Hampshire County Council
Councillors:
78
Wards:
76
Committees:
49
Meetings (2026):
57
Meetings (2025):
155
Meeting
HIWFRA Audit and Governance Committee - Hampshire
Meeting Times
Scheduled Time
Start:
Thursday, 24th July 2025
2:30 PM
Thursday, 24th July 2025
2:30 PM
End:
Thursday, 24th July 2025
6:30 PM
Thursday, 24th July 2025
6:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
24 Jul 2025
24 Jul 2025
Location:
Room X - Hampshire & IOW Fire & Police HQ, Eastleigh
Room X - Hampshire & IOW Fire & Police HQ, Eastleigh
Meeting Attendees
Committee Member
Councillor Sally Goodfellow
Liberal Democrat and Labour for HIWFRA (Southampton City Council)
Present, as expected
Committee Member
Vice Chairman of the Council
Agenda
1
Apologies for Absence
To receive any apologies for absence.
Minutes
All Members were present and no apologies were noted.
2
Declarations of Interest
To enable Members to disclose to the meeting any disclosable pecuniary interest they may have in any matter on the agenda for the meeting, where that interest is not already entered in the Authority’s register of interests, and any other pecuniary or non-pecuniary interests in any such matter that Members may wish to disclose.
Minutes
Members were mindful of their duty to disclose at the meeting any Disclosable Pecuniary Interest they had in any matter on the agenda for the meeting, where that interest was not already in the Authority’s register of interests, and their ability to disclose any other personal interests in any such matter that they might have wished to disclose.
3
Minutes of Previous Meeting
To confirm the minutes of the previous meeting held on 19 March 2025.
Attachments:
- Document 2025 03 19 A&G Public Minutes 16 Jul 2025
Minutes
The minutes of the last meeting held on 19 March 2025 were reviewed and agreed.
4
Deputations
Pursuant to Standing Order 19, to receive any deputations to this meeting
Minutes
There were no deputations.
5
Chairman's Announcements
To receive any announcements the Chairman may wish to make.
Minutes
The Chairman extended a warm welcome to all present, marking his first meeting as Chairman of the HIWFRA Audit and Governance Committee.
6
Annual Governance Statement 2024/25
To consider a report of the Chief Fire Officer, which presents the Annual Governance Report for approval.
Attachments:
- Document Annual Governance Statement cover report 16 Jul 2025
- Document Annual Governance Statement Report - Appendix A 16 Jul 2025
Minutes
The Committee received the Annual Governance Statement for 2024-2025 from the Chief Fire Officer (item 6 in the agenda).
The Committee considered the Annual Governance Statement for 2024/25, a statutory report which, once approved, forms part of the Authority’s Annual Statement of Accounts. The Statement reflects on the previous financial year and is structured around the seven core principles of good governance as outlined by CIPFA. Members were pleased to note that the Authority’s governance arrangements remain strong and resilient, particularly following the completion of the comprehensive Policy Review last year. It was also reported that CIPFA launched a consultation in January 2025 on updated guidance for the preparation of Annual Governance Statements, which closed in March. An addendum has since been issued, and Members were advised that changes arising from this will be reflected in next year’s Statement. In response to a Member query regarding the potential appointment of an Independent Member to the Committee, it was confirmed that discussions are ongoing, and an update will be provided in due course.
RESOLVED
The HIWFRA Audit and Governance Committee:
· Approved the Annual Governance Statement 2024/25 as set out in Appendix A.
· Acknowledged that the arrangements continue to be regarded as fit for purpose in accordance with the Delivering Good Governance in Local Government Framework 2016.
· Approved the Annual Governance Statement be included into the Annual Statement of Accounts, to meet the Authority’s statutory requirement.
