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:
Tuesday, 10th March 2026
2:30 PM
Tuesday, 10th March 2026
2:30 PM
End:
Tuesday, 10th March 2026
6:30 PM
Tuesday, 10th March 2026
6:30 PM
Meeting Status
Status:
Confirmed
Confirmed
Date:
10 Mar 2026
10 Mar 2026
Location:
Room X - Hampshire & IOW Fire & Police HQ, Eastleigh
Room X - Hampshire & IOW 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.
Cllr Parker?Jones declared an interest in Item 7 as she knows individuals involved in the recruitment process. She withdrew from the meeting for the duration of that item.
Cllr Parker?Jones declared an interest in Item 7 as she knows individuals involved in the recruitment process. She withdrew from the meeting for the duration of that item.
3
Minutes of Previous Meeting
To confirm the minutes of the previous meeting held on 5 December 2025.
Attachments:
- Document HIWFRA A&G 2025.12.05 Draft Minutes 27 Feb 2026
Minutes
The minutes of the meeting held on 5 December 2025 were reviewed and approved as an accurate record.
4
Deputations
Pursuant to Standing Order 19, to receive any deputations to this meeting
Minutes
There were no deputations made to the Committee.
5
Chairman's Announcements
To receive any announcements the Chairman may wish to make.
Minutes
The Chairman had no announcements to make.
6
Internal Audit Charter and Risk-Based Internal Audit Plan 2026-27
To receive a paper providing the Audit and Governance Committee with the Internal Audit Charter and the Internal Audit Risk-Based Plans for 2026–2027.
Attachments:
- Document 2026-03-10 Internal Audit Charter and Risk-Based Internal Audit Plan 2026-27 Cover Report 27 Feb 2026
- Document 2026-03-10 Internal Audit Charter and Risk-Based Internal Audit Plan 2026-27 Appendix A 27 Feb 2026
- Document 2026-03-10 Internal Audit Charter and Risk-Based Internal Audit Plan 2026-27 Appendix B 27 Feb 2026
Minutes
The Committee received the Internal Audit Charter and the Internal Audit Risk?Based Internal Audit Plan 2026–27 from the Chief Internal Auditor (item 6 in the agenda).
Members were advised that only limited changes had been required to the Charter, following the more detailed review carried out previously, with dates updated accordingly. The Chief Internal Auditor outlined the development of the audit plan, noting the strong engagement with the Executive Group to ensure that the proposed programme of advisory and assurance work accurately reflected current organisational priorities and areas of risk.
The plan includes a transparent contingency list to provide flexibility should new risks or pressures emerge during the year. Members asked for clarification regarding the planned work on devolution. It was confirmed that this would focus on governance and preparedness, with scoping undertaken closer to the time to ensure the work provided constructive support.
Members welcomed the assurance that the plan is designed to remain fluid and responsive, and acknowledged the helpful early engagement undertaken with senior leadership.
RESOLVED:
The Audit and Governance Committee approved the:
• Internal Audit Charter 2026–27 (Appendix A); and
• Internal Audit Risk?Based Plan 2026–27 (Appendix B).
Members were advised that only limited changes had been required to the Charter, following the more detailed review carried out previously, with dates updated accordingly. The Chief Internal Auditor outlined the development of the audit plan, noting the strong engagement with the Executive Group to ensure that the proposed programme of advisory and assurance work accurately reflected current organisational priorities and areas of risk.
The plan includes a transparent contingency list to provide flexibility should new risks or pressures emerge during the year. Members asked for clarification regarding the planned work on devolution. It was confirmed that this would focus on governance and preparedness, with scoping undertaken closer to the time to ensure the work provided constructive support.
Members welcomed the assurance that the plan is designed to remain fluid and responsive, and acknowledged the helpful early engagement undertaken with senior leadership.
RESOLVED:
The Audit and Governance Committee approved the:
• Internal Audit Charter 2026–27 (Appendix A); and
• Internal Audit Risk?Based Plan 2026–27 (Appendix B).
