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, 25th September 2025
2:30 PM
Thursday, 25th September 2025
2:30 PM
End:
Thursday, 25th September 2025
6:30 PM
Thursday, 25th September 2025
6:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
25 Sep 2025
25 Sep 2025
Location:
Fire & Police HQ, Eastleigh
Fire & Police HQ, Eastleigh
Meeting Attendees
Committee Member
Vice Chairman of the Council
Committee Member
Councillor Sally Goodfellow
Liberal Democrat and Labour for HIWFRA (Southampton City Council)
Present, as expected
Independent Group Deputy
Councillor Karen Lucioni
Independent Alliance Group for HIWFRA (Isle of Wight Council)
Not required
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 on 24 July 2025
To confirm the minutes of the previous meeting held on 24 July 2025.
Attachments:
- Document HIWFRA A&G Minutes - DRAFT 17 Sep 2025
Minutes
The minutes of the last meeting held on 24 July 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 thanked Punita Talwar for her contribution to the Committee and noted that she would be moving to a new role within Southern Internal Audit Partnership. The Chairman welcomed Liz Foster, who will be attending future meetings in her place.
6
Internal Audit Progress Report
To receive a report, as required by the Global Internal Audit Standards in the UK Public Sector, presenting the Internal Audit Progress Report for August 2025, which offers the Audit and Governance Committee a concise overview of internal audit activity and assurance work completed in accordance with the approved audit plan, alongside key updates relevant to the committee’s responsibilities for internal audit.
Attachments:
- Document Internal Audit Progress Cover Report 17 Sep 2025
- Document Internal Audit Progress Report- Appendix A 17 Sep 2025
Minutes
55.
Internal Audit Progress Report
The Committee received the Internal Audit Progress Report from the Chief Internal Auditor (item 6 in the agenda).
Members noted the new format of the report, now based on the global internal audit standards. Section 4 of the report outlined resourcing issues, with the Chief Internal Auditor advising that while there may be slippage in delivery of the Q2 and Q3 plan, recent recruitment has been successful, and the team is confident that the plan will be delivered in full. Updates since publication were provided, including the submission of the Community Risk Management Planning and Driver Training reports. Six overdue actions remain, three of which are high priority and three medium priorities; all actions are tracked and reported to the Committee. Appendix one introduced performance measures, with the team currently at 20% for measure one due to reports updated since publication. Members were advised that the recruitment plan is now complete, and agency staff have been engaged to ensure all work is caught up.
Cllr Drew thanked Punita Talwar and Neil Pitman for their work on attrition and staffing and enquired about any impact or shortage of staff. The Chief Internal Auditor advised that while the market is challenging, the recent recruitment round has been positive and there will inevitably be some time lag to enable onboarding of newly recruited staff to posts. With a focus on career progression and recruiting at junior levels. The greatest shortage is at senior levels. In response to a further question from Cllr Drew, Punita Talwar confirmed there are no issues to bring to the Committee’s attention and that the relationship with the HIWFRA team is very positive.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Appendix A: Internal Audit Progress Report - August 2025 and approved the adjustments to the internal audit plan 2025-26.
Internal Audit Progress Report
The Committee received the Internal Audit Progress Report from the Chief Internal Auditor (item 6 in the agenda).
Members noted the new format of the report, now based on the global internal audit standards. Section 4 of the report outlined resourcing issues, with the Chief Internal Auditor advising that while there may be slippage in delivery of the Q2 and Q3 plan, recent recruitment has been successful, and the team is confident that the plan will be delivered in full. Updates since publication were provided, including the submission of the Community Risk Management Planning and Driver Training reports. Six overdue actions remain, three of which are high priority and three medium priorities; all actions are tracked and reported to the Committee. Appendix one introduced performance measures, with the team currently at 20% for measure one due to reports updated since publication. Members were advised that the recruitment plan is now complete, and agency staff have been engaged to ensure all work is caught up.
Cllr Drew thanked Punita Talwar and Neil Pitman for their work on attrition and staffing and enquired about any impact or shortage of staff. The Chief Internal Auditor advised that while the market is challenging, the recent recruitment round has been positive and there will inevitably be some time lag to enable onboarding of newly recruited staff to posts. With a focus on career progression and recruiting at junior levels. The greatest shortage is at senior levels. In response to a further question from Cllr Drew, Punita Talwar confirmed there are no issues to bring to the Committee’s attention and that the relationship with the HIWFRA team is very positive.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Appendix A: Internal Audit Progress Report - August 2025 and approved the adjustments to the internal audit plan 2025-26.
7
Internal Audit Strategy 2025-28
To receive a report providing the Audit and Governance Committee with the Internal Audit Strategy 2025–2028.