The Committee considered the Annual Governance Statement for 2024/25, a statutory report which, once approved, forms part of the Authority’s Annual Statement of Accounts. The Statement reflects on the previous financial year and is structured around the seven core principles of good governance as outlined by CIPFA. Members were pleased to note that the Authority’s governance arrangements remain strong and resilient, particularly following the completion of the comprehensive Policy Review last year. It was also reported that CIPFA launched a consultation in January 2025 on updated guidance for the preparation of Annual Governance Statements, which closed in March. An addendum has since been issued, and Members were advised that changes arising from this will be reflected in next year’s Statement. In response to a Member query regarding the potential appointment of an Independent Member to the Committee, it was confirmed that discussions are ongoing, and an update will be provided in due course.
RESOLVED
The HIWFRA Audit and Governance Committee:
· Approved the Annual Governance Statement 2024/25 as set out in Appendix A.
· Acknowledged that the arrangements continue to be regarded as fit for purpose in accordance with the Delivering Good Governance in Local Government Framework 2016.
· Approved the Annual Governance Statement be included into the Annual Statement of Accounts, to meet the Authority’s statutory requirement.
7
Annual Internal Audit Conclusion 2024/25
To receive a report detailing the annual conclusion of the Chief Internal Auditor for Hampshire & Isle of Wight Fire & Rescue Authority (HIWFRA), on the adequacy and effectiveness of the Authority's framework of risk management, internal control and governance operated for the year ending 31 March 2024.
Attachments:
- Document Annual Internal Audit Conclusion 2024-25 Cover Report 16 Jul 2025
- Document Annual Internal Audit Conclusion 2024-25 - Appendix 16 Jul 2025
Minutes
The Committee received the Annual Internal Audit Conclusion 2024/25 from the Internal Auditor (item 7 in the agenda).
The report provided an overall assurance rating of ‘reasonable’ in relation to the Authority’s governance, risk management, and internal control arrangements. It was noted that while risk management processes were robust and controls sound, certain areas for improvement had been identified within governance. The Committee was reassured that the limited assurance opinions issued during the year were isolated and did not reflect any systemic weaknesses.
Members sought clarification on the pace at which audit reports are agreed. In response, the Chief Internal Auditor explained that while action plans can take time to implement, this is often due to the involvement of multiple stakeholders, which can complicate coordination. Recent changes in senior management had also contributed to delays, as newly appointed officers required time to familiarise themselves with the context before signing off on actions. Additional delays were attributed to the need for stakeholder consensus on remedial measures and the increased scrutiny from Executive Group to ensure that the wording of actions would lead to the desired outcomes. The Committee accepted these explanations and agreed that the delays were reasonable given the circumstances.
RESOLVED
The HIWFRA Audit and Governance Committee noted the report.
The report provided an overall assurance rating of ‘reasonable’ in relation to the Authority’s governance, risk management, and internal control arrangements. It was noted that while risk management processes were robust and controls sound, certain areas for improvement had been identified within governance. The Committee was reassured that the limited assurance opinions issued during the year were isolated and did not reflect any systemic weaknesses.
Members sought clarification on the pace at which audit reports are agreed. In response, the Chief Internal Auditor explained that while action plans can take time to implement, this is often due to the involvement of multiple stakeholders, which can complicate coordination. Recent changes in senior management had also contributed to delays, as newly appointed officers required time to familiarise themselves with the context before signing off on actions. Additional delays were attributed to the need for stakeholder consensus on remedial measures and the increased scrutiny from Executive Group to ensure that the wording of actions would lead to the desired outcomes. The Committee accepted these explanations and agreed that the delays were reasonable given the circumstances.
RESOLVED
The HIWFRA Audit and Governance Committee noted the report.
8
Internal Audit Progress Report 2024/25
To receive a report outlining the internal audit work completed in accordance with the approved audit plans, together with an update on the current status of ‘live’ audit reports.
Attachments:
- Document Internal Audit Progress Cover Report 16 Jul 2025
- Document Internal Audit Progress Report - Appendix A 16 Jul 2025
Minutes
The Committee received the Internal Audit Progress Report 2024/25 from the Internal Auditor (item 8 in the agenda).
This report serves as a follow-up to the Annual Conclusion, providing a complete overview for continuity. It confirms that all audits from the previous year have been successfully completed. Furthermore, work for Quarter 1 is currently underway, while planning and scoping for Quarter 2 is progressing well, indicating that the programme is on track.
