Governance & Audit Committee - Thursday 19 February 2026, 10:00am - West Yorkshire Combined Authority Webcasting

Governance & Audit Committee
Thursday, 19th February 2026 at 10:00am 

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  1. Debbie Simpson, Chair (Independent Member)
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  1. Cllr Mike Pollard
  2. Nikki Deol Assistant Director Legal, Governance & Compliance
  3. Debbie Simpson, Chair (Independent Member)
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  1. Kate Taylor, Director West Yorkshire Combined Authority
  2. Debbie Simpson, Chair (Independent Member)
  3. Cllr Mike Pollard
  4. Debbie Simpson, Chair (Independent Member)
  5. Kate Taylor, Director West Yorkshire Combined Authority
  6. Debbie Simpson, Chair (Independent Member)
  7. Cllr Mike Pollard
  8. Kate Taylor, Director West Yorkshire Combined Authority
  9. Debbie Simpson, Chair (Independent Member)
  10. Kate Taylor, Director West Yorkshire Combined Authority
  11. Cllr Mike Pollard
  12. Debbie Simpson, Chair (Independent Member)
  13. Kate Taylor, Director West Yorkshire Combined Authority
  14. Debbie Simpson, Chair (Independent Member)
  15. Cllr Silvia Dacre (Calderdale Council)
  16. Kate Taylor, Director West Yorkshire Combined Authority
  17. Debbie Simpson, Chair (Independent Member)
  18. Cllr Neil Whitaker
  19. Debbie Simpson, Chair (Independent Member)
  20. Kate Taylor, Director West Yorkshire Combined Authority
  21. Cllr Mike Pollard
  22. Kate Taylor, Director West Yorkshire Combined Authority
  23. Debbie Simpson, Chair (Independent Member)
  24. Cllr Stewart Golton
  25. Debbie Simpson, Chair (Independent Member)
  26. Kate Taylor, Director West Yorkshire Combined Authority
  27. Debbie Simpson, Chair (Independent Member)
  28. Cllr Mike Pollard
  29. Kate Taylor, Director West Yorkshire Combined Authority
  30. Debbie Simpson, Chair (Independent Member)
  31. Cllr Mike Pollard
  32. Alastair Newall (Auditor) Mazars
  33. Debbie Simpson, Chair (Independent Member)
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  1. Kate Taylor, Director West Yorkshire Combined Authority
  2. Debbie Simpson, Chair (Independent Member)
  3. Kate Taylor, Director West Yorkshire Combined Authority
  4. David Merrett (Independent Member)
  5. Nikki Deol Assistant Director Legal, Governance & Compliance
  6. Debbie Simpson, Chair (Independent Member)
  7. David Merrett (Independent Member)
  8. Debbie Simpson, Chair (Independent Member)
  9. Nikki Deol Assistant Director Legal, Governance & Compliance
  10. Debbie Simpson, Chair (Independent Member)
  11. Kate Taylor, Director West Yorkshire Combined Authority
  12. Debbie Simpson, Chair (Independent Member)
  13. Nikki Deol Assistant Director Legal, Governance & Compliance
  14. Debbie Simpson, Chair (Independent Member)
  15. David Merrett (Independent Member)
  16. Debbie Simpson, Chair (Independent Member)
  17. David Merrett (Independent Member)
  18. Nikki Deol Assistant Director Legal, Governance & Compliance
  19. Nikki Deol Assistant Director Legal, Governance & Compliance
  20. Debbie Simpson, Chair (Independent Member)
  21. David Merrett (Independent Member)
  22. Debbie Simpson, Chair (Independent Member)
  23. Nikki Deol Assistant Director Legal, Governance & Compliance
  24. Debbie Simpson, Chair (Independent Member)
  25. Cllr Neil Whitaker
  26. David Merrett (Independent Member)
  27. Debbie Simpson, Chair (Independent Member)
  28. Nikki Deol Assistant Director Legal, Governance & Compliance
  29. Debbie Simpson, Chair (Independent Member)
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  2. Debbie Simpson, Chair (Independent Member)
  3. Nikki Deol Assistant Director Legal, Governance & Compliance
  4. Debbie Simpson, Chair (Independent Member)
  5. Cllr Mike Pollard
  6. Nikki Deol Assistant Director Legal, Governance & Compliance
  7. Debbie Simpson, Chair (Independent Member)
  8. Kate Taylor, Director West Yorkshire Combined Authority
  9. David Merrett (Independent Member)
  10. Kate Taylor, Director West Yorkshire Combined Authority
  11. David Merrett (Independent Member)
  12. Nikki Deol Assistant Director Legal, Governance & Compliance
  13. Debbie Simpson, Chair (Independent Member)
  14. David Merrett (Independent Member)
  15. Debbie Simpson, Chair (Independent Member)
  16. Debbie Simpson, Chair (Independent Member)
  17. Nikki Deol Assistant Director Legal, Governance & Compliance
  18. Debbie Simpson, Chair (Independent Member)
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  2. Debbie Simpson, Chair (Independent Member)
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  1. Debbie Simpson, Chair (Independent Member)
  2. Tim Taylor Director (West Yorkshire Combined Authority)
  3. Debbie Simpson, Chair (Independent Member)
  4. David Merrett (Independent Member)
  5. Tim Taylor Director (West Yorkshire Combined Authority)
  6. Debbie Simpson, Chair (Independent Member)
  7. Rob Winter (Independent Member)
  8. Debbie Simpson, Chair (Independent Member)
  9. Tim Taylor Director (West Yorkshire Combined Authority)
  10. Debbie Simpson, Chair (Independent Member)
  11. Tim Taylor Director (West Yorkshire Combined Authority)
  12. Debbie Simpson, Chair (Independent Member)
  13. Cllr Mike Pollard
  14. Tim Taylor Director (West Yorkshire Combined Authority)
  15. Debbie Simpson, Chair (Independent Member)
  16. Rob Winter (Independent Member)
  17. Debbie Simpson, Chair (Independent Member)
  18. Tim Taylor Director (West Yorkshire Combined Authority)
  19. Debbie Simpson, Chair (Independent Member)
  20. Kate Taylor, Director West Yorkshire Combined Authority
  21. Debbie Simpson, Chair (Independent Member)
  22. Tim Taylor Director (West Yorkshire Combined Authority)
  23. Debbie Simpson, Chair (Independent Member)
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  1. Webcast Finished

Debbie Simpson, Chair (Independent Member) - 0:00:08
Good morning, everyone, and welcome to Governance and Audit Meeting on 19 February.
If you can note that the meeting is being recorded and filmed.
Just a couple of points before we go through the agenda.
The Committee was going to have a pre -meet.
These will start from the next meeting, so we'll allow a little bit of extra time before
the meeting for that in case you want to talk to the auditors.

1 Apologies for Absence

The second thing of note is we've just agreed to swap items 6 and 7, so we'll take item
7 first followed by item 6. It just feels that that's a more comfortable flow for the
documents to ensure you've got the information you need on which to make the decision on
the accounts. Thank you.
So we'll move on to agenda item 1 and that's apologies for absence. Any apologies?
Apologies for absence, Chair, have been received from Councillor James Homewood and his substitute,
Councillor Harry McCarthy, Councillor Philak Ahmed with Councillor Mike Pod kindly attending
as her substitute and Councillor Susan Lee -Richards with Councillor Neil Whittaker kindly attending
as her substitute.
Thank you.
Debbie Simpson, Chair (Independent Member) - 0:01:12
Gender Item 2, declarations of interest.

2 Declarations of Disclosable Pecuniary Interests

Has anyone got anything to declare?
No?
Thank you.
If you can note that.

3 Exempt Information - Possible Exclusion of the Press and Public

Agenda item 3, this is the recommendation on agenda item 9, appendix 1, the appendix
is excluded from being discussed in public, so we would close the meeting to discuss that
item and then reopen it once discussed.
Members are asked to consider whether to accept the officer's recommendation that this is
dealt with in private session.
So could I have a show of hands, please?
All those who support that.
All those against.
Any abstentions?
Thank you.
Move on to agenda item 4.
And that's the minutes of the last meeting held on the 30th of January.

