GLA Compliance Audits: Five Tips for Getting Audit-Ready
Following a year in which the compliance audit programme was deferred, the Greater London Authority is now in the process of kicking off this autumn’s audit round. With schemes that completed in both 2024/25 and 2025/26 all eligible for selection, preparing for this audit round will be intense for Providers! Here we set out five top tips you should bear in mind when preparing your audit files.
1. Get inside the mind of the auditor
When preparing your audit files, put yourself in the role of the auditor. Make sure also to familiarise yourself with the audit checklist and, most importantly, read the ‘auditor notes’ version. This will help you understand the auditor’s perspective when they review your files, and can give you some helpful preparation hints too. For example, to answer the first question focussed on the ‘comprehensive scheme file’, the auditor notes indicate there is a specific (albeit not exhaustive) list of key documents to be found in the Capital Funding Guide, Chapter 9. Make sure you have all relevant documents on file, and aim to make the review as easy as possible for the auditor.
2. Align your audit file to the questions on the audit checklist
The audit checklist is the guiding document for the auditor. They methodically work through each question, examining the audit file evidence that pertains to each specific answer. So, set yourself up for success by organising your audit file evidence to align with the questions on the checklist. By making life easy for the auditor, you demonstrate that you’re well prepared and understand the process. This may involve saving some documentation in multiple folders (e.g. the planning permission decision notice might apply to questions 1, 6, 7, and 8 – as per the current numbering). But having everything in one place for each question makes things really straightforward!
3. Don’t underestimate the value of a file note
It’s a cliché in the world of development that every project is unique, but it’s true! There will inevitably be many project-specific nuances that the auditor won’t know about beforehand, but which may have an important influence on the outcomes of the audit. So, make sure to leave file notes to explain important context where appropriate. File notes are particularly helpful when different units on a site are presented in separate Open Project System (OPS) projects. If you’ve had to split out units on OPS for various reasons, explain why and how in a file note. This can also include or link to a more detailed breakdown of information – e.g. a schedule of which specific plots sit within each OPS project, how the overall project costs are apportioned etc. Remember, the aim is to make things as straightforward as possible for the auditor to interpret.
4. Save email correspondence with the GLA
Providers and the Greater London Authority (GLA) have the same goal: to build good quality new affordable housing swiftly, safely, and in compliance with funding requirements. Whilst there are plenty of hurdles Providers face to achieve this, the GLA always wants to work collaboratively to get to the right outcome. From this collaboration can come areas where pragmatic compliance solutions are agreed, albeit ones that might not align with the usual way of doing things. If the GLA and the Provider have agreed these arrangements, there’s no problem. But the auditor will need to see evidence of that when looking at the audit file. E.g. if all pre-completion planning condition discharges have been submitted to the Local Planning Authority, but the formal discharge notices are not yet received, the GLA may agree that the Practical Completion grant claim can be made anyway. Providers must ensure they have this confirmation in writing from the GLA, that it’s referenced in OPS, and the written evidence is saved in the audit file.
5. ‘Pre-audit’ if you can
The audit process can feel like drowning in a sea of documents. Especially for Project Managers, it can be difficult to see the wood from the trees when preparing. Therefore, a second pair of eyes is always helpful. Roping in colleagues to carry out a ‘pre-audit’ of the project can be really helpful to identify any overlooked items, or areas that require more evidence or explanation. However, sometimes colleagues simply don’t have time to help out, or perhaps this is your first compliance audit round and no-one’s really sure how the process works. If that’s you, then Altair is here to help. We offer a comprehensive ‘pre-audit’ service to help Providers prepare for the process, reviewing your draft audit files and advising on any improvements to be made.
Implementing all of the above won’t guarantee you a green audit rating, but it will help to smooth the path through the process.
Altair offers both ‘pre-audit’ and, separately, Independent Auditor services for the GLA (and Homes England) funding compliance audits. Whatever level of compliance audit support you need, we’d be happy to discuss how we can help.
Alexandra Hirst, Alexandra.hirst@altairltd.co.uk
David Howson, David.howson@altairltd.co.uk
Tom Williamson, Tom.williamson@altairltd.co.uk
