Audit Committee agendas

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The Office of the Gloucestershire Police and Crime Commissioner is committed to being open and transparent. Our internal audit programme is delivered by the South West Audit Partnership (SWAP) and is used to provide assurance over matters of governance and risk management, as well as the operation and effectiveness of internal controls. Our external auditors, Bishop Fleming, are statutorily required to audit the statement of accounts in accordance with the Code of Audit Practice and issue a value for money conclusion on an annual basis.

Please note that Audit Committee meetings were held in private until 21 March 2024, when the Committee had agreed that its proceedings should be more open. Therefore, agenda papers before this date are not accessible to the public, although may be released upon specific request via email.

If you wish to attend to observe an Audit Committee meeting at Police HQ, we ask that you kindly advise us via email at least three working days in advance of the meeting.

Audit Committee Terms of Reference:
Updated 20.06.25

1 April 2026 to 31 March 2027

Joint Independent Audit Committee (JIAC) Tuesday 30 June 2026 at 09:30 in the OPCC Board Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Welcome and apologies	Chair
2	Declarations of interest	Chair
3	Meeting log (decisions and actions)	Chair
4	Police Reform update - OPCC (briefing paper) and Constabulary (verbal) perspectives	Chair

Papers for decision or discussion

	JIAC effectiveness
5	JIAC member recruitment - verbal update	OPCC Chief Executive
6	JIAC Chair's quarterly update	Chair
7	JIAC Annual report (Cover sheet & final report)	Chair
8	JIAC feedback survey results (Cover sheet & Survey results)	Chair
	Executive assurance
9	PCC update - verbal	PCC Nelson
10	OPCC Chief Executive update (standing agenda item) Please note: No separate paper has been provided for this item as the update will be included at item 9. The Police and Crime Panel report, which normally makes up part of this update, will be shared separately once it becomes available in July.	OPCC Chief Executive
11	Key Constabulary matters (verbal update only if required)	DCC
	Internal Audit
12	SWAP Annual Opinion	SWAP
13	SWAP - Quarterly report of Internal Audit Activity	SWAP
14	Niche Implementation follow up - final report	SWAP
15	Fleet Management - Follow up report	SWAP
16	Brief update on forthcoming audits (verbal)	SWAP
17	HMICFRS and other inspections update (standing agenda item)	Head of Inspections and Strategic Corporate Development, Supt Emma MacDonald
	Financial reporting
18	2025/26 Revenue Capital and Reserves Outturn (standing item for June JIAC)	CFO Constabulary
19	Draft Annual Governance Statement	CFO Constabulary
20	2025/26 Draft Financial Statements (i) PCC Statement of Accounts (ii) PCC Summary Accounts (iii) Chief Constable’s Statement of Accounts	CFO (Constabulary)
21	Update on 2026/27 Budget and Medium-Term Financial Plan	CFO (Constabulary)
22	2026/27 Budget monitoring report (including savings) (P2) (verbal update)	CFO (Constabulary)
23	2025/26 Treasury Management Outturn	Chief Accountant
24	Financial overview report to include: Police Efficiency Collaboration Programme (standing item) Update on final status of National Fraud Initiative (NFI), actions and lessons learned *(Action from December 2025 meeting)* Financial Management Code update Internal and external audit management recommendations Pension Remedy annual update *(June JIAC only)* Contract management update	CFO (Constabulary)
25	Any other business a) Feedback to the JIAC Chair on key actions taken away from the meeting and suggestions to improve it going forward	JIAC Chair

Closed confidential section

	Governance, Risk and Compliance
26	Summary of Police Digital Service SIRO update	Gemma Morris, Director of Cyber & Information Security
	JIAC effectiveness
27	JIAC skills matrix	Chair
	Internal Audit
28	SWAP Whistleblowing final report	SWAP/Head of PSD
	*Governance, Risk and Compliance*
29	Strategic Risk Review (standing agenda item)	Head of Strategic Planning, Lydia Heapy
30	ICT overview update report	Principal Consultant - Digital, Data & Technology (not in attendance)

Joint Independent Audit Committee (JIAC) Wednesday 30 September 2026 at 09:30 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda will follow.

