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, 5th March 2026
1:00 PM
Thursday, 5th March 2026
1:00 PM
End:
Thursday, 5th March 2026
5:00 PM
Thursday, 5th March 2026
5:00 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
05 Mar 2026
05 Mar 2026
Location:
Mitchell Room - HCC
Mitchell Room - HCC
Meeting Attendees
Vice-Chairman
Councillor Tim Davies
Present, as expected
Committee Member
Councillor Mark Kemp-Gee
Present, as expected
Committee Member
Councillor Peter Latham
Hampshire County Council
Present, as expected
Committee Member
Councillor Malcolm Wallace
Present, as expected
Conservative Deputy
Councillor Ryan Brent
Not required
Chairman
Councillor Derek Mellor
Present, as expected
Committee Member
Councillor Stephen Parker
Present, as expected
Co-opted Member
Satinder Jas
Independent Co-opted Member
Apologies
Co-opted Member
Madhu Panue
Independent Co-opted Member
Present, as expected
Agenda
1
Apologies for absence
To receive any apologies for absence.
Minutes
Apologies were received from Satinder Jas, Independent Co-opted member.
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 a Non-Pecuniary 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.
3
Minutes of previous meeting held on 23 January 2026
To confirm the minutes of the previous meeting held on 23 January 2026 as a correct record.
Attachments:
- Document Minutes Public Pack, 23/01/2026 Audit Committee 25 Feb 2026
Minutes
The minutes of the meeting held on 23 January 2026 were agreed as a correct record and signed by the Chairman.
4
Deputations
To receive any deputations notified under Standing Order 12.
Minutes
There were no deputations for the meeting.
5
Chairman's Announcements
To receive any announcements the Chairman may wish to make.
Minutes
The Chairman confirmed that training for Committee members will continue following the elections in May. The Chairman also thanked Members and officers for all of their work on the Committee, particularly in light of the significant changes that had taken place over the previous few years.
6
EXTERNAL AUDIT: Hampshire County Council 2024/25 Auditors Annual Report
To receive the external auditors report for Hampshire County Council for the year ending 31 March 2025.
Attachments:
- Document 6 ExternalAuditReportHCC Cover Rpt 25 Feb 2026
- Document 6i EXTERNAL AUDIT Hampshire County Council Final Auditors Annual Report 2024-25 25 Feb 2026
Minutes
The Committee received a report from external auditors (item 6 in the minute book) on the audit of Hampshire County Council for the year ending 31 March 2025.
The annual report was summarised, which included work and conclusions from the audit as well as value for money (VfM) commentary and Unqualified VfM conclusions.
During questions, the Committee heard:
· Hampshire County Council was taking appropriate actions and being transparent with what was being done in light of risks of sustainability, and many Authorities were in a similar position.
· There was an element of the unknown with consolidation and local government reorganisation (LGR) but some possible solutions were being looked at.
· There had been no meaningful Government oversight of external audit over the previous ten years but this had recently changed and further changes were expected following LGR.
· A schedule for 2025/26 was anticipated as well as a wash-up of lessons following the 2024/25 audit that had taken place.
· The value of highways in Hampshire would be incredibly expensive to estimate and not offer VfM in terms of relevance or use of the information gathered, so hadn’t been persued.
RESOLVED
The Audit Committee received and noted the audit results for Hampshire
County Council for the year ending 31 March 2025.
The annual report was summarised, which included work and conclusions from the audit as well as value for money (VfM) commentary and Unqualified VfM conclusions.
During questions, the Committee heard:
· Hampshire County Council was taking appropriate actions and being transparent with what was being done in light of risks of sustainability, and many Authorities were in a similar position.
· There was an element of the unknown with consolidation and local government reorganisation (LGR) but some possible solutions were being looked at.
· There had been no meaningful Government oversight of external audit over the previous ten years but this had recently changed and further changes were expected following LGR.
· A schedule for 2025/26 was anticipated as well as a wash-up of lessons following the 2024/25 audit that had taken place.
· The value of highways in Hampshire would be incredibly expensive to estimate and not offer VfM in terms of relevance or use of the information gathered, so hadn’t been persued.
RESOLVED
The Audit Committee received and noted the audit results for Hampshire
County Council for the year ending 31 March 2025.
7
Internal Audit Charter and Risk-Based Internal Audit Plan 2026-27
To consider a report detailing the Internal Audit Charter and the Internal Audit Risk-Based Plans for 2026–2027.
Attachments:
- Document 7 Internal Audit Charter and Plan 2026-27 - Cover Report 25 Feb 2026
- Document 7i Appendix A - Internal Audit Charter 2026-27 25 Feb 2026
- Document 7ii Appendix B - Internal Audit Plan 2026-27 25 Feb 2026
- Document 7iii Appendix C - Counter Fraud Plan 26-27 25 Feb 2026
Minutes
The Committee considered a report from the Chief Internal Auditor for Hampshire County Council (item 7 in the minute book) detailing the Internal Audit Charter and Internal Audit Risk-Based Plans for 2026/27.
Following a summary of the report, the following was heard during questions:
· Savings governance was scheduled for later in the year
· All reviews were risk-based, which was an important initial priority when looking at services
· Audit days were recorded as an overall but were not itemised. If there was ever to be a risk of deadlines not being met this would be recorded, but there had always been a conclusion provided at the end of the year up until this point.
RESOLVED
The Audit Committee discussed and approved the:
• Internal Audit Charter 2026-27 (Appendix A);
• Internal Audit Risk-Based Plan 2026-27 (Appendix B); and
• Counter Fraud Plan 2026-27 (Appendix C).
Following a summary of the report, the following was heard during questions:
· Savings governance was scheduled for later in the year
· All reviews were risk-based, which was an important initial priority when looking at services
· Audit days were recorded as an overall but were not itemised. If there was ever to be a risk of deadlines not being met this would be recorded, but there had always been a conclusion provided at the end of the year up until this point.
RESOLVED
The Audit Committee discussed and approved the:
• Internal Audit Charter 2026-27 (Appendix A);
• Internal Audit Risk-Based Plan 2026-27 (Appendix B); and
• Counter Fraud Plan 2026-27 (Appendix C).
8
Internal Audit Progress Report 2025-26
To consider the report regarding the Internal Audit Progress report as well as approve the adjustments to the Revised Internal Audit Plan 2025-26.
Attachments:
- Document 8 Internal Audit Progress Report - Cover Report 25 Feb 2026
- Document 8i Appendix A - Internal Audit Progress Report 25 Feb 2026
Minutes
The Committee considered a report from the Chief Internal Auditor for Hampshire County Council (item 8 in the minute book), which presented the Internal Audit Progress Report in according the requirements of the Global Internal Audit Standards.
The report was summarised and key areas highlighted. It was noted that there had been some slippage earlier in the year but all audits were now progressing well.
RESOLVED
a) The Audit Committee noted the Internal Audit Progress Report.
b). The Audit Committee approved the adjustments to the Revised Internal
Audit Plan 2025-26 as detailed in section 8 of Appendix A.
Following the conclusion of this item, the Chairman was thanked on behalf of Members for his work on the Audit Committee
The report was summarised and key areas highlighted. It was noted that there had been some slippage earlier in the year but all audits were now progressing well.
RESOLVED
a) The Audit Committee noted the Internal Audit Progress Report.
b). The Audit Committee approved the adjustments to the Revised Internal
Audit Plan 2025-26 as detailed in section 8 of Appendix A.
Following the conclusion of this item, the Chairman was thanked on behalf of Members for his work on the Audit Committee
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