Hampshire County Council
Councillors:
78
Wards:
76
Committees:
49
Meetings (2026):
57
Meetings (2025):
155
Meeting
Audit Committee - Hampshire
Meeting Times
Scheduled Time
Start:
Thursday, 25th September 2025
10:00 AM
Thursday, 25th September 2025
10:00 AM
End:
Thursday, 25th September 2025
2:00 PM
Thursday, 25th September 2025
2:00 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
25 Sep 2025
25 Sep 2025
Location:
Mitchell Room - HCC
Mitchell Room - HCC
Meeting Attendees
Agenda
1
Apologies for absence
To receive any apologies for absence.
Minutes
Apologies were received from Councillors Tim Davies, Mark Kemp-Gee and Peter Latham.
2
Declarations of Interest
All Members who believe they have a Disclosable Pecuniary Interest in any matter to be considered at the meeting must declare that interest and, having regard to Part 3 Paragraph 1.5 of the County Council's Members’ Code of Conduct, leave the meeting while the matter is discussed, save for exercising any right to speak in accordance with Paragraph 1.6 of the Code. Furthermore all Members with a Personal Interest in a matter being considered at the meeting should consider, having regard to Part 5, Paragraph 4 of the Code, whether such interest should be declared, and having regard to Part 5, Paragraph 5 of the Code, consider whether it is appropriate to leave the meeting while the matter is discussed, save for exercising any right to speak in accordance with the Code.
Minutes
Members were mindful that where they believed they had a Disclosable Pecuniary Interest in any matter considered at the meeting they must declare that interest at the time of the relevant debate and, having regard to the circumstances described in Part 3, Paragraph 1.5 of the County Council's Members' Code of Conduct, leave the meeting while the matter was discussed, save for exercising any right to speak in accordance with Paragraph 1.6 of the Code. Furthermore Members were mindful that where they believed they had any other personal interest in a matter being considered at the meeting they considered whether such interest should be declared, and having regard to Part 5, Paragraph 5 of the Code, considered whether it was appropriate to leave the meeting whilst the matter was discussed, save for exercising any right to speak in accordance with the Code.
No declarations were made.
No declarations were made.
3
Minutes of previous meeting held on 27 June 2025
To confirm the minutes of the previous meeting held on 27 June 2025.
Attachments:
- Document Minutes Public Pack, 27/06/2025 Audit Committee 17 Sep 2025
Minutes
The minutes of the meeting held on 27 June 2025 were confirmed as a correct record, subject to an amendment in Minute 247, second paragraph, clarifying that the assessor’s report would be presented to the first meeting of the Committee in 2026, not 2025.
4
Deputations
To receive any deputations notified under Standing Order 12.
Minutes
There were no deputations.
5
Chairman's Announcements
To receive any announcements the Chairman may wish to make.
Minutes
The Chairman welcomed one of the two new independent co-opted members to this meeting, Madhu Panue, who was attending in an observational capacity pending her formal appointment by Full Council next month.
6
Information Compliance - Use of Regulated Investigatory Powers
To receive the Quarter 1 update on the County Council’s use of regulated investigatory powers.
Attachments:
- Document 6 Audit Committee - Regulation of Investigatory Powers Act (RIPA) report Q1 25092025 17 Sep 2025
Minutes
The Committee considered a report of the Director of Universal Services regarding the use of Regulated Investigatory Powers in Quarter 1 (Item 6 in the Minute Book).
The Head of Trading Standards reported that no authorisations had been made during the Quarter 1 period. An assurance exercise conducted by Data Protection colleagues confirmed that no unauthorised surveillance activity was taking place in other services across the County Council. Members welcomed the clarity of the report and the assurance provided, noting the importance of maintaining robust governance in this area.
RESOLVED:
That the Audit Committee receives and notes the data/narrative regarding the
County Council’s use of surveillance powers during Quarter 1 (April-June 2025).
The Head of Trading Standards reported that no authorisations had been made during the Quarter 1 period. An assurance exercise conducted by Data Protection colleagues confirmed that no unauthorised surveillance activity was taking place in other services across the County Council. Members welcomed the clarity of the report and the assurance provided, noting the importance of maintaining robust governance in this area.
RESOLVED:
That the Audit Committee receives and notes the data/narrative regarding the
County Council’s use of surveillance powers during Quarter 1 (April-June 2025).
7
Annual Governance Statement Action Plan - Update
To consider a report of Chief Officers on the actions taken pursuant to the Annual Governance Statement Action Plan for 2025-26.
