Wrthi'n llwytho
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AGREED to note the content of the Governance and Audit Committee Meetings Action Log as presented, subject to noting that a Self- Assessment workshop would be held on the 14 April 2025 and a report on item two would be presented in September by the CLO – Legal and Governance.
AGREED to note the current position.
AGREED to note the response forms presented as all actions had been updated by Officers. It was also reported that the agenda items were now being separated, with new audits being presented as one item and MRF as a second item. It was also agreed that the heading of the report be amended to avoid confusion regarding its origin.
AGREED to note: - (i) the positive inspections received; and (ii) the ongoing work by the school and the school service on any recommendations outlined in these inspections reports, for continuous improvement Condolences were expressed to Mrs Elen James, Corporate Lead Officer on her recent bereavement.
AGREED to:- (i) note the contents of this report; (iii) that the Framework was reviewed every three years rather than annually. The Chair emphasised the importance of not reviewing unnecessary items unless mandated by law.
AGREED to (i) to note the contents of the report; and (ii) note the Draft Annual Governance Statement 2024-25 including the Action Plan – Part 7 (Appendix 1)
AGREED to note the work undertaken and current position of the Internal Audit Service.
AGREED (i) to approve the Internal Audit Strategy 2025-27; (ii) to develop a flow chart to clarify the protocol for how Elected Members, the Governance and Audit Committee, and Scrutiny Committees, could suggest areas to be considered for inclusion in the Internal Audit Plan; the ultimate decision on what to include on the plan lies with the Chief Internal Auditor, however, consultation with GAC was required; (iii) that consideration to the process outlined in (ii) above be considered by the Committee to ensure better collaboration and support for the internal audit strategy and plan; and (iv) that the item be placed on the GAC Action Plan Congratulations were extended to the Corporate Manager – Internal Audit upon attaining her professional qualification.
AGREED to approve the report.
AGREED to note the contents and to APPROVE the charter presented.
AGREED to note the review of the Governance Framework:
AGREED (i)to note the updated Corporate Risk Register; (ii) to consider further in detail the concept of risk tolerance of the Council and how it relates to the risk register, especially in relation to financial and fire safety risks through a Workshop; and (iii) that (ii) above was actioned once the Audit Wales report on Risk Management was received which could provide recommendations to assist the Committee upon its risk tolerance and to avoid duplication of efforts on this issue; and (iv) to note that the potential risk regarding the West Wales Marine SAC ( Special Area of Conservation) was currently being considered by Senior Officers and its placement on the Corporate Risk Register accordingly
AGREED to note the Self-Assessment Report 2023/24 including Annual Review of Performance and Well-being Objectives. Mr Rob Starr and his team were thanked for their work on producing this report.
AGREED to note the content of the Forward Work Programme presented.
Councillor Elizabeth Evans together with Mrs Caroline Whitby and Ms Elin Prysor apologised for their inability to attend the meeting.
None.
None.
It was AGREED to confirm as a true record the Minutes of the Meeting of the Committee held on 19 January 2025. Matters Arising None.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the content of the Governance and Audit Committee Meetings Action Log as presented, subject to noting that a Self- Assessment workshop would be held on the 14 April 2025 and a report on item two would be presented in September by the CLO – Legal and Governance.
It was AGREED to note the content of the Governance and Audit Committee Meetings Action Log as presented, subject to noting that a Self- Assessment workshop would be held on the 14 April 2025 and a report on item two would be presented in September by the CLO – Legal and Governance.
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AGREED to note the current position.
Consideration was given to the Audit Wales Grant Report 2023-24. The report had been presented as part of the Regulator and Inspectorate Reports and updates along with Council responses regarding progress made against proposals and recommendations. Currently, this was the only report since the previous meeting that had any local risk work issued/published since the last Governance and Audit Committee. Ms Lucy Evans from Audit Wales reported there were two qualified grants out of three, however, there were matters raised that were not significant and relative to the other Local Authorities. It was AGREED to note the current position.
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AGREED to note the response forms presented as all actions had been updated by Officers. It was also reported that the agenda items were now being separated, with new audits being presented as one item and MRF as a second item. It was also agreed that the heading of the report be amended to avoid confusion regarding its origin.
