Wrthi'n llwytho
Y penderfyniadau fel y mae cofnodion y cyngor yn eu cofnodi. Bydd crynodeb mewn iaith glir yn dilyn pan fydd wedi'i ysgrifennu.
AGREED to note the updated content of the Governance and Audit Committee Meetings Action Log as presented. Members reviewed each outstanding action, noting progress made by officers and confirming where actions had been completed. Questions were raised regarding the status of several ongoing items, and additional clarification on anticipated timelines was provided. It was AGREED to note the updated content of the Actions Log as presented.
AGREED to note the current position and that the Chair and Vice Chair would receive a copy of the regular briefings on the current situation due to the impact on the Middle East.
AGREED to approve the principle of establishing a Governance Group within the AGS process.
AGREED to note the draft Annual Governance Statement and the updated Action Plan.
AGREED (i) to note the report and the current position of the Internal Audit Service; and (ii) that Internal Audit participated in the meetings relating to the Lampeter Campus a project in Lampeter as soon as possible, in order to provide input on audit standards, including foresight and early involvement to advise on emerging risks and appropriate controls. Committee requested that this was passed on to the Leadership Group accordingly. It was noted, however, that the project was already included within the Internal Audit Plan for 2026/27.
AGREED to approve the Internal Audit Charter 2026/2027.
AGREED to approve the Internal Audit Annual Plan 2026/27. Following a brief discussion, members requested that a detailed report on the Aberaeron Coastal Defence be presented to the June meeting. It was also noted that the Executive Corporate Lead Officer had always attended monthly meetings with the project board on this project. It was also reported that the Audit Manager, Julie Brown would be retiring in May following 38 years of service with the authority and the Corporate Manager – Internal Audit thanked her for her service. The staffing structure would therefore be amended accordingly.
AGREED to note the report.
AGREED to note the progress update
AGREED to note the content of the Programme and include the suggested additions. These were: • Additional meeting to be held during the Autum period as only one had been arranged to consider the Statement of Accounts. A date would be requested and circulated to Member accordingly • A report upon the Aberaeron Costal defence be presented to the June meeting
Councillor Keith Henson together with Caroline Whitby 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 12 January 2026. Matters Arising None.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the updated content of the Governance and Audit Committee Meetings Action Log as presented. Members reviewed each outstanding action, noting progress made by officers and confirming where actions had been completed. Questions were raised regarding the status of several ongoing items, and additional clarification on anticipated timelines was provided. It was AGREED to note the updated content of the Actions Log as presented.
It was AGREED to note the updated content of the Governance and Audit Committee Meetings Action Log as presented. Members reviewed each outstanding action, noting progress made by officers and confirming where actions had been completed. Questions were raised regarding the status of several ongoing items, and additional clarification on anticipated timelines was provided. It was AGREED to note the updated content of the Actions Log as presented.
The Committee received an overview of recent Audit Wales national and local reports, along with updates on the Council’s responses as from 31 December 2025. The key findings were summarised as follows:- • Financial and Performance Audits were on track with accounts due end of June and audit completion targeted at the end of September • Performance audit programme was on track for delivery by the end of June as per the audit plan • The review of the Council’s counter-fraud arrangements had concluded. The final report had been issued, and officers were preparing the initial response. It was reported that this report and responses would be reported to the next Committee in June.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the current position and that the Chair and Vice Chair would receive a copy of the regular briefings on the current situation due to the impact on the Middle East.
Members considered the updated Management Response Forms relating to recent Audit Wales recommendations. Actions were summarised as follows: • The Financial suitability review was presented as green with completion date as the 31 December 2025 • Arrangements for commissioning services had target date of 31 December 2025, with recommendation 1 being completed (in green) and recommendation 2 in progress (in amber) as it required further work. • The Temporary accommodation (long term crisis) was also presented as green despite completion date of 31 March 2026 • The Counter Fraud MRF report had been received, and officers were completing the MRF, this item would be placed on the agenda of the next meeting to be held in June. • Members requested an update on the contingency plans considering the impact of the Middle East events. In response, the Executive Corporate Lead Officer stated that the MTFS was scheduled to be updated during the end‑of‑spring to summer period and would be reported to the September meeting. The update covered a five‑year period with explicit assumptions and sensitivity analyses, including factors such as pay, inflation and interest rates.He explained that he maintained a live briefing on Middle East events, received weekly updates, and shared this information with the Leader, Cabinet Members and Group Leaders. He noted that he would also be making a presentation at Full Council the following day. He further reported that the Council’s fuel usage was 55,000 litres per month, and that if oil remained at $100 per barrel, the projected additional cost to the authority would be £13,000 to £14,000 per month. The Council had financial mitigations in place, including a £700,000 COVID‑era reserve as a first source to meet these anticipated costs and to avoid impacts on service delivery. It was AGREED to note the current position and that the Chair and Vice Chair would receive a copy of the regular briefings on the current situation due to the impact on the Middle East.
Y penderfyniad fel y'i cofnodwyd
AGREED to approve the principle of establishing a Governance Group within the AGS process.
The proposal to establish a formal Governance Group as part of the Annual Governance Statement (AGS) was presented for consideration. The rationale for introducing the Group, as set out in the CIPFA Addendum 2025, was explained along with the expected benefits for strengthening oversight and forward‑looking governance practice. It was AGREED to approve the principle of establishing a Governance Group within the AGS process.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the draft Annual Governance Statement and the updated Action Plan.