Attachments:
- Document 7 Annual Governance Statement Action Plan Update Report 25-6 17 Sep 2025
Minutes
The Committee considered a report of Chief Officers regarding an update to the Annual Governance Statement Action Plan (Item 7 in the Minute Book),
An update was provided on the progress of actions outlined in the Annual Governance Statement approved in June. Members noted that while most actions were progressing as planned, one item had experienced a minor delay, with completion now expected by December rather than October.
During the discussion, a query was raised about whether the delay would impact the overall governance timeline, and officers confirmed it remained within acceptable parameters.
RESOLVED:
That the Audit Committee notes the actions taken to date set as out in Appendix 1.
An update was provided on the progress of actions outlined in the Annual Governance Statement approved in June. Members noted that while most actions were progressing as planned, one item had experienced a minor delay, with completion now expected by December rather than October.
During the discussion, a query was raised about whether the delay would impact the overall governance timeline, and officers confirmed it remained within acceptable parameters.
RESOLVED:
That the Audit Committee notes the actions taken to date set as out in Appendix 1.
8
Appointment of County Returning Officer
To consider a report of the Monitoring Officer confirming the appointment of the Chief Executive as the County Council’s Returning Officer.
Attachments:
- Document 8 Decision Report - Appointment of Returning Officer 17 Sep 2025
Minutes
The Committee considered a report of the Monitoring Officer regarding the appointment of the County Returning Officer (Item 8 in the Minute Book).
Members noted that it was a statutory requirement to appoint a County Returning Officer (CRO) and that a new CRO appointment was needed following the appointment of a new Chief Executive.
RESOLVED:
That the Chief Executive of the County Council be appointed as County
Council Returning Officer and that the appointment of Gary Westbrook in this
regard be confirmed.
Members noted that it was a statutory requirement to appoint a County Returning Officer (CRO) and that a new CRO appointment was needed following the appointment of a new Chief Executive.
RESOLVED:
That the Chief Executive of the County Council be appointed as County
Council Returning Officer and that the appointment of Gary Westbrook in this
regard be confirmed.
9
Statement of Accounts 2024/25
To consider a report of the Director of Corporate Operations seeking approval for the unaudited Statement of Accounts for Hampshire County Council and the Hampshire Pension Fund for the period ending 31 March 2025.
Attachments:
- Document 9 2024-25 - Audit Committee report on approval of 2024-25 Statement of Accounts September 2025 17 Sep 2025
- Document 9i HCC-Statement-of-accounts-2024-25 17 Sep 2025
- Document 9i UPDATED 2024-25 HCC Statement of Accounts 17 Sep 2025
Minutes
The Committee considered a report of the Director of Corporate Operations regarding the Statement of Accounts for 2024/2025 (Item 9 in the Minute Book).
The Committee reviewed the unaudited Statement of Accounts for Hampshire County Council and the Hampshire Pension Fund for the year ending 31 March 2025. Members noted the introduction of IFRS 16 and the inclusion of group accounts relating to Manydown Garden Communities LLP. Several updates had been made to the accounts following the public inspection period, including adjustments to pension disclosures, lease classifications, and asset valuations.
During the discussion of this item, Members were informed that once the auditor issued the Auditor’s Annual Report, this report would need to be approved as soon as reasonably practicable. It was therefore suggested that officers would investigate whether it was practicable to arrange an additional meeting in December, rather than waiting until the next scheduled meeting in January 2026. Concerns were raised about the pension fund’s integration into broader LGPS pooling arrangements. Officers provided reassurance regarding ongoing oversight and governance.
RESOLVED:
1. That the unaudited Statement of Accounts for 2024/25 be approved.
2. That the letters of representation be signed by the Chairman and Chief Financial Officer upon conclusion of the audit.
3. That any immaterial changes arising from the audit be approved under delegated authority, with material changes to be brought back to the Committee before the statutory backstop date for sign-off of 27 February 2026.
The Committee reviewed the unaudited Statement of Accounts for Hampshire County Council and the Hampshire Pension Fund for the year ending 31 March 2025. Members noted the introduction of IFRS 16 and the inclusion of group accounts relating to Manydown Garden Communities LLP. Several updates had been made to the accounts following the public inspection period, including adjustments to pension disclosures, lease classifications, and asset valuations.
During the discussion of this item, Members were informed that once the auditor issued the Auditor’s Annual Report, this report would need to be approved as soon as reasonably practicable. It was therefore suggested that officers would investigate whether it was practicable to arrange an additional meeting in December, rather than waiting until the next scheduled meeting in January 2026. Concerns were raised about the pension fund’s integration into broader LGPS pooling arrangements. Officers provided reassurance regarding ongoing oversight and governance.
RESOLVED:
1. That the unaudited Statement of Accounts for 2024/25 be approved.
2. That the letters of representation be signed by the Chairman and Chief Financial Officer upon conclusion of the audit.