Consideration was given to the Ceredigion Couty Council Management Report Forms. The report sets out Council responses and progress made against proposals and recommendations. Management Response Forms presented were as follows:- 1) Use of Performance Information: Service User Perspective and Outcomes 2) Digital Strategy Review 3) Setting of Well-being objectives 4) A missed Opportunity – Social Enterprises 5) Financial Sustainability Review – Ceredigion County Council It was AGREED to note the response forms presented as all actions had been updated by Officers. It was also reported that the agenda items were now being separated, with new audits being presented as one item and MRF as a second item. It was also agreed that the heading of the report be amended to avoid confusion regarding its origin.
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AGREED to note: - (i) the positive inspections received; and (ii) the ongoing work by the school and the school service on any recommendations outlined in these inspections reports, for continuous improvement Condolences were expressed to Mrs Elen James, Corporate Lead Officer on her recent bereavement.
It was reported that in the academic year 2024/25 Estyn launched a new inspection framework. This included introducing interim visits of between one and two days to work alongside a shorter full inspection of between three and four days. School inspections had passed positively, and Ceredigion Local Authority were one of the few local authorities in Wales without any follow up requirements, following inspections. The following schools and non-maintained settings had been inspected in the academic year 2024/25: • Ysgol Henry Richard: • Ysgol Penweddig: • Cylch Meithrin Llanfarian: • Ysgol Bro Teifi: • Ysgol Penllwyn and Penrhyncoch (Interim): • Plas Gogerddan Nursery: • Cylch Meithrin Cei Newydd • Ysgol Comins Coch: • Ysgol Aberporth (Interim) It was AGREED to note: - (i) the positive inspections received; and (ii) the ongoing work by the school and the school service on any recommendations outlined in these inspections reports, for continuous improvement Condolences were expressed to Mrs Elen James, Corporate Lead Officer on her recent bereavement.
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AGREED to:- (i) note the contents of this report; (iii) that the Framework was reviewed every three years rather than annually. The Chair emphasised the importance of not reviewing unnecessary items unless mandated by law.
The Governance Framework was last presented to the Governance and Audit Committee on the 14 March 2025. It was approved by Council and published on 21 March 2024. A review of the current Governance Framework had been undertaken by the Governance team for 2024-25 and it was determined that no changes were required as it remains current and relevant. The framework provided clear guidance on the Council's commitment to the seven principles of good governance, as outlined in the CIPFA/SOLACE Delivering Good Governance in Local Government Framework (2016 Edition). It was AGREED to:- (i) note the contents of this report; (iii) that the Framework was reviewed every three years rather than annually. The Chair emphasised the importance of not reviewing unnecessary items unless mandated by law.
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AGREED to (i) to note the contents of the report; and (ii) note the Draft Annual Governance Statement 2024-25 including the Action Plan – Part 7 (Appendix 1)
The Draft Annual Governance Statement 2024/25 contained an Action Plan for 24/25 as set out in Part 7 of appendix 1 presented: • This had been prepared in accordance with the framework The proposal was to:- • Progress against the Action Plan within the Annual Governance Statement for 2024-25 (Appendix 1) would be monitored. • Actions to date had been updated. It was AGREED to (i) to note the contents of the report; and (ii) note the Draft Annual Governance Statement 2024-25 including the Action Plan – Part 7 (Appendix 1)
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AGREED to note the work undertaken and current position of the Internal Audit Service.
Consideration was given to the report of the Corporate Manager-Internal Audit on The Internal Audit Progress Report Quarter 3. The report had been presented to ensure that the Committee was satisfied that the Internal Audit Section was undertaking sufficient and appropriate work in order to provide a realistic assurance at year-end, whilst adding value and assisting the Council in achieving its objectives. It was reported that four pieces of work had been completed with ongoing progress upon 6 pieces of work. It was AGREED to note the work undertaken and current position of the Internal Audit Service.
