The Greater Lincolnshire Combined County Authority (GLCCA) Audit Committee met on 4 February 2026 to review key governance and audit matters. The committee considered the Annual Governance Statement, proposed changes to the Constitution, the Whistleblowing Annual Report, and the Risk Management Strategy. They also reviewed the Internal Audit Progress Report and approved the proposed Annual Internal Audit Plan for 2026-2027.

Annual Governance Statement - Year Ending March 2026

The committee reviewed the draft Annual Governance Statement for the year ending March 2026. Debbie Simpson, Interim Section 73 Officer, presented the statement, which outlines the GLCCA's governance, risk management, and assurance arrangements. The statement indicated that the GLCCA has operated within a Local Assurance Framework aligned with the CIPFA/SOLACE Delivering Good Governance Framework. It highlighted the ongoing development of governance systems as the organisation grows, with a focus on documenting standard operating procedures and embedding governance controls for transport functions. The statement concluded that governance arrangements were appropriate for the Authority's stage of development, with plans in place for improvement.

Proposed Changes to the Constitution

Catherine Whitehead, Interim Monitoring Officer, presented proposed amendments to the GLCCA's Constitution. These changes aim to clarify terminology, remove typographical errors, and incorporate the terms of reference for the newly established Innovation Panel. The report also detailed plans for a new staffing structure, a revised scheme of delegation, and the delegation of transport functions to constituent authorities from 1 April 2026. The committee was asked to recommend these changes to the Authority Board for approval. The proposed amendments also included changes to the Audit and Scrutiny Committee's remits to avoid overlap and clarify their roles. A significant portion of the proposed changes involved removing references to the Transition Period, which concludes on 31 March 2026.

Whistleblowing Annual Report

The committee received the Whistleblowing Annual Report, presented by Catherine Whitehead, Interim Monitoring Officer. The report detailed the arrangements in place for handling whistleblowing concerns and noted that no incidents of whistleblowing had been reported since the policy's approval in March 2025. Given the Authority's newness and small staff numbers, this was not considered surprising. However, the report emphasised the importance of raising awareness about the policy as the Authority grows and takes on new responsibilities. The committee was asked to consider what actions might be necessary to increase awareness of the whistleblowing policy.

Risk Management Strategy

Debbie Simpson, Interim Section 73 Officer, presented the updated Risk Management Strategy. The strategy aims to provide a structured approach to identifying, assessing, and managing risks that could affect the GLCCA's ability to achieve its objectives. Key changes include moving from a 4x4 to a 5x5 risk matrix for more sensitive risk assessment and introducing three options to measure the impact of risk, catering to the Authority's varied activities. The strategy outlines a five-line model of defence for risk management and details the roles and responsibilities of various levels within the organisation, from staff to committees. The report recommended the endorsement of the draft strategy for onward recommendation to the Authority.

Internal Audit Progress Report

Claire Goodenough, Head of Internal Audit and Risk, provided an update on the progress of internal audit activities for the 2025-2026 audit plan. The report indicated that the audit team was on track to deliver the plan by the end of the financial year. Several audits were in progress, including those on Cost Allocation and Financial Recharge Arrangements, Good Governance, and Data Sharing. The report noted that the Legal Compliance audit had been issued with an Adequate assurance rating, with management responses awaited for finalisation. No draft reports were awaiting management responses at the time of the meeting, and no management actions were overdue.

Proposed Annual Internal Audit Plan 2026-2027

The committee reviewed the proposed Annual Internal Audit Plan for 2026-2027, presented by Claire Goodenough, Head of Internal Audit and Risk. The plan outlines the internal audit programme for the upcoming financial year, focusing on governance, risk, and controls. Key areas for audit include the Medium Term Financial Strategy (MTFS) and Fund Investment, budgetary control, grant management, enterprise risk management, adult skills funding risks, and workforce planning, recruitment, and skills. The plan also includes provision for follow-up reviews of previously identified management actions. The committee was asked to consider and agree the proposed plan.