7
Co-Opted Independent Member Of Audit And Governance Committee And Independent Person Recruitment Outcome
To receive a report report providing the outcome of recruitment for two positions:
One Independent Person for the Hampshire and Isle of Wight Fire and Rescue Authority (HIWFRA). One Co-opted Independent Member for HIWFRA’s Audit and Governance Committee.
One Independent Person for the Hampshire and Isle of Wight Fire and Rescue Authority (HIWFRA). One Co-opted Independent Member for HIWFRA’s Audit and Governance Committee.
Minutes
Cllr Parker?Jones left the room for this item.
The Committee received the report on the recruitment outcomes for the Co?opted Independent Member and Independent Person from the Monitoring Officer (item 7 in the agenda).
The Chairman thanked the Members who participated in the Working Group, acknowledging the time and effort contributed by both Members and officers to support the process. The Committee expressed satisfaction with the calibre of applicants and the robustness of the recruitment exercise, and Members welcomed the Working Group’s recommendations.
RESOLVED:
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the appointment of the Independent Person, as detailed in Exempt Appendix A, for up to the maximum four?year term.
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the appointment of the Co?opted Independent Member to the Audit and Governance Committee, as detailed in Exempt Appendix B, for up to a maximum four?year term.
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the amendments to the Meeting Terms of Reference to include the Co?opted Independent Member as part of its membership, as set out in Appendix C.
The Committee received the report on the recruitment outcomes for the Co?opted Independent Member and Independent Person from the Monitoring Officer (item 7 in the agenda).
The Chairman thanked the Members who participated in the Working Group, acknowledging the time and effort contributed by both Members and officers to support the process. The Committee expressed satisfaction with the calibre of applicants and the robustness of the recruitment exercise, and Members welcomed the Working Group’s recommendations.
RESOLVED:
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the appointment of the Independent Person, as detailed in Exempt Appendix A, for up to the maximum four?year term.
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the appointment of the Co?opted Independent Member to the Audit and Governance Committee, as detailed in Exempt Appendix B, for up to a maximum four?year term.
• That the Committee RECOMMENDS to the HIWFRA Full Authority at its AGM on 9 June 2026 the amendments to the Meeting Terms of Reference to include the Co?opted Independent Member as part of its membership, as set out in Appendix C.
8
Internal Audit Progress Report 2025/26
To receive a report as required by the Global Internal Audit Standards in UK Public Sector presenting the Internal Audit Progress Report January 2026.
Attachments:
- Document Internal Audit Progress Cover Report 27 Feb 2026
- Document Internal Audit Progress Report Appendix A 27 Feb 2026
Minutes
The Committee received the Internal Audit Progress Report 2025/26 from the Chief Internal Auditor (item 8 in the agenda).
The Chief Internal Auditor took the report as read and advised that delivery of the audit plan was currently behind the expected position. It was noted that one IT audit had previously been deferred to Quarter 4; however, since the publication of the report this audit had been brought back on track and was expected to be completed before the end of the year.
Members welcomed the update and acknowledged the progress reflected in the report.
RESOLVED:
The Committee noted Appendix A: Internal Audit Progress Report.
The Chief Internal Auditor took the report as read and advised that delivery of the audit plan was currently behind the expected position. It was noted that one IT audit had previously been deferred to Quarter 4; however, since the publication of the report this audit had been brought back on track and was expected to be completed before the end of the year.
Members welcomed the update and acknowledged the progress reflected in the report.
RESOLVED:
The Committee noted Appendix A: Internal Audit Progress Report.
9
Southern Internal Audit Partnership - External Quality Assessment - Outcome Report
To receive a report providing the outcome from the External Quality Assessment of the Southern Internal Audit Partnership against the new Global Internal Audit Standards in the UK Public Sector.
