Wrthi'n llwytho
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RESOLVED: That the minutes of the Governance and Audit Committee held on 10 February 2025 be approved and signed as a correct record.
RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
RESOLVED: That the Conwy County Borough Council – Detailed Audit Plan 2025 be noted.
RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2024/2025 be endorsed.
RESOLVED: That the Internal Audit Annual Report 2024/2025 be noted.
RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
RESOLVED: That the Panel Performance Assessment Arrangements and draft scope in Appendix 1 be noted.
RESOLVED: That the final reports received from Audit Wales be acknowledged.
Apologies for absence were received from Councillors Kay Redhead, John Roberts and Tom Montgomery.
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.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the minutes of the Governance and Audit Committee held on 10 February 2025 be approved and signed as a correct record.
The minutes of the Governance and Audit Committee held on 10 February 2025 were submitted for approval. RESOLVED: That the minutes of the Governance and Audit Committee held on 10 February 2025 be approved and signed as a correct record.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
The Governance and Audit Committee Forward Work Programme was presented. Consideration would be given to reducing the number of reports due to be presented to the Committee on 30 June 2025, as there were currently 9 reports scheduled. RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Conwy County Borough Council – Detailed Audit Plan 2025 be noted.
Note: The following Audit Wales Officers were in attendance for this item: Audit Manager (Financial Audit), Audit Manager (Performance Audit) and Audit Lead (Performance Audit). The Audit Manager (Performance Audit), together with the Audit Manager (Financial Audit), presented Conwy County Borough Council’s (CCBC) Detailed Audit Plan, which outlined the planned audit work for CCBC during 2025. The following was discussed: • In respect of the audit timetable, it was confirmed that a risk assessment had been carried out along with accounting estimates planning and detailed IT work. • CCBC’s financial audit would commence in July, 2025. • The planned performance work to review cyber security was welcomed. • Trace services involved a review of a specific Council service within all six North Wales Local Authorities, which allowed for benchmarking. RESOLVED: That the Conwy County Borough Council – Detailed Audit Plan 2025 be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2024/2025 be endorsed.
Members were presented with the Chair of the Governance and Audit Committee’s (GAC) Annual Report. Thanks were extended to the Chair, the Head of Audit and Procurement and to officers for their detailed reports and excellent contributions to the Governance and Audit Committee. RESOLVED: That the Governance and Audit Committee Chair’s Annual Report 2024/2025 be endorsed.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Internal Audit Annual Report 2024/2025 be noted.
The Audit Manager presented the Internal Audit Annual Report for 2024/2025. The following was discussed: • It was confirmed that both an internal and external audit of the harbour accounts was required as part of the annual return. • The Audit Manager would provide Members with a cost benefit analysis in relation to fraud initiative work. • Benchmarking in relation to the number of Audit Staff within Local Authorities had not taken place since the Covid-19 pandemic, due to a lack of reliable data. - The number of Conwy County Borough Council Audit staff was comparable to neighbouring authorities. • The Head of Environment, Roads and Facilities advised that progress had been made in respect of actions identified for fleet services including work to address staff structures, processes, building reconfiguration and changes to software systems. - Progress on delivering improvements had been impacted by the unexpected departure of a senior staff member and technical issues relating to software development. - It was confirmed that obsolete stock was being listed. - Parts had been kept from old vehicles when sold to minimise the risk of not being able to source these parts in future. - Some of these parts would now be sold at auction. - A record was kept of fast moving stock. • The target in respect of the performance indicator for average actual cost per directly chargeable audit day would be amended by June 2025 to include all payroll on-costs. • It was confirmed that the Limited assurance report in respect of the Disables Facilities Grants would now be addressed as a new manager and team was in place. • The Audit Manager would review the amount of time between practical completion dates and the date final accounts were received, as there were some significant gaps. RESOLVED: That the Internal Audit Annual Report 2024/2025 be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
