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.
RESOLVED: That the minutes of the Governance and Audit Committee held on 27 October 2025 be approved and signed as a correct record.
RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
RESOLVED: That the Internal Audit Performance report for 1 April 2025 to 30 September 2025 be noted.
RESOLVED: a) That the Governance and Audit Committee notes the Audit Wales Audit of Accounts Report and that the Annual Finance and Governance Report 2024/2025, including the audited final Statement of Accounts 2024/2025 and Annual Governance Statement, be approved. a) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2024/2025. b) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
RESOLVED: That the Treasury Management Quarter 2 2025/2026 update be noted.
RESOLVED: That the final external regulatory reports be acknowledged.
Apologies for absence were received from Councillor Andrew Wood and Phillip Brooks (Lay Member).
None.
None.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the minutes of the Governance and Audit Committee held on 27 October 2025 be approved and signed as a correct record.
The minutes of the meeting of the Governance and Audit Committee held on 27 October 2025 were submitted for approval. RESOLVED: That the minutes of the Governance and Audit Committee held on 27 October 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. The following points were highlighted: • A self-assessment workshop for Committee Members would take place, prior to the next meeting on 9 February 2026. • As the Statement of Accounts was planned for presentation in September 2026, presenting the draft accounts prior to this may not be feasible, however, the situation would continue to be monitored and reviewed. RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Internal Audit Performance report for 1 April 2025 to 30 September 2025 be noted.
The Audit Manager presented a report on the Internal Audit Performance 1 April 2025 to 30 September 2025. The following was discussed: • It was confirmed that a further follow up audit on Houses in Multiple Occupation (HMO) would take place January 2026. - Considerable effort was needed to implement all recommendations, as progress had been hindered by the long-term absence of an enforcement officer. • It was confirmed that, following special investigations, one member of staff had been dismissed, and another received a final warning. - Action plans had been established to resolve the issues identified. - The investigations did not incur any cost to the service that requested them. • It was confirmed that recruitment of an auditor had been delayed until 2026/2027 as training a new staff member would be resource intensive. Succession planning was also being considered as the Audit Manager intended to retire in 2026. RESOLVED: That the Internal Audit Performance report for 1 April 2025 to 30 September 2025 be noted.
The Head of Audit and Procurement Services presented the Information Governance Annual Report which provided a summary of the work undertaken by the Information Governance Serviceduring 2024/2025. The following was discussed: • It was confirmed that the Head of Audit and Procurement Services was the Council’s Strategic Information Risk Owner (SIRO). • Whilst the Information Governance team only consisted of two members of staff, additional administrative support had been identified. • Efforts were underway to increase the percentage of Freedom of Information Requests (FOI) that received responses within the designated timeframe. • A policy was in place for FOI requests, which took more than 18 hours to complete. • The Information Governance Manager was part of a group who were exploring the effectiveness of the Meritec information management system. RECOMMENDED TO CABINET: That the Information Governance Annual Report 2024/2025 be approved.
The Head of Audit and Procurement Services introduced the Draft Contract Procedure Rules (CPR), and the Corporate Procurement Manager highlighted key points from within the report. The report outlined the proposed updates to the Council’s CPRs, which reflected the new requirements introduced by the Procurement Act 2023. The following was discussed: • It was confirmed that non-compliance with CPRs was subject to disciplinary procedures and would be highlighted within the annual procurement report. • Tenders were submitted using a secure post-box on the Sell2Wales platform. • Astep-by-step guide on the updated CPRs would be developed for officers. • It was confirmed that, enhancing the appeal of the tendering process for local businesses was a key priority within the Procurement Strategy. • School CPRs were due to be reviewed in 2026 which also applied to foundation schools. RECOMMENDED TO COUCIL: That the Draft Contract Procedure Rules be approved.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: a) That the Governance and Audit Committee notes the Audit Wales Audit of Accounts Report and that the Annual Finance and Governance Report 2024/2025, including the audited final Statement of Accounts 2024/2025 and Annual Governance Statement, be approved. a) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2024/2025. b) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
The Head of Finance introduced the Audited Annual Finance and Governance Report (Statement of Accounts) for 2024/2025 and the Audit Manager (Audit Wales) highlighted key points from within the Audit Wales report. The following was discussed: • Finance officers and the Valuation team had participated in an Audit Wales facilitated good practice exchange event with other North Wales bodies that had specific focus on year-end working papers and revaluations that underpin the Council’s accounts. • Members expressed an interest in receiving an information session on the movement of balances, reserves and related processes. • It was confirmed that the budget recovery reserve was established to support the revenue budget and had not required regular use. • The corporate building reserve was an earmarked reserve for specific risks associated with dilapidations. • Additional audit fees for further work associated with the audit was being considered by Audit Wales. • Audit Wales would be carrying out financial resilience work in 2026, considering how funding was distributed to Councils, and would be interviewing Section 151 officers across all Local Authorities as part of this work. • The importance of understanding the value of the Council’s assets. • It was confirmed that the issues highlighted by Audit Wales in the final accounts would not have affected the Council’s financial resilience or any decisions taken by the Council. RESOLVED: a) That the Governance and Audit Committee notes the Audit Wales Audit of Accounts Report and that the Annual Finance and Governance Report 2024/2025, including the audited final Statement of Accounts 2024/2025 and Annual Governance Statement, be approved. a) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2024/2025. b) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the Treasury Management Quarter 2 2025/2026 update be noted.