1 April 2025 to 31 March 2026

Joint Independent Audit Committee (JIAC) Wednesday 18 March 2026 at 09:30 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Election of JIAC Chair	CFO (OPCC)
2	Welcome and apologies	Chair
3	Declarations of interest	Chair
4	Decision log from meeting held on 19 December 2025	Chair
5	Action log	Chair

Papers for decision or discussion

6	JIAC Chair's quarterly update	Chair
7	Internal Audit Activity - quarterly update - Contract Monitoring - final report	SWAP
8	Proposed 2026-27 Internal Audit Plan Q1-2 and Internal Audit Charter	SWAP
9	Audit Plan 2025-26	Bishop Fleming
10	Internal and external audit management recommendations (please note: this item has been incorporated into the agenda item 18 report)	CFO (Constabulary)
11	HMICFRS and other inspections update	Inspections Lead (Constabulary)
12	Wellbeing survey findings and outcomes	ACO Saunders and Head of Occupational Health, Safety and Wellbeing
13	OPCC Chief Executive update	OPCC Chief Executive
14	Key Constabulary matters (verbal update)	ACO Saunders
15	2025/26 Budget monitoring report (including savings (P9)	CFOs
16	Capital Strategy and Capital Programme	CFO (Constabulary)
17	Treasury Management Strategy Covering report Strategy	CFO (Constabulary)
18	Financial overview report	CFO (Constabulary)
19	Any other business	All

Closed confidential section

20	JIAC member recruitment - verbal update	CFO (OPCC)
21	Medium-Term Financial Plan 2026/27-2029/30 & Efficiencies Programme	CFO (Constabulary)
22	Internal Audit - Volunteer Supported Scrutiny Panel final report	SWAP
23	Strategic Risk Review	ACO Saunders/Head of Strategic Planning
24	Estate Strategy	CFO (OPCC)
25	ICT overview update report	Principal Consultant - Digital, Data & Technology
26	Business continuity - annual review	ACO Saunders

Joint Independent Audit Committee (JIAC) Friday 19 December 2025 at 09:30 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Welcome and apologies	Chair
2	Declarations of interest	Chair
3	Decision log from meeting held on 30 September 2025	Chair
4	Action log	Chair

Papers for decision or discussion

5	Introduction to SWAP CEO	SWAP
6	Internal Audit Activity - quarterly update	SWAP
7	External audit – Audit Completion Report	Bishop Fleming
8	External Audit – Auditor’s Annual Report	Bishop Fleming
9	Internal and external audit management recommendations	CFO (Constabulary)
10	HMICFRS and other inspections update	Inspections Lead (Constabulary)
11	OPCC Chief Executive update	OPCC Chief Executive
12a	Finance - Budget monitoring report (including savings)	CFOs
12b	Finance - Medium Term Financial Plan 2026/27-2029/30	CFOs
13	Audited accounts 2024/25 – review of external auditor’s recommendations a) Chief Constable’s Statement of Accounts 2024/25 b) PCC’s Statement of Accounts 2024/25 c) PCC’s Summary Accounts 2024/25 d) Annual Governance Statement 2024/25	Head of Finance / Bishop Fleming
14a	Treasury Management - Outturn 2024/25	CFO (Constabulary)
14b	Treasury Management - Six-month review 2025/26	CFO (Constabulary)
15	Annual Review of National Fraud Initiative (NFI)	CFO (Constabulary/Head of Finance)
16	JIAC Chair’s quarterly update	JIAC Chair
17	Any other business	All

For confidential discussion (if required)

18	Strategic Risk Review	Deputy Chief Constable
19	ICT overview update	For noting only
20	Pension remedy update	CFO (Constabulary)

Joint Independent Audit Committee (JIAC) Tuesday 30 September 2025 at 14:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and Declarations of interest	Chair
2	Decision logs from meetings held on: 20 June 2025 14 August 2025	Chair
3	Action logs from meetings held on: 20 June 2025 & 14 August 2025	Chair