4 Minutes of the Meeting of the Governance and Audit Committee held on 30 January 2026

Has anybody got any changes?
Yes, Councillor Pollard.
Thank you, Chair.
Cllr Mike Pollard - 0:02:23
Obviously, I'm here as an alternate, so if I start asking some slightly naive questions,
I hope they'll be for you.
On section four of the minutes, Assistant Director for Legal Governance and Compliance
reported that the identified risks regarding cyber security have been considered in a private
update from the cyber security lead and that a further briefing for members would follow.
So, has that briefing actually happened for members?
Do we know?
So, thank you for picking that up.
A private session is scheduled to take place.
I think it's going to be done as a joint session through
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:02:58
scrutiny chairs as well.
So, that matter is scheduled.
I think it's diarized.
So, that's forthcoming.
Debbie Simpson, Chair (Independent Member) - 0:03:09
Any other questions or comments on the minutes?
So can I have a show of hands, please, those accepting them as a true and accurate reflection?
Any against?
And any abstentions?
Two.
Thank you.
Okay.
So we now move on to agenda item 5, and that's the update on the draught statement of account.
The committee has asked to note the details of the proactive pre -audit review and also
note the issues identified in the report and the actions taken to address them, which I
understand are specific and measurable, so that should give this committee some assurance
that we will be able to see the results of the actions taken in future meetings.
Can I pass this to Kate to take us through that, please?