The Head of Finance presented the Treasury Management update for Quarter 2, 2025/2026. The following was discussed: • It was confirmed that some long-term borrowing arrangements had been in place for many years, with interest rates set according to the economic conditions at the time the loans were taken out. - The Council’s Treasury Management advisors had encouraged the reduction of short-term borrowing risks. - The Council’s borrowing had increased due to schemes such as the Coastal Risk Management Programme. - Members would continue to be kept informed of the impact of capital decisions on revenue. • It was confirmed that there were no concerns in respect of the liability benchmark and that a maturity profile would be included within future reports. • The Public Work Loans Board’s (PWLB) interest rates were dependent on market confidence. - Most of the Council’s long-term borrowing was with the PWLB. - Loans via the UK Infrastructure Bank could be explored for large capital requirements with climate related activity. RESOLVED: That the Treasury Management Quarter 2 2025/2026 update be noted.
The Strategy, Performance and Engagement Manager presented the Performance Self-Assessment, April to September 2025. The Self-Assessment provided a mid-year analysis of progress and challenges with key performance objectives and governance areas. The following was discussed: • Officers were commended for the excellent report. • It was confirmed that pre-placement agreement documentation was being reviewed regionally. • Project methodology was utilised to determine the status of actions. - Actions that could be completed without any obstacles would be indicated as green and a four -colour system would be introduced for future reports. RECOMMENDED TO CABINET: That the Governance and Audit Committee are assured that the Council is meeting its performance requirements under the Local Government and Elections (Wales) Act 2021 and Wellbeing of Future Generations (Wales) Act 2015 and that the Performance Self-Assessment, April to September 2025 be approved.
The Strategy, Performance and Engagement Manager presented the Corporate Risk Register - Autumn Review. The following was discussed: • It was confirmed that the assurance rating for risks was determined by evaluating whether existing controls were adequate to address the identified threats. • The Strategic Director – Finance and Resources advised that budgetary estimates for 2026/2027 had been developed and were more robust than in previous years. - It was advised that overestimating financial pressures should be avoided, as this could result in unnecessary increases to Council Tax and unwarranted budget reductions. • It was confirmed that a Cyber Security audit and follow-up had been completed, resulting in reasonable assurance. Audit Wales was scheduled to conduct an audit in the New Year. • Regarding audit non-compliance, the Strategic Director – Finance and Resources confirmed that internal controls were operating effectively, whilst noting that external factors such as insufficient funding also needed to be considered. - The Head of Audit and Procurement confirmed that work would be carried out in 2026/2027 to assess risks and the adequacy of mitigating actions. • It was confirmed that all risks had been reviewed with risk owners and had been allocated appropriately. - In relation to risk 4 (The risk that we do not respond effectively to and unexpected serious event) Members were informed that it was likely to improve following the implementation of new emergency planning methodology. - Further discussions would take place with the Head of Service and action owner in respect of homelessness risks. - The workforce risk appetite would be reviewed annually. RECOMMENDED TO CABINET: That the Corporate Risk Register - Autumn Review be approved.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the final external regulatory reports 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: · Information Governance: Arrangements for Managing Freedom of Information Requests. · Future Generations Report 2025 – Future Generations Commissioner for Wales. RESOLVED: That the final external regulatory reports 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.
Caiff datganiadau eu darllen o'r cofnodion unwaith y byddan nhw wedi'u cyhoeddi.
Yn rhestru cynghorwyr presennol y cyngor yn unig. Nid yw aelodau cyfetholedig, swyddogion a chyn-gynghorwyr yn cael eu dangos.