The West of England Combined Authority Audit Committee meeting on 2 November 2026 was adjourned due to a lack of quorum, with substantive items to be rescheduled. The meeting also discussed the proposed constitutional review of the combined authority and noted updates on information governance and audit findings.

Public Forum

During the public forum, concerns were raised about the recent decision to replace the democratically elected chair of the committee with an independent member. A member of the public also questioned the mayor about transparency spending data, stating that officers had been unable to identify the recipients of approximately £375 million. Councillor Mike Drew expressed disappointment that statements and questions from the public were not responded to by the committee, suggesting that the audit committee should be involved in addressing public concerns.

Chair's Announcements and Report Back from Main Committee

The Chair reported on the joint committee meeting held on 23 October 2026, where various budget forecasts were approved. The Chair also noted that further constitutional changes would follow as North Somerset joins the combined authority, incorporating the powers of the police and crime commissioner and the fire authority under the English Devolution Act. The monitoring officer confirmed that a report detailing the process for selecting a new chair for the committee would be presented in December, with the aim of having someone in place for the AGM next year.

Constitutional Review

Toby Simon inquired about the combined authority committee meeting, asking if there was any debate on the audit committee's views. He was informed that there was some acknowledgement but it was dismissed in short form, and that Councillor Guy had to leave early, making the meeting rushed. Councillor Drew reiterated his comments from the previous meeting, stating that the poor governance of the West of England Combined Authority (WECA) had led to them being in court again. He also highlighted the importance of the audit committee being formally constituted and meeting regularly, as it is a crucial single point of failure that approves the accounts, without which the combined authority cannot proceed. Toby Simon suggested that the unusually high quorum requirement, set by the Ministry of Housing, Communities and Local Government, should be represented to be reduced. Councillor Jonathan Hucker expressed disappointment that the committee's recommendations had not been taken on board and found it frustrating that the committee seemed powerless to act on concerns raised. He also noted that the chief executive of WECA had not attended an audit committee meeting for many months. Councillor Nicholas Coombes expressed frustration at the meeting being adjourned and noted the number of members absent, suggesting that the Chair write to the group whips to remind them of their responsibilities.

Adjournment of the Meeting

Due to the lack of quorum, the meeting was adjourned. The Chair stated that the substantive items required a vote, which could not take place in court. The meeting would be reorganised as soon as possible, and the business of the day would be added to the December agenda. The next meeting was scheduled for 7 December 2026.

Information Governance Framework Policy Refresh

The Audit Committee was presented with an updated suite of policies for consideration in accordance with the Information Governance Framework. These policies aim to provide assurance that they support the implementation of the framework and the Combined Authority's statutory obligations in relation to information governance, information security, data protection, and records management. The committee was recommended to approve the adoption of the Information Governance Framework, the Data Protection Complaints Procedure, and several supporting policies, including those on Data Protection, Freedom of Information and Environmental Information Regulations, Records Management, Information Security, IT Acceptable Use, Artificial Intelligence (AI), and Backup.

Audit Findings and Approval of the Financial Statements

The Audit Committee received and noted the Audit Findings Report for the year ending March 2026. They were also presented with the Annual Audited Statement of Accounts for 2025/26 and the Letter of Representation for approval. The Audit Findings Report indicated a sustained positive trajectory and tangible improvement in the Authority's financial management, with no matters requiring modification of the auditor's opinion, subject to outstanding items. The Value for Money assessment concluded that the Authority had effective arrangements in place across financial sustainability, governance, and economy, efficiency, and effectiveness. The report highlighted one improvement recommendation relating to financial sustainability, reflecting the Authority's reliance on investment income and the forecast depletion of reserves. In respect of governance, five improvement recommendations remained, including the completion and embedding of governance reforms and outcome-based reporting. The audit work on the 2025/26 Statement of Accounts was substantially complete, with the Audit Findings Report to be presented in November 2026. The audit remained on track to meet statutory deadlines.

The Audit Committee was recommended to approve the Audited Statement of Accounts for 2025/26 and the Letter of Representation.

Other Matters

The meeting also noted updates on the Quarterly Corporate Risk Register, Health and Safety, and the Treasury Management Monitoring Report. Several policy documents were presented for approval, including the Data Protection Policy, Freedom of Information and Environmental Information Regulations Policy, Records Management Policy, IT Acceptable Use Policy, Artificial Intelligence (AI) Policy, Information Security Policy, and Backup Policy. The Audit Findings Report for the year ending March 2026 was also presented, along with the Annual Audited Statement of Accounts for 2025/26 and the Letter of Representation for approval.

The meeting was adjourned following Item 17, with the remaining business to be considered at a later date. The next meeting was scheduled for 7 December 2026.