Decision details

Future of Internal Audit

Decision Maker: Corporate Governance and Standards Committee, Executive

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


To agree an internal audit provider with effect from 1 April 2023



(1)  That, with effect from 1 April 2023, the Council discharges its Internal Audit Function under Section 101 of the Local Government Act 1972 to Hampshire County Council so that Southern Internal Audit Partnership (SIAP) can provide the Internal Audit Service for Guildford Borough Council.

(2)  That the Council’s Section 151 and Monitoring Officers be authorised to enter into the Joint Working Agreement by way of a deed of accession with Southern Internal Audit Partnership and undertake all necessary legal arrangements to do so.

(3)  That the Section 151 Officer or nominated officer represents the Council’s interests by becoming a voting member of the Southern Internal Audit Partnership Key Stakeholder Board.


To ensure good governance arrangements and internal control by undertaking an adequate level of internal audit coverage through discharging the Council’s functions as permitted by the S101(5) of the Local Government Act 1972.

Other options considered and rejected by the Executive:


Details of any conflict of interest declared by the Leader or lead councillors and any dispensation granted:


Report author: Peter Vickers

Publication date: 28/10/2022

Date of decision: 27/10/2022

Decided at meeting: 27/10/2022 - Executive

Accompanying Documents: