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RESOLVED that : 3.1 the Annual Governance Statement be received; 3.2 amendments to be received by end of August;
RESOLVED that: 4.1 the Pre-Audit of Statement of Accounts 2025/26 be received; 4.2 retrospective approval be given for the movements to and from the Earmarked Reserves. In particular, the transfers to: • Major Development Fund • MEP Capital Funding • City Deal/Pentre Awel 4.3 the Chair write formally to the Leader of the Council, expressing the Committee’s concerns with the school balances.
RESOLVED that the Pre-Audit Dyfed Pension Fund Statement of Accounts 2025-26, be received.
RESOLVED that the pre-audited Accounting Statement for the Burry Port Harbour Authority for 2025-26 be received.
RESOLVED that the: 7.1 findings and recommendations of the Audit Wales national report be noted; 7.2 Carmarthenshire County Council response to the recommendations of the national report relevant to the Council be approved.
RESOLVED that the: 7.2.1 findings and recommendations of the Audit Wales local report be noted; 7.2.2 the Carmarthenshire County Council’s response to the recommendations of the local report relevant to the Council, be approved.
RESOLVED that the Internal Audit Plan Update 2025/26 and 2026/27 be received.
it was resolved to suspend standing orders, in accordance with CPR 23.1, to enable the Committee to complete the remaining business on the agenda. UNANIMOUSLY RESOLVED that Internal Audit Annual Report 2025/26 be received.
RESOLVED that: 10.1 subject to the amendments, the Governance and Audit Committee Annual Report 2025/26 be received; and 10.2 that the amended report be presented to full Council.
RESOLVED that the report be received.
RESOLVED that the: 12.1 amendments (version 7) to the Contract Procedure Rules as stated in the report be approved; 12.2 delegation to the Head of Revenues & Financial Compliance, in consultation with the Head of Law, Governance and Civil Services, to implement minor, technical or consequential amendments to the Contract Procedure Rules, be approved, noting that any amendments made under this delegation must not constitute a material change to the operation, scope or intent of the Rules.
RESOLVED that the Governance and Audit Committee Action Log be received.
There were no apologies for absence received.
Member Agenda item Nature of Interest Malcolm MacDonald – Lay Member Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund Malcolm MacDonald – Lay Member Item 16 - Internal Audit Plan Update – Fundamental Weakness Report Daughter is a registered foster carer with the County Council and receives payments for the care provided Councillors K. V. Broom Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Personal not prejudicial, Chair of Governors in two schools in Carmarthenshire K. V. Broom Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund. Personal not prejudicial. K. Davies Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Chair of Governors at two schools in Carmarthenshire. Personal not prejudicial interest. K. Davies Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Personal not prejudicial. Member of the Dyfed Pension Fund Alex Evans Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Member of two governing bodies, in Carmarthenshire - Personal and Prejudicial. Alex Evans Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Mother is member of the Dyfed Pension Fund J.D. James * Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Governor at two schools in Burry Port J.D. James * Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund. A.G. Morgan Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Chair of Governors at Swiss Valley primary school and Chair of Governors at Bryngwyn and Glan y Mor Secondary federation. P.T. Warlow Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Member of governing body at Penygaer primary school. P.T. Warlow Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund and his wife is also a member. Member of the Dyfed Pension Fund Committee. J. Williams Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 Governor in School. J. Williams Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund D.E. Williams Item 4 - Carmarthenshire County Council Pre-Audit Statement of Accounts 2025/26 He is a member of Llangunnor school governing body. D.E. Williams Item 5 – Dyfed Pension Fund Pre-Audit Statement of Accounts 2025/26 Member of the Dyfed Pension Fund and Chair of the Dyfed Pension Fund Committee * Cllr J. D. James declared the interest in items 4 & 5 via email due to connectivity issues.