Papers for decision or discussion

4	Internal Audit quarterly update	SWAP
4a	FMS Assurance Mapping Review – Final Report	SWAP
4bi	Niche Project Implementation	SWAP to introduce/Head of ICT
4bii	ICT overview	Head of ICT
4c	Payroll and Overtime Processes audit report	SWAP/GC CFO
4d	Medium Term Financial Planning (MTFP) - Final report	SWAP/GC CFO
5	Internal Audit Proposals for Q3-4 2025/26	SWAP
6	HMICFRS and other inspections update	Constabulary Inspections Lead
7	Strategic Risk Review	Deputy Chief Constable
8	External audit update	Bishop Fleming
9	Internal and external audit management recommendations	Constabulary Chief Finance Officer
10a	Finance - Budget monitoring report	Constabulary Chief Finance Officer
10b	Finance - Medium Term Financial Plan	Constabulary Chief Finance Officer
10c	Finance - PECP update	Constabulary Chief Finance Officer
11	Pension remedy update	Constabulary Chief Finance Officer
12	OPCC Chief Executive update July / September	OPCC CFO (in Chief Exec's absence)
13	JIAC Chair's quarterly update	Chair
14a	Review of JIAC action plan and request for feedback Brief Summary Report Annual report from the JIAC members (issued at June 2025 meeting) Action plan activities, responsibilities and delivery dates	JIAC independent members
15	Any other business	All

For confidential discussion (if required)

Extraordinary Joint Independent Audit Committee (JIAC) Thursday 14 August 2025 at 09:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Decision log from meeting held on 20 June 2025	Chair
3	Action log from meeting held on 20 June 2025	Chair

Papers for decision or discussion

4	2024/25 Draft Financial Statements:	CFO (Constabulary)
4(a)	Draft Financial Statement for Police and Crime Commissioner 2024/25	CFO (Constabulary)
4(b)	Draft Financial Statement for Chief Constable 2024/25	CFO (Constabulary)
4(c)	Draft Summary Accounts 2024/25	CFO (Constabulary)
4(d)	Draft Variance Analysis paper 2024/25	CFO (Constabulary)
5	2024/25 Revenue Outturn: Budget Monitoring Outturn 2024/25 Capital Outturn 2024/25 and Capital Programme 2025/26 Reserves 2024/25 Specific Earmarked Reserves 2024/25	CFO (Constabulary)
6	Update on 2025/26 budget and Medium term Financial Plan	CFO (Constabulary)
7	Any other business	All

Joint Independent Audit Committee (JIAC) Friday 20 June 2025 at 09:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Strategic Risk Review	Deputy Chief Constable
2	Future risk register reports at JIAC (verbal)	Chief Executive & OPCC Chief Finance Officer
3	Apologies and declarations of interest (standing item)	Chair
4	Decision log from meeting held on 20 March 2025	Chair
5	Action log from meeting held on 20 March 2025	Chair

Papers for decision or discussion

6	Constabulary update (verbal)	Deputy Chief Constable
7	HMICFRS and other inspections update	Temporary Head of Inspections
8	Terms of reference review Draft Terms of reference	Chair & OPCC Chief Finance Officer
9	JIAC Chair's quarterly update	Chair
10	JIAC Annual Statement	JIAC Deputy Chair
11	External Audit Plan	Bishop Fleming
12	Internal Audit - Quarterly update	SWAP
13	Internal Audit - Annual Opinion	SWAP
14	Internal Audit - Provision benchmarking	SWAP
15	National Child Protection Inspection update (verbal)	Assistant Chief Constable Crime, Justice and Vulnerability
16	Internal and External Audit - update on internal and external audit management actions	Constabulary Chief Finance Officer
17	Internal Audit Property Stores and Records Management - Final audit report	Constabulary Chief Finance Officer
18	Pension remedy update - verbal update (standing agenda item)	Constabulary Chief Finance Officer
19	Draft Annual Governance Statement AGS	OPCC Chief Finance Officer
20(i)	2024/25 Draft Financial Statements - progress update (verbal)	Constabulary Chief Finance Officer
20(ii)	Proposal to bring 2024/25 draft financial statements to an extraordinary JIAC meeting on 31 July 2025 (verbal)	Constabulary Chief Finance Officer
21	2024/25 Revenue Outturn (to follow) (standing agenda item)	Constabulary Chief Finance Officer
22	Update on 2025/26 budget and Medium Term Financial Plan (verbal)	Constabulary Chief Finance Officer
23	OPCC Chief Executive update - to include an update on staff morale and Culture Board work	OPCC Chief Executive
24	Any other business	All