Attachments:
- Document 2026-03-10 HIWFRA Internal Audit External Quality Assessment Outcome Report 27 Feb 2026
- Document 2026-03-10 HIWFRA Internal Audit External Quality Assessment Outcome Report - Appendix A 27 Feb 2026
- Document 2026-03-10 HIWFRA Internal Audit External Quality Assessment Outcome Report - Appendix B 27 Feb 2026
Minutes
The Committee received the External Quality Assessment Outcome Report from the Chief Internal Auditor (item 9 in the agenda).
Members were pleased to note that SIAP had achieved an excellent outcome against the new Global Internal Audit Standards, with 46 of the 52 Standards fully achieved and the remaining six generally achieved. The Committee welcomed the assurance that the service is operating at a consistently high standard and remains well placed to support the Authority through periods of change.
RESOLVED:
The Committee noted the External Quality Assessment report (Appendix A) and the associated action plan (Appendix B).
Members were pleased to note that SIAP had achieved an excellent outcome against the new Global Internal Audit Standards, with 46 of the 52 Standards fully achieved and the remaining six generally achieved. The Committee welcomed the assurance that the service is operating at a consistently high standard and remains well placed to support the Authority through periods of change.
RESOLVED:
The Committee noted the External Quality Assessment report (Appendix A) and the associated action plan (Appendix B).
10
Internal Audit Management Actions Progress 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.
Attachments:
- Document Internal Audit Management Actions Progress 27 Feb 2026
Minutes
The Committee received the Internal Audit Management Actions Progress Report from the Chief Fire Officer (item 10 in the agenda).
Members noted that two high?priority actions relating to the Premises Risk Strategy remain outstanding, with revised deadlines aligned to wider business?as?usual work expected to conclude at the end of March. All other previously overdue actions have been completed.
In response to questions, officers clarified that the premises?related actions concern strategic oversight and risk prioritisation rather than specific building defects. Members were reassured that internal governance processes require formal sign?off at a scheduled board meeting, ensuring robust oversight of action closure.
RESOLVED:
The Committee noted the progress made towards the implementation of internal audit management actions and the delivery of the audit plan.
Members noted that two high?priority actions relating to the Premises Risk Strategy remain outstanding, with revised deadlines aligned to wider business?as?usual work expected to conclude at the end of March. All other previously overdue actions have been completed.
In response to questions, officers clarified that the premises?related actions concern strategic oversight and risk prioritisation rather than specific building defects. Members were reassured that internal governance processes require formal sign?off at a scheduled board meeting, ensuring robust oversight of action closure.
RESOLVED:
The Committee noted the progress made towards the implementation of internal audit management actions and the delivery of the audit plan.
11
Assurance Report: Fire Standards Progress Update
To receive a report providing an assurance update on the Service’s progress in adopting, complying with and embedding Fire Standards within the Service.
Attachments:
- Document Fire Standards Progress 27 Feb 2026
Minutes
The Committee received the Fire Standards Progress Update Report from the Chief Fire Officer (item 11 in the agenda).
Members reviewed progress across all Fire Standards, noting that several Standards had recently been assured as Reasonable and that CRMP had achieved a Substantial rating. Officers explained the assurance methodology and the distinction between Substantial, Reasonable and Limited outcomes.
Members also explored how the Standards align with HMICFRS inspection criteria and welcomed the ongoing mapping work to ensure that evidence gathered supports both Standards and inspection requirements. The Committee supported the continued focus on embedding improvements arising from the Standards.
RESOLVED:
The Committee noted the Fire Standards update report.
Members reviewed progress across all Fire Standards, noting that several Standards had recently been assured as Reasonable and that CRMP had achieved a Substantial rating. Officers explained the assurance methodology and the distinction between Substantial, Reasonable and Limited outcomes.
Members also explored how the Standards align with HMICFRS inspection criteria and welcomed the ongoing mapping work to ensure that evidence gathered supports both Standards and inspection requirements. The Committee supported the continued focus on embedding improvements arising from the Standards.
RESOLVED:
The Committee noted the Fire Standards update report.
