Loading
The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
AGREED to recommend to Council that the Statement of Accounts for Ceredigion County Council and Ceredigion Harbour Authority Annual Return for 2025/26 be approved as presented and that the Chair of the Committee would report the Committee’s recommendation to Council that afternoon.
AGREED to note the content of the report.
Councillor Rhodri Evans apologised for his inability to attend the meeting.
The Chair thanked Mr Andrew Blackmore for his work and support during his time as a Committee Member and wished him well for the future.
None.
Consideration was given to the Report upon the Annual Governance Statement 2025–2026.Members were advised that the Accounts and Audit (Wales) Regulations 2014 required local authorities to undertake an annual review of the effectiveness of their governance framework, including systems of internal control, and to document the outcome within an Annual Governance Statement published alongside the Council’s Statement of Accounts. The Committee noted its role in monitoring the Council’s governance arrangements on behalf of the authority and reviewed the Annual Governance Statement 2025–2026.Members considered the assurance provided within the Statement in relation to the effectiveness of the Council’s governance framework and internal control arrangements during the year. It was reported by the Corporate Lead Officer – Legal & Governance that once the Committee recommends and Council approves, AGS would be published, and any Audit Wales report observations would be incorporated into next year’s actions where relevant. Following consideration of the report and the Annual Governance Statement 2025–2026, the Committee noted its contents and supported the recommendation that Council approve the Annual Governance Statement 2025–2026. It was reported that an AGS workshop would be held on the 15 October 2026 to capture resulting actions and ensure they feed into the AGS actions and next year’s accounts process
Decision as recorded
AGREED to recommend to Council that the Statement of Accounts for Ceredigion County Council and Ceredigion Harbour Authority Annual Return for 2025/26 be approved as presented and that the Chair of the Committee would report the Committee’s recommendation to Council that afternoon.
The Executive Corporate Lead Officer- Finance and Procurement gave a detailed and comprehensive presentation and overview of the Ceredigion County Council Statement of Accounts and Ceredigion Harbour Authority Annual Return 2025/26. He reported that the accounts had been submitted by 30 June 2026 and Audit Wales had audited the accounts by 30 September target. He stated that Audit Wales proposed an unqualified audit opinion. The Committee commented upon and queried certain matters on the accounts. All Members congratulated the service that the accounts were submitted on time and were supported by high-quality working papers. There was a suggestion that some additional commentary might be useful to reinforce, for example, why General Balances and Earmarked Reserves were held. The Executive Corporate Lead Officer- Finance and Procurement in response, stated he was supportive in principal of incorporating additional commentary in future accounts; however, it was acknowledged the tension between adding explanatory content and the potential to increase additional audit work/time, therefore a pragmatic approach would be considered for next year. The Executive Corporate Lead Officer for Finance and Procurement thanked the Corporate Manager for Corporate Finance and his team, officers across the Council and Audit Wales for their work and contribution towards the preparation of the Statement of Accounts. Particular recognition was given to Mr Bill Moore, Technical Accountant, for his dedication, professionalism and commitment to the completion of the accounts during a personally difficult period. It was AGREED to recommend to Council that the Statement of Accounts for Ceredigion County Council and Ceredigion Harbour Authority Annual Return for 2025/26 be approved as presented and that the Chair of the Committee would report the Committee’s recommendation to Council that afternoon.
Decision as recorded
AGREED to note the content of the report.
Audit Wales presented their report on the accounts in conjunction with the previous item. Lucy Evans, Audit Wales reported that they proposed an unqualified opinion on the main accounts, there were no material misstatements, and no issues of significance. She highlighted that the recommendations from the previous year had been addressed and that the accounts were supported by high quality working papers. In relation to the Harbour Accounts, she reported that the accounts were submitted on time and there were no issues to be reported. Councillor Gareth Davies, Cabinet Member for Finance and Procurement thanked both Audit Wales and the Finance team, noting that the challenge now would be for Ceredigion to maintain this standard in forthcoming years as this year had been an excellent outcome. It was AGREED to note the content of the report.
The Committee received a report providing an update on Regulator and Inspectorate reports, together with the Council’s responses and progress made in implementing proposals and recommendations. Members were advised of work published since the previous meeting of the Governance and Audit Committee held on 17 September 2026. The Committee considered the national report Building Blocks: Capital Planning in Councils in Wales, issued by Audit Wales in January 2026, together with the Council’s Management Response Form. Apologies were made for the delay in submitting the national report to the Committee. Members reviewed the findings and recommendations contained within the report and noted the actions being undertaken by the Council in response to the issues identified. The Committee considered the progress made against recommendations and the arrangements in place to monitor and deliver further improvements. Following discussion, the Committee agreed that Officers monitor responses to national recommendations on relevant local recommendations.
None.
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.