For confidential discussion (if required)

1 April 2024 to 31 March 2025

Joint Independent Audit Committee (JIAC) Thursday 20 March 2025 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Election of Chair	OPCC CFO
2	Apologies and declarations of interest (standing item)	Chair
3	Decision log from meeting held on 23 January 2025	Chair
4	Action log from meeting held on 23 January 2025

Papers for decision or discussion

5	Risk Summary	Head of Governance and Compliance
6	JIAC Chair update	Chair
7	Deputy Chief Constable verbal update	DCC
8	Pension remedy update - verbal update	Chief Finance Officer (Constabulary)
9	2024/25 Revenue budget monitoring (P9 report)	CFOs
10	Update on 2025/26 budget and Medium Term	CFOs
11	Capital Strategy	CFOs
12	Treasury Management Strategy Strategy	CFOs
13	Scheme of delegation review	CFOs
14	External Audit	Bishop Fleming
15	Internal Audit - Internal Audit Activity - March 2025	SWAP
16	Internal Audit Plan Proposals 2025-26, Q1-2 - for approval	SWAP
17	Internal Audit Charter 2025/2026	SWAP
18	Internal Audit - update on internal audit management actions (verbal update)	CFO (Constabulary & Head of Governance and Compliance)
19	OPCC Chief Executive update	CFO (OPCC)
20	Any other business	All

For confidential discussion

PEEL and significant findings from other inspections

For noting only

Joint Independent Audit Committee (JIAC) Thursday 23 January 2025 at 14:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2 & 3	Decision and action logs from previous meeting	Chair

Papers for decision or discussion

4	Risk Summary Appendix A	Head of Governance and Compliance
5	JIAC Chair update	Chair
6	Pension remedy update - verbal	Chief Finance Officer
7	OPCC Chief Executive update Appendix A	Chief Executive
8	External Audit - 2023-24 accounts: a) 2023/24 Audited accounts: Annual Governance Statement Chief Constable's Statement of Accounts 2023/24 PCC's Statement of Accounts 2023/24 PCC's Summary Accounts 2023/24 b) Audit Completion report 2023/24 & Auditor's Annual Report Report 2023/24	Bishop Fleming
9	Internal Audit update and changes to plan a) Report of Internal Audit Activity b) Attraction, Retention, Diversity and Inclusion – Final report c) Disaster Recovery Follow up report – Final d) (i) Unit 4 Revisit – Final report – Nov 2024 d) (ii) Unit 4 Revisit – Findings and Action Plan – Nov 2024 e) (i) OPCC Complaints Review Process – Final report e) (ii) OPCC Complaints Review Process – Findings and Action Plan – Final	SWAP
10	Any other business	All

For confidential discussion

11	Confidential decision log from previous meeting	Chair
12	Internal Audit Seized Cash handling - follow up report	SWAP
13	Internal audit management responses	Head of Governance and Compliance
14	PEEL and significant findings from other inspections	Head of Inspections and Strategic Planning
15	Revenue and capital monitoring reports	Chief Finance Officer (Constabulary)
16	DRAFT - Medium Term Financial Plan (MTFP) 2025/26 - 2028/29 update	Chief Finance Officer and Head of Finance (Constabulary)
17	DRAFT - Treasury Management, Capital Strategy and Reserves Strategy	Chief Finance Officer (OPCC)

Joint Independent Audit Committee (JIAC) Thursday 26 September 2024 at 10:00am in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2 & 3	Decision and Action logs from previous meeting	Chair

Papers for decision or discussion

4	Risk Summary	Head of Governance and Compliance
5	JIAC Chair update	Chair
6	Police Efficiency, Effectiveness and Legitimacy (PEEL) report update and significant findings from other inspections - verbal	Assistant Chief Officer and Director of People and Business Services
7	Pension remedy update - verbal	Chief Finance Officer
8	Draft Statement of Accounts - covering report a) Draft PCC Statement of Accounts and Summary of Accounts b) Draft Chief Constable's Statement of Accounts	Chief Finance Officer and Head of Finance
9	Annual Governance Statement (published version)	Chief Finance Officer and Head of Finance
10	External Audit Quarterly update	Bishop Fleming
11	Internal Audit update a) Quarterly update b) 2024-2025 Q3-4 Plan	SWAP
12	Medium Term Financial Plan	Chief Finance Officer
13	Any other business	All