12
Treasury Management Strategy 2026/27 to 2028/29
To receive a report, as required by the Chartered Institute of Public Finance and Accountancy’s Treasury Management in the Public Services: Code of Practice, requiring the Authority to approve an annual treasury management strategy, mid-year update report and outturn report.
Attachments:
- Document Treasury Management Strategy 27 Feb 2026
- Document Treasury Management Strategy - Appendix A 27 Feb 2026
Minutes
The Committee received the Treasury Management Strategy 2026/27 to 2028/29 from the Chief Financial Officer (item 12 in the agenda).
Officers from Hampshire County Council summarised the economic environment and highlighted key factors expected to influence the Authority’s cash flow, borrowing and investment position, including inflationary pressure, geopolitical uncertainty and national fiscal direction. Members discussed the potential impact of global events on borrowing conditions and financial stability.
Members noted the Authority’s continued prudence in managing risk and welcomed the assurance that the Authority remains compliant with all mandatory indicators and operates under robust professional advice.
RESOLVED:
The Committee noted the Treasury Management Strategy, including the Annual Investment Strategy for 2026/27 (and the remainder of 2025/26) (Appendix A).
Officers from Hampshire County Council summarised the economic environment and highlighted key factors expected to influence the Authority’s cash flow, borrowing and investment position, including inflationary pressure, geopolitical uncertainty and national fiscal direction. Members discussed the potential impact of global events on borrowing conditions and financial stability.
Members noted the Authority’s continued prudence in managing risk and welcomed the assurance that the Authority remains compliant with all mandatory indicators and operates under robust professional advice.
RESOLVED:
The Committee noted the Treasury Management Strategy, including the Annual Investment Strategy for 2026/27 (and the remainder of 2025/26) (Appendix A).
13
Statement of Accounts 2024/25
To receive a report summarising changes to the audited Statement of Accounts for the awareness of the Audit and Governance Committee members.
Attachments:
- Document Statement of Accounts 2024-25 27 Feb 2026
Minutes
The Committee received the update on the Statement of Accounts 2024/25 from the Chief Financial Officer (item 13 in the agenda).
Members noted that the final audited Statement of Accounts had been published ahead of the statutory backstop date, with non?material adjustments made under the delegated authority of the Chief Financial Officer. These included updates to post?balance?sheet notes, changes arising from the comparison of valuer and auditor valuations, corrections relating to asset disposals and additional disclosure updates following actuarial advice.
Officers confirmed that the qualified audit opinion reflected sector?wide challenges arising from the national audit backlog, rather than concerns specific to HIWFRA’s accounts.
RESOLVED:
The Committee noted the update on the Statement of Accounts 2024/25.
Members noted that the final audited Statement of Accounts had been published ahead of the statutory backstop date, with non?material adjustments made under the delegated authority of the Chief Financial Officer. These included updates to post?balance?sheet notes, changes arising from the comparison of valuer and auditor valuations, corrections relating to asset disposals and additional disclosure updates following actuarial advice.
Officers confirmed that the qualified audit opinion reflected sector?wide challenges arising from the national audit backlog, rather than concerns specific to HIWFRA’s accounts.
RESOLVED:
The Committee noted the update on the Statement of Accounts 2024/25.
14
Audit Results Report 2024/25
To receive a report presenting the Audit Results Report at the conclusion of the audit of the Authority’s accounts for 2024/25.
Attachments:
- Document External Audit Results Report 2024-25 27 Feb 2026
- Document External Audit Results Report 2024-25 -Appendix A 27 Feb 2026
Minutes
The Committee received the Audit Results Report 2024/25 from the External Auditor (item 14 in the agenda).
Members were informed that a qualified opinion had been issued due to limitations on assurance over prior?year balances, following national measures implemented to reduce the audit backlog. The Committee discussed the anticipated pathway back to full assurance across future audit cycles and recognised the progress already achieved during this year’s audit.
RESOLVED:
The Committee noted the Audit Results Report 2024/25.
Members were informed that a qualified opinion had been issued due to limitations on assurance over prior?year balances, following national measures implemented to reduce the audit backlog. The Committee discussed the anticipated pathway back to full assurance across future audit cycles and recognised the progress already achieved during this year’s audit.
RESOLVED:
The Committee noted the Audit Results Report 2024/25.
15
Auditor's Annual Report 2024/25
To receive a report presenting the Auditor’s Annual Report at the conclusion of the audit of the Authority’s accounts for 2024/25.
Attachments:
- Document External Audit Annual Report 2024-25 27 Feb 2026
- Document External Audit Annual Report 2024-25 -Appendix A 27 Feb 2026
Minutes
The Committee received the Auditor’s Annual Report 2024/25 from the External Auditor (item 15 in the agenda).
Members noted the positive assessment of the Authority’s arrangements for securing value for money. One area highlighted for improvement with the audit was the timeliness of responses. Officers outlined that discussions were taking place with the auditors and that a joint washup session was scheduled. Steps were underway to ensure improved coordination for future cycles, including working with the auditors to ensure clarity of their priorities across the audits for HIWFRA and Hampshire County Council.
RESOLVED:
The Committee noted the Auditor’s Annual Report 2024/25.
Members noted the positive assessment of the Authority’s arrangements for securing value for money. One area highlighted for improvement with the audit was the timeliness of responses. Officers outlined that discussions were taking place with the auditors and that a joint washup session was scheduled. Steps were underway to ensure improved coordination for future cycles, including working with the auditors to ensure clarity of their priorities across the audits for HIWFRA and Hampshire County Council.
RESOLVED:
The Committee noted the Auditor’s Annual Report 2024/25.
16
Organisational Risk Register
To receive a report on the status of the Organisational Risk register in line with the Authority’s Corporate Governance Policy and the Service’s Risk Management Procedure.
Attachments:
- Document Organisational Risk Register 27 Feb 2026
Minutes
The Committee received the Organisational Risk Register from the Director of Corporate Services (item 16 in the agenda).
Members reviewed the current risk profile and discussed recent updates, including the restructuring of cyber mitigation measures, work underway to support on?call rostering, and budget?related risks following the settlement in December.
Members welcomed the additional visibility of subsidiary risks following a previous request and sought clarification on the colour?rating system, which officers explained in terms of likelihood and impact thresholds.
RESOLVED:
The Committee noted the risks identified and captured in the Service’s Organisational Risk Register.
Members reviewed the current risk profile and discussed recent updates, including the restructuring of cyber mitigation measures, work underway to support on?call rostering, and budget?related risks following the settlement in December.
Members welcomed the additional visibility of subsidiary risks following a previous request and sought clarification on the colour?rating system, which officers explained in terms of likelihood and impact thresholds.
RESOLVED:
The Committee noted the risks identified and captured in the Service’s Organisational Risk Register.
17
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 1, 3 and 7 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
The Committee did not enter exempt session, as the exempt appendices were not required to be discussed separately.
18
Co-Opted Independent Member Of Audit And Governance Committee And Independent Person Recruitment Outcome - Exempt Appendices
To consider an Exempt Appendix in relation to Item 7 on the agenda (Co-Opted Independent Member Of Audit And Governance Committee And Independent Person Recruitment Outcome).
Attachments:
- Document Co-opted Independent Member of A&GC and Independent Person Recruitment Outcome Report EXEMPT Appendix A - Appointment of Independent Person 27 Feb 2026
- Document Co-opted Independent Member of A&GC and Independent Person Recruitment Outcome Report EXEMPT Appendix B - Appointment of Co-opted Independent Member 27 Feb 2026
19
Organisational Risk Register - Exempt Appendix
To consider an Exempt Appendix in relation to Item 16 on the agenda (Organisational Risk Register).
Attachments:
- Document Organisational Risk Register Appendix B (exempt risk) 27 Feb 2026
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