Attachments:
- Document Internal Audit Strategy 2025-28 Cover Report 17 Sep 2025
- Document Internal Audit Strategy 2025-28 - Appendix A 17 Sep 2025
- Document Internal Audit Strategy 2025-28 - Appendix B 17 Sep 2025
Minutes
The Committee received the Internal Audit Strategy 2025-28 from the Chief Internal Auditor (item 7 in the agenda).
A report was presented on the new Internal Audit Strategy, which is required under the updated global internal audit standards from April 2025. The strategy was designed as an action plan over the medium term, with objectives to ensure the service remains future focussed. As it is not practical to have a separate strategy for each partner, a single Southern Internal Audit Partnership (SIAP) strategy was developed, using a SWOT analysis. Seven objectives were initially identified and then narrowed down following a stakeholder survey to gauge views on priorities. The results of the survey informed the final strategy.
Members noted that this is a high-level action plan and overview, with periodical progress reports to be brought to future meetings. Councillors requested that updates be provided to indicate whether items have been completed, and confirmed they are happy to receive a verbal update on this. Members were informed that they would receive an annual update, but that any dynamic changes would be reviewed more quickly.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Internal Audit Strategy 2025-28 (Appendix A).
A report was presented on the new Internal Audit Strategy, which is required under the updated global internal audit standards from April 2025. The strategy was designed as an action plan over the medium term, with objectives to ensure the service remains future focussed. As it is not practical to have a separate strategy for each partner, a single Southern Internal Audit Partnership (SIAP) strategy was developed, using a SWOT analysis. Seven objectives were initially identified and then narrowed down following a stakeholder survey to gauge views on priorities. The results of the survey informed the final strategy.
Members noted that this is a high-level action plan and overview, with periodical progress reports to be brought to future meetings. Councillors requested that updates be provided to indicate whether items have been completed, and confirmed they are happy to receive a verbal update on this. Members were informed that they would receive an annual update, but that any dynamic changes would be reviewed more quickly.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Internal Audit Strategy 2025-28 (Appendix A).
8
Internal Audit External Quality Assessment
To receive a report providing an overview of the alternative options considered in commissioning an external assessor to undertake the pending independent assessment of the Southern Internal Audit Partnership against the Global Internal Audit Standards in the UK Public Sector.
Attachments:
- Document Internal Audit- External Quality Assessment Cover Report 17 Sep 2025
- Document Internal Audit- External Quality Assessment Report - Appendix 1 17 Sep 2025
Minutes
The Committee received the Internal Audit External Quality Assessment from the Chief Internal Auditor (item 8 in the agenda).
A report was presented as required by the Global Standards, continuing the previous Public Sector requirement for a five-year review. The report set out the approach for the upcoming External Quality Assessment (EQA), including details of all potential providers considered and the reasons for selecting or not selecting each one. The Committee noted that the assessment will still require an external assessor, but the process is made easier and more cost-effective as SIAP gathers all the necessary information and provides it to the assessor.
It was explained that this will be a robust exercise taking place over two to three months, with a final report expected in December 2025, providing an overall assessment against requirements. An action plan will then be compiled and brought to the Committee at its first meeting in 2026.
The Committee was informed that the external assessors will review practices and policies before assessing everything in detail as an auditor would. The assessor will also meet with a range of officers and Committee members to validate the findings.
RESOLVED
The HIWFRA Audit and Governance Committee noted arrangements for the
pending external assessment of the Southern Internal Audit Partnership
against the Global Internal Audit Standards in the UK Public Sector.
A report was presented as required by the Global Standards, continuing the previous Public Sector requirement for a five-year review. The report set out the approach for the upcoming External Quality Assessment (EQA), including details of all potential providers considered and the reasons for selecting or not selecting each one. The Committee noted that the assessment will still require an external assessor, but the process is made easier and more cost-effective as SIAP gathers all the necessary information and provides it to the assessor.
It was explained that this will be a robust exercise taking place over two to three months, with a final report expected in December 2025, providing an overall assessment against requirements. An action plan will then be compiled and brought to the Committee at its first meeting in 2026.
The Committee was informed that the external assessors will review practices and policies before assessing everything in detail as an auditor would. The assessor will also meet with a range of officers and Committee members to validate the findings.
RESOLVED
The HIWFRA Audit and Governance Committee noted arrangements for the
pending external assessment of the Southern Internal Audit Partnership
against the Global Internal Audit Standards in the UK Public Sector.
9
Internal Audit Management Actions Report
To receive a report providing the latest update on the medium and high internal audit management actions that have not been completed within the agreed target date and are now overdue. The Audit and Governance Committee has a key scrutiny role in monitoring the implementation of internal audit management actions.
