Loading
The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That: (1) the Internal Audit Strategy 2026/27 be noted (2) the Internal Audit Charter 2026/27 (including the Governance and Audit Committee Terms of Reference 2026/27) be approved; (3) the updated Governance and Audit Committee Terms of Reference be recommended to full Council for approval; (4) the Internal Audit Methodologies be noted and the Criteria for determining and reporting the significance of error and omissions in final audit engagement communications and the Process for Communicating Risk Acceptance above Appetite or Tolerance be approved; (5) the Internal Audit Plan 2026/27 be approved.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That (1) the report be noted; (2) the Chief Finance and Deputy Section 151 Officer provide details of updates received by the Children and Young People Scrutiny Committee on the School Education and Attainment corporate risk.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
Apologies were received from Chris Burns.
The following declarations of interest were received in accordance with the Members Code of Conduct: Cllr Bradbury Item 4.1 Personal Former Cabinet Member with responsibility for portfolio and local member Cllr Berman Item 4.1 Personal School Governor at Marlborough Primary School
The minutes of the previous meeting were approved as a correct record and signed by the Chairperson, subject to one typographical amendment.
Decision as recorded
RESOLVED – That the report be noted.
Councillors Berman and Bradbury declared personal interests in this item in accordance with the Members Code of Conduct. The Committee received a report on the control environment within the Economic Development directorate. Members were advised that the Economic Development Directorate is responsible for a wide range of functions, services and statutory duties. The Directorate manages the Council’s Economic Development team; City Centre Management; Tourism; Major Projects; County Estates; Culture, Venues & Events teams; Parks; Sport & Leisure; Harbour Authority; Recycling Neighbourhood Services; and Shared Regulatory Services. The directorate employs 1,142 FTEs. Members were asked to note the governance arrangements and processes in place to manage and monitor strategic priorities, operational responsibilities and risk management. Those arrangements were summarised in the report. Additional assurance was provided by the Council’s internal audit and scrutiny arrangements. The Chairperson welcomed Neil Hanratty, Director of Economic Development and officers from the directorate senior management team to the meeting. The Director was invited to deliver a presentation on the control environment. The Chairperson then invited questions and comments from the Committee. Those discussions are summarised as follows: · A Member noted the reference to a physiotherapy service in the report. The Member asked whether the Director could provide any metrics on the level of sickness in the directorate and whether or not consideration has been given to the provision of an Occupational Health Service before staff reach a critical stage in their health status as a preventative measure. The Assistant Director County Estates stated that the physiotherapy service is an internal service which employees are referred to where they receive a programme of treatment. Efforts are made to utilise the service as early as possible so that employees can either stay in work or return to work as early as possible. The effectiveness of the service is not currently being monitored. The Director stated that proactive work has been undertaken within some areas of the service. · A Member asked what aspects of value for money would be targeted in order to assess the performance of the GLL contract and whether there was active measurement to evaluate usage and usage patterns. The Director clarified that the commentary in the report in respect of value for money in the GLL contract was referenced from an Audit Wales review. Audit Wales identified opportunities for better partnership working. The contract does provide some control for the Council in terms of the commercial operation of the GLL facilities. Members were advised that GLL have done a lot to improve partnership working, particularly with the NHS. Governance of the GLL contract is provided through monthly meetings between Council officers and GLL and at quarterly meetings where the Cabinet Member for Sport and Leisure and the Cabinet Member for Finance join officers. At those meetings GLL are required to present a range of statistics on their operation including usage data. Responding to a follow-up question, the Director confirmed that the usage data is used to assess the outcomes of the Council’s Health and Wellbeing Strategy. · A Member asked whether the risk of not achieving the Welsh Government’s 70% recycling target, and the associated financial penalties, was being assessed and whether there was an on-going dialogue with the Welsh Government. The Member also asked to what extent the switch to a segregated recycling system has helped improve performance and what further changes are likely in the future. The Director stated that due to the financial implications there is a corporate risk on this issue which is regularly monitored. There were unique reasons why Cardiff was different to other Welsh Local Authorities. Cardiff has a significant trade waste service which affects recycling figures; a large student population and high numbers of HMOs and flats and with transient residents. Kerbside separation has led to significant improvements along with the changes to regulations around trade waste. Welsh Government are pushing for further changes to residual collections, mainly a reduction in the frequency of residual waste. The Council’s policy is to retain a two-week collection and there is regular dialogue between officers and Welsh Government. · Responding