The Hampshire & Isle of Wight Fire and Rescue Authority (HIWFRA) Audit and Governance Committee met to receive updates and reports on several topics, including external audit reports, the progress of the internal audit plan, and the implementation of Global Internal Audit Standards (GIAS) in the public sector. The committee also explored the recruitment of Independent Persons and the potential addition of co-opted members to the committee.

External Audit Reports

The Committee received two reports from the Chief Financial Officer concerning the Statements of Accounts for 2022/23 and 2023/24. Due to the national audit backlog, both periods will receive disclaimed audit opinions. This is attributed to the backlog itself and not any fault of the Authority. The accounts for 2023/24 were approved by the committee.

Global Internal Audit Standards

The committee received a report providing an overview of the new Global Internal Audit Standards, which will be mandatory for public sector internal audit functions from 1 April 2025. The GIAS, a replacement for the Public Sector Internal Audit Standards, provides a comprehensive framework for the professional practice of internal auditing. Key differences between the GIAS and existing standards were discussed, as well as the implications of recent consultations by the Relevant Internal Audit Standard Setters (RIASS) and CIPFA. The report was noted by the committee.

Internal Audit Progress

A report was presented by the Internal Auditor on the Internal Audit Progress for 2024/25. The committee was informed that progress is behind schedule due to staff changes and the holiday season in the second quarter, but it is expected to pick up.

All work for the first and second quarters was currently underway and well-managed.

The rolling work program is regularly reviewed and updated based on the risk register. The committee noted the progress report and the outcomes to date.

Audit Management Actions Progress

The Chief Fire Officer presented a report summarizing the Audit Management Actions Progress. The committee was informed that all high and medium-priority internal audit management actions were on track for completion by their target dates. The committee noted the progress.

HMICFRS Areas for Improvement Progress Update

The Chief Fire Officer provided an assurance update on the Service's progress against the open His Majesty’s Inspectorate of Constabulary and Fire and Rescue Services (HMICFRS) Areas for Improvement. Out of 24 identified Areas for Improvement (AFIs), 21 have now been closed. Three remain open, with deadlines in March 2025. Significant progress has been made on all three, and a clear plan is in place to ensure their completion. The committee noted the update report.

Independent Person Recruitment

The Monitoring Officer presented a report outlining the recruitment of Independent Person(s) to the Authority, as required by the Localism Act 2011. The current Independent Person's term will expire in June 2025, and a recruitment process needs to be initiated. The committee agreed to commence the process and delegated authority to the Monitoring Officer to advertise the positions with an annual allowance of £110. A working group was formed to shortlist and interview candidates and bring a recommendation to the March 2025 meeting.

Independent Co-opted Members

The committee reviewed a report from the Chief Fire Officer regarding the CIPFA Position Statement on Audit Committees recommendation for co-opted members. CIPFA recommends the inclusion of two co-opted independent members on audit committees to supplement knowledge, experience, and provide continuity. The committee decided to explore this proposal further in the new municipal year.