For confidential discussion

Seized cash handling update - verbal

Det Inspector Economic Crime

Joint Independent Audit Committee (JIAC) Friday 14 June 2024 at 10:00am in Severn Rooms 1 & 2, Police Headquarters.

Agenda items

1	Re-election of Chair	Chief Executive
2	Apologies and declarations of interest (standing)	Chair
3 & 4	Decision and Action logs from previous meeting - attached	Chair

Papers for decision or discussion

5	Risk Summary	Head of Governance and Compliance
6	JIAC Chair update	Chair
7	Joint Independent Audit Committee - Terms of Reference review Covering report Terms or reference review	OPCC Chief Finance Officer
8	Joint Audit Committee Annual Report (April 2023-March 2024)	Chair
9	OPCC Post PCC election update (to follow)	Chief Executive
10	Chief Constable's plans, ambitions and challenges	Chief Constable
11	PEEL and significant findings from other inspections (to follow)	Director of People and Business Services
12a	Draft Outturn 2023/24 position (including capital and reserves) (verbal)	Constabulary and OPCC Chief Finance Officers
12b	Update on 2024/25 budget and Medium Term Financial Plan	Constabulary and OPCC Chief Finance Officers
12c	Pension Remedy update (verbal)	Head of Finance
13	Draft Annual Governance Statement	OPCC Chief Finance Officer14
14	External Audit Quarterly update	Bishop Fleming
15a	Internal Audit Quarterly update	SWAP
15b	Annual Opinion 2023/24	SWAP
16	National Fraud Initiative	Head of Finance
17	Any other business	All

For confidential discussion

18	Final Internal Audit reports
18a	Fleet Management	Head of People and Business Services
18b	Seized cash handling	Constabulary Chief Finance Officer
18c	Risk Management Report and Action Plan	Head of Governance and Compliance
18d	Social Media follow up	Head of People and Business Services
18e	Payroll follow up	Head of People and Business Services

1 April 2023 to 31 March 2024

Joint Independent Audit Committee (JIAC) Thursday 21 March 2024 at 2:15pm in the Leadon Conference Room, Police Headquarters.

Agenda items

1	Apologies and declarations of interest (standing)	Chair
2 & 3	Decision and action logs from previous meeting - attached	Chair

Papers for decision or discussion

4	JIAC Chair update (SWAP webinar report)	Chair
5	HMICFRS Peel Inspection and significant findings from other inspections	Director of People and Business Services
6	2022/23 accounts
6a	2022/23 Audited accounts (to follow)	Head of Finance
6b	External Audit - Joint Audit Findings Report for 2022/23 (to follow)	Grant Thornton
6c	Update on proposed national arrangements for the audit of 2021/22 and 2022/23 accounts	Chief Finance Officer
7	Finance	Chief Finance Officers
7a	a) 2023/24 revenue budget monitoring (P10 report)
7b	b) Update on 2024/25 budget and Medium Term Financial Plan Appendix
8	Risk Meeting	Chair
9	2023-24 Audit Plan	Bishop Fleming
10	Internal Audit update	SWAP
10a	SWAP quarterly update and Final report for business continuity	SWAP
10b	Proposed Internal Audit Plan 2024/25, Q1-2	SWAP
11	Internal Audit Protocol	SWAP
12	National Fraud Initiative	OPCC Chief Finance Officer
13	OPCC update (presentation)	Chief Executive
14	OPCC scrutiny functions (presentation)	OPCC