to a further question from the Committee, the Director stated that a revised recycling strategy was approved by Cabinet recently which sets out the plan for how the Council aims to achieve the Welsh Government’s target. The strategy was formulated following discussions with Welsh Government and WRAP and officers were confident that the plan will reduce the likelihood and impact of not achieving the 70% recycling target. · A Member noted the risk associated with the condition of the school estate in relation to the growing maintenance backlog and financial constraints. Officers were asked to explain how this risk is being managed. The Assistant Director Corporate Estates stated that a monitoring regime has been implemented chaired by the Director of Education. The scheme monitors all risks across the school estate and determines any significant actions that needs to be taken. There is emphasis on mitigations that reduce the potential for closure of schools. The scheme is reactive due to budgetary challenges, but monitoring is continuing and risks are reducing. · A Member referenced the Wellbeing of Future Generations Act and in particular the five ways of working which cover partnership working and collaboration. The Member asked what the services area was doing to embed involvement approaches and using the five ways of working to ensure good governance. The Assistant Director County Estates provided some examples associated with the arena development and the impact that is having on the operation of County Hall. The Assistant Director considered that stakeholder engagement was key. A stakeholder group has been established which discusses the impact of any issues related to the construction of the area but, in addition, any issues related to the condition of County Hall. Any stakeholder feedback received is factored into planning. There was also ongoing stakeholder engagement relating to the rationalisation of depots in the city which is being used to inform the Property Strategy and identify any impacts and opportunities. · A Member noted the risk register entry in respect of events management. The Member welcomed the city hosting Euro 2028 football matches and other events and recognised that there will be increased risks to services areas within the directorate during those events. The Member asked officers how confident they were that the city is well-positioned to host these events and how performance will be monitored. The Director stated that the City has a long-established track record of delivering major events which includes established governance arrangements that help manage events, including risk registers that are monitored and updated regularly. The Major Events Programme Board has representation from across the Council and representation from ‘blue light’ services also. The Board will be meeting regularly, and the frequency of these meetings will increase as the event approaches and is chaired by the Chief Executive in the delivery phase. The Director considered that the authority can be confident in the fact that the city is very experienced in delivering major events successfully. · A Member stated that it was his understanding that the Council has spent approximately £205,000 erecting scaffolding at some schools as a safety measure. The Member sought clarification on whether grant funding was available to undertake repairs at those schools and why grant funding had not been sought at an earlier stage. The Assistant Director County Estate stated that over 10 schools in the city are affected and are being monitored. Unfortunately, there are very few measures that can be taken to protect people from falling masonry other than erecting scaffolding. There was a bid to Welsh Government to support the works required which was unsuccessful. The works have therefore been prioritised under the capital programme and remedial works have commenced. · The Chairperson raised concerns regarding the implementation of audit recommendations within the Directorate. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
The Committee received a financial update from Chris Lee (Corporate Director of Resources and Section 151 Officer) focussing on the 2026/27 budget, the authority’s Real Living Wage implications, the Medium-Term Financial Plan and an update on the ERP Project. The Chairperson invited questions or comments from the Committee. · A Member noted that the Real Living Wage (RLW) increases at a higher rate than CPI. It was presumed that the increase would also be at a higher rate than the annual Council workforce uplift in pay and therefore at some point the RLW would reach the bottom of the pay scale. The Member asked whether the £450k referred to in the presentation was just the direct implications of paying the RLW and whether there were additional consequences for moving staff onto higher points on the pay scale because the RLW was increasing at a faster rate. The Section 151 Officer confirmed that the £450k outlined in the presentation was as a direct consequence of paying the RLW. However, the authority is aware that the assimilation of grades at the bottom of the pay scale across service areas is occurring. However, this is also the case when implementing the national living wage and pay awards based on absolute values. Grades at the bottom of the pay scale have been removed as a result. · A Member noted the spike in capital financing linked to core offices. The Member asked whether this was related to the fact that the capital allocation for the core office project had recently increased by £33 million. The Member sought assurance that the costs of the project were under control and, specifically, what the increase was related to. The Section 151 Officer stated that the Budget Strategy agreed by Council identified the additional costs over and above the initial outline business case stage. The spike in capital financing costs was always expected but was now more than originally anticipated. The Capital Strategy and Core Office report to Cabinet identified that this was a prudent estimate and there a number of mitigations that could be taken to reduce the increase in cost. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