5 2024/25 Draft Statement of Accounts Update

Thank you, Chair.
Kate Taylor, Director West Yorkshire Combined Authority - 0:04:03
So this is the first of three reports on the agenda today relating to the financial statements
So after this you will hear from Alistair
this is a report from YCAT and
follows up on the conversations that we've had previously around issues in the accounts we have
Done a very proactive review of the draught statement of accounts for 24 25
in there and there are a number of issues that have been identified and
misstatements that have then been corrected in the final statement of
accounts that is for you today as the next item on the agenda so agenda item
six in there. This report sets out what those details are in there. What I will
just say is all of these are reporting errors there is no impact on spending so
None of these mean that we have spent money that we didn't have, for example, and therefore
have no impact on cash flow or assets or the resources of the combined authority in there.
So those are set out in 3 .4 in terms of there.
Because of the materiality of those issues, we have looked to rectify those in the accounts.
It also sets out that through there we've also done a number of supporting notes in
So where we've got minor differences round differences etc in there to try effectively tidy up those accounts
section 3 .7 talks around
What we have identified as I guess the causes of that. So where we think what we think has led and
Support were not supported the things that feel in place that have led to these kind of coming through in there and then
the 3 .8 sets out what we will be doing this year to 25 -26 to really focus on
getting that in for there. So one of the the particular issues that we had was a
lack of capacity within the team. Much of the team came in around April of 2025
for it so now coming up to a full year of having worked within the system and
doing that and we have got those staff secured until the end of the statement
of council 2526 at the moment.
You will be aware that we had an internal audit advisory report that came to you earlier
which I commissioned when I started that looked at effectively what had happened in the 2425
and looked to identify areas that we could improve on for this financial year.
We are continuing to embed those in.
You will be seeing those.
they are factoring in the recommendations update that you receive from Bron on a quarterly
basis in there for it.
I think it would be fair to say that plan remains dynamic, so as we learn more, that
gives us the opportunity to either change those recommendations in consultation with
audit to do that, where we think something else might be more appropriate, or to add
more is the reality, if we think actually that there is something else that we need
to do in terms of that.
We are currently in the timing of it, we are currently in the process of setting out the
process for 25 -26.
It is a fairly long lead time in, in an authority of this size for it, so we are spending a
lot of time looking at the process for 25 -26 at the moment, and we are already doing work
at looking at the numbers and the in -year transactions ready for that reporting period,
so starting that work much quicker,
supported by the fact that we have brought in a soft close
for the end of quarter three.
So as at the 31st of December, soft close effectively
allows us to focus on where we think are key risk areas.
So while we will do a forecast and a kind of management
information close, we extend that out into areas,
for example, accounts that we might want to look at now,
that historically sometimes you might not look at until you get
to the year end to help identify some of those reporting issues
that we think.
And it gives us a longer lead time
in to deal with those, given the short timeline between the year
end and the production of the draught accounts
on the 30th of June for that.
In contrast to that, we've also engaged
in SIT for corporate membership this year,
which gives the team access to a significant amount of training,
networks in there and access to advisory and publications that sit in there for
it and also we have got quality assurance we have a much bigger team now
within finance which allows us to put in those layers of quality assurance we
have business partnering team that work in the business we have got everything
in there to be able to provide that business layer and then provide those
layers of assurance up which historically due to the capacity of the
and we did not necessarily have those layers in there to provide that technical knowledge
and assurance through for that.
And we also continue to work with the system as well to enhance that and get a better understanding
for it.
So I'm happy to take any questions from the committee around that.
Thanks, Kate.
Debbie Simpson, Chair (Independent Member) - 0:09:21
Anyone got any questions on that?
Yes, Councillor Pollard.
Thank you, Chair.
Cllr Mike Pollard - 0:09:26
Again, forgive me for not being absolutely up to date with what's been going on in the
recent past.
But just looking at section 3 para 2 of this item.
Subsequent review of the 2425 statement of accounts combined with lack of external audit
of 2223 and 2324.
In the absence of that external audit of 22, 23 and 23, 24, how can we be sure that the
data aggregation error identified in respect of 24, 25 didn't similarly happen in those
two previous financial years and what measures have been taken to either A, identify them
and B, rectify.
Debbie Simpson, Chair (Independent Member) - 0:10:19
Thank you, Councillor Kate. Did you want to take that? So with all of these issues, and
Kate Taylor, Director West Yorkshire Combined Authority - 0:10:23
that's why you will see there is a little bit of a mix in some of the issues, so kind
of the some of them, probably the first three, well first four in there are kind of one -off
issues that are in there. Some of these, when we've been going, we've always looked back,
when we've, effectively what the team has done, when they've identified an issue, they
have then looked back to see if they believe it is an issue that was in place in previous
So if we found it on the in year, we haven't just sort of looked at it in that in that point
And that's actually part of the work that we have to do. So any of these
So there are all client identified issues I identified by us these misstatements
But we still have to provide that information into Alastair's team when we are proposing those and they do have to look at what we
Are proposing to do in terms of that. So we've written notes for example in terms of their in the backup
So I think you know kind of from our perspective
yes we have looked at that the data aggregation particularly was to do with
where the system is set up and there is something around the changing nature of
the expenditure as well within the authority in there the numbers getting
kind of we are spending more we are getting bigger and therefore there is
more kind of money going through so yeah I guess my assurance to you is when we
look at the error we have then also made sure that we have looked back to comfort
ourselves that it is an isolated in -year era or whether actually it is something
that may be something that is a historic issue.
Debbie Simpson, Chair (Independent Member) - 0:11:51
Cllr Mike Pollard - 0:11:53
So yeah, so if you've done that, but the nature of the system, i .e. you can post entries
kind of retrospectively, effectively, will, I would guess, very probably have
occurred in those previous years.
So did you identify any net effect in those years?
Because that system anomaly, brackets error,
I guess will have been kind of embedded into the system
for however long that system's been in place.
So that's that one.
And then just a minor one in section three,
pair of five.
Again, I'm not absolutely au fait with the single entity
and the group.
Does the group include West Yorkshire Police?
Yes.
Right, I guess that was the case.
So we've got a materiality 2 % resulting in 40 .8 %
for the group, i .e. Inkel, West Yorkshire Police,
and 30 .6 for single entity.
So we've got a variance there of 10 .2,
which would suggest that the West Yorkshire Police
gross expenditure was 510 million, which it isn't.
It's 755.
So just a slight bafflement on that bit.
Did you want to come back, Kate?
So in terms of the system piece,
I think it's noticed the periods
Kate Taylor, Director West Yorkshire Combined Authority - 0:13:26
of which we have not been ordered,
we had a system change within.
So we move from the old system to CIA at that point in time. Yes
The the period end or lack of period and closure we have queried that with CIA. It is
It is a feature of the system that we are working with ultimately
That is in there and it's not uncommon
I have to say with newer systems having worked with some other ERP is different in different places
It does seem to be something that is coming in
What we have done is strengthen the controls that sit around there and I can assure you we have been through all of those transactions as well
but that I mean because we have
we have
rectified those through the work that the team has done has been incredibly forensic
I think it'd be fair to say in terms of of looking back through transaction lay
to do that, so
Yeah, I understand what you're saying in there
we have to live with the system that we have got and make sure we have those controls in
place.
Thank you.
Councillor Zafiaka.
Debbie Simpson, Chair (Independent Member) - 0:14:30
I will, yeah.
Kate Taylor, Director West Yorkshire Combined Authority - 0:14:40
I can help given that the figure is quoted at our materiality levels.
The 40 million that's quoted for the group is the figure that was based on the draught
accounts, which includes those aggregation errors that Kate's gone through.
In my report, I'll touch on it in a few minutes when we get to it, but in my report, we've
revised that group materiality down from 40 million down to, I think it was 36 million,
reflecting the fact that there have been adjustments to reduce the expenditure in the group as
a result of that aggregation.
So instead of 40, it's 36 at the group and 30 at the single entity.
Cllr Mike Pollard - 0:15:18
But is the difference between the group and the single entity also revised?
Because in terms of the West Yorkshire police overall expenditure budget, you are looking
at 750 -odd million as the gross.
So the materiality in respect of the West Yorkshire Police bit would be kind of what,
15 million I suppose.
I guess in terms of the way the consolidation works, I'll look to Kate, but I assume that
there's police expenditure that's included which is removed on consolidation.
Not having looked at that in detail, I can't answer that, but in terms of those figures
Debbie Simpson, Chair (Independent Member) - 0:16:02
quoted in the report that are our figures we've updated the materiality
levels for those adjustments.
Kate Taylor, Director West Yorkshire Combined Authority - 0:16:19
Yes we do have to take expenditure out because it's an intercompany rep so in terms of expenditure that sits between the two I will get the detail of that from the team so that we can give you a kind of assurance on that.
Debbie Simpson, Chair (Independent Member) - 0:16:29
Thank you, Councillor Dayker. Yes, thank you, Chair. So, yes, obviously it's
Cllr Silvia Dacre (Calderdale Council) - 0:16:32
not what's happened, hasn't been good, but it's obvious that there's been a lot of work
to find out exactly what has happened and put things in place. Seems to me the biggest
risk that you have is that it's around your staffing again, that you've worked really
hard to get the staffing at a level you think is appropriate, but you're still relying,
I think on some people who are on contracts and we all know that people can be encouraged
to go elsewhere.
So I think that's your biggest risk.
I'm not really asking you to comment on that because there's nothing you can say about
that really.
But all that I then wanted to go on to ask is I've only been on here officially for,
since the start of this municipal year.
I can't remember when this would, whether the accounts already come back to us during
the year and if not are they going to on this occasion because of the issues that have happened
so that we can assure ourselves that all the measures that you've put in place are working
and thinking particularly of the soft clothes, whether there's a convenient time to bring
that back.
Thank you, Kate.
I mean you're absolutely right around staffing.
It is always a risk.
I would say that we're quite lucky at the moment in terms of having the staff that we
have got.
Kate Taylor, Director West Yorkshire Combined Authority - 0:17:52
That's, you know, it's the financial reporting element in local government, and I use local
government because we use the local government code effectively to sit for code to report
on is specialist, and it does require specialist knowledge to be able to do that, and they
are few and far between at the moment, and that is certainly something as a sector, as
a wider sector we are addressing with CITFR and with LGA because it is something that
we recognise as a risk within that for it.
And then in terms of the process, so these are, so the process is the draught accounts
have to be published by, so year end 31st of March, draught accounts will be published
by 30th of June and then currently this year's backstop date obviously is the 28th of February,
it'll be 30th of January next year but we will be publishing again. I think
certainly we are content to bring a report to you around so we could bring
one to the next committee updating on the soft close and actually on those
