Lancashire Combined Fire Authority

Audit Committee

Tuesday, 30 June 2026 in Main Conference Room, Service Headquarters, Fulwood commencing at 10.00 am.

If you have any queries regarding the agenda papers or require any further information, please initially contact Jen Kelly on telephone number Preston (01772) 866908 and she will be pleased to assist.

Agenda

Part 1 (open to press and public)

Chair's Announcement – Openness of Local Government Bodies Regulations 2014

Any persons present at the meeting may photograph, film or record the proceedings, during the public part of the agenda. Any member of the press and public who objects to being photographed, filmed or recorded should let it be known to the Chair who will then instruct that those persons are not photographed, filmed or recorded.

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1.	Apologies for Absence

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2.	Disclosure of Pecuniary and Non-Pecuniary Interests Members are asked to consider any pecuniary and non-pecuniary interests they may have to disclose to the meeting in relation to matters under consideration on the agenda.

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3.	Minutes of the Previous Meeting (Pages 1 - 6)

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For decision:

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4.	Annual Governance Statement (Pages 7 - 52)

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5.	Internal Audit - Charter and mandate (Pages 53 - 64)

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6.	Compliments and complaints (Pages 65 - 70)

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For noting:

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7.	Accounting Estimates (Pages 71 - 78)

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8.	Financial Statements Update (Pages 79 - 88)

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9.	Risk Management (Pages 89 - 120)

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10.	Internal Audit - Annual report 2025-26 (Pages 121 - 138)

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11.	Internal Audit - Monitoring report (Pages 139 - 146)

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<AI14>

12.	External Audit - Audit progress report and sector updates (Pages 147 - 170)

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<AI15>

13.

Date of Next Meeting The next scheduled meeting of the Committee has been agreed for 10:00 hours on Thursday 1 October 2026 in the Main Conference Room, Service Headquarters, Fulwood. Further meetings are:          scheduled for 15 December 2026                                                 proposed for 25 March 2027

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14.

Urgent Business An item of business may only be considered under this heading where, by reason of special circumstances to be recorded in the Minutes, the Chair of the meeting is of the opinion that the item should be considered as a matter of urgency. Wherever possible, the Monitoring Officer should be given advance warning of any Member’s intention to raise a matter under this heading.

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