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AGREED (i) to approve the Internal Audit Strategy 2025-27; (ii) to develop a flow chart to clarify the protocol for how Elected Members, the Governance and Audit Committee, and Scrutiny Committees, could suggest areas to be considered for inclusion in the Internal Audit Plan; the ultimate decision on what to include on the plan lies with the Chief Internal Auditor, however, consultation with GAC was required; (iii) that consideration to the process outlined in (ii) above be considered by the Committee to ensure better collaboration and support for the internal audit strategy and plan; and (iv) that the item be placed on the GAC Action Plan Congratulations were extended to the Corporate Manager – Internal Audit upon attaining her professional qualification.
The Global Internal Audit Standards in the UK Public Sector require that the Corporate Manager – Internal Audit develop an Internal Audit Strategy to support the Council’s success. The Strategy was designed to align Internal Audit to the expectations of the Council and its stakeholders by supporting the Council’s vision and Wellbeing Objectives as set out in the Council’s Corporate Strategy. The Internal Audit Strategy sets out Internal Audit’s purpose, vision and goals to be achieved for the remainder of the current Corporate Strategy (2027). Our goals include areas that: • Help Internal Auditors develop their competencies, • Introduce and apply technology to Internal Audit, • Include opportunities to improve Internal Audit as a whole. It was AGREED (i) to approve the Internal Audit Strategy 2025-27; (ii) to develop a flow chart to clarify the protocol for how Elected Members, the Governance and Audit Committee, and Scrutiny Committees, could suggest areas to be considered for inclusion in the Internal Audit Plan; the ultimate decision on what to include on the plan lies with the Chief Internal Auditor, however, consultation with GAC was required; (iii) that consideration to the process outlined in (ii) above be considered by the Committee to ensure better collaboration and support for the internal audit strategy and plan; and (iv) that the item be placed on the GAC Action Plan Congratulations were extended to the Corporate Manager – Internal Audit upon attaining her professional qualification.
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AGREED to approve the report.
The Global Internal Audit Standards in the UK Public Sector require the Corporate Manager – Internal Audit to develop an Internal Audit Plan that supports the achievement of the organisation’s objectives. The plan was designed to ensure a sufficient area of coverage was undertaken to support the annual conclusion on the effectiveness of the systems of governance, risk management and internal control across the Council. The plan was based on an annual, documented assessment of the Council’s strategies, objectives and risks and was informed by input from senior management. The plan was reviewed and revised regularly according to risk and all revisions will be communicated to senior management and the Governance and Audit Committee. It was AGREED to approve the report.
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AGREED to note the contents and to APPROVE the charter presented.
Standard 6.2 of the Global Internal Audit Standards states that ‘the chief audit executive must develop and maintain an internal audit charter. The charter was a formal document that defines the internal audit activity’s mandate, purpose, authority and responsibility, and establishes internal audits’ position within the organisation and reporting relationships. Additionally, the charter confirms the Governance & Audit Committee’s responsibilities to the Internal Audit function, the Corporate Manager – Internal Audit’s role and responsibilities in managing the Internal Audit function and the scope and types of services carried out by the function. CSC’s Internal Audit Charter was originally approved in March 2013. The 2025/26 IA Charter had been reviewed and updated by the CMIA and aligned to the new Global Internal Audit Standards, draft Local Government Application Note and CIPFA’s Code of Practice: Governing Internal Audit. The updates include: • The Internal Audit Mandate; • Changes to the Internal Audit Mandate & Charter; and • The purpose of Internal Audit; Note and CIPFA’s Code of Practice: Governing Internal Audit. The updates include: • The Internal Audit Mandate; • Changes to the Internal Audit Mandate & Charter; and • The purpose of Internal Audit; The draft charter was reviewed following the publication of the final Local Government Application Note and Code of Practice: Governing Internal Audit and the following amendments had been included in the Final version for approval: • Inclusion of ‘third parties’ into Internal Audit’s authority and rights of access. • The relevant standards to be titled ‘Global Internal Audit Standards in the UK Public Sector. • Internal Audit referred to as ‘Internal Audit’ as opposed to a function or service per Governance & Audit Committee recommendation. It was AGREED to note the contents and to APPROVE the charter presented.
