Loading
The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED that: 3.1 the Audit Wales Work Programme Update be noted; 3.2 officers follow up on the areas of best practice identified in Newport Local Education Services in order to identify potential learning opportunities; 3.3 enquiries to be made to establish the reporting requirements in respect of inspections undertaken by external bodies pertaining to Carmarthenhsire County Council.
RESOLVED that: 4.1 the 2024/25 Internal Audit Plan update report be received; 4.2 clarification on the outcome categories for other types of engagement to be provided in future reports.
RESOLVED that the Internal Audit Recommendations report be received.
RESOLVED that: 6.1 the Internal Audit Strategy 2025 and Internal Audit Plan for 2025/26 be approved; 6.2 the planned coverage for 2025-28 be confirmed; 6.3 relevant information in respect of training and development be included within the forthcoming Annual Internal Audit Report; 6.4 a training session outlining the changes required following the introduction of the Global Internal Audit Standards (GIAS), and its impact on the Committee be incorporated into the Governance and Audit CommitteeTraining Programme.
RESOLVED that the Internal Audit Charter be endorsed.
RESOLVED that the Carmarthenshire County Council’s Corporate Risk Register 2024/25 be received.
RESOLVED that the completed National Fraud Initiative Self-Appraisal Checklist for Carmarthenshire County Council be noted.
RESOLVED that: 10.1 the Council’s Revised Contract Procedure Rules (Version 6) be approved; 10.2 A request be made for Monitoring Officer to assess whether it would be appropriate for the Council to consider aligning the current threshold of £50,000 with the values outlined within the Contract Procedure Rules.
RESOLVED that, subject to the above amendments, the Governance and Audit Committee Action Log be received.
RESOLVED that, subject to resolution 6.4 and the inclusion of the Progress Update on the Audit Wales Financial Sustainability report, the Forward Work Programme be received.
RESOLVED that the minutes of the Risk Management Steering Group held on the 19 December 2024 be received.
Apologies for absence were received by Councillors G. Morgan and J. Williams.
There were no declarations of personal interests.
Decision as recorded
RESOLVED that: 3.1 the Audit Wales Work Programme Update be noted; 3.2 officers follow up on the areas of best practice identified in Newport Local Education Services in order to identify potential learning opportunities; 3.3 enquiries to be made to establish the reporting requirements in respect of inspections undertaken by external bodies pertaining to Carmarthenhsire County Council.
The Committee considered the Audit Wales Work Programme and Timetable quarterly report, as at 31 December 2024 which provided a synopsis of the regulatory programme of work for local government, together with an update on the inspectorate work, inclusive of the financial and performance audits relevant to Carmarthenshire County Council. The following queries/comments were raised in relation to the report: · The Audit Wales Representative, in response to a query, clarified that the Audit of the Council’s 2023-24 Grants and Returns was expected to be finalised within the coming weeks. She added that the Audit Wales report for Carmarthenshire on ‘Unscheduled Care’ was being finalised and should be available for consideration by the Committee at its July meeting. · The Chair referred to the Estyn inspection of Newport’s Education Services and the local authority’s youth work which had identified strong practice in the areas relating to supporting school finances, many aspects of school improvement and Additional Learning Needs provision, as well as their work in developing Welsh medium education. The Chair requested that officers follow up on the areas of best practice in order to identify potential learning opportunities. · Reference was made to the Care Inspectorate Wales report pertaining to Carmarthenshire County Council whereby it was enquired whether inspections undertaken by external bodies pertaining to Carmarthenhsire County Council should be considered by the Committee in accordance with the governance element of its terms of reference. The Director of Corporate Services reported that he would make enquiries and report back to the Committee in due course. UNANIMOUSLY RESOLVED that: 3.1 the Audit Wales Work Programme Update be noted; 3.2 officers follow up on the areas of best practice identified in Newport Local Education Services in order to identify potential learning opportunities; 3.3 enquiries to be made to establish the reporting requirements in respect of inspections undertaken by external bodies pertaining to Carmarthenhsire County Council.
Decision as recorded
RESOLVED that: 4.1 the 2024/25 Internal Audit Plan update report be received; 4.2 clarification on the outcome categories for other types of engagement to be provided in future reports.
The Committee considered a report which provided an update on the progress made on the implementation of the Internal Audit Plan for 2024/25. The Committee reviewed the progress made in respect of the delivery of the audit programme which summarised the status of each review and showed a completion rate of 76% to date against a target rate of 80%. Appendix B to the report provided a summary of the completed financial report on the key financial system relating to creditor payments. Consideration was given to the action plan which had been implemented where appropriate, and which summarised the issues identified, together with the recommendations made. The Committee was assured that all recommendations were being addressed by the Council. The Committee was reminded that an additional rating had been added to the audit outcomes categories to better reflect the level of assurance. In response to a query regarding the schools’ questionnaire audit, it was clarified that alternative outcome categories were provided for other types of engagement such as self-assessments and in this regard an explanatory note would be included within future reports. UNANIMOUSLY RESOLVED that: 4.1 the 2024/25 Internal Audit Plan update report be received; 4.2 clarification on the outcome categories for other types of engagement to be provided in future reports.
Decision as recorded
RESOLVED that the Internal Audit Recommendations report be received.
The Committee considered a report which provided an update on the progress status of Internal Audit recommendations which related to the 2023/24 financial year. The Head of Revenues and Financial Compliance advised the Committee that Internal Audit had issued a total of 123 recommendations during the reporting period, 101 of which had been completed, 8 had actions outstanding or were off target and the remaining 14 had not yet reached their target date. The Committee reviewed the recommendations which remained outstanding, together with the Council’s current position and agreed actions to address the issues raised, as set out in the report. The following queries/comments were raised in relation to the report: • The Committee was pleased to note the progress made in respect of payroll and petty cash actions and emphasised the importance of such checks, together with the managers’ responsibilities in discharging their duties in this regard. • The Principal Auditor clarified, in response to a query, that the revised target date in respect of the corporate strategy action was a result of resource issues whereby the deadline had been extended to enable sufficient time for the vacancy to be filled and for the new post holder to address the required actions. UNANIMOUSLY RESOLVED that the Internal Audit Recommendations report be received.
Decision as recorded
RESOLVED that: 6.1 the Internal Audit Strategy 2025 and Internal Audit Plan for 2025/26 be approved; 6.2 the planned coverage for 2025-28 be confirmed; 6.3 relevant information in respect of training and development be included within the forthcoming Annual Internal Audit Report; 6.4 a training session outlining the changes required following the introduction of the Global Internal Audit Standards (GIAS), and its impact on the Committee be incorporated into the Governance and Audit CommitteeTraining Programme.
In accordance with the requirements of the forthcoming Global Internal Audit Standards (GIAS) effective from 1st April 2025, the Committee considered the Internal Audit Strategy 2025, the Internal Audit Plan for 2025/26 and the Internal Audit planned coverage for 2025-28. The Committee was advised that the GIAS had replaced the Public Sector Internal Audit Standards and sought to guide the worldwide professional practice of Internal Auditing and provide a basis for evaluating and elevating the quality of the Internal Audit function. The GIAS prescribed that the development of an Internal Audit Strategy should be aligned to the strategic objectives and success of the Authority, with its implementation facilitated by way of an annual Internal Audit Plan. It was reported that the Internal Audit Plan for 2025/26 appended to the report had been compiled in accordance with the Authority’s Corporate Risk Register and Service Risk Registers, to ensure appropriate coverage and consideration of the Authority’s highest risks. In addition, Internal Audit had identified appropriate areas for review. The Internal Audit Plan included coverage of Fundamental Audits, Council Governance and Control, Counter Fraud, Grants and Certification and Departmental Reviews. The following queries/comments were raised in relation to the report: · It was reported that the guidance document circulated to the Committee on the requirements of the GIAS recommended that an assurance be provided to the Committee in respect of the training and development undertaken by the Council’s Internal Audit function to address the implementation of the GIAS. Accordingly, it was agreed that relevant information in respect of training and development would be included within the Governance and Audit Committee Annual Report scheduled to be considered by the Committee at its meeting scheduled in July 2025. · Following a request, it was agreed that a training session outlining the changes required following the introduction of the Global Internal Audit Standards (GIAS), and its impact on the Committee be incorporated into the Governance and Audit Committee’s Training Programme. UNANIMOUSLY RESOLVED that: 6.1 the Internal Audit Strategy 2025 and Internal Audit Plan for 2025/26 be approved; 6.2 the planned coverage for 2025-28 be confirmed; 6.3 relevant information in respect of training and development be included within the forthcoming Annual Internal Audit Report; 6.4 a training session outlining the changes required following the introduction of the Global Internal Audit Standards (GIAS), and its impact on the Committee be incorporated into the Governance and Audit CommitteeTraining Programme.
