Audit & Standards Committee

Members are reminded that they must not participate in the discussion or voting on any matter, in which they have a Disclosable Pecuniary Interest, and should leave the room prior to the commencement of the debate.

Members are asked to receive any questions, statements or petitions, of which notice has been received, from members of the public.

The Committee is asked to receive any questions, of which appropriate notice has been received, from Members.

Members are asked to agree the minutes, attached marked 5a, of the Audit and Standards Committee meeting, held on 16 December 2025, and that they be signed by the Chair as a correct record.

Members are asked to agree the minutes, attached marked 5b, of the Extraordinary Audit and Standards Committee meeting, held on 2 February 2026, and that they be signed by the Chair as a correct record.

Members are asked to note the minutes of the Pension Board meeting, held on 27 January 2026, which are attached marked 6.

This report, to follow marked 7c, puts forward the Audit and Standards Committee’s 2026/27 Work Plan for consideration and approval by Members.

This report, attached marked 7b, asks Members to review the Role Descriptions for the Chair and Vice-Chair of the Audit and Standards Committee.

This report, attached marked 7a, asks Members to consider the Terms of Reference of the Audit and Standards Committee, following the annual review conducted by officers.

This report, attached marked 8, gives the Audit and Standards Committee an opportunity to make comment on the draft Code of Corporate Governance 2025/26 prior to it going forward to the full Fire Authority for consideration and formal adoption.  

This report, attached marked 9, summarises the progress made to date against the improvements contained in the Annual Governance Statement Improvement Plan 2024/25.

This report, attached marked 10, informs the Committee of the proposed external audit plan for 2024/25.

This report, attached marked 11, presents the accounting policies to be used in the production of the Fire Authority’s Statement of Accounts 2025/26, for consideration and approval. The report also states the areas of estimation uncertainty to the Committee, and what is done to mitigate the risks around this uncertainty.

This report, attached marked 12a, provides the Committee with a progress update on delivery of the annual internal audit plan, the results of which will be used to form the annual opinion on the Service’s framework of internal control, risk management and governance.

This report, attached marked 12b, presents the 2026/27 Internal Audit Plan for board approval in compliance with the Global Internal Audit Standards.

The purpose of this report, attached marked 12c, is to meet the requirements of the new Global Internal Audit Standards by presenting, for approval, an Internal Audit Strategy, and updated Charter, including a mandate.

This report, attached marked 13, presents an annual review of the Fire and Rescue Authority’s Anti-Fraud, Bribery and Corruption Strategy for consideration and approval.

This update, attached marked 14, is for the Fire Authority’s Audit and Standards Committee.  It gives a clear picture of the main risks that could affect how the fire service operates and serves the community.  The report also provides advance information of the review of Corporate Risk Management being conducted by Internal Audit services.

This report, to follow marked 15, updates the Committee on Member development activity over the past year and proposes training and development activity for the year April 2026 to March 2027.