Attachments:
- Document 2025-09-25 Internal Audit Management Actions Report 17 Sep 2025
Minutes
The Committee received the Internal Audit Management Actions Report from the Chief Fire Officer (item 9 in the agenda).
Since the last meeting, two items remained outstanding relating to premises risk. James Lucy, Assistant Director – Operations, advised the Committee that these actions were still outstanding due to a significant number of organisational changes occurring as the audit items were being completed. With new leaders and teams in place, additional time was required to understand the outstanding items before they could be resolved.
The Committee noted that currently, inspections are being carried out by Fire Safety Inspectors to gather risk information at the time of inspection. A trial was underway starting in October, using a mix of green and grey book inspectors to collect this information, to assess how this approach would work. It was explained that the scope of the management action may change, but this would not be known until after the trial, and an update would be brought to the next meeting.
In relation to the Fire Safety Audits & Use of Enforcement Powers management action, the Committee was informed that the CFRMIS system was being cleansed so it could be used correctly. This action could not be signed off until the software was up and running, and as this was being done by a third party, it was somewhat out of the Service’s control. Assurance was given that the cleansing project would be complete by the end of December. Once complete, this would enable firefighters to see the high-risk data very simply.
Work on Policies, Procedures and Guidance was ongoing and expected to be complete by December.
Members requested that future reports have acronyms written in full at least once for ease of reading and understanding.
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.
Since the last meeting, two items remained outstanding relating to premises risk. James Lucy, Assistant Director – Operations, advised the Committee that these actions were still outstanding due to a significant number of organisational changes occurring as the audit items were being completed. With new leaders and teams in place, additional time was required to understand the outstanding items before they could be resolved.
The Committee noted that currently, inspections are being carried out by Fire Safety Inspectors to gather risk information at the time of inspection. A trial was underway starting in October, using a mix of green and grey book inspectors to collect this information, to assess how this approach would work. It was explained that the scope of the management action may change, but this would not be known until after the trial, and an update would be brought to the next meeting.
In relation to the Fire Safety Audits & Use of Enforcement Powers management action, the Committee was informed that the CFRMIS system was being cleansed so it could be used correctly. This action could not be signed off until the software was up and running, and as this was being done by a third party, it was somewhat out of the Service’s control. Assurance was given that the cleansing project would be complete by the end of December. Once complete, this would enable firefighters to see the high-risk data very simply.
Work on Policies, Procedures and Guidance was ongoing and expected to be complete by December.
Members requested that future reports have acronyms written in full at least once for ease of reading and understanding.
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.
10
Annual Statement of Accounts
To receive a report presenting the unaudited Statement of Accounts for 2024/25.
Attachments:
- Document Annual Statement of Accounts 17 Sep 2025
- Document Annual Statement of Accounts- Appendix 17 Sep 2025
- Document Annual Statement of Accounts - updated Appendix 17 Sep 2025
Minutes
The Committee received the Annual Statement of Accounts report from the Chief Financial Officer (item 10 in the agenda).
The Committee received the amended version of the unaudited Statement of Accounts for 2024/25 from the Chief Financial Officer, which was circulated as a supplementary item to the agenda.
The Chief Financial Officer thanked Members for attending the briefing session earlier in the week and confirmed that the final audited accounts will be signed off in February 2026. It was noted that the timeline continues to be impacted by the ongoing national audit backlog.
Members were advised of a recommended change arising from the introduction of IFRS 16 (Leases). However, the Fire Authority had determined that no adjustments were required to the balance sheet in relation to this change.
Members expressed their appreciation to the Chief Financial Officer and his team for the briefing session, noting that it had been particularly useful in understanding the complexities of the accounts. The Committee discussed the implications of the continued disclaimed audit opinions, recognising that prolonged uncertainty may affect public perception. It was confirmed that the final results report, expected at a future meeting, would provide further clarity on this matter.
RESOLVED
The HIWFRA Audit and Governance Committee:
· Approved the updated unaudited Statement of Accounts for 2024/25.
· Delegated authority to the Chief Financial Officer to approve any non-material changes to the 2024/25 accounts agreed with the external auditor (EY) prior to the issue of the final audit opinion and publication of the audited Statement of Accounts.
· Noted that an updated version of the Statement of Accounts for 2024/25 will be presented to a future meeting of the Audit and Governance Committee if any material changes to the accounts are required prior to the final audit opinion being issued.
· Noted that Letters of Representations will be signed by the Chairman of the Audit and Governance Committee and the Chief Financial Officer as required by the external auditor at the conclusion of the audit.