The draft Annual Governance Statement for 2025–26 was presented. Updates were provided since the January workshop, progress on the Action Plan, and the timeline for completion. Members reviewed the draft and offered comments on the presentation of risks, the clarity of governance narrative, and the alignment with the CIPFA/SOLACE framework. It was AGREED to note the draft Annual Governance Statement and the updated Action Plan.
Y penderfyniad fel y'i cofnodwyd
AGREED (i) to note the report and the current position of the Internal Audit Service; and (ii) that Internal Audit participated in the meetings relating to the Lampeter Campus a project in Lampeter as soon as possible, in order to provide input on audit standards, including foresight and early involvement to advise on emerging risks and appropriate controls. Committee requested that this was passed on to the Leadership Group accordingly. It was noted, however, that the project was already included within the Internal Audit Plan for 2026/27.
The Corporate Manager – Internal Audit provided a detailed update on audit activity undertaken during the quarter. Members were briefed on completed audits, work in progress, and the overall level of assurance emerging from the reviews. Significant and moderate management actions were explained, and Members sought clarification on timescales for implementation. It was AGREED (i) to note the report and the current position of the Internal Audit Service; and (ii) that Internal Audit participated in the meetings relating to the Lampeter Campus a project in Lampeter as soon as possible, in order to provide input on audit standards, including foresight and early involvement to advise on emerging risks and appropriate controls. Committee requested that this was passed on to the Leadership Group accordingly. It was noted, however, that the project was already included within the Internal Audit Plan for 2026/27.
Y penderfyniad fel y'i cofnodwyd
AGREED to approve the Internal Audit Charter 2026/2027.
The updated Internal Audit Charter was presented for approval. An outline of the amendments relating to Governance & Audit Committee responsibilities to Internal Audit, qualifications within the audit team, and counter‑fraud arrangements was provided.. Members acknowledged the importance of aligning the Charter with new Global Internal Audit Standards. It was AGREED to approve the Internal Audit Charter 2026/2027.
Y penderfyniad fel y'i cofnodwyd
AGREED to approve the Internal Audit Annual Plan 2026/27. Following a brief discussion, members requested that a detailed report on the Aberaeron Coastal Defence be presented to the June meeting. It was also noted that the Executive Corporate Lead Officer had always attended monthly meetings with the project board on this project. It was also reported that the Audit Manager, Julie Brown would be retiring in May following 38 years of service with the authority and the Corporate Manager – Internal Audit thanked her for her service. The staffing structure would therefore be amended accordingly.
The Committee considered the proposed Internal Audit annual plan for 2026/27. The methodology used to identify priority areas, including risk assessments, strategic objectives, and assurance mapping was summarised to Members . Members noted that the plan would be subject to review throughout the year should new risks or priorities emerge. It was AGREED to approve the Internal Audit Annual Plan 2026/27. Following a brief discussion, members requested that a detailed report on the Aberaeron Coastal Defence be presented to the June meeting. It was also noted that the Executive Corporate Lead Officer had always attended monthly meetings with the project board on this project. It was also reported that the Audit Manager, Julie Brown would be retiring in May following 38 years of service with the authority and the Corporate Manager – Internal Audit thanked her for her service. The staffing structure would therefore be amended accordingly.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the report.
An update on the Governance Framework Review was presented. Members were briefed on key findings, strengths and areas for improvement relating to internal controls, risk management, and compliance. It was AGREED to note the report.
Members reviewed the quarterly Corporate Risk Register. The Corporate Lead Officer – Policy & Performance & Public Protection reported that there were no significant changes since the previous meeting. The Chair queried why the risk relating to ICT arrangements and Cybersecurity risks had not changed since the recent Audit Wales report. The Corporate Lead Officer – Policy & Performance & Public Protection confirmed that he had discussed this matter with the responsible officer, who had advised that the risk level remained unchanged. It was also noted that the final decision regarding the adequacy of risk management lies with the Leadership Group, who had considered the register in February. Progress updates had been updated by all risk owners. To note the current position as presented.
Y penderfyniad fel y'i cofnodwyd
AGREED to note the progress update
Members received a progress update on actions arising from the Panel Performance. An update was provided on the significant work completed to date, ongoing actions, and areas requiring further progress. It was AGREED to note the progress update
Y penderfyniad fel y'i cofnodwyd
AGREED to note the content of the Programme and include the suggested additions. These were: • Additional meeting to be held during the Autum period as only one had been arranged to consider the Statement of Accounts. A date would be requested and circulated to Member accordingly • A report upon the Aberaeron Costal defence be presented to the June meeting
The Forward Work Programme was presented for review. It was AGREED to note the content of the Programme and include the suggested additions. These were: • Additional meeting to be held during the Autum period as only one had been arranged to consider the Statement of Accounts. A date would be requested and circulated to Member accordingly • A report upon the Aberaeron Costal defence be presented to the June meeting
None.
Rhaid i gynghorwyr ddweud pan fydd ganddyn nhw gysylltiad personol â rhywbeth sy'n cael ei drafod, fel swydd, eiddo neu aelod o'r teulu. Mae buddiant sy'n rhagfarnu yn ddigon cryf i'r cynghorydd adael yr ystafell fel arfer a pheidio â chymryd rhan.
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Yn rhestru cynghorwyr presennol y cyngor yn unig. Nid yw aelodau cyfetholedig, swyddogion a chyn-gynghorwyr yn cael eu dangos.