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The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED that Councillor G. Morgan be appointed Vice-Chair of the Committee for the 2025/26 municipal year.
RESOLVED that the report be received.
RESOLVED that the progress made by the Council in responding to the Audit Wales recommendations be noted.
RESOLVED that the Audit Wales Work Programme Update be noted.
RESOLVED that the Audit Wales Annual Audit Summary 2024 be noted.
RESOLVED that, subject to the amendment to section 7 of the report as set out above, the Governance and Audit Committee Annual Report 2024/25 be received and that it be presented to full Council.
RESOLVED that, subject to the amendment to paragraph 2.9 set out above, the revised to the Financial Procedure Rules for Schools, as set out in the report, be approved. [In accordance with Council Procedure Rule 16.5, Cllr. A Evans, requested it to be recorded in the minute that he had voted against the motion].
RESOLVED that the Council’s updated Risk Management Strategy be approved.
RESOLVED that the minutes of the Grants Panel held on the 17th March 2025 be received.
RESOLVED that the minutes of the Risk Management Steering Group held on the 19th June 2025 be received.
RESOLVED that the Governance and Audit Committee Action Log be received.
UNANIMOUSLY RESOLVED that Mr M. MacDonald be appointed Chair of the Committee for the 2025/26 municipal year. The Chair paid tribute to the outgoing Chair, Mr D MacGregor for his sterling contribution and leadership in discharging the Committee’s role of supporting good governance, transparency and delivery of sustainable public services.
Decision as recorded
RESOLVED that Councillor G. Morgan be appointed Vice-Chair of the Committee for the 2025/26 municipal year.
UNANIMOUSLY RESOLVED that Councillor G. Morgan be appointed Vice-Chair of the Committee for the 2025/26 municipal year.
An apology for absence for absence was received from Councillor J. Williams.
Member Agenda item Nature of Interest Cllr. K.V. Broom 8 - Financial Procedure Rules for Schools Chair of Governors in a school. Cllr. A.G. Morgan 8 - Financial Procedure Rules for Schools Chair of Governors in two schools. Cllr. P.T. Warlow 8 - Financial Procedure Rules for Schools He is a member of the finance committee of two governing bodies. Cllr. A. Evans 8 - Financial Procedure Rules for Schools Member of two governing bodies, and associated finance committees, in schools. Cllr. D.E. Williams 8 - Financial Procedure Rules for Schools He is a member of a school governing body. (interest declared at the commencement of agenda item 8).
Decision as recorded
RESOLVED that the report be received.
Further the Governance and Audit Committee held on 27 September 2024 [minute 3.2 thereof refers], the Committee considered an update on the Audit Wales national report which reviewed the progress made by the Welsh Government, Local Authorities and their key partners in implementing the requirements of the Building Safety Act 2022. The focus of the Audit Wales review was to assess the preparedness of bodies to take on their new and enhanced responsibilities, the resilience of existing services, and the robustness of building safety assurance systems. The Committee considered the progress made by the Council to address the 4 key recommendations emanating from the audit findings relevant to Local Government, as detailed within the report. The Committee welcomed the measures implemented to address capacity issues, together with the review of the fee structure and financial reporting mechanisms. An overview of the risk management arrangements and partnership working initiatives was also provided to the Committee. UNANIMOUSLY RESOLVED that the report be received.
Decision as recorded
RESOLVED that the progress made by the Council in responding to the Audit Wales recommendations be noted.
Further the Governance and Audit Committee held on 8th March 2024 [minute 3.2 thereof refers], the Committee considered an update report on the Audit Wales review of the Council’s use of performance information from a service user perspective, together with the outcome data provided to members and senior officers. The Committee considered the 3 recommendations, together with the organisational response thereto to address the issues raised, as set out in the report and were pleased to note that all recommendations had been completed. UNANIMOUSLY RESOLVED that the progress made by the Council in responding to the Audit Wales recommendations be noted.
Decision as recorded
RESOLVED that the Audit Wales Work Programme Update be noted.
The Committee considered the Audit Wales Work Programme and Timetable quarterly report, as at 31st March 2025 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 query was raised in relation to the report:- · The Committee raised concerns in respect of the delay in reporting the Thematic Review of Unscheduled Care to the Committee. Mr G Jones, Audit Wales Representative, referred to the unforeseen delays experienced by Audit Wales which had hampered progress in this regard, however an assurance was provided that the matter was being addressed as a priority and that the Committee’s sentiments in respect of the timeliness of the report would be conveyed to the appropriate officers. · Further information was requested in respect of the Senior Public Service Review and Audit Wales Good Practice Exchange event. Mr G Jones, Audit Wales Representative reported that the information would be circulated to the Committee. UNANIMOUSLY RESOLVED that the Audit Wales Work Programme Update be noted.