The Committee received a report providing with the outcomes from a review of the Statement of Accounts process for 2024/25, proposed timescales for the 2025/26 statements, changes to the CIPFA 2025/26 Code, other changes planned and factors impacting future Statement of Accounts. Anil Hirani, Operational Manager, Capital, Corporate and Treasury was invited to present the report. Members were advised that the report was a precursor to the 2025/26 Statement of Accounts and the Committee has a key role in review those accounts. Members were asked to note the summary of the review of the 2024/25 accounts including correspondence with Audit Wales. Members were advised that the UK Government has set out a timetable to address delays for English local authority accounts. However, Wales does not face the same issues with preparation of accounts and their audits. The aim in Wales is to bring the accounts completion timetable back to reasonable timelines after the disruption of the past few years. A letter from the Auditor General was appended to the report which aimed to address what was deemed to be a worsening position in Wales based on performance for the 2024/25 accounts for audited bodies. The correspondence set out the wider All Wales context, an Audit Wales view on the position at Cardiff Council and a commitment to a continued partnership approach. The report stated that the letter reflects the Council’s positive and sustained commitment to supporting efficient accounts preparation, scrutiny and audit delivery. However, the sector wide issues identified continue to be a challenge. The Council continues to work closely with Audit Teams to support the collective challenge as it recognises that high quality statutory accounts are fundamental to public trust, effective governance and financial sustainability. Members were asked to note the timescales for preparation of the 2025/26 accounts set out in the report. The proposed timescales align to the draft Audit Wales Audit Plan for the year for the Council’s accounts. All draft accounts required to be prepared by the Council will be done so by 30 June 2026. However, the draft 2025/26 Audit Wales Audit Plan for the Cardiff and Vale of Glamorgan Pension Fund assumes a November timescale for certification of those accounts. The report also provided details of the key change to the CIPFA 2025/26 Code in respect of the implementation of the HM Treasury’s Thematic Review of Non-Investment Assets, planned changes and other factors affecting the statement of accounts process. A Member asked whether officers were involved in setting the timetable for the statement of accounts process and whether the new timescale is realistic. The Operational Manager stated that the activity is reliant on data provision from the whole Council. In practice, the 2024/25 accounts were one week late in terms of the audit timescale and there is now a directive that a single day beyond the deadline represents a risk to the authority. However, the key aim was to produce a quality set of accounts rather than to just meet the timescale. The challenge to meeting the timescale and the risks involved were recognised and officers will work closely with the auditors to ensure that there is a balanced approach to meeting the timescales. The Committee thanked the Operational Manager and his team for their performance and their positive relationship with Audit Wales. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
The Committee received a progress report providing Members with an update on the work and performance of the Internal Audit and Investigation Teams. The report covered the period 1 January 2026 to 28 February 2026 and follows the update provided at the Committee meeting on 27 January 2026. Chris Pyke, Audit Manager, was invited to present the report. The Audit Manager provided summaries of Annex 1 and Annex 2 to the report. The Chairperson opened the debate on this item. A Member asked whether the issues identified in mileage and subsistence and below tender procurement controls were localised or systemic. The Audit Manager stated that the audit into below tender procurement controls was undertaken some time ago. Some specific issues were identified and were reported previously to the Committee. The audit has since been finalised. The audit identified a large amount of Procurement Officer involvement where the threshold is met for a formal tender, but below that level there is directorate level responsibility. The audit found that some elements of record keeping and processes were not sufficient based on samples from different service areas. The findings were reported to SMT and taken into account during the update of the Contract Procedure Rules. In terms of mileage and subsistence, this has also been reported to SMT, and some issues around record keeping and authorisation were identified. Each Director took an action to provide a level of assurance that they would embed the core requirements within their directorates. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That: (1) the Internal Audit Strategy 2026/27 be noted (2) the Internal Audit Charter 2026/27 (including the Governance and Audit Committee Terms of Reference 2026/27) be approved; (3) the updated Governance and Audit Committee Terms of Reference be recommended to full Council for approval; (4) the Internal Audit Methodologies be noted and the Criteria for determining and reporting the significance of error and omissions in final audit engagement communications and the Process for Communicating Risk Acceptance above Appetite or Tolerance be approved; (5) the Internal Audit Plan 2026/27 be approved.