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RESOLVED that : 3.1 the Annual Governance Statement be received; 3.2 amendments to be received by end of August;
The Committee reviewed the Council’s Pre-Audit Annual Governance Statement (AGS) for the year ended 31 March 2026 which would accompany the Statement of Accounts to demonstrate the Authority’s compliance with Delivering Good Governance in Local Government: Framework (CIPFA/SOLACE 2016). In presenting the report, the Head of Revenues and Financial Compliance, explained that the draft Annual Governance Statement (Section 3 of the Statement of Accounts) was for review by the Governance and Audit Committee. This provided an opportunity for the Committee to fulfil their responsibility to provide a meaningful review of the AGS, based on knowledge of the governance arrangements, from assurances received during the year before being finalised. It was noted that this was a substantial document and had been considered at a briefing session earlier in the week. As an important document the Committee was asked to review the contents and advise of any amendments required. It was agreed that any amendments were to be received by the end of August, 2026. In reference to a query regarding a review of Egni’s governance arrangements, the Head of Revenues and Financial Compliance advised that the Chief Executive had identified that this should be incorporated within the review being undertaken by the Monitoring Officers of the governance arrangements for Llesiant Delta and CWM. UNANIMOUSLY RESOLVED that : 3.1 the Annual Governance Statement be received; 3.2 amendments to be received by end of August;
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RESOLVED that: 4.1 the Pre-Audit of Statement of Accounts 2025/26 be received; 4.2 retrospective approval be given for the movements to and from the Earmarked Reserves. In particular, the transfers to: • Major Development Fund • MEP Capital Funding • City Deal/Pentre Awel 4.3 the Chair write formally to the Leader of the Council, expressing the Committee’s concerns with the school balances.
[Note: Councillors K. Broom, K. Davies, A. Evans, J.D. James, A.G. Morgan, P. Warlow, D.E. Williams and J. Williams declared an interest in this item but remained in the meeting during its consideration. During the item, Cllr A. Evans declared prejudicial interest, due to discussion on closure of schools and he has received a report within last 12months.] The Committee considered the pre-audit Statement of Accounts 2025/26 for Carmarthenshire County Council, which had been prepared in accordance with the Accounts and Audit (Wales) Regulations 2014 (as amended 2018). This was a substantial document and had been considered in depth at a briefing earlier in the week. In addition to the briefing earlier in the week, the Committee was provided with an overview of the key points contained within the Statement of Accounts which summarised the financial position of the Authority for the year ended 31 March 2026. The Director of Corporate Services detailed the movements which had been made to and from earmarked reserves in respect of transfers pertaining to the Major Development Fund, Modernising Education Programme (MEP) Capital Funding and the City Deal/ Pentre Awel Reserve. The following observations raised by the Committee were addressed as follows:- • An expression of thanks was extended to the staff within the Accountancy Staff for their hard work in delivering the report. • In response to a query regarding the re-stated accounts, the Head of Financial Services advised that the re-statements were attributable to departments transferring to different directorates. • The Head of Financial Services advised that the overspend on school meals was primarily attributable to insufficient Welsh Government funding to meet the full cost of providing free school meals in primary schools. In addition, charges for secondary school meals had not increased in line with rising input costs. • It was indicated that there was forecasted to be less children and an increase of elderly persons in the coming years, which would place significant pressure on social care and health, and more so on schools with the ever-decreasing funds. • In response to a query regarding a statement within the report on school-based staff and the number of employees within the renumeration bands, the Head of Financial Services, advised that 417 employees were in excess of £60k on a full time equivalent (FTE). Out of the 417 staff, 274 were school staff. Within the lower band, 111 out of 151 were school-based staff. • In acknowledging the pressures and challenges of the school balances, it was proposed and seconded that the Chair formally write, to fulfil the Committee’s obligations, and raise the Committee’s concerns to the Leader of the Council copying in the Chief Executive and S151 officer. UNANIMOUSLY RESOLVED that: 4.1 the Pre-Audit of Statement of Accounts 2025/26 be received; 4.2 retrospective approval be given for the movements to and from the Earmarked Reserves. In particular, the transfers to: • Major Development Fund • MEP Capital Funding • City Deal/Pentre Awel 4.3 the Chair write formally to the Leader of the Council, expressing the Committee’s concerns with the school balances.
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RESOLVED that the Pre-Audit Dyfed Pension Fund Statement of Accounts 2025-26, be received.