The Committee received the amended version of the unaudited Statement of Accounts for 2024/25 from the Chief Financial Officer, which was circulated as a supplementary item to the agenda.
The Chief Financial Officer thanked Members for attending the briefing session earlier in the week and confirmed that the final audited accounts will be signed off in February 2026. It was noted that the timeline continues to be impacted by the ongoing national audit backlog.
Members were advised of a recommended change arising from the introduction of IFRS 16 (Leases). However, the Fire Authority had determined that no adjustments were required to the balance sheet in relation to this change.
Members expressed their appreciation to the Chief Financial Officer and his team for the briefing session, noting that it had been particularly useful in understanding the complexities of the accounts. The Committee discussed the implications of the continued disclaimed audit opinions, recognising that prolonged uncertainty may affect public perception. It was confirmed that the final results report, expected at a future meeting, would provide further clarity on this matter.
RESOLVED
The HIWFRA Audit and Governance Committee:
· Approved the updated unaudited Statement of Accounts for 2024/25.
· Delegated authority to the Chief Financial Officer to approve any non-material changes to the 2024/25 accounts agreed with the external auditor (EY) prior to the issue of the final audit opinion and publication of the audited Statement of Accounts.
· Noted that an updated version of the Statement of Accounts for 2024/25 will be presented to a future meeting of the Audit and Governance Committee if any material changes to the accounts are required prior to the final audit opinion being issued.
· Noted that Letters of Representations will be signed by the Chairman of the Audit and Governance Committee and the Chief Financial Officer as required by the external auditor at the conclusion of the audit.
11
Fire Standards Progress Report
To receive a report providing Members with an assurance update on the Service’s progress in adopting, complying with and embedding Fire Standards within the Service.
Attachments:
- Document Fire Standards Progress Report 17 Sep 2025
Minutes
The Committee received the Fire Standards Progress Report from the Chief Fire Officer (item 11 in the agenda).
Members were informed that there are currently nineteen published Fire Standards, each assessed using one of three self-assessment ratings. It was confirmed that HIWFRA is compliant with all applicable standards and that there are no areas of non-compliance.
Two newly published standards will be assessed by the end of March 2026, and three other Fire Standards are being audited by SIAP.
Members were advised that the Authority is in a positive position and remains on track to complete all assessments by March 2026.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Fire Standards update report.
Members were informed that there are currently nineteen published Fire Standards, each assessed using one of three self-assessment ratings. It was confirmed that HIWFRA is compliant with all applicable standards and that there are no areas of non-compliance.
Two newly published standards will be assessed by the end of March 2026, and three other Fire Standards are being audited by SIAP.
Members were advised that the Authority is in a positive position and remains on track to complete all assessments by March 2026.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Fire Standards update report.
12
Audit & Governance Committee- Annual Report: Content and Timeline
To receive a report setting out the content and timeline for the Audit and Governance Committee Chairman’s Annual Report.
Attachments:
- Document A&GC Annual Report Content and Timeline Report 17 Sep 2025
Minutes
The Committee received the Audit and Governance Committee Annual Report from the Chairman (item 12 in the agenda).
Members were informed that this report is a new requirement following updated guidance issued by CIPFA regarding the role and responsibilities of Audit Committees. It was noted that the current year is being used to build the report framework, particularly in light of the recent change in Committee Chairmanship.
The Committee learned that the report will be developed throughout the year to reflect upcoming local government elections and reorganisation. This approach is intended to ensure that the Annual Report remains accurate, relevant, and reflective of the Committee’s work each year.
Members were advised that the recommendation on page 203 of the agenda pack incorrectly refers to paragraphs 13 and 14 and should instead reference paragraphs 11 and 12. This correction was noted.
RESOLVED
The HIWFRA Audit and Governance Committee noted the content and timeline for the Audit and Governance Committee Chairman’s Annual Report as set out in paragraphs 11 and 12 of this report.
Members were informed that this report is a new requirement following updated guidance issued by CIPFA regarding the role and responsibilities of Audit Committees. It was noted that the current year is being used to build the report framework, particularly in light of the recent change in Committee Chairmanship.
The Committee learned that the report will be developed throughout the year to reflect upcoming local government elections and reorganisation. This approach is intended to ensure that the Annual Report remains accurate, relevant, and reflective of the Committee’s work each year.
Members were advised that the recommendation on page 203 of the agenda pack incorrectly refers to paragraphs 13 and 14 and should instead reference paragraphs 11 and 12. This correction was noted.
RESOLVED
The HIWFRA Audit and Governance Committee noted the content and timeline for the Audit and Governance Committee Chairman’s Annual Report as set out in paragraphs 11 and 12 of this report.
