Agenda item

SIAS PROGRESS REPORT 2025/26

Meeting of Finance, Audit and Risk Committee, Wednesday, 7th January, 2026 7.30 pm (Item 42.)

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 in relation to the Standards, and it was clear that most requirements were met in practice. This included approving the Audit Charter and Audit Plan, receiving reports on progress of delivery, confirming the independence of the internal audit, quality self-assessments and resources and provision of support where necessary. The comments from the Committee on ensuring audits were carried out effectively and that the required work of SIAS was completed was an example of this.

· Some of the things that were not currently done including SIAS and the Committee meeting at least annually without Senior Management present, or at least the offer being made open to Members should it be necessary.

· Similarly, there should be more frequent meetings between the Finance, Audit and Risk Committee Chair and the Head of Assurance, albeit this was partly dependent on need.

The following Members asked questions:

· Councillor Ruth Brown

· Independent Member John Cannon

In response to questions, the SIAS Head of Assurance advised that:

· The requirement to meet with Committee Members and SIAS, without Senior Management, could not be taken out of the briefing note and so plans would be made to hold a meeting as required.

· This separate meeting would allow Members the opportunity to ask questions they did not in the meeting and, as happens elsewhere, it could be used as an informal training opportunity.

· The Global Standards were introduced to ensure that delivery was the same worldwide, regardless of public or private sector.

· The meeting offered the opportunity for SIAS to raise issues with Members should there be issues in delivering the Audit Plan and for solutions to be found. However, when these issues do not exist in an organisation, there is limited conversation to be had at these meetings.

· As part of the SIAS Annual Report, information was provided regarding the independence of the service and that work was being delivered without interference.

· The external quality assessment (EQA) was due this year, having last been completed in 2021. There would need to be a procurement exercise to identify who would deliver this work.

As part of the Debate, Councillor Vijaiya Poopalasingham thanked the SIAS Head of Assurance for the briefing paper to outline the expectations and noted that the Independent Member was also a further example of external assurance for the Committee.

Councillor Vijaiya Poopalasingham proposed and Councillor Stewart Willoughby seconded and, following a vote, it was: