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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 minutes of the Audit and Governance Committee held on 12 February 2024 be approved and signed as a correct record.
RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
RESOLVED: That the Internal Audit Annual Report 2023/2024 be noted.
RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2023/2024 be endorsed.
RESOLVED: a) That the Annual Finance and Governance Report 2022/2023, including the audited final Statement of Accounts 2022/2023 and Annual Governance Statement, be approved. b) That the Conwy Harbour Accounts (Annual Return) for 2022/2023 be approved. c) That the contents of the Final Letter of Representation be agreed and that authority be given to the Chair of the Governance and Audit Committee to sign the letter. d) That the content of the letter that Audit Wales have recently issued to all Local Government bodies be noted.
RESOLVED: That the Corporate Issues Register and Corporate Risk Register be noted.
RESOLVED: That the external regulatory reports be noted.
RESOLVED: a) That the progress made on recommendations and proposals for improvement included within external audit reports be noted. b) That the removal of recommendations from future compliance reports be approved as the Committee was satisfied with the arrangements in place to address the recommendations included in the Conwy Audit Compliance Report. The committee extended their thanks and well wishes to the Corporate Performance and Improvement Manager who would shortly be leaving the authority.
An apology for absence was received from Councillor Dilwyn Roberts.
In the interest of transparency, , Nigel Rudd (Lay Member) stated that he was a Member of Denbighshire County Council’s Governance and Audit Committee.
None.
Decision as recorded
RESOLVED: That the minutes of the Audit and Governance Committee held on 12 February 2024 be approved and signed as a correct record.
The minutes of the meeting of the Audit and Governance Committee held on 12 February 2024 were submitted for approval. Members were informed that a briefing would be held in July 2024 in relation to working arrangements with Betsi Cadwaladr University Health Board (BCUHB) and that the Chief Executive and Chair of BCUHB would be in attendance. The Strategic Director – Finance and Resources advised that work would take place with CIPFA in order to benchmark cost and level of service provided by other Local Authorities. Information would also be shared regarding authorities facing a Section 114 Notice, and an action plan would be developed. An update would be provided at the next meeting. RESOLVED: That the minutes of the Audit and Governance Committee held on 12 February 2024 be approved and signed as a correct record.
Decision as recorded
RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
The Audit and Governance Committee Forward Work Programme was presented. The following was discussed: • The Deputy Monitoring Officer advised that a scrutiny topic selection form should be completed in respect of a request regarding the financial impact of unfilled school places. - The Head of Education Services confirmed that a Strategic School Planning Group had been established and that data, including school capacity, would be considered. Recommendations from the Group would be presentedto the Education and Skills Overview and Scrutiny Committee. • Issues in relation to Parc Eirias invoicing had been raised with relevant managers and that no recurring issues had been identified within the service. A follow-up audit would be undertaken in September 2024. • Processes were being reviewed in order to reinforce the importance of raising purchase orders prior to invoices being received. Training may be required for some staff. • A report would be provided to the Committee in November 2024 in respect of rugby matches at Parc Eirias. • It was suggested that an update on the terms of reference of the Governance and Audit Committee be provided at a future meeting. • Consideration would be given to providing Members with a rolling 12 month Forward Work Programme. • It was suggested that reference be made within reports to the Governance and Audit Committee to how duties had been undertaken in accordance with the 2011 Local Government Measures. RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
Decision as recorded
RESOLVED: That the Internal Audit Annual Report 2023/2024 be noted.
The Audit Manager (Systems and Compliance) presented the Internal Audit Annual Report for 2023/2024. The following was discussed: • The excellent work of internal audit, who had limited resources was recognised. • It was confirmed that all audit reports were shared with Members of the Governance and Audit Committee (GAC) and Cabinet Members, and that any recommendations not addressed within the follow-up audit were reported to the committee. • Whilst consideration would be given to presenting all limited assurance audits to the GAC, it was noted that officers required time to implement recommendations. • Whilst a follow-up audit would not have been undertaken, an update regarding Welsh Rugby Union RGC matches would be provided at the next GAC. • In response to concerns raised, the Cabinet Member for Audit, Policy and Performance advised that whilst he was confident with the Authority’s performance management and procurement and contract processes, there were still some areas for improvement and that action plans were in place to address areas of concern. - The Head of Audit and Procurement advised that two new officers would join the procurement team in June 2024 to help resource the team. - It was also noted that due to the implementation of the new Procurement Act 2023, that a corporate approach was required. • The Audit Manager would provide Members of the GAC with a written update in respect of overspend relating to Victoria Pier and Eldon Drive. • The Audit Manager and the Strategic Director – Finance and Resources would meet to review financial variations in case any related to contract delivery. • Consideration would be given to including comments of the Chair of GAC within the Committee report. RESOLVED: That the Internal Audit Annual Report 2023/2024 be noted.