actions I think that would be helpful because that will be around May time so
we'll be quite in the depth of doing the process at that point in time and so I
think we could provide an update between advance of the 30th of June
and then you'll get it to be set of accounts in the July meeting.
Debbie Simpson, Chair (Independent Member) - 0:19:17
Thanks Kate, can you note that we'll expect that coming back, thank you. Yes, Rob.
Thanks chair, that last point was something I was going to ask myself about adding a recommendation
in for regular updates on the actions rather than waiting to the end. The other comment
I was making is obviously a lot of these issues are legacy and it's a matter of catching up
and getting to that point.
So I'm not going to go over the specifics.
But picking up on Councillor Dake's point there, I was surprised to see there are no
risks directly arising from this report, given that it's sort of full of risks and not least
the staffing issue.
Somewhat the success of improved accounting processes is predicated on good systems not
falling over, CIA system being improved, a lot of these actions being implemented by
competent staff. So it feels as if there are quite a lot of risks associated with this
Cllr Neil Whitaker - 0:20:18
issue. Thanks Rob, and I suppose to add to that,
Debbie Simpson, Chair (Independent Member) - 0:20:22
is it that the risks are being managed and they're just not visible at this committee?
Can you expand on that? I think Rob makes a point that it's probably
be made actually in other committees I think it was fair to say including the the CA around
Kate Taylor, Director West Yorkshire Combined Authority - 0:20:36
around our use of that paragraph in there so I think I take that on the chin as yes
it absolutely should have been better written for that perspective and we will I'm sure
Nicky and I will take that back to work with Ben through paper clearance going forward.
Thank you Councillor Pollard and then Councillor. Thank you chair yes I did have a little remark
Cllr Mike Pollard - 0:20:59
on the risks, invisible risks, presumably even worse than visible ones.
But if we look at the appendix on page 21 of the document pack, this business with the
CIA system and this really remarkable capacity of the system to leave previous accounting
periods open, I note a 30th March this year rectification date for that.
can we be assured that that is going to be done by that day, by the end of the financial
year?
Yes, we are working on that currently.
Kate Taylor, Director West Yorkshire Combined Authority - 0:21:43
It's part of the – so alongside having an accounts kind of improvement plan as well,
I always have a team working on a CIA steering group of which those recommendations that
sit within there are being managed by my financial systems account, who leads that work for it,
and those are well on.
We are sometimes reliant on resource
from our technology partner to implement those,
but certainly we are monitoring those,
and there's been certainly no risk factor to me
via that CIA group.
Thank you.
Debbie Simpson, Chair (Independent Member) - 0:22:14
Council Goulton.
Thanks, Chair.
I'm aware that I'm new toward it,
and I might have missed something.
So I just wanted to cheque.
Cllr Stewart Golton - 0:22:23
At 3 .75 in the cover report on page 9, it talks about a suboptimal integration between
West Yorkshire Police and WICA.
I wasn't quite sure if it was a euphemism.
I don't know if this is a human suboptimal relationship or whether it's systems that
are suboptimally integrating.
And I just wondered at what point we get a report back to show that that suboptimal relationship
has been addressed and will be improved for the next set of accounts.
Thank you, Kate.
Debbie Simpson, Chair (Independent Member) - 0:23:04
Kate Taylor, Director West Yorkshire Combined Authority - 0:23:08
So what that is talking about and for those that have been with us for a period of time
will remember that we had an issue in the previous year accounts, particularly with
the consolidation around the West Yorkshire Police piece.
So we are all working to the same deadline.
So usually from a group accounts perspective,
you would produce your single entity accounts
and you'd have an earlier deadline for those.
So West Yorkshire Police and ourselves
to produce single entity.
And then you'd usually have another period
where you'd be able to add everything together.
The nature is that we're all in the government system,
we're all working to the same deadline, which
means that we're all fighting to that,
particularly for West Yorkshire Police,
the one thing that is very material for them
is the pensions element, because you can imagine
they have a lot of staff.
They are reliant on that information coming
from the pension fund.
Those often come very, very late in terms of doing that.
So we are receiving the information
from West Yorkshire Police, not necessarily
from any fault of theirs, usually quite late
onto that 30th of June deadline.
So what we are doing is working with them to work out how.
What that does is then we have a much shorter and contained period for quality assurance.
So it is recognised in the plan, it's recognised in the assurance report that Bron's team and
the technicians there, we are looking at what we can do to work better and to be able to
consolidate quicker and potentially understanding then if it's one or two adjustments that need
to come through, for example, at a later stage that allows us to have a much longer time
than to be able to do that QA effectively once we have added all those together.
Just to come back then, so their pension fund is a national one?
West Yorkshire Pension Fund. No, it's a West Yorkshire Pension Fund.
Right, I just wanted to cheque because I wanted to see if it was something which was beyond
our wit on a sub -regional basis to get an improvement but it feels like it is.
So what are we doing with the West Yorkshire Pension Fund to get them to report sooner?
So I mean the reporting of pension, it's not an uncommon for West Yorkshire I would say
it is, it's common across because if you think again they're also on the 31st of March deadline
also producing their accounts by the 30th of June, so they are also doing their
close down at the same point and then producing those statements out to the
individual. So we are all working in the same three month period to produce the
same information and then flow that out to all the individual parties within
there. So I you know they also have a huge amount of work to do within that
time. We can do things so we can pay for example we could pay to have a report
done an interim period that we could then include on the basis if we were comfortable
then that we thought that would not materially change and that would then be a judgement as
to whether we thought that value would materially change between the interim period and the
year -end period.
So there are things that we can look at doing to mitigate that risk for us at a group perspective
and we are looking at those and those mechanisms at the moment.
But I think there is a little bit of a consequence of the system that we're all working with
at the moment of all working to a one -year -end date to produce.
Thanks, Kate.
Debbie Simpson, Chair (Independent Member) - 0:26:35
I think what I'm hearing is the need for quite a broad and deep report coming back to the
Committee on Progress, because there are a number of matters there, aren't there?
We've got the progress with remedial action, we've got soft close, and then, as Councillor
Councillor Galton just described the integration matter that's being looked at as well.
So I think there's quite a few elements.
I feel it beautiful for this report to see.
So that's possible.
Thank you.
Councillor Pollard.
Thank you, Chair.
Cllr Mike Pollard - 0:27:06
Just to take Councillor Galton's query just a bit further.
I'm a member of the West Yorkshire Fire Authority.
And I know that so are we saying that the West Yorkshire Pension Fund administers the
police scheme?
It administers all of the schemes for all of us that are members of it.
They administer, so they manage the full scheme and then they provide the individual entity
information out to the individual entities for inclusion in our accounts.
As a member of the Fire Authority, I am aware that the West Yorkshire Pension Fund is struggling
on the admin of the firefighter scheme in various respects, mostly because of the age
discrimination remedy stuff, which is horrendously complex.
I'm just wondering if that overall pressure within WIPF is having some knock -on effects
with the police scheme?
Just to be clear, it's not having a knock -on effect around the police scheme.
They are getting the information within the time that they always get.
Kate Taylor, Director West Yorkshire Combined Authority - 0:28:06
This is about, so it's to say it's a system issue of everybody.
We're all cutting off at the 31st of June and we've all got then huge amounts of information
to process all for the same date in point and then some of us have to give information
out to others to be able to include in it different sets of accounts.
So it's not per se about, it's not an issue with either the police, it's not related to
West Yorkshire Police, it's about the volume of work that has to happen in this short and
contained period to get information out to certainly West Yorkshire, they will be going
to all members so we also have to receive pension information as will all of your councils
So they are producing all of those statements to all of us for inclusion in all of our financial
statements at that point in time.
Thanks, Kate.
Debbie Simpson, Chair (Independent Member) - 0:28:56
Any further questions from anyone?
Thank you.
So if it can just be noted that we have received the report and considered it.
So we are now moving on to agenda item 7.
As I said, we are going to come back to agenda item 6.
This is the external audit report for 2425.
Alistair, are you presenting this one?
Yes, thank you, chair.
This is our audit completion report for the audit 2425, so incorporates the findings from
the two aspects of our audit, the accounts audit and the value for money work.
I think at the last meeting I think we had a good discussion on the audit findings and
I hope I warmed up members to our findings and what we're reporting in the completion
report is consistent with the messages that I gave to the meeting two, three weeks ago.
So in terms of the accounts audit, although we're disclaiming the audit opinion for 2425,
We have reported the adjustments that have been made to the account as a factual reporting
of those amendments, confirming for members because we're issuing a disclaimer opinion,
we're not giving any assurance over those amendments.
However me and my team have been actively engaged with the finance team.
We have looked over those amendments.
we can see that they've been made accurately per the information that the finance team
have given us.
So while we're not giving any assurance with a capital A, we are at least assuring you
that those amendments have been properly made in the revised accounts.
We've also included the bank reconciliation weakness that we reported and discussed at
the last meeting in respect of the value for money work that we have completed.
And appendix A in our report includes the letter of management representation, which
even though we're disclaiming the opinion, we still need a letter of representation signed
by Kate at the end of the audit, and that's included, again, for members' information.
So happy to take any questions, Chair.
Thank you.
Any questions?
Yes, Councillor Pollard.
Just one little one, really.
Cllr Mike Pollard - 0:31:34
On the audit approach and risk summary on page 38 of the document, we determined that
there is insufficient time to complete our audit procedures so as to obtain sufficient
appropriate evidence.
evidence, which relevant bits of appropriate evidence do you think is as yet not there?
That's a good question. The focus of that is not so much on the bits of appropriate
evidence, but on the time that's required to rebuild assurance in a situation where
Alastair Newall (Auditor) Mazars - 0:32:11
previous audits have been disclaimed and there is no audit evidence that's been obtained
in those previous years.
So that is the nub of the challenge in local government
now in cases where there have been audits
disclaimed in previous years.
So it's not that there are any specific bits of evidence
that we've not obtained that we think there are
particular challenges with at this stage.
It's that there hasn't been sufficient time
with the government's backstop date of the 27th of February in mind when everything has
to be completed by, there hasn't been sufficient time to do an audit and rebuild all the assurance
in order to come to an audit opinion.
That's then, if I can expand on that a little bit, that is then the conversations that we'll
be having internally and with Kate and her team after the end of February around what
What does that mean for 25, 26 and future years?
How quickly can we rebuild that assurance so that we are able to give opinions in future
years?
Those are conversations for another day.
I'll come back to the committee when we've had those conversations and got a clear view
for you as committee members as to when that might be.
But that's too early to be saying right now.
Thank you.
Any further questions on that paper?
Debbie Simpson, Chair (Independent Member) - 0:33:42
No, thank you. So if you can note the committee's received the report.
And we'll move on to Agenda Item 6.
And that's the final statement of accounts for 24 -25.

6 Final Statement of Accounts 2024-25

And this is for the committee to receive and approve the accounts.
Katie, are you taking us through this?
Yep.
Thank you, Chair.
Kate Taylor, Director West Yorkshire Combined Authority - 0:34:06
So as you say, we've now come to the final statement of accounts in there.
The statement of accounts that have been issued to you include all of the adjustments that
you will have seen both through the previous report and you will have seen in Alistair's
audit completion report that are in there.
And obviously Alistair's described around the fact that it is a disclaimed audit opinion
for it.
Just to remind you, you've seen the draught accounts back in July on these.
These have been then open for public inspection since that period of time, published on the
Combined Authority website, and then we are now bringing these forward for it.
The document includes both the financial statements, it includes supporting narrative at the front
around the activities of the Combined Authority over the 24 -25 period, and also the annual
governance statement as required for those.
What I will draw your attention to is under 3 .14 for it.
So my statement of responsibilities does include
an amendment within that statement of responsibilities.
So based on the information and based on the work
that we have done to date, while I provide you
with assurance that everything that we have identified
has been adjusted in those accounts,
I have cannot provide assurance that there is no other matters that may have an impact
on the statement of accounts at the time in there.
So just to note, you did also have that from the interim director of finance and commercial
services on last year's accounts.
He also modified his statement of responsibilities in that way for it.
again I have done that with full sight of our external auditors and also of the other
statutory offices and the combined authority as well for that. Happy to take questions.
Debbie Simpson, Chair (Independent Member) - 0:36:06
Thank you. Any questions from anybody? Yes, David.
I think most of my questions relate to the annual governance statement within the statement
Kate Taylor, Director West Yorkshire Combined Authority - 0:36:19
David Merrett (Independent Member) - 0:36:24
of accounts, and I think it seems to me that it needs quite a significant rewriting in
the sense that I think reading through it, it seems to underplay a lot of the issues
that we've been talking about and we've been seeing through the year, and then also underplay
some of the actions that are required and doesn't cover some of the actions required
to resolve those, but then also results, I think, in an overly confident conclusion at
the end of it. There are specific points we can go through. Just wanted to address how
we do that given that we have a back stop within which to approve the statement of accounts.
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:37:08
Thank you Kate. Or Nicky. This relates to an annual governance statement that relates
to a previous financial year. That is the assessment within the document. If you've
got any specific matters that we can revisit and amend in terms of that opinion itself.
We can certainly look at that, but in itself this relates to the assessment taken at that
moment in time. It doesn't affect the accounts in any way, but it is that assessment at that
moment in time. So we can certainly take those comments that you may have and look at revisiting
those, but it may not impact the overall conclusions reached.
Debbie Simpson, Chair (Independent Member) - 0:37:47
David Merrett (Independent Member) - 0:37:50
I think there are things in the annual governance statement that are missing in terms of explaining
the things that happened in the year that we've just been talking about, particularly
in a key control of the government.
that weren't in operation and actions that are required that are either missing in there
or underplayed, certainly.
And I think there's the internal audit opinion in there as well, which was, I think, less
than adequate.
And I think that underplays, as we talked about at the time when we had that report,
the degree of outstanding audit actions, many of them overdue, that combine to a picture
of governance of the organisation that I don't think is reflected in this annual governance
statement. So I don't really see how we can conclude at the end of it that there's that
confidence that the opinion is going to improve next to it, either internally or externally
in terms of audit.
Debbie Simpson, Chair (Independent Member) - 0:38:59
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:39:01
We can certainly take on those points in relation to the points that you've made in relation
to the annual governance statement. We can try and incorporate those points as a factual
position so that they're incorporated. They'd be either footnotes or just incorporated in
in terms of concerns that you've highlighted on internal audit and whether that makes any
material change. I don't consider it wood in the overall picture but we can certainly
address those points.
Thank you.
Debbie Simpson, Chair (Independent Member) - 0:39:26
Thanks Chair. Similar vein to David really. I know obviously this is a long time after
the year in question but obviously the AGS needs to reflect the governance circumstances
from the first of April 24 through to the 31st of March 25 and any governance issues
that have come to light that relate to that year and obviously the accounts issues, bronze
reports which lists I think a number of things that aren't specifically drawn out in the
I think is worthy of considering.
I was also surprised that there wasn't an actual action plan, you know, that drew together
the issues that have been highlighted in the review of effectiveness and what WICA are
going to do about it.
So I think there's something, I know there's probably an action plan that exists, but I
would have expected it to be part of the AGS.
and in relation to the AGS the guidance actually is that it's a separate document, it's not
within the statement of accounts, so it needs to be separate and obviously accessible through
the website as a separate document. And I suppose it links to the local code of corporate
governance as well moving forward, that presumably there will be the opportunity to review the
the format of the AGS in the light of the CIPFAC guidance that came out in May last
year that sort of should help improve the sort of the public focus of an AGS because
I think it's quite technical and I think, you know, if it's designed to be a public
document, I'm not necessarily sure the man on the Leeds omnibus would necessarily be
to extract some of the nuances of governance and control and issues that have arisen in
this particular area or future years.
Thanks, I think Kate's going to reply to that.
Kate Taylor, Director West Yorkshire Combined Authority - 0:41:44
Yes, so the AGS, there's two bits, so the AGS is part of the statement of accounts and
that's why it comes forward at this point in time for signature. You're right, it also
has to be published as a separate document in there, so it exists on its own from a website
perspective but the process of it being approved is actually through the annual accounts and
that's at the point where...
But it also is included within the document in terms of the signatures, so it might sit
alongside as a separate insert but it is included within the statement of accounts and that's...
Debbie Simpson, Chair (Independent Member) - 0:42:23
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:42:24
I just want to comment on this because the points that you raise, they're material but
they don't affect the accounts.
That's really important to pull out.
What I think might be useful is that the comments that you've raised here be either appended
in the minutes to the document itself so that it's clean that you've given that independent
view.
The AGS for this year's accounts are currently being drafted and I think there is room for
improvement and I think that is what we want to see going forward given the work that Kate's
put in place in regards to the safeguards and guardrails that she's put in place for
these accounts going forward now.
So you're assured that the AGS is fully consolidated and addressing those points.
So I would suggest rather than making those amendments to the AGS itself that your comments
as a independent governance and audit committee be appended to the back of that so that it's
noted and we seek to respond to that as well going forward.
David.
Debbie Simpson, Chair (Independent Member) - 0:43:27
David Merrett (Independent Member) - 0:43:29
Is it possible to approve the statement of accounts but not the AGS and come back to
the AGS later?
Debbie Simpson, Chair (Independent Member) - 0:43:36
So the AGS has to be signed because it is part of the statement of accounts, it needs
to be signed by the 28th and there is a very, there's like a little dance that we
have to do in terms of timing of signatures that are in there. What we
could do here is we could approve the statement of counts and we could approve
the AGS subject to resolution of issues, the outstanding issues through the chair.
I would be content with that approach.
David, did you want to?
I think that would make sense.
David Merrett (Independent Member) - 0:44:15
I obviously don't want to hold up the approval because we have the backstop to work to.
Do we want to go through the particular points now in the meeting or do we want to do that
offline?
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:44:26
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:44:28
I think if you have the themes, it would be, from my perspective, given that there is going
to be an amendment to the delegation to the chair, it is important that we have got some
specific points on which we address so that there's absolute certainty for officers that
we're addressing the key areas for you, for you as well as independent members.
Thank you.
Do you want to run through them, David?
Debbie Simpson, Chair (Independent Member) - 0:44:47
Sure, yeah.
David Merrett (Independent Member) - 0:44:49
So the idea is, I think on page 35 of the document, it says that the CFO has provided
to the Governance and Audit Committee regular confirmation that controls have been, key
controls have been operating.
I think I'm not sure we've had that explicit statement on a regular basis, but also if
you think about the things we've been talking about, the bank reconciliations haven't been
working properly.
We've had the issues in the payroll department, the controls there having implemented a new
system there.
We've had the closure period issue on the CIA system, and we've had issues with the
month and year end completion process.
It doesn't feel to me as if that confirmation has been particularly strong and the key controls
And I think just going on then sort of on page 37 we talk about the internal audit opinion
that it's less than adequate in terms of the control environment.
I think that underplays, as I said, the 128 audit actions, there are outstanding 60 of
which are overdue.
I think that's a, you know, we talked about this when we had the internal audit report
and said we thought it was on the more positive side of the conclusion given the situation
we have.
We also had queries over and requests for on a couple of occasions the reporting line
of head of internal audit to change is inappropriate through finance.
It should be direct to the chief executive and that's not noted.
And I think we've, I don't think we've had a, certainly in my experience here, an internal
audit programme completed in any year yet due to resources and to some degree the responsiveness
of management in terms of dealing with the issues and dealing with the internal audit
report findings.
I think going on to page 40 on, once we're talking about different governance issues,
there's a raft of things there and some new things added and things that could be included
in there, such as the loss of controls in the payroll department, when we implemented
a system and what we're doing about the way we implement the CIA system.
But when we get to page 42, the governance improvement plan, it says no significant issues
have been identified as a result of this year's valuation.
I think that's quite extraordinary, given the things we've been talking about and the
extra things that have been added since last year to that significant governance issue.
That doesn't seem to fit in terms of a description.
There seem to be new things in there.
I think then when we get to the action side of things, the action that is in there, I
think I'd want to see a commitment to a significant reduction in the outstanding and overdue audit
points as an action point.
I'd like to see an action that the 25, 26 draught accounts should be published on time
atiating without material errors as a goal, certainly, to allow the process to go through
in a way we hope it will, and then a commitment to an improvement in the management's responsiveness
to internal audit and potentially that reconsideration of the internal head of internal audits reporting
line as a result.
I think also had to add into there we need to I think we will get to later on in the
corporate governance code and framework, a commitment to, which I think is planned, compliance
with cyber essentials and cyber essentials plus in this coming year, which would help
with some of the issues.
And then finally, when we get to the conclusion, as I said, I think it underplays the issues,
there's a little bit of rewording, noting that significant weaknesses do still remain
and that key controls have not been in place.
And I think the conclusion that we are confident that next year the audit opinion, assuming
that's the internal audit opinion, will improve, I think doesn't quite reflect the wording
from Bron's report whereby there was some reasonable expectation that there might be
some improvements.
Here we're talking about much more confidence than that, and I don't think that quite fits.
And the evidence we've seen, I'm not sure we'd agree with that.
and certainly we won't have an external audit opinion next year.
So those I think are the main issues that I pulled out from the AGS.
Thanks David.
Debbie Simpson, Chair (Independent Member) - 0:49:08
Can I just be certain, I think we just need to be clear which year we're looking at with
this because that statement reflects 24 -25, so I don't know if we can, can we pull that
out when you're looking to address some of these points?
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:49:27
We can certainly do that. We can look at the financial accounts on which they relate to.
I'm very conscious that there's been a lot of discussion about internal audit, which
are different dates and different year of a set of accounts, but we'll certainly pick
up on those points and clarify those through you, Chair.
Thank you. Rob?
Debbie Simpson, Chair (Independent Member) - 0:49:45
I mean the AJA is something very significantly separate to the accounts, absolutely, and
the sort of clue is in the name, isn't it, an annual governance statement. Financial
management is just one part, so agreeing with the points David has picked up. When you look
Cllr Neil Whitaker - 0:50:08
David Merrett (Independent Member) - 0:50:13
back at bronze report, annual report which we got in July last year, which was very clearly
I think the point that David made and I found do relate to the financial year and relevant
to include in the AGS and also, and I know if there's going to be a review of the AGS
itself and the format, I'd expect hyperlinks into certain reports like Bron's annual report.
A lot of AGS's I've seen include a lot of, cut down on a lot of the words and make references
to other supporting assurance documents that make the body of evidence very clear to substantiate
overall conclusions and substantiate the sort of the process that's gone through to review
the effectiveness of governance in that particular year.
So I think looking at the SITFA guidance that came out in May last year will help reshape
the format of the AGS and certainly make it, I think, more of a public read and actually
give it a little bit more oomph in terms of its focus and what its ingredients are and
how it will be obviously constituted for 25, 26.
Debbie Simpson, Chair (Independent Member) - 0:51:54
Thanks, Rob. Any other query before I try and conclude this? No, okay. So I think what
I'm hearing is that I will work with Nicky and Kate to look at the statement. We will
reflect the comments as an addendum to this, but we will recognise it as being a separate
document to the account so that we can still move forward and approve the accounts today.
And then I suggest that once we've looked at that statement and the adjustments have
made we can maybe bring those back can we anyway just to give the committee
assurance we've addressed everything. Yes that's absolutely fine so you'd be
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:52:35
amending the recommendation on that basis that you'd be approving the
accounts for 2425 the statement of accounts and in addition to that you're
delegating authority to the chair to make those amendments that have been set
out by members where appropriate to the AGS as well as appending your comments
to the back of those by way of minutes.
Thanks, Nicky.
Debbie Simpson, Chair (Independent Member) - 0:53:00
So can we have a show of hands, please?
All in favour?
Thank you.
Thank you.
Thank you.
The accounts have been approved.
Thank you.
Okay, so that was item 6.
And then we swapped things around.
We're now moving on to item 8.
And that's to consider the corporate code of governance and the framework.