[Note: Councillors K. Broom, K. Davies, A. Evans, J.D. James, P. Warlow, D.E. Williams, J. Williams and Mr. M. MacDonald declared an interest in this item but remained in the meeting during its consideration.] The Committee received for consideration the pre-audit Dyfed Pension Fund Statement of Accounts 2025-26. The Statement brought together all the financial transactions of the Dyfed Pension Fund for the year, and also detailed the Dyfed Pension Fund assets and liabilities as at 31 March 2026. The report noted that the Net Assets of the Fund increased by £420.8m from 2024-25 to 2025-26 mainly due to the increase in market value of the investments. In relation to expenditure, Benefits Payable and Transfers Out increased by £4.3m to £137.6m. In relation to income, Contributions and Transfers In increased by £7.7m to £123.1m. In closing, the Director of Corporate Services conveyed his gratitude to the Officers within his team for their efforts in the production of the financial statements. UNANIMOUSLY RESOLVED that the Pre-Audit Dyfed Pension Fund Statement of Accounts 2025-26, be received.
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RESOLVED that the pre-audited Accounting Statement for the Burry Port Harbour Authority for 2025-26 be received.
The Committee, in accordance with the Accounts and Audit (Wales) Regulations 2014, and the delegated powers enshrined within the Local Government Measure, considered the 2025-26 pre-audited Accounting Statement for the Burry Port Harbour Authority. Carmarthenshire County Council had a range of statutory powers and duties for the purposes of improving, maintaining and managing the Burry Port harbour through the Burry Port Harbour Revision Order 2000. The report referred to the Harbours Act 1964 which stipulated the requirement for Harbour Authorities to prepare an annual statement of accounts relating to harbour activities. In compliance with the Accounts and Audit (Wales) Regulations 2014, the accounts were presented in the form of a separate annual income and expenditure account and statement of balances. The Committee was appraised of the current situation regarding Burry Port Marina to enable the continued safe operation of the harbour during the period of administration, as set out in the report. In this regard the Committee was advised that during April 2025 the administrators surrendered the Harbour lease to Carmarthenshire County Council with all staff transferring. The Harbour remained operational and the net cost of the harbour activities in 2025-26 was £97k, (2024-25 £281k), with all activities being fully funded by Carmarthenshire County Council. Fixed assets held at 31st March 2026 totalled £1,480k and the decrease in costs year on year of £184k was attributable to a decrease in other payments and increase in income. UNANIMOUSLY RESOLVED that the pre-audited Accounting Statement for the Burry Port Harbour Authority for 2025-26 be received.
The Chair welcomed Audit Wales representatives Euros Lake and Bethan Hopkins to the meeting.
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RESOLVED that the: 7.1 findings and recommendations of the Audit Wales national report be noted; 7.2 Carmarthenshire County Council response to the recommendations of the national report relevant to the Council be approved.
The Committee considered the Audit Wales report, The Building Blocks? Capital Planning in Councils in Wales (January 2026) that was presented by an Audit Wales Representative. Members noted that there was a duty to consider regulatory report recommendations and proposals for improvement. Audit Wales identified some areas where councils could reflect on how they might improve the way that capital spending was planned. Some of the issues identified related to how capital funding was allocated by the Welsh Government. Audit Wales found that: • grant funding processes did not always help councils to plan for the longer term or provide value for money; • the intended outcomes of capital plans were generally not clearly set out by councils; • the reasons for the need for capital spending are not always clearly set out by councils; • reports on capital spending did not usually focus on the value for money achieved from that spending. The report made 3 key recommendations, including some sub-recommendations. Two of the key recommendations were aimed at Welsh Government and one at Councils. The Committee noted the Councils response and planned actions in relation to the relevant recommendations, as set out in the management response form, appended to the report. The following questions/observations were raised on the report:- • In relation to training for councillors, members requested advanced training opportunities to enhance their knowledge and skills, enabling more effective and efficient scrutiny of services and decision-making. The Head of Financial Services confirmed that he would take this on board. UNANIMOUSLY RESOLVED that the: 7.1 findings and recommendations of the Audit Wales national report be noted; 7.2 Carmarthenshire County Council response to the recommendations of the national report relevant to the Council be approved.