RESOLVED
The HIWFRA Audit and Governance Committee noted the progress in delivering the internal audit plan for 2024/25 and the outcomes to date.
This report serves as a follow-up to the Annual Conclusion, providing a complete overview for continuity. It confirms that all audits from the previous year have been successfully completed. Furthermore, work for Quarter 1 is currently underway, while planning and scoping for Quarter 2 is progressing well, indicating that the programme is on track.
RESOLVED
The HIWFRA Audit and Governance Committee noted the progress in delivering the internal audit plan for 2024/25 and the outcomes to date.
9
Internal Audit Charter 2025/26 (Revision June 2025)
To receive a report providing an update on the revisions to the Internal Audit Charter for 2025–26.
Attachments:
- Document Internal Audit Charter 2025-26 revision June 2025 Cover Report 16 Jul 2025
- Document Internal Audit Charter 2025-26 revision June 2025 - Appendix A 16 Jul 2025
Minutes
The Committee received the Internal Audit Charter 2025/26 from the Internal Auditor (item 9 in the agenda).
Members were informed that revisions had been made to the Internal Audit Charter, specifically to clarify roles and responsibilities, following feedback received at the previous meeting. The current Internal Auditor introduced her colleague, Punita Talwar, who will be attending future meetings alongside her and deputising where necessary. The Committee welcomed Punita to the meeting. Members also expressed their appreciation for the inclusion of tracked changes within the report, noting that this feature was particularly helpful in clearly identifying the amendments made.
RESOLVED
The HIWFRA Audit and Governance Committee approved the revisions to the
Internal Audit Charter 2025 – 26.
Members were informed that revisions had been made to the Internal Audit Charter, specifically to clarify roles and responsibilities, following feedback received at the previous meeting. The current Internal Auditor introduced her colleague, Punita Talwar, who will be attending future meetings alongside her and deputising where necessary. The Committee welcomed Punita to the meeting. Members also expressed their appreciation for the inclusion of tracked changes within the report, noting that this feature was particularly helpful in clearly identifying the amendments made.
RESOLVED
The HIWFRA Audit and Governance Committee approved the revisions to the
Internal Audit Charter 2025 – 26.
10
Internal Audit Management Actions Progress Report
To receive a report providing an update on medium and high-priority internal audit management actions that remain incomplete beyond their agreed target dates and are now overdue.
Attachments:
- Document Internal Audit Managment Actions Progress Report 16 Jul 2025
Minutes
The Committee received the Internal Audit Management Actions Progress Report from the Chief Fire Officer (item 10 in the agenda).
Members were informed that three overdue actions remained from the Unwanted Fire Signals audit and two from the Premises Risk audit. However, all were reported to be on track for completion within the expected timeframe. The Committee expressed their thanks to Officers for producing such a clear and well-structured report, and for their continued hard work in progressing these actions.
RESOLVED
The HIWFRA Audit and Governance Committee noted the progress made towards the implementation of the internal audit management actions and the delivery of the audit plan.
Members were informed that three overdue actions remained from the Unwanted Fire Signals audit and two from the Premises Risk audit. However, all were reported to be on track for completion within the expected timeframe. The Committee expressed their thanks to Officers for producing such a clear and well-structured report, and for their continued hard work in progressing these actions.
RESOLVED
The HIWFRA Audit and Governance Committee noted the progress made towards the implementation of the internal audit management actions and the delivery of the audit plan.
11
2024/25 Annual Assurance Statement
To receive a report presenting the Annual Assurance Statement (Appendix A), which provides assurance to local communities and government on financial, governance, and operational matters, as required by the Fire and Rescue National Framework for England (2018).
Attachments:
- Document Annual Assurance Statement 16 Jul 2025
- Document Annual Assurance Statement - Appendix A 16 Jul 2025
Minutes
The Committee received the 2024/25 Annual Assurance Statement from the Chief Fire Officer (item 11 in the agenda).