Decision as recorded
RESOLVED that the Audit Wales Annual Audit Summary 2024 be noted.
The Committee considered the Audit Wales Annual Audit Summary 2024 report which provided an outline of the work completed since the last Annual Audit Summary, which was issued in March 2024. The Audit Summary formed part of the Auditor General for Wales duties. The Head of Financial Services conveyed his gratitude for the support and collaborative working provided by Audit Wales which resulted in the council being one of the first authorities to complete its Statement of Accounts for 2023/24. These sentiments were echoed by the Chair, who was pleased to report that the Draft Statement of Accounts for 2024/25 had been submitted by 30 June 2025. UNANIMOUSLY RESOLVED that the Audit Wales Annual Audit Summary 2024 be noted.
Decision as recorded
RESOLVED that, subject to the amendment to section 7 of the report as set out above, the Governance and Audit Committee Annual Report 2024/25 be received and that it be presented to full Council.
The Committee considered the Governance and Audit Committee draft Annual Report 2024/25. The report highlighted the range of issues considered by the Committee and reflected on the Committee’s performance during the 2024/25 municipal year. The report sought to provide assurance on the work of the Governance & Audit Committee in ensuring transparency, accountability, and effective governance on the adequacy of the risk management framework and associated control environment. The Committee acknowledged the current budget challenges faced by the Council and it was highlighted that the Committee provided independent scrutiny of the authority’s financial and non-financial performance, its exposure to risk as well as overseeing the financial reporting process. The issues/observations raised by the Committee were addressed as follows:- • It was emphasised that the challenges in respect of the future budget was a significant concern and the Governance and Audit Committee would continue to work with officers, auditors and Councillors in undertaking its duty. • Reference was made to the Committee’s Terms of Reference, whereby the members were advised that a report on the review of the Authority’s constitution was considered annually at the Council’s AGM. The Committee requested a workshop on both the Code of Corporate Governance and the Committee’s Terms of Reference to gain a better understanding of the responsibilities placed upon the Committee and afford members the opportunity to input into the review and put forth suggestions for the Council’s consideration. In particular, Committee members expressed that a proactive approach utilising best practice guidance should be undertaken to review the Terms of Reference and that the order of the Committee’s responsibilities within the Terms of Reference should be reviewed in light of the delegated responsibility given to the Committee to approve the Statement of Accounts. • In reviewing the report, some members considered that further training and development opportunities should be explored to facilitate members in discharging their roles on the Committee. Accordingly, it was agreed that the Forthcoming Challenges set out at section 7 of the report be updated to note that a greater focus would be made on Training and Development opportunities for 2025/26. UNANIMOUSLY RESOLVED that, subject to the amendment to section 7 of the report as set out above, the Governance and Audit Committee Annual Report 2024/25 be received and that it be presented to full Council.
Decision as recorded
RESOLVED that, subject to the amendment to paragraph 2.9 set out above, the revised to the Financial Procedure Rules for Schools, as set out in the report, be approved. [In accordance with Council Procedure Rule 16.5, Cllr. A Evans, requested it to be recorded in the minute that he had voted against the motion].
