The Audit Panel of the Greater London Authority (GLA) met on Thursday 19 March 2026 to review internal audit reports, the corporate risk register, and expenses and hospitality declarations. Key decisions included the approval of the Draft GLA Internal Audit Plan for 2026-27 and noting the contents of various internal audit reports.

Internal Audit Reports

The panel received and noted several internal audit reports, including progress reports and follow-up reviews.

• New Deal for Young People: An audit of this programme identified weaknesses in safeguarding assurance, specifically regarding the routine request and review of Disclosure and Barring Service (DBS) certificates and the consistent evidencing of training plans. Recommendations included strengthening assurance by requiring grantees to provide up-to-date DBS checks and annual safeguarding policy updates. The audit also suggested aligning grant requirements with the GLA's internal policy of three-year DBS rechecks.
• Migration Team: This audit concluded with a substantial assurance rating, finding no risks or required improvements. The review highlighted well-defined objectives for the London Strategic Migration Program Board, effective monitoring arrangements, and robust financial controls.
• London Resilience: The audit of London Resilience concluded with a reasonable assurance rating. While acknowledging a sound governance and partnership framework, it identified three areas for improvement: the GLA Corporate Business Continuity Plan has not been approved or communicated, public awareness of the GLA website's resilience information is not clearly defined, and training for gold officers needs enhancement. The GLA has committed to approving the business continuity plan by September 2026. Discussions also touched upon resource constraints and the impact of savings and efficiency programmes on the London Resilience Unit, with assurances that operational response arrangements would be protected.
• Royal Docks Follow Up: This follow-up review maintained a substantial assurance rating, confirming that the previously agreed management action to document decisions and actions at the officer-level Enterprise Zone Programme Board had been fully implemented.
• External Relations Follow Up: Similarly, this follow-up review also maintained a substantial assurance rating, with the single agreed management action—formal record-keeping for budget monitoring meetings—fully implemented.

The panel approved the Draft GLA Internal Audit Plan for 2026-27.

Corporate Risk Register

The panel noted the corporate risk register, which is updated every six months. Key updates for the spring 2026 iteration included an increased inherent and residual risk score for Financial resilience (Risk 2), attributed to the concentration of risk in regeneration schemes. Mitigations include a new reserve strategy and the appointment of commercial advisors for high-risk schemes. Risk 8, Change and transformation programmes, remained unchanged in score but had its description updated to include the move to Palestra and added controls against delays or cost overruns. Risk 9, Partnership structures & relationships, saw a decrease in residual risk scores due to greater clarity on the spending settlement and government funding.

Monitoring of Expenses and Taxable Benefits

The panel noted the taxable benefits and expenses incurred by the Mayor, London Assembly Members, and Senior Staff between 1 April 2025 and 31 January 2026. For Assembly Members, taxable benefits totalled £29,648, primarily for travel cards. Total expenses for the Mayor and Assembly Members amounted to £10,205, with foreign travel being a significant component. Senior staff expenses totalled £60,902, with foreign travel, hotels, and domestic travel being the largest categories. One exception to the Expenses and Benefits Framework was noted for staff, involving hotel and travel costs not booked via the corporate travel system.

Annual Report of the Monitoring Officer Regarding Complaints about Elected Members

The panel noted the Monitoring Officer's annual report, which detailed complaints received regarding the Mayor of London and London Assembly Members between March 2025 and the present. Seven formal complaints were received concerning the Mayor, with four closed after initial assessment, one not taken forward due to complainant anonymity requests, and two pending assessment. Eight formal complaints were received regarding Assembly Members, with five closed after initial assessment and three resolved informally.

Register of Gifts and Hospitality

The panel noted the registers of gifts and hospitality for the Mayor of London, London Assembly Members, and GLA staff.

• Mayor of London and London Assembly Members: 42 declarations were made between 1 October 2025 and 28 February 2026, an increase from the previous period. The Mayor, Sir Sadiq Khan, made 12 declarations, and 15 Assembly Members made 30 declarations. These included tickets to events such as the NBA London game and the Fashion Awards, as well as dinners and receptions hosted by various organisations including the City of London Corporation and the British Fashion Council.
• Members of Staff: A total of 178 declarations were made by GLA staff. 13 staff members directly appointed by the Mayor made 97 declarations, and 13 senior staff members made 21 declarations. The majority of declarations were from staff in the Mayor's Office (21) and Communities & Skills (7). 67% of declarations were received within 28 days of receipt.

The panel also noted that the date of the next meeting would be confirmed at the London Assembly's Annual Meeting in May 2026.