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Governance & Audit Committee - Thursday, 2nd July, 2026 10.00 am
July 2, 2026 at 10:00 am Governance & Audit Committee View on council websiteSummary
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The Governance and Audit Committee of West Yorkshire Combined Authority met on Thursday, 2 July 2026, to review the authority's governance arrangements, internal audit reports, and financial statements. Key decisions included the approval of the draft internal audit plan for 2026/27 and noting the external audit update.
Minutes of the Meeting Held on 19 February 2026
The committee approved the minutes of the previous meeting held on 19 February 2026, subject to amendments. Members also requested an update on access to and consideration of the PricewaterhouseCoopers' External Readiness Review at the next meeting.
Governance Arrangements Report and Terms of Reference
The committee noted the governance arrangements for the committee, which had been approved by the Combined Authority Board on 25 June 2026. Councillor David Jenkins was nominated to serve on the Transport for the North's Audit & Governance Committee. The committee also requested a review of its cycle of business, meeting frequency, and terms of reference, with an update to be brought back to a future meeting. Additionally, it was requested that the Integrated Assurance Framework update be presented at the 8 October 2026 meeting.
Draft Annual Governance Statement
The committee received the draft Annual Governance Statement for 2025/26 for information and comment. Members requested that consideration be given to including a glossary of terms in future versions of the Governance Statement and associated improvement plans.
Head of Internal Audit Annual Opinion
The committee noted the report and the Head of Internal Audit's opinion, which stated that the Combined Authority's framework of control and governance was less than adequate.
Bronwyn Baker, Head of Internal Audit, acknowledged that while the framework was generally adequate, the number of outstanding and overdue recommendations indicated that further improvements were required. She expressed confidence that progress would be made in the coming year.
Draft Internal Audit Plan 2026/27
The committee considered and approved the Internal Audit Plan for 2026/27. Bronwyn Baker explained that the plan was risk-based and dynamic, allowing for flexibility to address emerging risks. The phasing of audits (do now, do next, do later) was clarified as not being directly related to risk but rather to accommodate flexibility and emerging concerns.
Audit Recommendation Follow Up Report
The committee noted the updates on outstanding audit actions. Bronwyn Baker highlighted a positive trend of overdue actions decreasing from 29% to 18%, attributing this to changes in reporting processes. However, concerns were raised about the length and complexity of the report, and the need for more detail on red
(minimal assurance) items. It was agreed that minimal assurance reports should be brought as separate reports to the committee for discussion, potentially with relevant directors present.
External Audit Update
Alastair Newall, the external auditor from Forvis Mazars, provided an update on the external audit process. He outlined the authority's complex history with external audits, including disclaimed opinions on accounts since 2022/23. Mr. Newall stated that the focus for the current year was on risk assessment to rebuild assurance, with a clearer position expected by the October meeting. He also apologised for an omission in the report regarding a second reported weakness in value for money work, which related to bank reconciliation controls.
Statement of Accounts 2025/26 Updates (Including Accounts Improvement Process)
Kate Taylor, Director of Finance and Commercial Services, reported that the draft Statement of Accounts for 2025/26 had been published by the statutory deadline, which was considered a significant achievement given the authority's history. She thanked the finance team for their considerable effort. Councillor Alex Greenwood noted the officer heroics involved in meeting the deadline, acknowledging the complexity of public sector accounts. Ms Taylor explained that the accounts would not necessarily become easier due to the changing nature of the authority's work, but that the team was better equipped to handle complexity.
Data Protection Officer Report
Saeema Hawaldar, the Data Protection Officer, presented the report, highlighting progress against the ICO's accountability framework and key performance indicators. She noted the appointment of a new Data Protection Officer with no gap in statutory coverage. Two complaints had been received from the ICO, and the authority was awaiting further details. There was a marked improvement in responding to information requests within statutory timeframes, despite an increase in volume.
Risk Management
Ismail Mayat, Risk & Compliance Manager, presented the report on risk management. He explained the authority's risk maturity cycle and the two types of risks managed: strategic organisational risks and temporary escalations. Mr. Mayat noted that there were 14 risks on the corporate register, with little change from previous reports. He also highlighted a correction to the risk rating for bus franchising (CRR016) and provided updates on cyber-related risks and the de-escalation of protective security risks (CRR014). A request was made for the date risks were added to the register to be included for context.
The committee resolved to note the status of current risks on the corporate risk register, including those with exempt information. A future workshop focused on cyber security assurance and organisational resilience was also requested.
Decisions Made
- Minutes of the Meeting of the Governance and Audit Committee held on 19 February 2026: Approved, subject to amendments. An update on the PwC External Readiness Review was requested for the next meeting.
- Governance Arrangements Report and Terms of Reference: Noted. Councillor David Jenkins nominated to Transport for the North's Audit & Governance Committee. Requested review of cycle of business, meeting frequency, and terms of reference. Integrated Assurance Framework update requested for 8 October 2026 meeting.