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AGREED to note the review of the Governance Framework:
A review had recently been undertaken of the Framework supporting the Annual Governance Statement (AGS) for 2024/25. The Governance Framework and AGS and were presented to the Committee in January 2025. Members of the Committee were also involved in its review. Audit Wales provides an audit opinion on the AGS based on its consistency with their knowledge and compliance with legislation. The internal audit review consists of an assessment of the procedures in place to compile the governance framework, the scoring methodology used, and consideration of the ‘evidence’ noted in the framework. This review therefore complements Audit Wales’s work on the AGS, and provided assurance that the procedure is robust, focussed and effective. It was AGREED to note the review of the Governance Framework:
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AGREED (i)to note the updated Corporate Risk Register; (ii) to consider further in detail the concept of risk tolerance of the Council and how it relates to the risk register, especially in relation to financial and fire safety risks through a Workshop; and (iii) that (ii) above was actioned once the Audit Wales report on Risk Management was received which could provide recommendations to assist the Committee upon its risk tolerance and to avoid duplication of efforts on this issue; and (iv) to note that the potential risk regarding the West Wales Marine SAC ( Special Area of Conservation) was currently being considered by Senior Officers and its placement on the Corporate Risk Register accordingly
Regular reports were provided to the Governance and Audit Committee regarding the Council’s Corporate Risk Register to provide on-going information and assurance that risks identified by senior managers were managed appropriately. This reinforces the Governance and Audit Committee role of providing independent assurance to Council of the appropriate management of the Corporate Risk Register. A review of the latest risk status was conducted at the Leadership Group meeting on 05 March 2025 where candidates for promotion / demotion to the Corporate Risk Register were discussed and the latest Corporate Risk Register was agreed. De-escalated from corporate to service R021: Phosphate Levels Escalated from service to corporate None Corporate risk score changes As a result of successful mitigating actions, the corporate risk R021: Phosphate Levels had reduced in score to 12, making it a candidate for de-escalation. It was agreed at the Leadership Group meeting 05 March 2025 that it should be reduced to service level. All other risks have been reviewed and include the revised RAG status of mitigating actions and updated commentary. All other risk scores remain the same, except for: R025: Fire Safety & Protection Measures in Council Properties – which has reduced from 20 to 16 It was reported that the latest Scrutiny Committee review dates for risks were included on the summary page. It was AGREED (i)to note the updated Corporate Risk Register; (ii) to consider further in detail the concept of risk tolerance of the Council and how it relates to the risk register, especially in relation to financial and fire safety risks through a Workshop; and (iii) that (ii) above was actioned once the Audit Wales report on Risk Management was received which could provide recommendations to assist the Committee upon its risk tolerance and to avoid duplication of efforts on this issue; and (iv) to note that the potential risk regarding the West Wales Marine SAC ( Special Area of Conservation) was currently being considered by Senior Officers and its placement on the Corporate Risk Register accordingly
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AGREED to note the Self-Assessment Report 2023/24 including Annual Review of Performance and Well-being Objectives. Mr Rob Starr and his team were thanked for their work on producing this report.
Part 6 of the Local Government and Elections (Wales) Act 2021 introduced a new Self-Assessment based performance regime for Principal Councils. The new performance regime was intended to build and support a culture in which councils continuously seek to improve and do better in everything they do, regardless of how well they are performing already. It was the expectation of the Act that councils would always be striving to achieve more and seek to ensure best outcomes for local people and communities. There were 5 specific duties for Councils introduced by the Act: • Duty to keep performance under review • Duty to consult on performance • Duty to report on performance • Duty to arrange a Panel Performance Assessment • Duty to respond to a Panel Performance Assessment Under its duty to report on performance, the Council was required to publish a Self-Assessment Report once in respect of every financial year setting out the conclusions as to the extent to which the Council met the performance requirements during that financial year, and any actions it would take, or has already taken, to increase the extent to which it would meet the performance requirements. The emphasis of the Report is on understanding how the Council is operating now, the likely demands it will face in the future, and how it can build sustainability. Current Position The Governance and Audit Committee considered the Draft Self-Assessment Report at its meeting on 15 October 2024. No formal recommendations to change the conclusions or the actions that the Council intends to take were made. The Final report was subsequently approved by Cabinet on 7 January 2025. Next Steps Governance and Audit Committee were one of the four statutory recipients of the Final Self-Assessment Report. The Report would also be submitted to Ministers, Estyn and the Auditor General for Wales, as well as being published on the Council’s website. It was AGREED to note the Self-Assessment Report 2023/24 including Annual Review of Performance and Well-being Objectives. Mr Rob Starr and his team were thanked for their work on producing this report.
