The Greater Manchester Combined Authority Audit Committee met on Monday 21 September 2026 to review the annual reports of the committee and the Joint Audit Panel, discuss cyber security risks, and receive updates on governance, risk management, internal audit progress, and treasury management. The meeting also included a review of the draft Statement of Accounts for 2025-26 and the Annual Governance Statement.

Annual Report of the Audit Committee for 2025/26

Grenville Page, Chair of the GMCA Audit Committee, was scheduled to present the committee's annual report for 2025/26. This report was intended to provide an overview of the committee's work throughout the year, detailing how it supported the Authority's governance, assurance, risk management, financial reporting, and accountability arrangements. The report was to be presented for endorsement before submission to the Combined Authority.

Annual Report of the Joint Audit Panel (Police and Crime)

Joanne Downs, Chair of the Joint Audit Panel (Police and Crime), was scheduled to present the panel's annual report for 2025/26. This report was to provide an overview of the panel's activities, including the assurance provided regarding Greater Manchester Police's governance, risk management, internal control, internal and external audit, and financial reporting. The report was also to outline the transition to a newly constituted panel and identify key priorities for the upcoming year.

Cyber Security Deep Dive

Paul Wilkinson, Assistant Director Digital Solutions, and Ben Lancaster, Delivery Manager (Technology), were scheduled to lead a deep dive into cyber security. The discussion was expected to cover the strategic and operational context of cyber threats facing the GMCA, significant risks such as ransomware, phishing, supply-chain compromises, and AI-enabled threats. The presentation was also to detail the controls and assurances currently in place, key challenges and opportunities, future developments, how spending is managed, and the appropriateness of reliance on third parties. The committee was to be asked for areas where they could provide support or constructive challenge.

Governance Review Update

Sarah Horseman, Director of Governance, Risk & Assurance, was scheduled to provide an update on the implementation of the Governance Review Programme. The report was to outline the next phase of work aimed at strengthening governance, performance oversight, and accountability arrangements. The committee was to be asked to consider the progress made, the benefits realised from revised governance and performance reporting, ongoing work to review governance effectiveness, and to comment on the proposed forward programme.

Risk Management Update

Paul Chase, Corporate Risk Manager, was scheduled to present an update on risk management activities. The report was to provide the Audit Committee with an update on corporate risk management activities that had been reviewed by the GMCA Senior Leadership Team. The committee was requested to review and comment on the progress of corporate risk management activity and consider the actions being taken by risk owners to strengthen controls, improve risk assessments, and ensure alignment with GMCA's strategic objectives.

Internal Audit Progress Audit Action Tracking Report

Jessica Jordan, Audit Manager, was scheduled to present an update on the progress of the Internal Audit Plan for 2026/27 and the implementation of agreed audit actions. The report was also to provide a mechanism for seeking approval for any changes to the internal audit plan. Members were to be updated on the progress of audit reports, action implementation rates, and any overdue actions, particularly those related to ICT.

Treasury Management Quarterly Update

Steve Wilson, Group Chief Finance Officer, was scheduled to provide an update on treasury management activities during the first quarter of 2026/27. The report was to update members on treasury activities and forecast prudential and treasury indicators. It was also to cover the economic update for the quarter, interest rate forecasts, the annual investment strategy, borrowing activities, and compliance with treasury and prudential limits.

External Audit Progress Update

A verbal update from Forvis Mazars, the External Auditors, was scheduled to provide information on the progress of the 2025/26 audit programme.

Audit Committee Work Programme

The committee was scheduled to note the work programme for 2026-27 and discuss potential updates to include clearer references to assurance mapping and oversight.

Dates and Times of Future Meetings

The committee was to consider and note the dates and times of future meetings.