Issue - meetings
SAFS PROGRESS REPORT 2025/26
Meeting: 07/01/2026 - Finance, Audit and Risk Committee (Item 42)
42 SIAS PROGRESS REPORT 2025/26 
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REPORT OF THE SHARED INTERNAL AUDIT SERVICE
To receive the Internal Audit Service progress report 2025/26 of the SIAS.
Decision:
RESOLVED: That the Committee:
(1) Noted the SIAS Progress Report for the period to 12 December 2025.
(2) Noted the implementation status of the reported high priority recommendations.
(3) Noted the plan amendments to the 2025/26 Annual Audit Plan.
(4) Noted the Briefing Paper – Global Internal Audit Standards (GIAS) Domain III.
REASON FOR DECISION: To report progress made by the SIAS in delivering the Council’s Annual Internal Audit Plan for 2025/26 as at 15 August 2025.
Minutes:
Audio recording – 3 minutes 24 seconds
The SIAS Head of Assurance presented the report entitled ‘SIAS Progress Report 2025/26’ and highlighted that:
· The key updates on progress made this year were outlined in Appendix B to the report.
· Whilst there had been some previous delay to work required reported to the Committee, there had been significant progress since the previous report in September.
· An Assurance Mapping Update had been sent out prior to this meeting and could therefore be made green on the table at Appendix B, and it was expected that the Leisure Centre Decarbonisation work could also be made green.
· A number of audits were ‘in fieldwork’, with terms of reference in place for these, and there was a requirement for some work to be completed ahead of the Annual Report in June.
· Any changes to the audit plan, the performance of SIAS and changes to recommendations were also included within the report.
The following Members asked questions:
· Councillor Paul Ward
· Councillor Ruth Brown
In response to questions, the SIAS Head of Assurance advised that:
· EV Charging had incorrectly been included twice at 2.8(c) of the report.
· If audits were deferred to later in the year, SIAS would look to complete another audit area earlier than planned. This was to ensure that the overall audit plan could still be delivered in year.
· The delay to the implementation of the high priority finding from the Estates audit was a minor point to do with the internal policies and procedures within the team. All other parts of the recommendation had been implemented, and it was therefore for Members to consider whether this needed to continue to be monitored, as there was no material concern remaining from SIAS perspective.
· SIAS worked closely with the Council to accommodate delays due to staff and resource capacity. However, at this time of the year, it was important that audits be delivered to meet the plan.
· The resource from SIAS was available now, but the service would redeploy staff to audits at other authorities where there were no audits ready to be completed by North Herts Council.
· There was some concern around delivery of the planned audits in the year, but these were ordinarily resolved in time.
· The original plan was for SIAS to be part of the Project Board in relation to Churchgate. However, this had not been realised in practice and had been more interim assessments of assurance. This was just a different way of delivering the audit and was in no way less robust.
In response to questions, the Director – Resources advised that SIAS would be provided support to chase Officers and ensure that audits are completed as required in Quarter 4.
The SIAS Head of Assurance presented the Appendix E to the report ‘SIAS Progress Report 2025/26’ and highlighted that:
· A briefing paper on the Global Internal Audit Standards was included at Appendix B of the report.
· This Briefing Paper set out the responsibility of Officers and the Committee ... view the full minutes text for item 42