Decision as recorded
RESOLVED that the Internal Audit Charter be endorsed.
The Committee considered the Internal Audit Charter which had been updated in accordance with Standard 6.2 of the Global Internal Audit Standards (GIAS). The charter provided a blueprint for the operation of the internal audit function within the Authority and set out information in respect of the internal audit mandate, roles and responsibilities, the scope and types of services, reporting arrangements, fraud and irregularity work and Welsh language policy. In reviewing the Charter, the Committee commented that a summary of changes, or the inclusion of tracked changes, for any revised documents would be useful, where possible, within future reports. UNANIMOUSLY RESOLVED that the Internal Audit Charter be endorsed.
Decision as recorded
RESOLVED that the Carmarthenshire County Council’s Corporate Risk Register 2024/25 be received.
The Committee received for consideration the Corporate Risk Register 2024/25 which was maintained to evaluate the Council’s exposure to key strategic risks. The report detailed the risks which had been added and removed from the register, together with those which should now be managed through departmental risk registers. It was reported that the Corporate Management Team had requested further analysis on the risks relating to education strategies impact on post 16 transport service, children’s safeguarding, recycling, net zero carbon narrative and violence against staff. The following queries/comments were raised in relation to the report: • A number of Members, in acknowledging that the corporate risk register was a comprehensive document which continued to evolve, expressed the view that the quality of the register continued to improve and captured the wide range of risks, which was reflective of the diverse nature of the organisation. Nevertheless, some Members considered that the level of detail provided needed improved consistency, and should be streamlined across divisions and be more reflective of the strategic nature of the document. Furthermore, it was emphasised that the uncontrolled risk rating should differ from the controlled risk rating following implementation of mitigations. • It was observed that risks pertaining to higher National Insurance costs and the impact of minimum wage on local businesses had not been incorporated within the corporate risk register, and its inclusion should be considered as a potential risk within a wider business sustainability category. The Director of Corporate Services, in response to a query, provided an assurance that the financial sustainability of the budget was captured within the budget monitoring reports. UNANIMOUSLY RESOLVED that the Carmarthenshire County Council’s Corporate Risk Register 2024/25 be received.
Decision as recorded
RESOLVED that the completed National Fraud Initiative Self-Appraisal Checklist for Carmarthenshire County Council be noted.
In accordance with minute 3.5.2 of the Governance and Audit Committee meeting held on 20 December 2024, the Committee received for consideration a report on the National Fraud Initiative (NFI) self-appraisal checklist for 2024/25. It was reported that the NFI is a biennial UK-wide counter-fraud exercise which utilised computerised techniques to compare information about individuals held by different public bodies, and on different financial systems, that might suggest the existence of fraud or error. The Auditor General mandated that unitary local authorities, NHS bodies, police forces, and fire and rescue authorities participate in the NFI, with other organisations participating on a voluntary basis. A checklist template had been prepared by Audit Wales to assist participating bodies self-appraise their engagement with the NFI. The Committee’s attention was drawn to the completed self-appraisal checklist appended to the report, which detailed the action required, together with the responsible officers and completion date. UNANIMOUSLY RESOLVED that the completed National Fraud Initiative Self-Appraisal Checklist for Carmarthenshire County Council be noted.
Decision as recorded
RESOLVED that: 10.1 the Council’s Revised Contract Procedure Rules (Version 6) be approved; 10.2 A request be made for Monitoring Officer to assess whether it would be appropriate for the Council to consider aligning the current threshold of £50,000 with the values outlined within the Contract Procedure Rules.