- Draft Annual Governance Statement: Received for information and comment. Requested consideration of including a glossary of terms in future versions.
- Head of Internal Audit Annual Opinion: Noted.
- Draft Internal Audit Plan 2026/27: Considered and approved.
- Audit Recommendation Follow Up Report: Noted. Agreement to bring minimal assurance reports as separate items for discussion.
- External Audit Update: Noted.
- Statement of Accounts 2025/26 Updates (Including Accounts Improvement Process): Noted.
- Data Protection Officer Report: Noted.
- Risk Management: Noted. Requested future workshop on cyber security assurance and organisational resilience.
The meeting was confirmed as held, and decisions were made on the items listed above.
Delegated decisions linked to this meeting
Decision summaries below are AI-generated from the council’s published record. Check the council source or the full decision page before relying on them.
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External Audit Update
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority noted the update report from the external auditors on 02 July 2026. The report provided an update on the progress of the external audit.
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Statement of Accounts 2025/26 Updates (Including Accounts Improvement Process)
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority noted the update on the publication of the draft Statement of Accounts for 2025/26 and the actions taken as part of the improvement plan on 02 July 2026. The committee noted the update on publication of the draft Statement of Accounts for 2025/26 and the actions taken as part of the improvement plan. The Director of Finance and Commercial Services reviewed the structure of the Corporate Finance team and made changes to create additional capacity and capability.
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Governance Arrangements Report and Terms of Reference
Recommendations ApprovedThe West Yorkshire Combined Authority's Governance and Audit Committee decided on 02/07/2026 to note approved governance arrangements, nominate Cllr David Jenkins to the Transport for the North's Audit & Governance Committee, and requested a review of the cycle of business, meeting frequency, and terms of reference. The committee also requested an update on the Integrated Assurance Framework be presented at their 8 October 2026 meeting.
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Risk Management
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority noted the status of current risks on the Corporate Risk Register and requested a future workshop on cyber security assurance and organisational resilience. The committee's decision was recorded on 02/07/2026.
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Minutes of the Meeting of the Governance and Audit Committee held on 19 February 2026
Recommendations ApprovedThe West Yorkshire Combined Authority Governance and Audit Committee approved the minutes of its 19 February 2026 meeting on 2 July 2026. Members requested an update on access to and consideration of the PricewaterhouseCoopers’ External Readiness Review at the next meeting.
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Head of Internal Audit Annual Opinion
Recommendations ApprovedThe Assistant Director of People and Transformation approved an interim executive recruitment framework for 12 months with an optional 12-month extension on 29/04/2026. This framework aims to ensure continuity of leadership resourcing while a new long-term model is developed. The decision authorises the establishment and use of this framework to secure executive and specialist talent.
The Executive Director for Transport approved the Active Travel Tranche 4 – Skircoat, Calderdale scheme to proceed to full business case and commence delivery on 02/04/2026. This includes approving further Combined Authority funding of £1,853,617, bringing the total to £2,353,617, and entering into a Funding Agreement with Calderdale Council. The scheme aims to improve walking, wheeling, and cycling infrastructure.
The Combined Authority Board approved the revised Corporate Governance Code and Framework on 25 June 2026. This code sets out how the West Yorkshire Combined Authority fulfils the principles of good governance.
The Combined Authority Board approved the Officer Delegation Scheme for Non-Mayoral and Mayoral General Functions on 25 June 2026. This scheme includes amendments to reflect revised committee names and new legislation.
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Data Protection Officer Report
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority noted the Data Protection Officer Report on 02 July 2026. The report detailed information governance performance, including the appointment of a new Data Protection Officer and two complaints received from the Information Commissioner's Office. Actions to address ICO Accountability Framework criteria not meeting expectations were planned, with specific reviews scheduled for updating the DPIA template, ensuring IG policies have document control, and mirroring Procurement Act 2023 changes in IG processes.
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Draft Internal Audit Plan 26/27
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority approved the Audit Plan for 2026/27 on 02 July 2026. The plan includes audits for financial systems, due diligence, statutory reporting, contract management, and various directorate functions.
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Draft Annual Governance Statement
Recommendations ApprovedThe Governance and Audit Committee of West Yorkshire Combined Authority received the Draft Annual Governance Statement 2025/26 for information and comment on 02/07/2026. The committee requested that consideration be given to including a glossary of terms with future versions of the Governance Statement and associated improvement plans.
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Audit Recommendation Follow Up Report
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority Council noted updates on outstanding audit actions on 02 July 2026. The committee reviewed performance metrics and specific outstanding audit actions, including those related to Access Bus and Central Contract Management.
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Head of Internal Audit Annual Opinion
Recommendations ApprovedThe Governance & Audit Committee of West Yorkshire Combined Authority noted the Head of Internal Audit's annual report and opinion on 02 July 2026. The committee received the opinion that the Combined Authority's framework of control and governance is less than adequate. The report included summaries of audit reviews undertaken and identified areas for improvement.
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