Decision as recorded
RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2023/2024 be endorsed.
Members were presented with the Chair of the Governance and Audit Committee’s (GAC) Annual Report. The Committee extended their thanks to the Chair for the report, which accurately captured the work of the GAC. It was suggested that further understanding was required in respect of the role of GAC and its position within the Council. RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2023/2024 be endorsed.
Decision as recorded
RESOLVED: a) That the Annual Finance and Governance Report 2022/2023, including the audited final Statement of Accounts 2022/2023 and Annual Governance Statement, be approved. b) That the Conwy Harbour Accounts (Annual Return) for 2022/2023 be approved. c) That the contents of the Final Letter of Representation be agreed and that authority be given to the Chair of the Governance and Audit Committee to sign the letter. d) That the content of the letter that Audit Wales have recently issued to all Local Government bodies be noted.
Note: Gareth Lucey, Vaughan Davies and Charles Rigby (Audit Wales) were in attendance for this item. The Head of Finance introduced the Audited Annual Finance and Governance Report (Statement of Accounts) 2022/2023 and the Accounts Director (Audit Wales) highlighted key points from within the report. The following was discussed: • The Head of Finance provided assurance that the 2022/2023 accounts accurately recorded contingent liabilities and that legal advice had been and would be sought in the preparation of future years accounts. - Contingent liability processes were considered during the audit of accounts. - The criteria had not been met for the disclosure of any contingent liabilities or contingent assets within the 2022/2023 accounts and this had also been considered by Audit Wales. • Concern in relation to the timeliness of the audit of accounts. • Whilst the amount of financial information shared with the Governance and Audit Committee had increased, it was suggested that sufficient information had not been shared in respect of the 2022/2023 financial year. • It was confirmed that pension liabilities were required to be considered in accordance within the asset ceiling calculation as provided by the Actuary and had been disclosed in accordance with technical accounting standards. RESOLVED: a) That the Annual Finance and Governance Report 2022/2023, including the audited final Statement of Accounts 2022/2023 and Annual Governance Statement, be approved. b) That the Conwy Harbour Accounts (Annual Return) for 2022/2023 be approved. c) That the contents of the Final Letter of Representation be agreed and that authority be given to the Chair of the Governance and Audit Committee to sign the letter. d) That the content of the letter that Audit Wales have recently issued to all Local Government bodies be noted.
Decision as recorded
RESOLVED: That the Corporate Issues Register and Corporate Risk Register be noted.
The Corporate Performance and Improvement Manager presented members with the Corporate Risk and Issues Registers. The following was discussed: • The need to be aware of risks in respect of the Welsh Government funding formula and the impact of a decline in population. • It was suggested that consideration be given to producing separate risk and issues registers. • Consideration would be given to including comments of the Chair of the Governance and Audit Committee (GAC) within the Committee report. • In relation to corporate risk 20 (programme management support) resources were being prioritised due to capacity issues. • It was confirmed that the risk of increased violence and aggression towards officers and Elected Members would be considered as two separate risks, as different controls and measures were required. - The Leader made reference to the potential decrease in those standing to be Elected Members due to abuse received via Social Media. RESOLVED: That the Corporate Issues Register and Corporate Risk Register be noted.
Decision as recorded
RESOLVED: That the external regulatory reports be noted.
The Corporate Performance and Improvement Manager presented an overview of regulatory reports recently issued by external regulators. The regulatory reports presented were: · Nant y Bryniau Education Centre (Local Report) · Estyn Inspection (Local Report) · Domiciliary Care Report (Local Report) RESOLVED: That the external regulatory reports be noted.
Decision as recorded
RESOLVED: a) That the progress made on recommendations and proposals for improvement included within external audit reports be noted. b) That the removal of recommendations from future compliance reports be approved as the Committee was satisfied with the arrangements in place to address the recommendations included in the Conwy Audit Compliance Report. The committee extended their thanks and well wishes to the Corporate Performance and Improvement Manager who would shortly be leaving the authority.
In presenting the above report, the Corporate Performance and Improvement Manager was able to provide assurance that progress on recommendations made by external auditors were being monitored, progressed and reported adequately. Approval was sought for the removal of recommendations with satisfactory arrangements in place from future compliance reports. Whilst it was suggested that removal of recommendations be delegated to officers, in consultation with the Chair and Vice-Chair of the Governance and Audit Committee (GAC), it was agreed that GAC should have an oversight in order that assurance could be provided. RESOLVED: a) That the progress made on recommendations and proposals for improvement included within external audit reports be noted. b) That the removal of recommendations from future compliance reports be approved as the Committee was satisfied with the arrangements in place to address the recommendations included in the Conwy Audit Compliance Report. The committee extended their thanks and well wishes to the Corporate Performance and Improvement Manager who would shortly be leaving the authority.
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