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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 the Audit Wales Annual Audit Summary 2025 be noted.
RESOLVED that the Audit Wales Work Programme Update be noted.
RESOLVED that: 3.3.1 the findings and recommendations of the Audit Wales local report be noted; 3.3.2 the Carmarthenshire County Council response to the recommendations of the local report relevant to the Council be approved.
RESOLVED that 4.1 the Internal Audit Plan Update 2025/26 be received; 4.2 the audit areas pertaining to CCC Companies Governance, Contract Management, Construction Industry Scheme and Risk Register In- Depth Review (Risk to be agreed) be deferred.
RESOLVED that the Internal Audit Recommendations report be received.
RESOLVED that: 6.1 the Internal Audit Strategy and Internal Audit Plan for 2026/27 be approved; 6.2 the planned coverage for 2026-29 be confirmed.
RESOLVED that the Council’s Corporate Risk Register 2025/26 be received.
RESOLVED that the National Fraud Initiative (NFI) Report 2024-25, be noted.
RESOLVED that the Governance and Audit Committee Action Log be received.
RESOLVED that the Forward Work Programme, subject to inclusion of member training on managing risk, be received.
RESOLVED that the minutes of: Grants Panel - 5th September, 2025; Grants Panel - 18th December, 2025 and Risk Management Steering Group - 18th December,2025. be received.
RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 12 December, 2025 be signed as a correct record.
RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 19 December, 2025 be signed as a correct record.
There were no apologies for absence received. The Chair took the opportunity to welcome on behalf of members, two new members to the Committee; Siwan Davies and Jayne Walters.
Councillor Minute Number Nature of Interest K.V. Broom 14. Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest K. Davies Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest, Governor at school A. Evans Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal and Prejudicial, governor at Pontiets has dispensation J.D. James Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest, governor at two schools A.G. Morgan Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest, Chair of Governors at Bryngwyn Secondary and Swiss Valley primary school P.T. Warlow Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest, Governor at Penygaer and Dewi Sant primary school D.E. Williams Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest, Governor at Llangunnor school J. Williams Item 14 – Risk Register in -depth Review: School Balances (CRR190019) Personal interest Lay Member Ms. S. Davies Item 7 – Carmarthenshire County Council’s Corporate Risk Register (specifically Homelessness issues) Personal - Chair of ATEB group which is legislative landlord which provides housing services in Carmarthenshire, Pembrokeshire and Ceredigion. Due to references to homelessness in various documents. Ms. S. Davies Item 14* – Risk Register in -depth Review: School Balances (CRR190019) Personal interest – is a Freelance Associate with Leaderful Action Ltd. Leaderful Action has a contract with Welsh Government / WLGA to facilitate workshops on Learner Travel and is one of facilitators. *the personal interest for item 14 was declared during the agenda item
Decision as recorded
RESOLVED that the Audit Wales Annual Audit Summary 2025 be noted.
The Committee considered the 2025 Audit Wales Annual Audit Summary produced by Audit Wales on its completed work for Carmarthenshire County Council since the last Annual Audit Summary. It was noted that publication of the Audit Summary formed part of the Auditor General for Wales duties. There were no uncorrected misstatements in the accounts. The performance audit work found that there remained scope to strengthen how the Council identified the most significant risk to achieving the strategic objectives. The outstanding working from the Audit Plan was expected to be completed by June 2026. Members thanked officers for their work in preparing the annual accounts. UNANIMOUSLY RESOLVED that the Audit Wales Annual Audit Summary 2025 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 31 December 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. UNANIMOUSLY RESOLVED that the Audit Wales Work Programme Update be noted.
Decision as recorded
RESOLVED that: 3.3.1 the findings and recommendations of the Audit Wales local report be noted; 3.3.2 the Carmarthenshire County Council response to the recommendations of the local report relevant to the Council be approved.
The Committee considered Audit Wales’ review of Carmarthenshire County Council’s corporate risk management arrangements undertaken between March-May 2025, covering risk identification, management, monitoring and reporting. The review also assessed progress on the six recommendations from the 2019 report. It was noted that Audit Wales provided four recommendations, replacing the previous six, covering how the Council identified risks, managed risks, monitored and reported risks and how it evaluated its arrangements. The action planned by the Council in response to Audit Wales’ recommendations, as detailed in the Council Response Form annexed to report, was outlined by the Head of Revenue and Financial Compliance. Members were provided with an outline of progress, noting strengthened processes, enhanced Horizon scanning, the introduction of risk appetite statements, improved escalation and de-escalation processes, and forthcoming system upgrades. In response to a query regarding the need to ensure that the recommendations were embedded going forward, and for the Committee to receive a progress update in a year’s time, the Head of Resources and Financial Compliance agreed to provide an update in March 2027. UNANIMOUSLY RESOLVED that: 3.3.1 the findings and recommendations of the Audit Wales local report be noted; 3.3.2 the Carmarthenshire County Council response to the recommendations of the local report relevant to the Council be approved.
Decision as recorded
RESOLVED that 4.1 the Internal Audit Plan Update 2025/26 be received; 4.2 the audit areas pertaining to CCC Companies Governance, Contract Management, Construction Industry Scheme and Risk Register In- Depth Review (Risk to be agreed) be deferred.