3. That any immaterial changes arising from the audit be approved under delegated authority, with material changes to be brought back to the Committee before the statutory backstop date for sign-off of 27 February 2026.
10
External Audit Report - Hampshire County Council Audit Progress Report 2024-25
To receive a report from the External Auditors, presenting an update to the Committee on progress against the external audit for Hampshire County Council for 2024-25.
Attachments:
- Document 10 COVER REPORT HCC 2024-25 - Audit Progress Report from EY - September 2025 Audit Committee 17 Sep 2025
- Document 10 Hampshire County Council External Audit Progress Report 2024-25 17 Sep 2025
Minutes
The Committee considered a report of the External Auditor, Ernst and Young giving an update on progress against the audit for Hampshire County Council for 2024-25. (Item 10 in the Minute Book).
Members noted that the audit was substantially complete, with outstanding items relating to group accounts and pension figures.
During discussion of this item, concern was raised about the lack of a definitive timeline for full audit sign-off and Members requested greater clarity on the roadmap to achieving unqualified opinions. The auditors responded by outlining national guidance and confirmed that Hampshire was on track to meet statutory deadlines.
The Committee sought assurance form officers that measures have been put in place to mitigate the risk of their being errors in the data provided to the Actuary.
RESOLVED:
That the audit progress report is noted by the Audit Committee.
Members noted that the audit was substantially complete, with outstanding items relating to group accounts and pension figures.
During discussion of this item, concern was raised about the lack of a definitive timeline for full audit sign-off and Members requested greater clarity on the roadmap to achieving unqualified opinions. The auditors responded by outlining national guidance and confirmed that Hampshire was on track to meet statutory deadlines.
The Committee sought assurance form officers that measures have been put in place to mitigate the risk of their being errors in the data provided to the Actuary.
RESOLVED:
That the audit progress report is noted by the Audit Committee.
11
External Audit Report - Hampshire Pension Fund Audit Progress Report 2024/25
To receive a report from the External Auditors, presenting an update to the Committee on progress against the external audit for Hampshire Pension Fund for 2024-25.
Attachments:
Minutes
The Committee considered a report of the External Auditor, Ernst and Young giving an update on progress against the audit for Hampshire Pension Fund for 2024-25. (Item 11 in the Minute Book).
Members were advised that the audit was well advanced, with minor outstanding items including property valuations and journal entry testing. A disclosure issue regarding the classification of Waystone funds as level 1 investments was under discussion with management. Members welcomed the improved pace of progress compared to previous years.
RESOLVED:
That the audit progress report for the audit of the Pension Fund is noted by
the Audit Committee.
Members were advised that the audit was well advanced, with minor outstanding items including property valuations and journal entry testing. A disclosure issue regarding the classification of Waystone funds as level 1 investments was under discussion with management. Members welcomed the improved pace of progress compared to previous years.
RESOLVED:
That the audit progress report for the audit of the Pension Fund is noted by
the Audit Committee.
12
Quality Assurance & Improvement Programme
To consider a report of the Deputy Head of Southern Internal Audit Partnership providing an overview of the Partnership’s Quality Assurance & Improvement Programme (QAIP) in accordance with the Global Internal Audit Standards in the UK Public Sector.
Attachments:
- Document 12 Quality Assurance & Improvement Programme - Cover Report (updated) 17 Sep 2025
- Document 12 Appendix 1 - Quality Assurance & Improvement Programme (updated) 17 Sep 2025
Minutes
The Committee considered a report of the Deputy Head of Southern Internal Audit Partnership giving an overview of Southern Internal Audit Partnerships Quality Assurance & Improvement Programme (QAIP) in accordance with the Global Internal Audit Standards in the UK Public Sector (Item 12 in the Minute Book).
The Deputy Head of SIAP highlighted the salient points within the report around performance measures and areas for improvement.
Members noted the importance of continuous improvement and welcomed the forthcoming external assessment, which would be reported to the Committee in January 2026.
RESOLVED:
That the Audit Committee notes the Southern Internal Audit Partnership’s Quality Assurance and Improvement Programme.
The Deputy Head of SIAP highlighted the salient points within the report around performance measures and areas for improvement.
Members noted the importance of continuous improvement and welcomed the forthcoming external assessment, which would be reported to the Committee in January 2026.
RESOLVED:
That the Audit Committee notes the Southern Internal Audit Partnership’s Quality Assurance and Improvement Programme.
13
Internal Audit Progress Report
To consider a report of the Deputy Head of Southern Internal Audit Partnership providing the Internal Audit Progress Report in accordance with the requirements of the Global Internal Audit Standards.