The Committee received a report prepared to Members with the Draft Internal Audit Strategy 2026/27 and the Draft Internal Audit Charter 2026/27 and appendices, including a draft Committee Terms of Reference. The report also provided a link to the Audit Methodologies that have been prepared, and the Draft Summary Audit Plan for 2026/27. Chris Pyke, Audit Manager, presented the report and summarised the contents. Members were asked to note that there were no updates to the Terms of Reference previously approved by the Committee. The Audit Manager was asked to explain how the approach to Standard 10.3 Technological Resources would differ from the standard. The Audit Manager stated that the were some small nuances in the approach to the standard. CIPFA recognise that the global code will not fit all organisations and some supplementary guidance is provided in further documents. The Audit Manager stated that performance measures are being reviewed and some revised performance measures for the year ahead will be presented for the Committee to consider in due course. A Member asked what opportunities were being considered to use AI to automate some processes and increase efficiencies. Members were advised that officers are making use of AI and Co-Pilot has been deployed through the Microsoft software. Officers are utilising AI at planning and review stages of the audit process, and integrating it into recommendation tracking. The Committee will receive an update on these enhancements to recommendation tracking that at the next meeting. RESOLVED – That: (1) the Internal Audit Strategy 2026/27 be noted (2) the Internal Audit Charter 2026/27 (including the Governance and Audit Committee Terms of Reference 2026/27) be approved; (3) the updated Governance and Audit Committee Terms of Reference be recommended to full Council for approval; (4) the Internal Audit Methodologies be noted and the Criteria for determining and reporting the significance of error and omissions in final audit engagement communications and the Process for Communicating Risk Acceptance above Appetite or Tolerance be approved; (5) the Internal Audit Plan 2026/27 be approved.
Decision as recorded
RESOLVED – That the report be noted.
Julie Rees and Sarah-Jane Byrne of Audit Wales were invited to present the Annual Audit Summary Report, accompanied by Gareth Newell, Head of Performance and Partnerships in the Council. A Member requested further details regarding the issues around compliance with commissioning arrangements. Members were advised that the report identified the need to strengthen commissioning arrangements and referenced the need to consistently apply the approach to commissioning across all service areas. The authority was also asked to identify opportunities to improve value for money. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
Julie Rees of Audit Wales presented the Audit Wales Work Programme and Timetable Update. RESOLVED – That the report be noted.
Part of an issue followed across 3 meetings
Decision as recorded
RESOLVED – That (1) the report be noted; (2) the Chief Finance and Deputy Section 151 Officer provide details of updates received by the Children and Young People Scrutiny Committee on the School Education and Attainment corporate risk.
The Committee received an update on the risk management position at quarter 3 2025/26. The Chairperson welcomed Ian Allwood, Chief Finance and Deputy S151 Officer and Matthew Tudball, Insurance and Risk Manager to the meeting. The officers were invited to present the report. Members were advised that at the quarter three position 284 risks were reported from DRRs (and increase from 255 in quarter two). All escalated risks and requests for de-escalation were discussed and approved in SMT on the 10 March 2026. SMT agreed that twelve Directorate risks would be carried forward as escalated risks at quarter three, and these will continue to be reviewed to ensure they are managed in accordance with the Risk Management Strategy. SMT collectively reviewed the escalated directorate risks and corporate risk updates at the end of quarter three and approved the amendment of four Corporate Risk target reduction dates. The risks amended were School Improvement & Attainment, Condition of the School Estate, Climate – Flooding and Cyber Security. A Member questioned why the Cyber Security Risk was to be delayed. Officers indicated that the global events and a shifting environment have affected the risk target reduction dates. A Member asked whether officers had had a chance to review feedback from users regarding the new method of risk reporting. Officers advised that positive feedback has been received from senior management and risk champions. A Member asked what level of granularity was provided in the PISA results and whether the Council has the ability to ‘drill down’ to individual schools. Members were advised that PISA results do provide a certain level of detail. The Chief Finance and Deputy Section 151 Officer agreed to provide details of updates received by the Children and Young People Scrutiny Committee on the School Education and Attainment corporate risk. RESOLVED – That (1) the report be noted; (2) the Chief Finance and Deputy Section 151 Officer provide details of updates received by the Children and Young People Scrutiny Committee on the School Education and Attainment corporate risk.
Decision as recorded
RESOLVED – That the report be noted.
The Committee received a report on the Treasury Management Strategy for 2026/27. RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
Part of an issue followed across 6 meetings
Decision as recorded
RESOLVED – That the report be noted.
RESOLVED – That the report be noted.
Decision as recorded
RESOLVED – That the report be noted.
The Committee agreed that once the housing repairs improvement actions are completed the Committee will seek an update from management in relation to consideration of an external service review. RESOLVED – That the report be noted.
The next meeting is scheduled for 7 July 2026.
Councillors must say when they have a personal link to something being discussed, such as a job, a property or a family member. A prejudicial interest is one strong enough that the councillor usually leaves the room and takes no part.
Declarations are read from the minutes once they are published.
Lists the council's current councillors only. Co-opted members, officers and former councillors aren't shown.