8 Corporate Governance Code and Framework

This is subject to comment before it is recommended and adopted by the combined authority.
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:53:38
This is my item, I am introducing agenda item 8 which relates to the corporate governance
code and framework.
This sets out how the combined authority meets the revised principles of good governance
and it's reflected in the updated national guidance which has been mentioned today in
Sitfa and Solace and it's designed to strengthen the self -assessment and transparency across
the organisation. As you'll see, the Code brings together in one place the authorities
arrangements in relation to the seven core governance principles that set out in that
national guidance covering ethical conduct, openness, decision -making and stakeholder
engagement as well as strategic planning, capacity and leadership, risk and internal
control and transparency in audit. The accompanying appendix provides detailed evidence that hopefully
underpins all of those principles including our policy framework, risk management approach,
internal audit arrangements and transparency requirements. The code also aligns with the
the
framework and the assurance framework we have in place when
looking at good governance and supporting the long -term
delivery and priorities for the organisation, alongside the
statutory responsibilities which are set out within that appendix.
So today we are asking members to review the code, provide any
feedback with regards to that code in terms of strengthening
it or clarifying areas and subject to those comments that
comments or feedback recommending its adoption at the combined authority later this year.
You'll also note that this code forms the foundational basis of the AGS, which again
will be in the process of being revised. It is in production. And that will be again approved
later this year. And that process is being refined as I've said. There are no direct
financial implications, chair, or legal or ethical issues that they are embedded throughout
the Code and there are no equality considerations that arise as a consequence of the Code. So
chair, that concludes my introduction to the Code of Governance and so it's over to members
Debbie Simpson, Chair (Independent Member) - 0:55:58
for questions. Thank you. Any questions? Yes, David.
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:56:02
I just wondered, as I mentioned in the last section, on cybersecurity, page 33 into 34,
we're requiring suppliers to hold cyber essentials plus and or plus or ISO 27001 accreditation.
I think obviously we're planning to do the same, so we should put that in there for ourselves
and that the authority holds and maintains both those accreditations would be useful.
I can confirm that is.
Thank you.
Any other questions?
Debbie Simpson, Chair (Independent Member) - 0:56:34
Yes, Councillor Pollard.
Thank you, chair.
Just one thing on this one from me.
Cllr Mike Pollard - 0:56:40
On page 103 of the document pack, page 37, I guess, of the appendix, the third bullet
point on the approach to wealth and external challenge bit, to enable an organisation to
access and integrated settlement of the region, MHCLG, commission PWC to conduct a readiness
cheque to ensure the combined authority has appropriate systems and controls in place.
An action plan to take forward recommendations will be developed once these have been received.
What's the current storey on the PWC readiness cheque?
So the readiness cheque has concluded and there are some comments that are currently being
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:57:20
worked through in terms of with officers.
I mean, it returned largely positive, but in terms of the final actions and outcome
framework as part of the settlement agreement, we're currently awaiting confirmation from
government.
But from PWC, it was returned in a positive context for the authority, and there are some
areas for improvement which we're working through.
And Kate, sorry.
Debbie Simpson, Chair (Independent Member) - 0:57:47
So the overall opinion that sits in there will be published on the government website
the
Kate Taylor, Director West Yorkshire Combined Authority - 0:57:54
action plans.
We will need to do an action plan for those, and those will
be monitored between ourselves and CLG through the
biannual performance board meetings that we have that kind
of govern the integrated settlements.
So there will be a full kind of requirement for that.
the reporting regime that goes through there.
Thank you.
Yes, David.
Will we get to see that report?
Is that coming to this committee?
David Merrett (Independent Member) - 0:58:34
Kate Taylor, Director West Yorkshire Combined Authority - 0:58:35
We will just have to cheque because I mean, we'll just have to cheque about the publication
of it because of it being a report of priceable housekeepers.
We do just need to cheque about ability.
Certainly we have the repository in that.
We could view it in private, we don't need to necessarily publish it as part of the committee
looking at it.
David Merrett (Independent Member) - 0:58:56
We can certainly look at the conditionality around how that statement was issued to us
Nikki Deol Assistant Director Legal, Governance & Compliance - 0:59:03
by PricewaterCooperHouse and who it was commissioned by.
We can certainly arrange for members to have a look at that in private.
That's a right of yours under access to information rules.
Debbie Simpson, Chair (Independent Member) - 0:59:17
It would seem an important thing for the committee to look at as it's providing an opinion on
controls.
David Merrett (Independent Member) - 0:59:19
I quite agree.
Debbie Simpson, Chair (Independent Member) - 0:59:21
I think that would be good to take the last, bring it back.
Rob.
Thanks, chair.
Debbie Simpson, Chair (Independent Member) - 0:59:28
Local codes aren't generally documents to set the policies racing, are they?
but I was just wondering how it's going to be communicated and actually used, because
there's an awful lot of words in there and I know we had a discussion probably 12 months
ago about formats that potentially could be used for internal purposes that make it a
really useful reference document so members of staff really understand how governance
works in the authority and how to access key parts of policies, procedures and guidance
through one route, the local code, potentially different to a public version where the public
need, I suggest, probably slightly summarised information that would help them just get
a flavour of how the authority works without necessarily the granularity and the technical
So, again, I just think there's an opportunity to perhaps consider the format and linkages.
I noticed in the document it makes reference at the top of each section, keep concise and
list as bullets.
I'm not quite sure it's concise and there are very few links to the website or other
documents which again I expect to see increasingly in documents like this to make them a bit
punchier.
Nikki Deol Assistant Director Legal, Governance & Compliance - 1:01:04
Thank you, I think you're absolutely right. I think when you deal with codes of this nature
they've got to be accessible and understandable from a public perspective because governance
can be misinterpreted in a number of ways in terms of hierarchy and its importance but
mostly is application as to how we undertake public decisions and public funds. I think
there's been some feedback about the formatting of this code historically and you'll have
to forgive me, I'm new to the organisation so we've processed a template that is something
that CIFFA have just issued. I think there's room for improvement in terms of a top level
page document that sets it out. You might have seen what other authorities, constituent
authorities do in terms of codes of governance. I know coming from Leeds City Council they've
got a really punchy front page document that just sets out what the organisation does in
relation to the code that's more accessible to the public and we'll certainly look at
that going forward. Whether that's available in time for adoption, we'll try our very
I will certainly take that on board for next year's code.
Thanks, Nikki.
Debbie Simpson, Chair (Independent Member) - 1:02:22
Any questions or comments on that?
No? Can I have a show of hands, please? All those approving adoption of the code.
That's lovely. That's all in favour. Thank you.
Okay, agenda item nine.

