authority might deem unacceptable. It was confirmed that any changes to the Constitution due to legislative updates would be reported back to the Audit Committee.

Internal Audit Progress Report

The committee received an update on the progress of the internal audit plan for 2025/26. The plan focuses on providing assurance around legal and financial arrangements, including compliance with statutory requirements, policy reviews, data sharing agreements, and financial processes. Fieldwork was scheduled to commence in September, pending the approval of the Audit Charter. Progress reports are to be presented to the committee twice a year, with any significant changes requiring approval.

Members raised concerns about the absence of specific time allocations for audit reviews and potential cost implications if audits required additional time. The Head of Audit and Risk Management explained that time allocations were not included due to the potential for audit work to expand based on findings. Regarding costs, it was confirmed that the plan had an agreed number of days, and additional days would generally not incur extra charges. The committee requested that the Risk Register be made available at the next meeting. Assurance was given that the audit team is adequately resourced, combining an in-house team from Lincolnshire County Council with an external assurance team. The proposed twice-yearly schedule for progress reports was discussed, with the Head of Audit and Risk Management explaining it allowed sufficient time for audit work to be completed and quality assured before reporting.

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

Audit Committee Work Programme

The committee reviewed its work programme, noting that it was still under development and would evolve as priorities were defined. The Interim Deputy Director confirmed that risk management reporting would be included in the November meeting, with further details to be added in future iterations.

During the discussion, members inquired about the appointment of external auditors, and it was confirmed that Forvis Mazars had been appointed. The committee requested that treasury management updates be included in the work programme, though it was noted this fell within the remit of the Overview and Scrutiny Committee. The need for training and development to inform decision-making was highlighted, with the Head of Audit and Risk Management confirming that training needs would be identified through annual evaluations. Members also raised concerns about substantial investment funds and requested consideration of short-term investment strategies. The Interim Deputy Director confirmed that a full budget report would be presented to the Authority, and the committee would have oversight of funds directly controlled by the Authority. Questions were also raised about the methodology for funding allocation within transport and business plans, with the explanation that allocations were based on Department for Transport mechanisms.

The committee agreed to the Work Programme.