Joint Independent Audit Committee (JIAC) 15 December 2023 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	All
2	Decision log from meeting held on 28 September 2023	All
3	Action log from meeting held on 28 September 2023	All
4	Body worn video - guidance on usage	Deputy Chief Constable
5	JIAC Chair update	JIAC Chair
6	Public Joint Independent Audit Committee meetings	OPCC Chief Finance Officer
7	Risk Meeting	Head of Governance and Compliance
8	HMICFRS PEEL inspection update	Head of People and Business Services
9	Internal Audit update a) SWAP quarterly update b) Finalised audit reports i) Main Accounting (2022/23) ii) Clinical Governance within Custody iii) Regional Organised Crime Unit (Regional Audit)	SWAP
10	External Audit Joint Auditor's Annual report 2021-22 & 2022-23	Grant Thornton
11	Update on audit of 2021/22 and 2022/23 accounts	OPCC Chief Finance Officer
12	Medium Term Financial timetable and process	Chief Finance Officers
13	Constabulary's Chief Finance Officer - introduction	Constabulary Chief Finance Officer
14	Scheme of delegation - revisions and updates	OPCC Chief Finance Officer
15	Unit 4 update	Director of People and Business Services
16	OPCC update - Value for Money data presentation	OPCC Analyst
17	Regional police pensions administration update	OPCC Chief Finance Officer
18	Any other urgent business	All

Joint Independent Audit Committee (JIAC) 28 September 2023 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Decision log from meeting held on 30 June 2023	All
3	Action log from meeting held on 30 June 2023	All
4	JIAC Chair update	JIAC Chair
5	Risk Meeting	Head of Governance and Compliance
6	HMICFRS PEEL inspection update	Deputy Chief Constable
7	Internal Audit update a) Internal Audit Plan for Q3/4 b) Quarterly update and the following finalised reports: i) Disaster Recovery ii) Network and Server Asset Management iii) Estates Compliance with Statutory Obligations	SWAP
8	External Audit 2021/2022 audit Audit Progress report and sector update (year ending 31 March 2023)	Grant Thornton
9	Gloucestershire Constabulary Finance Team	OPCC Chief Finance Officer/Head of Finance
10	Draft PCC Statement of Accounts and Summary of Accounts	OPCC Chief Finance Officer/Head of Finance
11	Draft Chief Constable's Statement of Account	OPCC Chief Finance Officer/Head of Finance
12	Annual Governance Statement	OPCC Chief Finance Officer/Head of Finance
13	Constabulary's Director of People and Business Services - introduction to role	Director of People and Business Services
14	Unit 4 update	Director of People and Business Services
15	OPCC update - Overview of PCC election process	Chief Executive/Assistant Chief Executive
16	Regional police pensions administration update	Head of Finance
17	Any other business

Joint Independent Audit Committee (JIAC) 30 June 2023 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Action log from meeting held on 30 March 2023	All
3	Decision log from meeting held on 30 March 2023	All
4	JIAC Chair update	JIAC Chair
5	Risk Meeting	Head of Governance and Compliance
6	HMICFRS PEEL inspection update	Deputy Chief Constable
7	Joint Audit Committee Annual Report April 2022-March 2023	JIAC member
8	Internal Audit update a) Current 2022-2023: Internal Audit Annual Opinion and Report b) SWAP quarterly update c) Complaints handling final report d) Audit update: Payroll final report	SWAP
9	External Audit 2022/2023 update and current 2022-23 - Progress report and sector update report	Grant Thornton
10	Gloucestershire Constabulary Finance Team update: a) Budget 2023-2024 and onwards update b) Budget monitoring key points for 2023/24	OPCC CFO and Head of Finance
11	Draft Annual Governance Statement	OPCC CFO
12	Confirmation of Accounting Policies 2022/23	Head of Finance
13	2022/23 Audit planning documents a) Gloucestershire Police - Accounting estimate management summary 2022-23 b) Informing the audit risk assessment - Gloucestershire PCC and Chief Constable 2022-23	Head of Finance
14	Unit 4 update	Chief Supt Mathieson
15	OPCC update - Complaint review process	Chief Executive/Independent Review Officer
16	Regional police pensions administration update	OPCC Chief Finance Officer
17	Bishop Fleming (new external auditor) 2023-2024 update	OPCC Chief Finance Officer
18	Any other business	All