13
Organisational Risk Register
To receive a report providing an update on the status of our Organisational Risk register in line with the Authority’s Corporate Governance Policy and the Service’s Risk Management Procedure.
Attachments:
- Document Organisational Risk Register Report 17 Sep 2025
- Document Organisational Risk Register - Appendix A 17 Sep 2025
Minutes
The Committee received the Organisational Risk Register from the Chief Fire Officer (item 13 in the agenda).
Members were advised that the highest scoring risk remains a cyber-attack, which continues to be actively monitored. On-call recruitment was noted as an ongoing challenge, although improvements have been observed. The introduction of new contracts and band types has contributed to a reduction in risk, and HIWFRA now reports the highest on-call availability in the South East.
Fire contaminants remain on the register, with mitigations having been reviewed and proposals taken to the Full Authority. A further report is scheduled for February 2026. The risk of death at work also remains on the register, with training now aligned to reflect the specific risks faced at individual Fire Houses and operational areas.
Councillor Parker-Jones queried whether the financial risk is likely to increase due to national discussions around funding settlements. Members were advised that the outcome of the Fair Funding Review is awaited, and that factors such as council tax limits, inflation, interest rates, service delivery pressures, and devolution are all external to HIWFRA and could influence the risk either way.
Councillor Drew asked whether there are risks outside of the report and sought assurance that such risks would remain outside of the Committee’s remit. Members were informed that all risks are held within the JCAD system. The risks reported to the Audit and Governance Committee are those that could halt service delivery. Directorate-level risk registers are discussed monthly and are managed fluidly. Members were assured that all risks are robustly monitored and managed.
RESOLVED
The HIWFRA Audit and Governance Committee noted the risks identified and captured in the Service’s Organisational Risk Register.
Members were advised that the highest scoring risk remains a cyber-attack, which continues to be actively monitored. On-call recruitment was noted as an ongoing challenge, although improvements have been observed. The introduction of new contracts and band types has contributed to a reduction in risk, and HIWFRA now reports the highest on-call availability in the South East.
Fire contaminants remain on the register, with mitigations having been reviewed and proposals taken to the Full Authority. A further report is scheduled for February 2026. The risk of death at work also remains on the register, with training now aligned to reflect the specific risks faced at individual Fire Houses and operational areas.
Councillor Parker-Jones queried whether the financial risk is likely to increase due to national discussions around funding settlements. Members were advised that the outcome of the Fair Funding Review is awaited, and that factors such as council tax limits, inflation, interest rates, service delivery pressures, and devolution are all external to HIWFRA and could influence the risk either way.
Councillor Drew asked whether there are risks outside of the report and sought assurance that such risks would remain outside of the Committee’s remit. Members were informed that all risks are held within the JCAD system. The risks reported to the Audit and Governance Committee are those that could halt service delivery. Directorate-level risk registers are discussed monthly and are managed fluidly. Members were assured that all risks are robustly monitored and managed.
RESOLVED
The HIWFRA Audit and Governance Committee noted the risks identified and captured in the Service’s Organisational Risk Register.
14
Audit Progress Report (EY)
To receive an audit progress update from EY on the audit of the Statement of Accounts for 2024/25.
Attachments:
- Document Audit Progress Report (EY) 17 Sep 2025
- Document Audit Progress Report (EY) - Appendix 17 Sep 2025
Minutes
The Committee received the Audit Progress Report (EY) from the Chief Financial Officer (item 14 in the agenda).
Members were advised that the audit continues to progress in line with the timeline previously reported to the Committee in July. EY confirmed that the scope of the audit had been updated and that their internal assets team would be reviewing property valuations as part of the process.
It was noted that several items had been finalised since the publication of the report, and EY remain on track to complete the audit by mid-October, with the final report scheduled to be presented to the Committee in December.
In response to a query from Councillor Parker regarding progress on the pension liability, EY confirmed that the report from the Actuary had been received and that their internal team now has all the necessary information to complete the review.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Audit Progress Report from EY.
Members were advised that the audit continues to progress in line with the timeline previously reported to the Committee in July. EY confirmed that the scope of the audit had been updated and that their internal assets team would be reviewing property valuations as part of the process.
It was noted that several items had been finalised since the publication of the report, and EY remain on track to complete the audit by mid-October, with the final report scheduled to be presented to the Committee in December.
In response to a query from Councillor Parker regarding progress on the pension liability, EY confirmed that the report from the Actuary had been received and that their internal team now has all the necessary information to complete the review.
RESOLVED
The HIWFRA Audit and Governance Committee noted the Audit Progress Report from EY.
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