The Strategic Director – Finance and Resources provided Members with a presentation, which provided information on the current financial position and outlook for the Council. The following was discussed: • The Leader extended his thanks to senior officers for their work on the resilience plan. - 70% of the Council’s Budget came from Welsh Government (WG) and it was suggested that the funding formula did not reflect the costs associated with an ageing population. - Whilst the Council was required to comply with legislation, insufficient additional funding was provided for this purpose. • Whilst detailed monitoring of the 2025/2026 budget had not yet taken place, there were no known areas of concern at this stage. • It was confirmed that general recommendations from the Chartered Institute of Public Finance and Accountancy (CIPFA) were included within the Resilience Plan and that some specific pieces of work, such as a review of the Asset Management Plan, were also being undertaken. • The Chief Executive regularly engaged with the Welsh Government (WG) and the Strategic Director for Finance and Resources was a member of the Society of Welsh Treasurers. - The Deputy Leader confirmed that Cabinet Members regularly raised concerns in relation to the funding formula. - It was important that residents were made aware of the Council’s financial situation. - It was felt that an independent review of the funding formula was required. • It was suggested that the revenue consequences of capital decisions should be made clear. • WG were conducting a consultation in respect of improving the administration and enforcement of Council Tax in Wales. - There was some concern that debt collection could become more complex, which could impact on collection rates. • Fees and charges were being reviewed as part of the Resilience Action Plan. A more corporate approach would be adopted to achieve a corporate overview and allow for a consistent approach. • The Strategic Schools Planning Group was reviewing the Council’s school estate. - As school closures and amalgamations took a significant amount of time, assistance was being provided to schools to manage their finances. - A national review of school funding was taking place, as well as a local review. - A loans process was in place, however support was provided to schools, which may avoid the need for a loan. • Whilst it had been decided that earmarked service reserves should remain with the service, this could be reviewed in future. RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Panel Performance Assessment Arrangements and draft scope in Appendix 1 be noted.
The Strategy, Performance and Engagement Manager presented a report which set out the draft Scope for the Panel Performance Assessment, which would take place between December 2 and 5, 2025. The following was discussed: • Whilst it was suggested that the proposed scope on leadership challenge should be transformational change, it was advised that a lot of work was already taking place in this area. - Work with the Chartered Institute of Public Finance and Accountancy (CIPFA) provided a longer-term approach which would be more effective. - There was an opportunity as part of the Corporate Joint Committee for the 6 North Wales Local Authorities to work together on transformation to drive down costs. • It would be queried as to whether both the Chair and Vice-Chair of the Governance and Audit Committee could be interviewed as part of the panel assessment. • How evaluation of the Governance and Audit Committee would be measured would be confirmed with the Welsh Local Government Association (WLGA). • Consultation with the business community was an area of focus. • There would be an opportunity for the public to contribute via an engagement survey or as part of a focus group of community representatives. - Consideration would be given as to how wider public engagement could be achieved. • Whilst the panel performance assessment would require a significant resources, Local Authorities who had completed the process had found the output beneficial. • Following the process, an action plan would be presented to the Governance and Audit Committee in 2026. RESOLVED: That the Panel Performance Assessment Arrangements and draft scope in Appendix 1 be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the final reports received from Audit Wales be acknowledged.
The Strategy, Performance and Engagement Manager presented an overview of regulatory reports recently issued by external regulators. The regulatory reports presented were as follows: · The Biodiversity and Resilience of Ecosystems Duty · Annual Audit Summary 2024 – Conwy County Borough Council The following was discussed: • Concern was raised that there was no explicit comment on the need to provide adequate funding for unscheduled care. • Due to budgetary pressures, the Council, in setting the 2025/26 budget, made no provision to build the Council’s reserves. - It was the intention that some one-off monies could be added to reserves. • An update on the national Audit Wales report on ‘Cracks in the Foundations – Building Safety in Wales’ would be provided to the Governance and Audit Committee in June, 2025. RESOLVED: That the final reports received from Audit Wales be acknowledged.
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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