The Committee received for consideration a report on the revised Council’s Contract Procedure Rules (CPRs) (Version 6). The Council’s CPRs appended to the report had been updated to reflect the new Procurement Act 2023 and the Procurement (Wales) Regulations 2024 which came into effect on the 24th February 2025. The Committee reviewed the notable changes and additions to the CPRs in line with the Act, as set out in the report. The following queries/comments were raised in relation to the report: · The Procurement Manager, in response to a query, provided an assurance that procedures were in place to ensure that requirements regarding the implementation of safeguarding measures were considered within the tender process. · It was clarified to the Committee that the reference to the contract value of £50,000 and above was reflective of the council’s constitutional stipulations in relation to the common seal of the Authority. It was agreed that a request be made to the Monitoring Officer to assess whether it would be appropriate for the Council to consider aligning the figure with the values outlined within the Contract Procedure Rules i.e. £30,000 and £75,000. UNANIMOUSLY RESOLVED that: 10.1 the Council’s Revised Contract Procedure Rules (Version 6) be approved; 10.2 A request be made for Monitoring Officer to assess whether it would be appropriate for the Council to consider aligning the current threshold of £50,000 with the values outlined within the Contract Procedure Rules.
Decision as recorded
RESOLVED that, subject to the above amendments, the Governance and Audit Committee Action Log be received.
The Committee considered the Governance and Audit Committee Action Log detailing the actions to be monitored/progressed from previous meetings. It was reported that further to a request, the terminology referencing ‘deep dive’ would be referenced as ‘in-depth review’ within future reports. The Committee’s attention was drawn to action 2024/17 pertaining to schools whereby it was reported that the action log would be updated to reflect that two separate in depth reviews had previously been agreed by the Committee at its meeting on 20 December 2024, as follows: • CRR190019 - Failure to ensure that schools effectively manage their resources and respond to the challenges of reduced funding. The in-depth review to be commenced during the 2024/25 financial year, with initial feedback on the progress to date to be provided to Committee at its workshop scheduled for March 2025, prior to the formal consideration of the completed in-depth review at a future formal meeting of the Governance and Audit Committee. • CRR190081 - Failure to ensure that Children’s Services effectively manage the increase in demand and respond to the resourcing challenges (staff and financial) facing the service area. The in-depth review to be commenced during the 2025/26 financial year. The Principal Auditor referred to a typographical error within the report whereby it was clarified that the date of the workshop arranged for the Committee was Thursday 20th March 2025. Furthermore, it was confirmed that the Progress Update on the Audit Wales Financial Sustainability report be incorporated into the Action Log, in accordance with the determinations of the Committee at its meeting on 20 December 2024. In response to a request, the Principal Auditor agreed to provide further information regarding the aforementioned good practice in relation to Estyn’s inspection of Newport Local Government Education Services (minute 3.2 refers) as a point of discussion at the workshop scheduled on Thursday 20 March 2025. UNANIMOUSLY RESOLVED that, subject to the above amendments, the Governance and Audit Committee Action Log be received.
Decision as recorded
RESOLVED that, subject to resolution 6.4 and the inclusion of the Progress Update on the Audit Wales Financial Sustainability report, the Forward Work Programme be received.
The Committee considered its Forward Work Programme (FWP) which detailed the items to be presented to Committee at scheduled meetings during the forthcoming year. It was confirmed that the Progress Update on the Audit Wales Financial Sustainability report would also be included within the FWP. UNANIMOUSLY RESOLVED that, subject to resolution 6.4 and the inclusion of the Progress Update on the Audit Wales Financial Sustainability report, the Forward Work Programme be received.
Decision as recorded
RESOLVED that the minutes of the Risk Management Steering Group held on the 19 December 2024 be received.
UNANIMOUSLY RESOLVED that the minutes of the Risk Management Steering Group held on the 19 December 2024 be received.
UNANIMOUSLY RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 20 December 2024 be signed as a correct record.
UNANIMOUSLY RESOLVED pursuant to The Local Government Act 1972 as amended by The Local Government (Access to Information) (Variation) (Wales) Order 2007 that the following item was not for publication as the report contained exempt information as defined in Paragraph 14 of Part 4 of Schedule 12A to the Act.
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.