9 Data Protection Report

This is a report on data protection, and it's an update on the last report that the committee
received, and we're asked to note the content.
And with this particular agenda item, it's where we've got Appendix 1, which is exempt,
so we will discuss that in private.
So is it, who's taking this one?
Is it Chris?
Yes, or?
Nikki Deol Assistant Director Legal, Governance & Compliance - 1:03:07
I'll open the item, Sherry, if that's okay, and then the Data Protection Officer is here
to take detailed questions. So just in relation to the report that appears at Agenda Item
9, it provides a general update in relation to data protection, its performance and assurance
activity since the last meeting. It summarises the compliance position across all core information
governance aspects, including data protection, freedom of information, data security incident
management, and also includes a dashboard that is the private appendix with regards
to the ICO accountability framework and those key metrics which members wanted to see.
In terms of regulatory engagement, it confirms that the combined authority has got no complaints
received from the ICO's office since the last reporting period.
and in terms of transparency compliance, we can confirm that under performance under the
local government transparency code, we've increased slightly from 85 .9 % to 86 .4%, which
really demonstrates a continued progress to publishing mandatory information.
Regarding the ICO framework, members will recall that an assessment was taken to understand
the data protection
arrangement, and it's found that we are 82 % of meeting all
expectations.
Those areas that were previously categorised as red have now been
addressed, and there are some remaining areas which are
amber, which have actions scheduled to complete by the
30th of September.
Internal order have also independently verified the
assessment, and a full breakdown is set up to be
in that private appendix. In terms of improvement activities throughout the year, we're looking
at refreshing our ROPA activities, our DPIA template, and also strengthening a suite of
documents across IG policies and procedures. We're also ensuring that the document reflects
the new Procurement Act requirements, particularly around processing due diligence. In terms
of performance data, the mandatory training completion has slipped slightly from it's
currently 85 .6 % and 89 % of the 29 subject access requests that we received since 2025
have been responded to within the statutory time scales. The authorities recorded 33 security
officers who have been in the incidents this year.
None of which have met the threshold to be reported to the
ICA.
There are no direct financial, legal or climate implications
arising from the report. Members are asked to note the
contents of the report. I have with me the data protection
officer as mentioned previously.
Debbie Simpson, Chair (Independent Member) - 1:06:13
Debbie Simpson, Chair (Independent Member) - 1:06:23
questions on the open paper first. No questions? Thank you. Shall we move into closed session