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RESOLVED that the: 7.2.1 findings and recommendations of the Audit Wales local report be noted; 7.2.2 the Carmarthenshire County Council’s response to the recommendations of the local report relevant to the Council, be approved.
The Committee considered the West Wales Region – Urgent and Emergency Care Flow: Flow out of hospital report. It was noted that during 2024-25 Audit Wales undertook a review to consider whether health boards and local authorities had effective arrangements in place to ensure the timely discharge of patients from hospital. Due to the nature of the work, the review and partner response took longer than usual, which involved four organisations across the region. This work formed part of a broader programme of work undertaken by the Auditor General for Wales in relation to urgent and emergency care services. This also included an examination of the arrangements in place to manage urgent and emergency care demand and to direct patients to the most appropriate care setting for their needs, with findings reported separately. The report set out the findings from the Auditor General’s review of arrangements to support effective patient flow out of hospital across the West Wales region, comprising: • Hywel Dda University Health Board; • Carmarthenshire County Council; • Ceredigion County Council; and • Pembrokeshire County Council. The report stated that, despite patient flow being a key priority within the plans of partner organisations, high numbers of delayed discharges continued to have a detrimental impact on urgent and emergency care services, including ambulance handover delays and long emergency department waiting times. Increased complexity of demand, capacity constraints, and weaknesses in discharge planning processes were identified as key barriers to achieving more effective patient flow. Whilst partners recognised the need to drive improvements, Audit Wales concluded that further action was required to secure sustainable improvements. There were 15 recommendations, as set out in the appended report. Through the Regional Partnership Board, Carmarthenshire County Council worked with regional partners to develop a collective response and identify proposed actions to address the recommendations outlined in the attached Management Response Form. It was noted that not all of the recommendations were directly applicable to Carmarthenshire County Council. UNANIMOUSLY RESOLVED that the: 7.2.1 findings and recommendations of the Audit Wales local report be noted; 7.2.2 the Carmarthenshire County Council’s response to the recommendations of the local report relevant to the Council, be approved.
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RESOLVED that the Internal Audit Plan Update 2025/26 and 2026/27 be received.
The Committee considered a report which provided an update on the Internal Audit Plan for 2025/26 and 2026/27. The report provided a summary of internal Audit activity and performance during the reporting period, including progress against the approved Internal Audit Plan and key findings. The Committee noted that the format of the update had been refreshed to align more closely with the outcome-focused approach promoted by the Global Internal Audit Standards. The members were advised that future reports would provide a broader overview of Internal Audit delivery, performance, resourcing, emerging themes and significant governance, risk and control issues identified through audit work. The revised format was to provide members with a more strategic and meaningful assessment of Internal Audit activity and the Authority's control environment, supporting effective oversight and informed assurance. Appendix 1 provided a summary of capital accounting and the Fixed Asset Register (FAR). Appendix 2 provided a summary of the cash and bank operations to assess adequacy, effectiveness and compliance with applicable laws, regulations and policies. Appendix 3 provided a summary to assess the extent to which there are adequate procedures and controls in place for the creditor payments function. Appendix 4 provided a summary of the findings and recommendations arising from an audit review of Egni Sir Gar Cyfyngedig. UNANIMOUSLY RESOLVED that the Internal Audit Plan Update 2025/26 and 2026/27 be received.
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it was resolved to suspend standing orders, in accordance with CPR 23.1, to enable the Committee to complete the remaining business on the agenda. UNANIMOUSLY RESOLVED that Internal Audit Annual Report 2025/26 be received.