1 April 2022 to 31 March 2023

Joint Independent Audit Committee (JIAC) 30 March 2023 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Action log from meeting held on 26 January 2023	All
3	Decision log from meeting held on 26 January 2023	All
4	Risk Meeting	Head of Governance and Compliance
5	HMICFRS PEEL inspection update	Deputy Chief Constable
6	Internal Audit update - SWAP 2021-2022 - Current 2022-2023: report of internal activity March 2023 - Audit update: Payroll final report - Data Quality final report - Audit Plan proposals Q1 and Q2 2023-2024 - New dashboard update	SWAP
7	External Audit 2021-2022 audit - Current 2022-2023 progress - GTEC and Workshop ownership	Grant Thornton Head of Finance
8	Gloucestershire Constabulary Finance Team update: - 2021-2022 signoff update - Strategic Planning Board report 2022-2023 (Period 9 reporting statement) - Budget planning update 2023-2024 and onwards	OPCC Chief Finance Officer/Head of Finance
9	Update by OPCC Chief Executive (Commissioning Team presentatio)	Chief Executive
10	Recruitment, uplift and dropout rate - presentation	Head of Constabulary HR
11	Bishop Fleming (new external auditor) 2023-2024 update	Head of Finance
12	Fraud update	Supt Stenner
13	Gloucestershire Constabulary Unit 4 position statement update	Chief Supt Mathieson
14	Any other business

Joint Independent Audit Committee (JIAC) 26 January 2023 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Action log from meeting held on 24 November 2022	All
3	Decision log from meeting held on 24 November 2022	All
4	Risk Meeting	Head of Governance and Compliance
5	HMICFRS PEEL inspection update	Deputy Chief Constable
6	Internal Audit update SWAP 2021-2022 Current 2022-2023	SWAP
7	Gloucestershire Constabulary Unit 4 position statement	Chief Supt Mathieson
8	External Audit 2021/2022 audit	Grant Thornton
9	PSAA update	Constabulary Chief Finance Officer
10	Gloucestershire Constabulary Finance Team update: - 2021-2022 signoff - Current 2022-2023 - Budget planning update 2023-2024 and onwards
11	Force vetting	Force Vetting Manager
12	Section 151 role update (confidential discussion)
13	Any other business

Joint Independent Audit Committee (JIAC) Thursday 24 November 2022 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Decision and action logs from previous meeting	All

Papers for decision or discussion

3	Risk register for noting and comments	Head of Governance and Compliance
4	Internal Audit update	SWAP
5	Internal Audit - Unit 4 position statement	SWAP
6	Internal Audit - Performance Management	SWAP
7	Internal Audit - Approach to wellbeing whilst remote working	SWAP
8	Internal Audit - Contracts register	SWAP
9	Internal Audit - Regional Police Pensions Administration	SWAP
10	External Audit progress update	Grant Thornton
11	2022/23 half year reporting statement	Constabulary Chief Finance Officer
12	Budgeting progress, timetable and approach	Constabulary Chief Finance Officer
13	Any other business	All

Joint Independent Audit Committee (JIAC) Thursday 29 September 2022 at 10:00 in the Leadon Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Decision and action logs from previous meeting	All

Papers for decision or discussion

3	Risk register for noting and comments	Head of Governance and Compliance
4	HMICFRS PEEL inspection update	Chair
5	Report of Internal Audit Activity September 2022	SWAP
6	Internal Audit report Complaints Handling 2022/23	SWAP
7	Budget Monitoring Period 4 (Finance Panel)	Constabulary CFO
8	Finance Update (Strategic Planning Board) September 2022	Constabulary CFO
9	Any other business	All

Joint Independent Audit Committee (JIAC) Thursday 30 June 2022 at 10:00am in the PCC's Board Room, Police Headquarters, Waterwells Drive, Quedgeley, Gloucester GL2 2AN.