9 Data Protection Report

Debbie Simpson, Chair (Independent Member) - 1:06:31
for the appendix, please? Thank you. So we're now back in open session.
And if there aren't any more questions, can we just record the committee's note of the
And that takes us on to the final agenda item, the gender item 10, and that's the update
on transports and the related audit action which this committee requested at the last
meeting.
And just a point on this, the committee is asked to note the actions, not approve them.
So Tim, are you taking us through this?
I am, Chair, thank you.
Tim Taylor Director (West Yorkshire Combined Authority) - 1:07:15
So as Chair stated, I didn't attend the previous meeting, but there were some concerns noted
around both the clarity, pace and certainty and progress against some of the actions,
particularly in relation to frustration and security, but not exclusively.
So hopefully this report sets out both in terms of our response to those concerns, clarifying
Ze corpus, which I won't mean to be sword responsibilities.
Fellow Press participation we had in Maryland a notice
that wastmentd, it runs on technical compliance Subject
what completion of individual actions looks like
in the timeframes as described.
I think before I welcome questions and observations
from members chair, it is worth noting that this is an area
from a resource point of view that has been problematic
for the combined authority for a period of time.
And again, the opening paragraphs in the paper sets out
what we're doing in respect of that,
both in terms of bolstering resource involved
from an asset management perspective.
So certainly by May of this year,
we will have three head of assets
across the combined authority.
One in Kate's team from a corporate asset management
perspective, controlling and managing
balance sheet implications, for example, acquisitions,
strategic acquisitions and disposals,
and the management of the asset strategies as a whole.
A second area which will be corporate facilities,
which will be about the management of both this building but more extensively our approach
to health and safety, reception services and security and last but not least what is currently
the head of assets which will be the head of transport facilities post.
Currently filled by an interim who started in December but we're out to advert for that
post as we speak chair and that will have a very clear and singular focus on the management
of transport related assets and their day -to -day operation, their safety and indeed the customer
component of those assets in their day -to -day use.
So what I'm not proposing to do is to go through each of the individual actions in turn and
give a running commentary chair just in the interest of time, but welcome any particular
comments in terms of any further actions that members might like to see or any clarification
needed.
So I shall stop there.
Thank you.
Thanks, Tim. Any questions from members? David?
Debbie Simpson, Chair (Independent Member) - 1:10:03
Less of a question, I think, and probably more for internal audit than yourselves. I
think it's good to see this progress, good to see the clarity here. I think we've mentioned
David Merrett (Independent Member) - 1:10:13
this before, I think, going forward where a date has been revised and agreed over the
internal audit, it would be useful if the original date was also retained in the recording
and that the item itself is not changed to green in the sense of it's the some other
designation is used to affect the fact that it's been reaged if you like just to reflect
the history of it so we know where we are rather than resetting the clock if you like
completely with no visibility.
So that's what we want more for internal audit.
Again, so, Chair, not really for me to comment on that but I've been entirely supportive
of that approach.
Tim Taylor Director (West Yorkshire Combined Authority) - 1:10:49
what we can't do is engender any degree of complacency in the revised dates that we're
suggesting through this paper and ultimately it is for internal audit to be satisfied with
both these revisions but also the approach that you just described. Thank you, David.
Thank you. Rob wants to come in. Thanks, Chair. No specific comments on the
Debbie Simpson, Chair (Independent Member) - 1:11:08
actions. I'm certainly not competent to comment on them per se. I suppose the general point
I think the other thing is that when we have circumstances where there are significant
delays in the implementation of audit recommendations, there is a real clarity from the responsible
officer that they are accepting the risk. There is understanding what is actually at
risk because the control or improvement hasn't yet been made and the fact that management's
responsibility is to accept that risk and deal with it. I know in coming up with new
the active part of it, but until they're implemented and proven to be effective, management, sorry
picking on you Tim because you're here for this, by default accepting a risk which doesn't
necessarily come out from an assurance point of view that we are carrying some residual
issues and potential risks until quite often internal audit have gone back in and confirmed
and the risk of being
I think that the actions have been implemented and are having
Rob Winter (Independent Member) - 1:12:14
the desired effect which could be quite some time after an
actual implementation date. So I suppose it's just that point
of, again, management recognising and to give us
assurance that they are, they understand the risks and are
accepting it.
I think it's a very valid point.
Debbie Simpson, Chair (Independent Member) - 1:12:36
Tim Taylor Director (West Yorkshire Combined Authority) - 1:12:40
I think there is a need to be clear in terms of the acknowledgement of the risks or indeed
an issue that may arise as a result of the lack of pace or progress on any given action
recommendation that's put forward.
I guess what I would say is there is an inevitable link between management performance at an
our ability to make progress.
And again, all of the actions that,
back to my earlier statement,
fundamentally the root cause of some of the issues
that we've experienced in terms of lack of progress
are poor management performance.
And again, without going through the detail,
the manager involved is no longer in the organisation.
We have now got new management,
we've got strength in management coming in
to help us make progress in these spaces.
And again, there was certainly no degree
in my oversight of these particular actions
and acceptance that it was a reasonable position to find ourselves in and indeed these were
in part the basis of some of the pace of the actions that were necessary here and lack
of response to those actions were part of the reasons why we found ourselves where we
did.
Now again with the new resources that we've got in, with that strength in resources, I
am absolutely confident that we'll get these things done and we're already seeing progress
in these and again happy to welcome thoughts from members but again we can
come back and keep talking to these as we progress throughout the year at the next committee meetings to make sure that we've got that degree of
progress and it's not you know back to the ongoing point not just assuming that
progress is being adequately made over time. Thank you I do think I think that's
a very valid point and it's probably easily remedied isn't it just by
Debbie Simpson, Chair (Independent Member) - 1:14:19
the risk, pull it out. And that would also help corporately, wouldn't it? Because again,
when I've talked before about identifying themes of risk across different areas, it
would help pull that out as well, wouldn't it? So it's maybe one we can pick up on at
a later date or something.
And so, Chad, if I may clear that relationship between this and our corporateness register,
and again, you know, if we talk about bus station security, you will see on there one
Tim Taylor Director (West Yorkshire Combined Authority) - 1:14:51
of the highest risks is around, you know, potential threats to loss of life and injuries,
significant injuries that might occur at bus stations and there is a clear link between
the controls that we're describing in our response to that risk and the activities that
have been undertaken here as well. So I think there is a common conversation to take place
in respect to that.
It would be good if you could see it joined up a little bit. That would be good. Thank
you. And these are queries. Yes, Councillor Pollard.
Debbie Simpson, Chair (Independent Member) - 1:15:15
Just one on this.
Cllr Mike Pollard - 1:15:20
There's just one item that I can see sort of hanging in the air there on bus station
security which was an immediate due date and we've just got closed question mark on that.
Just a little bit of narrative on verifying that only appropriate trained personnel are
being deployed.
I'm not sure of the context there.
there's a mention of Carlisle's staff.
But yeah, just a bit of.
So I.
Yeah, no, I found it, thank you.
So that item should be closed.
Tim Taylor Director (West Yorkshire Combined Authority) - 1:15:53
We are doing that training as suggested.
What I'm not suggesting though is that again,
we remain complacent in terms of our standards.
So for example, we've enhanced our safeguarding training
across those frontline teams to make sure
that there's an increased level of understanding
around safeguarding aspects of people managing bus stations in that regard. So again, happy
to bring back further information on that in due course but suggest that this one is
now closed.
Rob?
Sorry, I'm going to sound a bit like a broken record here and this isn't specifically about
Debbie Simpson, Chair (Independent Member) - 1:16:25
this point but it highlights the principle of, and I know ongoing isn't mentioned here,
Rob Winter (Independent Member) - 1:16:32
but something that, right, we're doing training so we've got a tick because we've done the
training. What we don't know is whether that training has been effective and what's the
process to give us assurance in three months, six months time that that training has been
effective. So what metrics, what triggers support the effectiveness of training or whatever
it might be that would then mean it's a proper closed because not have we just done the training,
we know it's been effective and had the desired effect. So it's that, the principle of that
in other actions, but when we've had a date,
that's a date for a tick in the box.
It's not necessarily a date to prove the effectiveness
of the actual implementation of something.
Tim's gonna reply.
Debbie Simpson, Chair (Independent Member) - 1:17:20
Without wanting to speak on behalf of Ron,
Tim Taylor Director (West Yorkshire Combined Authority) - 1:17:23
I think what you're describing, Rob,
is our ability to demonstrate the embedding
of the actions post -completion.
and is there a means by which this committee would like to see a narrative or ideally some
form of metric which describes percentage rates of completion of mandatory training
for example for front line employees that gives that embedding assurance that I think
you're describing.
I think Kate's going to come in on that as well.
I mean just in terms of internal audit this year as you'll be aware within the plans of
Debbie Simpson, Chair (Independent Member) - 1:17:57
Kate Taylor, Director West Yorkshire Combined Authority - 1:18:03
directorate wide reviews. So every single directorate is having a directorate wide review that looks at that. So
there'll be an individual report for each directorate and Bron and the team will also be pulling together thematic
themes that are coming out across in terms of that as well.
So I suspect that might be helpful because that starts to to bask around that wider and there is certainly things around training for example.
WRITE AND
that when they've been given a recommendation or whatever action it is, there's one thing
about the date, there's another thing being satisfied yourself and demonstrating that
that control has improved and has had the desired effect, not just a tick in the box
because a date's been met. So I take your point, Kate, entirely that Bron will look
I think there's, again, from an experience point of view, I'm not sure it's always the
best use of internal audit time to be chasing management up to demonstrate that they've
actually undertaken the recommendations and implemented them.
That's very much management's role.
And internal audit time could possibly be used to greater effect looking at other things
a better culture of management, you know accepting recommendations and implementing them and
proving that they've been effective.
Thanks, Tim.
Debbie Simpson, Chair (Independent Member) - 1:19:57
So yes, to say briefly, obviously I would not expect internal audit to fulfil that function
Tim Taylor Director (West Yorkshire Combined Authority) - 1:20:00
because that would be remiss of me to expect them to do the cheques and balances in terms
of my own directorate controls that I would otherwise be expected to undertake as a director,
So I think perhaps what we do need to do is to again for directors across the organisation
give a better line of sight of what those looks like.
It may be something that we enhance in the assurance statements.
I'm just thinking back to my draught assurance statement that I submitted at the start of
the year.
That contains a narrative that covers some aspects of this as well.
So there may be something there around the interplay between the assurance statements
and the controls that are necessary.
of the meeting.
I think that's it for me.
Thank you very much.
That's still not sound sensible.
Thank you.
Any other questions?
Lovely, okay.
Debbie Simpson, Chair (Independent Member) - 1:20:44
So, can we just note the committee has received the
report and thank you for your input.

10 Transport Related Audit Actions

For Information

11 Date of Next Meeting

Thank you.