Attachments:
- Document 13 Internal Audit Progress Report - Cover Report 17 Sep 2025
- Document 13i Appendix 1 - Internal Audit Progress Report 17 Sep 2025
Minutes
The Committee considered a report of the Deputy Head of Southern Internal Audit Partnerships regarding the Internal Audit Progress Report in accordance with the requirements of the Global Internal Audit Standards (Item 13 in the Minute Book).
It was noted that recruitment had taken place to address staffing pressures and that contingency arrangements were in place. Adjustments to the audit plan were outlined, with a revised plan to be presented in January 2026. Members expressed concern about the reduction in planned audits and queried whether this would impact assurance levels. Officers confirmed that the plan remained sufficient and that prioritisation was being reviewed in consultation with management. Members also discussed overdue management actions and welcomed the transparency of reporting.
RESOLVED:
1. That the Audit Committee notes the Internal Audit Progress Report as attached.
2. That the Audit Committee approve the adjustments to the Internal Audit Plan 2025-26 as detailed in section 8 of Appendix 1 of the report.
It was noted that recruitment had taken place to address staffing pressures and that contingency arrangements were in place. Adjustments to the audit plan were outlined, with a revised plan to be presented in January 2026. Members expressed concern about the reduction in planned audits and queried whether this would impact assurance levels. Officers confirmed that the plan remained sufficient and that prioritisation was being reviewed in consultation with management. Members also discussed overdue management actions and welcomed the transparency of reporting.
RESOLVED:
1. That the Audit Committee notes the Internal Audit Progress Report as attached.
2. That the Audit Committee approve the adjustments to the Internal Audit Plan 2025-26 as detailed in section 8 of Appendix 1 of the report.
14
Revised 2025/26 Internal Audit Charter
To consider a report of the Deputy Head of Southern Internal Audit Partnership providing an update on revisions to the Internal Audit Charter 2025-26.
Attachments:
- Document 14 Internal Audit Charter 2025-26 (Revised August 2025) - Cover Report 17 Sep 2025
- Document 14i Appendix 1 - Internal Audit Charter (Revised August 2025) 17 Sep 2025
Minutes
The Committee considered a report of the Deputy Head of Southern Internal Audit Partnership regarding the Internal Audit Charter 2025-26 (Revised August 2025) (Item 14 in the Minute Book).
The Committee considered revisions to the Internal Audit Charter to reflect personnel changes and updated responsibilities. The changes were minimal but necessary to ensure alignment with current standards.
RESOLVED:
That the Committee approves the revisions to the Internal Audit Charter 2025-
26.
The Committee considered revisions to the Internal Audit Charter to reflect personnel changes and updated responsibilities. The changes were minimal but necessary to ensure alignment with current standards.
RESOLVED:
That the Committee approves the revisions to the Internal Audit Charter 2025-
26.
15
Minutes of the Hampshire Pension Fund Panel and Board Meeting - 21 March 2025 (Less Exempt)
To receive the non-exempt minutes of the Hampshire Pension Fund Panel and Board meeting held on 21 March 2025.
Attachments:
- Document Minutes , 21/03/2025 Hampshire Pension Fund Panel and Board 17 Sep 2025
Minutes
The Committee received and noted the non-exempt minutes of the Hampshire Pension Fund and Board meeting held on 21 March 2025 (Item 15 in the Minute Book).
16
Exclusion of the Press and Public
To resolve that the public be excluded from the meeting during the following item 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 this item there would be disclosure to them of exempt information within Paragraphs 3 and 5 of Part 1 of Schedule 12A to the Local Government Act 1972, and further that in all the circumstances of the cases, the public interest in maintaining the exemption outweighs the public interest in disclosing the information, for the reasons set out in the exempt minutes.
Minutes
The press and public were excluded from the meeting during the following item 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 this item there would have been disclosure to them of exempt information within Paragraphs 3 and 5 of Part I 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 outweighed the public interest in disclosing the information, for the reasons set out in the minutes.
17
Minutes of the Hampshire Pension Fund Panel and Board Meeting - 21 March 2025 (Exempt)
To receive the exempt minutes of the Hampshire Pension Fund Panel and Board meeting held on 21 March 2025.
Attachments:
- Document 2025.03.21 PFPB - Minutes - Exempt 267, 21/03/2025 Hampshire Pension Fund Panel and Board 17 Sep 2025
- Document 2025.03.21 PFPB - Minutes - Exempt 268, 21/03/2025 Hampshire Pension Fund Panel and Board 17 Sep 2025
- Document 2025.03.21 PFPB - Minutes - Exempt 269, 21/03/2025 Hampshire Pension Fund Panel and Board 17 Sep 2025
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