The Annual Assurance Statement, a retrospective report required under the Fire and Rescue National Framework for England (2018), provides assurance on the Authority’s governance, financial management, people, and culture, as well as organisational and operational performance. The People and Culture assurance aligns with good practice set out by the National Fire Chiefs Council (NFCC). Organisational assurance was primarily informed by fire standards supported by HMICFRS and internal audit findings, while operational assurance was shaped by targeted activity in response to the Grenfell and Manchester Arena Inquiries.
Members commended the clarity and presentation of the information, noting continued improvement year on year. Councillor Parker highlighted a minor wording issue on page 128 of the report, where the phrase ‘this is a public meeting’ should read ‘meeting held in public’. The Director of Corporate Services acknowledged the correction and confirmed it would be addressed.
RESOLVED
The HIWFRA Audit and Governance Committee approved the 2024/25 Annual Assurance Statement and approved that the Statement is published on Hampshire & Isle of Wight Fire and Rescue Service’s website.
The Annual Assurance Statement, a retrospective report required under the Fire and Rescue National Framework for England (2018), provides assurance on the Authority’s governance, financial management, people, and culture, as well as organisational and operational performance. The People and Culture assurance aligns with good practice set out by the National Fire Chiefs Council (NFCC). Organisational assurance was primarily informed by fire standards supported by HMICFRS and internal audit findings, while operational assurance was shaped by targeted activity in response to the Grenfell and Manchester Arena Inquiries.
Members commended the clarity and presentation of the information, noting continued improvement year on year. Councillor Parker highlighted a minor wording issue on page 128 of the report, where the phrase ‘this is a public meeting’ should read ‘meeting held in public’. The Director of Corporate Services acknowledged the correction and confirmed it would be addressed.
RESOLVED
The HIWFRA Audit and Governance Committee approved the 2024/25 Annual Assurance Statement and approved that the Statement is published on Hampshire & Isle of Wight Fire and Rescue Service’s website.
12
Fire Pension Board Annual Report (2024/25)
To receive a report summarising the work of the HIWFRA Firefighters' Pension Board during the 2024/25 financial year in the exercise of its functions.
Attachments:
- Document HIWFRA Pension Board Annual Report 2024-2025 16 Jul 2025
- Document HIWFRA Pension Board Annual Report 2024-2025 Appendix A 16 Jul 2025
Minutes
The Committee received the Fire Pension Board Annual Report (2024/5) from the Chief Fire Officer (item 12 in the agenda).
Members were informed that the report summarised the work undertaken by the Firefighters’ Pension Board over the past year. The Board meets quarterly, with Richard Scarth serving as Chair and Sean Harrison as Vice Chair. There had been some changes to the Board’s membership during the year. Key areas of focus continued to be the implementation of the McCloud and Matthews remedies. Communication has also been an important focus for the Board—particularly how information is disseminated to firefighters. It was noted that the HR team had been brought in-house during the year.
Members were advised that remedial benefit statements for all active and deferred members were produced.
Councillor Parker remarked that he was unfamiliar with the Matthews and McCloud remedies and requested that future reports avoid assuming prior knowledge of these matters. The Chief Financial Officer acknowledged this point.
RESOLVED
The HIWFRA Audit and Governance Committee noted the content of the report.
Members were informed that the report summarised the work undertaken by the Firefighters’ Pension Board over the past year. The Board meets quarterly, with Richard Scarth serving as Chair and Sean Harrison as Vice Chair. There had been some changes to the Board’s membership during the year. Key areas of focus continued to be the implementation of the McCloud and Matthews remedies. Communication has also been an important focus for the Board—particularly how information is disseminated to firefighters. It was noted that the HR team had been brought in-house during the year.
Members were advised that remedial benefit statements for all active and deferred members were produced.
Councillor Parker remarked that he was unfamiliar with the Matthews and McCloud remedies and requested that future reports avoid assuming prior knowledge of these matters. The Chief Financial Officer acknowledged this point.
RESOLVED
The HIWFRA Audit and Governance Committee noted the content of the report.