The Committee considered the Internal Audit Annual Report for 2025/26 which provided an opinion by the Chief Audit Executive (Head of Revenues and Financial Compliance) on the adequacy and effectiveness of the Authority’s control environment, based upon the delivery of the 2025/26 Internal Audit Plan approved by the Governance and Audit Committee. Accordingly, the report informed of the annual position of the audit work undertaken within the Authority during the reporting period. The Committee noted that the overall opinion of the Head of Revenues and Financial Compliance was that based on the programme of audit work undertaken to assess the framework and application of governance, risk management and control, the annual opinion for 2025/26 was reasonable. It was reported that 82% of the review originally programmed were completed by 31st March 2026, thereby falling short of the 90% target. It was further reported that 130 recommendations had been made during the reporting period from April 2025 to March 2026. The report concluded that as the Authority continued to navigate a period of reduced budgets and constrained resources and staffing, the delivery of the 2026/27 Internal Audit plan would be essential in ensuring that internal controls remained strong and effective, despite the reduced funding and constrained resources and staffing. *SUSPENSION OF STANDING ORDERS - At this point, the Committee’s attention was drawn to Council Procedure Rule (CPR) 9 – Duration of Meeting and, as the meeting had been underway for three hours, it was resolved to suspend standing orders, in accordance with CPR 23.1, to enable the Committee to complete the remaining business on the agenda. UNANIMOUSLY RESOLVED that Internal Audit Annual Report 2025/26 be received.
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RESOLVED that: 10.1 subject to the amendments, the Governance and Audit Committee Annual Report 2025/26 be received; and 10.2 that the amended report be presented to full Council.
The Committee considered the Governance and Audit Committee Annual Report 2025/26 presented by Mr Malcolm MacDonald, Chair of the Committee. The Committee has a continuous role in the process of securing ‘good governance’. The core purpose of a Governance and Audit Committee was to provide independent assurance on the adequacy of the risk management framework and associated control environment. In accordance with the expectation/requirement that an Annual Report be produced each year, this report highlighted the range of issues considered by the Committee and reflected on the Committee’s performance during the 2025/26 municipal year. During consideration, it was noted that there was a typographical error on page 8 and requested that it be amended to read Mrs Karen Jones. Members suggested that a footnote be added to item 7.4 to provide an update, on progress, as discussed in an earlier item on the agenda. UNANIMOUSLY RESOLVED that: 10.1 subject to the amendments, the Governance and Audit Committee Annual Report 2025/26 be received; and 10.2 that the amended report be presented to full Council.
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RESOLVED that the report be received.
Further to minutes on 23rd September 2023 (minute 14), 7th March 2025 (minute 16) and 11th July, 2025 (minute 14) of the Governance and Audit Committee meetings held respectively, the Committee received for consideration a further progress report on the follow up review of the Internal Audit Report for Welfare Cards. The Committee considered the progress made by the Council to address the recommendations emanating from the internal audit findings, as detailed within the report. The Committee were satisfied that there had been an improved consistency and oversight, with assurance levels now assessed as reasonable. UNANIMOUSLY RESOLVED that the report be received.
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RESOLVED that the: 12.1 amendments (version 7) to the Contract Procedure Rules as stated in the report be approved; 12.2 delegation to the Head of Revenues & Financial Compliance, in consultation with the Head of Law, Governance and Civil Services, to implement minor, technical or consequential amendments to the Contract Procedure Rules, be approved, noting that any amendments made under this delegation must not constitute a material change to the operation, scope or intent of the Rules.
The Committee received for consideration the revised Contract Procedure Rules (CPRs) which had been reviewed and updated to reflect the Procurement Act 2023 and the Procurement (Wales) Regulations 2024 (effective February 2025). Members noted the key amendments, as outlined in the report appended. The updates were intended to support consistent and compliant application of the CPRs across the Authority, providing greater clarity for officers and reflect learning from the initial implementation of the new procurement regime. UNANIMOUSLY RESOLVED that the: 12.1 amendments (version 7) to the Contract Procedure Rules as stated in the report be approved; 12.2 delegation to the Head of Revenues & Financial Compliance, in consultation with the Head of Law, Governance and Civil Services, to implement minor, technical or consequential amendments to the Contract Procedure Rules, be approved, noting that any amendments made under this delegation must not constitute a material change to the operation, scope or intent of the Rules.
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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.
UNANIMOUSLY RESOLVED that the minutes of the Governance and Audit Committee held on the 27 May, 2026 be received.
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.
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