[Note: Cllrs K.V. Broom, A. Evans, A.G. Morgan and P.T. Warlow having earlier declared a personal interest in this item remained in the meeting during its consideration and voting thereof. Cllr D.E. Williams declared a personal interest at the commencement of this item and remained in the meeting during its consideration and voting thereof]. The Committee received for consideration the revised Financial Procedure Rules for Schools which had been reviewed and updated to bring the document up to date with current practice and relevant legislation, and to align with the Corporate Financial Procedure Rules. The Committee reviewed the summary of changes, as set out in the report. The issues/observations raised by the Committee were addressed as follows:- · In noting that the last review of the Financial Procedure Rules for Schools took place in 2003, the Committee emphasised the need for more timely reviews going forward which was considered fundamental to good governance. · It was commented that the wording of the Financial Procedure Rules should be reviewed to ensure a consistent and robust approach, with the use of clear language that was not open to misinterpretation. It was also suggested that the council should be explicit in stipulating the interest base rate to be used in respect of school deficit balances. · Reference was made to section 14 whereby concerns were raised regarding the high threshold levels in respect of school funds. The Head of Financial Services reported that whilst schools’ private funds were not defined as public money, it was recognised that there was a significant public interest in respect of the stewardship of those funds. It was clarified that the thresholds reflected the total throughput of funds and could be further reviewed in line with the determinations of the Committee. · A detailed discussion ensued whereby queries were raised in respect of the training, development and support available to facilitate schools in fulfilling their financial responsibilities within the current financial climate. It was also raised that there was a sensitivity to the timing of the Financial Procedure Rules in view of the current budgetary situation, whereby some schools were failing to set realistic budgets with the resources available. Some members expressed that they were not supportive of the revised Financial Procedure Rules put forth for consideration and suggested that its approval should be deferred pending further revisions. Other members, in acknowledging the Council’s responsibility to ensure robust financial procedures in place, considered that the revised document reflected that requirement. · It was expressed by a member that the current situation in respect of school budgets, whereby a number of schools within the county were in a budgetary deficit, had potential to destabilise the Authority’s wider finances. Accordingly, it was considered that drastic action was required to rectify the issue. · An amendment was proposed and seconded for the wording in paragraph 2.9 to read “Schools with deficit balances may be charged interest”. RESOLVED that, subject to the amendment to paragraph 2.9 set out above, the revised to the Financial Procedure Rules for Schools, as set out in the report, be approved. [In accordance with Council Procedure Rule 16.5, Cllr. A Evans, requested it to be recorded in the minute that he had voted against the motion].
Decision as recorded
RESOLVED that the Council’s updated Risk Management Strategy be approved.
The Committee received for consideration the revised Risk Management Strategy which was designed to strengthen the Council’s ability to identify, assess and respond to risks that could impact the achievement of its objectives. The strategy reflected the need for a more integrated and proactive approach to managing strategic, operational and emerging risks. The issues/observations raised by the Committee were addressed as follows:- · The Committee, in the main, welcomed the revised strategy which sought to embed risk management within the Council’s governance and service delivery processes to provide a robust approach to identifying and managing risks that could impact services and organisational performance. · It was commented that the differentiating terminology utilised in terms of ‘risks’ and ‘issues’ should be defined within the strategy and that reference be made to any Risk Management Policies within the Authority that underpinned the Strategy. Furthermore, whilst the top-down risk management approach was clear, it was considered that improvements could be made to the bottom-up reporting of risks. It was also considered that the Risk Appetite Statement should be reviewed to ensure that it was clear meaningful. · In response to a query, the Head of Revenues and Financial Compliance clarified that awareness and understanding of the Strategy would be cascaded throughout the council utilising an array of mechanisms, including the provision of training and development sessions on the ‘Thinqi’ system, use of Risk Champions to promote the strategy, the development of a dedicated section on the intranet and notifications within the staff newsletter. · It was suggested that in going forward the Risk Register be reviewed with a view to making it more concise and streamlined. UNANIMOUSLY RESOLVED that the Council’s updated Risk Management Strategy be approved.
Decision as recorded
RESOLVED that the minutes of the Grants Panel held on the 17th March 2025 be received.
In response to a query in respect of unspent Welsh Government grant funding held by the Authority, the Head of Financial Services clarified that in such instances the Council made representations to Welsh Government listing the grants and value of the repayment and to suggest areas where the grant money could be used in accordance with the spirit and the purpose of the funding. The Head of Financial Services agreed to circulate details of the grant funding referred to within the minutes to the Committee. Attention was drawn to the Cyber Mock incident referred to within the minutes whereby it was agreed that an update on the lessons learnt would be shared with the Committee during consideration of the Audit Wales Review findings of the Council’s cyber security arrangements. UNANIMOUSLY RESOLVED that the minutes of the Grants Panel held on the 17th March 2025 be received.
Decision as recorded
RESOLVED that the minutes of the Risk Management Steering Group held on the 19th June 2025 be received.
UNANIMOUSLY RESOLVED that the minutes of the Risk Management Steering Group held on the 19th June 2025 be received.
Decision as recorded
RESOLVED that 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 following previous meetings. UNANIMOUSLY RESOLVED that the Governance and Audit Committee Action Log be received.
UNANIMOUSLY RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 7th March 2025 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.
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