13
EY Audit Planning Report 2024/25
To receive a report from the Authority’s external auditors (EY), setting out the proposed approach and scope for the audit of the 2024/25 accounts, as detailed in the Audit Planning Report at Appendix A.
Attachments:
- Document External Audit Planning Cover Report 16 Jul 2025
- Document External Audit Planning Report Appendix A 16 Jul 2025
Minutes
The Committee received the EY Audit Planning Report 2024/25 from the Chief Financial Officer (item 13 in the agenda).
Members were advised that this report serves as a precursor to the 2024/25 audit of the Authority’s Statement of Accounts, which will be carried out by the external auditor EY. They were informed of four audit risks identified by EY within their report. This included:
· the risk associated with the valuation of properties,
· the risk of misstatement due to fraud or error,
· risks relating to the IAS 19 valuations of pension assets and liabilities, and
· a new risk relating to the implementation of IFRS 16 (leases), with further details available in the appendix.
· Year-end procedures are now underway, and a full report is expected to be presented in November.
It was noted that HIWFRA’s EY Partner has changed to Andrew Brittain. It was also noted that the ongoing national audit backlog continued to have an impact on the Authority’s audit, as has been discussed at previous meetings. EY advised that they are currently developing a plan to consider whether they can fully rebuild assurance during 2024/25 to mean a disclaimed opinion is no longer needed. Whether full assurance can be given is still under consideration, pending further guidance. Members acknowledged that this is a national issue rather than a local one and recognised the complexity involved in resolving it.
RESOLVED
The HIWFRA Audit and Governance Committee noted the external audit planning report for 2024/25 from EY presented at Appendix A.
Members were advised that this report serves as a precursor to the 2024/25 audit of the Authority’s Statement of Accounts, which will be carried out by the external auditor EY. They were informed of four audit risks identified by EY within their report. This included:
· the risk associated with the valuation of properties,
· the risk of misstatement due to fraud or error,
· risks relating to the IAS 19 valuations of pension assets and liabilities, and
· a new risk relating to the implementation of IFRS 16 (leases), with further details available in the appendix.
· Year-end procedures are now underway, and a full report is expected to be presented in November.
It was noted that HIWFRA’s EY Partner has changed to Andrew Brittain. It was also noted that the ongoing national audit backlog continued to have an impact on the Authority’s audit, as has been discussed at previous meetings. EY advised that they are currently developing a plan to consider whether they can fully rebuild assurance during 2024/25 to mean a disclaimed opinion is no longer needed. Whether full assurance can be given is still under consideration, pending further guidance. Members acknowledged that this is a national issue rather than a local one and recognised the complexity involved in resolving it.
RESOLVED
The HIWFRA Audit and Governance Committee noted the external audit planning report for 2024/25 from EY presented at Appendix A.
14
Exclusion of Press and Public
To resolve that the public be excluded from the meeting during the following items of business, as it is likely, in view of the nature of the business to be transacted or the nature of the proceedings, that if members of the public were present during these items there would be disclosure to them of exempt information within Paragraph X of Part 1 of Schedule 12A to the Local Government Act 1972, and further that in all the circumstances of the case, the public interest in maintaining the exemption outweighs the public interest in disclosing the information, for the reasons set out in the reports.
Minutes
It was resolved that the public be excluded from the meeting during the following items of business, as it was likely, in view of the nature of the business to be transacted or the nature of the proceedings, that if members of the public were present during the items there would be disclosure to them of exempt information within Paragraph 3 of Part 1 of Schedule 12A to the Local Government Act 1972, and further that in all the circumstances of the case, the public interest in maintaining the exemption outweighs the public interest in disclosing the information, for the reasons set out in the reports.
15
Exempt Minutes from the Previous Meeting
To confirm the exempt minutes of the previous meeting held on 19 March 2025.
Attachments:
- Document 2025 03 19 A&G Exempt Minutes 16 Jul 2025
Minutes
The exempt minutes of the last meeting held on 19 March 2025 were reviewed and agreed.
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