Agenda items

1	Apologies and declarations of interest (standing item)	Chair
2	Decision and action logs from previous meeting	All

Papers for decision or discussion

3	Risk register for noting and comments	Head of Governance and Compliance
4	Joint Audit Plan	Grant Thornton
5	Audit Progress Report and Sector update	Grant Thornton
6	Internal Audit Annual Opinion and Report 2021/22	SWAP
7	Internal Audit activity - June 2022	SWAP
8	Medium Term Financial report	SWAP
9	Social media use	SWAP
10	Annual report for JIAC	JIAC member
11	PSAA response to South West region PCC's	Constabulary Chief Finance Officer
12	Terms of reference for Audit Committee	Chief Executive
13	Tenure of JIAC member appointment	Chief Executive
14	Annual Governance Statement	Chief Finance Officer
15	Any other business	All

1 April 2021 to 31 March 2022

Joint Independent Audit Committee Thursday 27 January 2022 at 10.00am in the Leadon Conference Room, Police Headquarters.

Agenda items

1	Apologies and declarations of interest (standing)	Chair
2	Decision and action logs from previous meeting - attached	Chair
3	Risk Register for noting and comments	SA

Papers for decision or discussion

4	HMICFRS Peel Inspection and update on Supportive Leadership and Wellbeing verbal update	Det Chief Supt Ocone
5	Report of Internal Audit Activity January	SWAP
6	Proposed draft Audit plan for consideration	SWAP
7	Fixed Asset Audit Report	SWAP
8	Progress Update Report and Sector Update	Grant Thornton
9	Budget update – to be tabled	GGCFO
10	Medium Term Financial Strategy – to be tabled	GGCFO
11	Finance recruitment update – verbal	GGCFO
12	AOB

Closed Session at 11.30am.
ICT Service Governance Risk Review report SWAP

Agenda items

1	Apologies and declarations of interest (standing)	Chair
2	Decision log from previous meeting - attached	Chair
3	Risk Register for noting and comments	SA

Papers for decision or discussion

4	Progress Update Report and Sector Update	Grant Thornton
5	Report of Internal Audit Activity November 2021	SWAP
6	Risk Maturity Assessment – final report	SWAP
7	Organisational Learning from COVID – final report	SWAP
8	Fraud update	SWAP
9	Joint Audit Committee Terms of Reference	PCCCFO
10	Update on Public Sector Audit Appointments – verbal	GCCFO
11	AOB

Audit Committee Thursday 16 September 2021 at 2.00pm in the Severn Rooms, Police Headquarters

Agenda items

1	Apologies and declarations of interest (standing)	Chair
2	Decision log from previous meeting	Chair
3	Risk Register for noting and comments	SSA

Papers for decision or discussion

4	Joint Audit Plan 2020-21	Grant Thornton
5	Progress Update Report	Grant Thornton
6	Report of Internal Audit Activity September 2021	SWAP
7	Fraud update	SWAP
8	Annual Governance Statement	CFOs
9	Statement of Accounts	CFOs
10	Letters of representation	CFOs
11	Budget Timeline	PCCCFO
12	Meeting with JIAC to discuss savings plan for noting	PCCCFO
13	Audit Committee papers upload to OPCC website	PCCCFO
14	AOB

Audit Committee Tuesday 29 June 2021 at 11.00 am in the Leadon, Police
Headquarters

Agenda items

1	Apologies and declarations of interest (standing)	Chair
2	Decision log from previous meeting	Chair
3	Risk Register for noting and comments	SA

Papers for decision or discussion

4	Joint Audit Plan 2020-21	Grant Thornton
5	Progress Update Report	Grant Thornton
6	Internal Audit plan	SWAP
7	Fraud update	SWAP
8	Annual Report and Opinion	SWAP
9	Healthy Organisation Report and Appendix	SWAP
10	Statement of Accounts - to follow	CFOs
11	AOB

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Audit Committee agendas

1 April 2026 to 31 March 2027

30 June 2026

30 September 2026

1 April 2025 to 31 March 2026

18 March 2026

19 December 2025

30 September 2025

14 August 2025

20 June 2025

1 April 2024 to 31 March 2025

20 March 2025

23 January 2025

26 September 2024

14 June 2024

1 April 2023 to 31 March 2024

21 March 2024

15 December 2023

28 September 2023

30 June 2023

1 April 2022 to 31 March 2023

30 March 2023

26 January 2023

24 November 2022

29 September 2022

30 June 2022

1 April 2021 to 31 March 2022

27 January 2022

30 November 2021

16 September 2021

29 June 2021