Part 6 of the Local Government and Elections (Wales) Act 2021 introduced a new Self-Assessment based performance regime for Principal Councils. Part of the new regime was duty to undertake a Panel Performance Assessment once in every election cycle. Panel Performance Assessments were intended to provide an independent and external perspective of the extent to which the Council was meeting the performance requirements of the Local Government and Elections (Wales) Act 2021, these were whether: • it is exercising its functions effectively; • it is using its resources economically, efficiently and effectively; • its governance is effective for securing the above The aim was to support councils to achieve their aspirations through developing an understanding of how they are operating and how they could ensure they are able to deliver effective services long-term. The Assessment was undertaken by a panel of trained peers from across the public, private and voluntary sectors. Ceredigion’s first Panel Performance Assessment took place between 30 September and 3 October 2024. The final version of the Panel Performance Assessment Report, which included the Panel’s conclusions and recommendations, had now been received The Governance and Audit Committee had a statutory role to play in the Panel Performance Assessment process, namely to: • Receive the final Panel Performance Assessment as one of the statutory recipients. • Review the Council’s draft Response to the Panel Performance Assessment. • Make any recommendations, if necessary, for changes to the Response to the Panel Performance Assessment. The Panel Performance Assessment was a success for the Council and this was reflected in the positive experience of the Panel and the conclusions drawn in their final report. The Panel’s overall conclusions are that: • Considering the current high service demands and very challenging financial pressures, Ceredigion County Council was well-run local authority. • The Council had clear and effective leadership with strong relationships across the political and officer executive and wider structures and that the Council was delivering its functions effectively in-light of the significant , strategic and operational pressures the Council was dealing with on a daily basis. • The Council had effective governance and reporting arrangements in place but there was an opportunity to further strengthen the relationships between the Council’s executive and back bench members in the decision-making processes and priorities the Council will need to take going forward. • The Council had established and developed areas of innovation including Wellbeing Centres, ICT, and hybrid working. • Opportunities for improvement had been identified, which would enhance the arrangements in place, to support effective communication, relationship management and collective ownership of current and future challenges. In addition to assessing the extent to which the Council was meeting the performance requirements of Part 6 of the Local Government and Elections (Wales) Act 2021, the Panel were required to identify any recommendations that the Council could take to increase the extent to which it meets the performance requirements of the Act. The Panel identified the following eight recommendations: - 1. The Council will need to consider how best to consult on potential budget cuts given the narrow timetable for consultation due to the statutory budget setting deadlines. 2. Council has, to date, been able to provide significant additional funding for the provision of social care, and it will need to consider how sustainable this is going forward given the financial pressures. 3. The Council should consider the opportunities for further partnership working. 4. There is an urgent need for the Council to revisit whether their current strategy for social work recruitment is effective and to explore alternatives. 5. The Council should consider how to address a recurring theme of ineffective communication across the authority particularly with partners and residents and the effectiveness of “Clic”. 6. There is something of a disconnect between backbench members and the executive/senior leadership teams which need to be addressed. 7. The relationships between scrutiny function and the executive needs to be further developed. 8. The performance management system is comprehensive but there needs to be more of a focus on outcomes. The Council’s Response to the Panel Performance Assessment had been drafted and was attached as Background Paper 2. The Council had welcomed the Panel Performance Assessment Report and thanked the Panel for their work in providing an independent and external perspective of the extent to which the Council at meeting the performance requirements. The Council accepts and acknowledges the report and notes the positive conclusions and the opportunities for improvement. The draft Response includes commentary against each of their recommendations and the actions that the Council intends to take. The following recommendations were tabled and agreed • that consideration be given to adding timelines to the ‘response’ report/appendix to indicate when improvements would be reviewed, • The need under recommendation 5 for a communication strategy which highlighted the style and willingness to engage in communication • A follow up report be presented in six months to GAC to review progress and to provide assurance that the recommendations were being addressed
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AGREED to note the content of the Forward Work Programme presented.
It was AGREED to note the content of the Forward Work Programme presented.
None.
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