The Committee considered an update report on the implementation of the Internal Audit Plan for 2025/26. The Committee duly reviewed the progress made in respect of the delivery of the audit programme which showed a completion rate of 74% against a target of 80%. The Committee duly reviewed the progress made in respect of the delivery of the audit programme and in view of the current staffing issues, it was proposed that the following areas be deferred to 2026-27 / 2027-28: · CCC Companies Governance · Contract Management · Construction Industry Scheme · Risk Register In-Depth Review (Risk to be agreed) – proposed for inclusion in a future plan as and when requested. Appendix B to the report provided a summary of the VAT Internal Audit report. Whereby all Internal Audit reports on financial systems are reported even if there are no recommendations requiring action. The Head of Revenues and Financial Compliance provided some background to members, to inform the new members of processes. A discussion ensued on the ongoing staffing challenges, and future recruitment to the Internal Audit team. The Director of Corporate Resources advised that a Governance Review of shareholders responsibilities in relation to Companies had taken place and would be presented to Cabinet for decision. UNANIMOUSLY RESOLVED that 4.1 the Internal Audit Plan Update 2025/26 be received; 4.2 the audit areas pertaining to CCC Companies Governance, Contract Management, Construction Industry Scheme and Risk Register In- Depth Review (Risk to be agreed) be deferred.
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 2024/25 financial year. The Head of Revenues and Financial Compliance advised the Committee that recommendations made as part of the report are uploaded onto the Council’s Performance Information Monitoring System (PIMS). The Committee noted the actions which were off-target, as set out in the report. UNANIMOUSLY RESOLVED that the Internal Audit Recommendations report be received.
Decision as recorded
RESOLVED that: 6.1 the Internal Audit Strategy and Internal Audit Plan for 2026/27 be approved; 6.2 the planned coverage for 2026-29 be confirmed.
The Committee considered the Internal Audit Strategy and Internal Audit Plan for 2026/27 and the Internal Audit planned coverage for 2026-29. The Internal Audit Plan for 2025/26 had been compiled considering the Authority’s Corporate Risk Register and Service Risk Registers, thus ensuring appropriate coverage and consideration of the Authority’s highest risks. The Internal Audit Plan included coverage of: · Fundamental Financial Audits · Council Governance and Control · Counter Fraud · Grants and Certification · Departmental Reviews In response to a query on whether an action on value-for-money could be included under enhance efficiency, the Head of Revenues and Financial Compliance confirmed that this could be included within the strategy. It was noted that a record of the informal meetings between members with External and Internal Auditors be included in the strategy for transparency. Members supported recruitment for the department, noting that it was currently under-resourced. The Head of Revenue and Financial Compliance invited members to submit any concerns, via email, regarding schools and advised that a thematic review of schools may be taken, rather than individual school reviews. UNANIMOUSLY RESOLVED that: 6.1 the Internal Audit Strategy and Internal Audit Plan for 2026/27 be approved; 6.2 the planned coverage for 2026-29 be confirmed.
Decision as recorded
RESOLVED that the Council’s Corporate Risk Register 2025/26 be received.
(Note: Ms. S. Davies having earlier declared a personal interest, remained for the duration and voted thereon) The Committee received for consideration the Corporate Risk Register which was maintained to evaluate the Council’s exposure to key strategic risks. The Committee is responsible for the ongoing review and monitoring of the Register, in accordance with its Terms of Reference noted in the Constitution. It was reported that there had been no removal of risks from the Corporate Risk Register, however the following risk score had decreased:- CRR190084 – Demographic and demand risk In response to a query on how the risk score could have reduced given the ongoing financial pressures, the Head of Revenues and Financial Compliance clarified that the rating reflected the service-level aspect rather than financial and would refer the comment back to the service for further consideration. In response to a query on clarifying the wording at the bottom of page 105, relating to the Education risk, to better reflect the seriousness of risk, the Director of Corporate Services confirmed that the wording would be amended to incorporate the corporate risk element. UNANIMOUSLY RESOLVED that the Council’s Corporate Risk Register 2025/26 be received.
Decision as recorded
RESOLVED that the National Fraud Initiative (NFI) Report 2024-25, be noted.
The Committee received for consideration a report on the National Fraud Initiative (NFI) for 2024/25. Participation in the NFI is mandatory in Wales under the statutory data‑matching powers of the Auditor General, as set out in the Public Audit (Wales) Act 2004, which requires Welsh local authorities to provide specified datasets for national fraud‑detection purposes. The exercise was coordinated by Audit Wales and forms part of the UK‑wide programme overseen by the Public Sector Fraud Authority. The report summarised the data matching work completed, the investigations undertaken in response to identified matches and a summary of the outcomes achieved, including any financial savings, recoveries, or process improvements. The Committee commended the report and was advised that there were smart ways of working built within the system on the web, to look for specific information and a discussion would need to take place if AI would be needed for further refinement of information. UNANIMOUSLY RESOLVED that the National Fraud Initiative (NFI) Report 2024-25, be noted.
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 from previous meetings. UNANIMOUSLY RESOLVED that the Governance and Audit Committee Action Log be received.
Decision as recorded
RESOLVED that the Forward Work Programme, subject to inclusion of member training on managing risk, 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 noted after an earlier discussion, that a member training session on managing risk, would be scheduled for the Autumn. UNANIMOUSLY RESOLVED that the Forward Work Programme, subject to inclusion of member training on managing risk, be received.
Decision as recorded
RESOLVED that the minutes of: Grants Panel - 5th September, 2025; Grants Panel - 18th December, 2025 and Risk Management Steering Group - 18th December,2025. be received.
UNANIMOUSLY RESOLVED that the minutes of: Grants Panel - 5th September, 2025; Grants Panel - 18th December, 2025 and Risk Management Steering Group - 18th December,2025. be received.
Decision as recorded
RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 12 December, 2025 be signed as a correct record.
UNANIMOUSLY RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 12 December, 2025 be signed as a correct record.
Decision as recorded
RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 19 December, 2025 be signed as a correct record.
UNANIMOUSLY RESOLVED that the minutes of the meeting of the Governance and Audit Committee held on the 19 December, 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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