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RESOLVED: that subject to the above, the minutes of the meeting held on the 19 March 2025 be received and approved as a true and correct record of the proceedings.
RESOLVED, The Committee considers, approves and provides feedback on the updates listed in 2.1 of the report cover.
RESOLVED that • The committee considered the report and the content and assessed the Audit’s progress and performance. • The committee did not want any further assurances and discussed the audited areas
RESOLVED that, the Committee considered and commented on the Chief Internal Auditor’s annual report and overall opinion.
RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
RESOLVED: that the Treasury Management 2024/25 update Report be noted.
RESOLVED: that the Corporate Risk Register Review information report be noted.
RESOLVED: that the information report on the Terms and Reference of the Governance and Audit Committee be noted.
Apologies were received from Councillor Arwel Roberts. Councillor Ellie Chard apologised she would have to leave the meeting early.
Lay Member, Nigel Rudd declared a personal interest as he was a member of the Conwy County Borough Council Governance and Audit Committee. The Chair, Lay Member David Stewart declared a personal interest in relation to all items on the agenda as he was a recipient of a Clwyd Pension Fund Pension. Lay Member, Paul Whitham declared a personal interest in relation to all items on the agenda as he was a recipient of a Clwyd Pension Fund Pension. Councillor Ellie Chard declared a personal interest in relation to all items on the agenda as she was a recipient of a Clwyd Pension Fund Pension.
The Chair informed Members, he had an urgent item regarding Denbighshire Leisure Limited. He explained due to the potential for the discussion to be confidential with the need to be in Part 2 that discussion would take place following the business on the agenda.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that subject to the above, the minutes of the meeting held on the 19 March 2025 be received and approved as a true and correct record of the proceedings.
The minutes of the Governance and Audit Committee meeting held on the 19 March 2025 were submitted. Matters of accuracy – Page 13 – For information - Audit Wales report: cracks in the Foundations - building safety in Wales – The Chair confirmed that assurance had been provided later in the meeting to assure members that companies named in connection with Grenfell Tower disaster had not been engaged with the council. Matters arising – Page 8 – Minutes – The Section 151 Officer confirmed she was aware of the request for Governance and Audit to receive the Capital Plan and was reviewing a number of aspects of the Capital Plan. A full response would be provided for Members. Page 14 - For Information - Audit Wales report: Cracks in the foundations - building safety in Wales – The Chair confirmed that the report and an additional report on contaminated land had been presented to Scrutiny Chairs and Vice Chairs for discussion and both topics had been accepted and included in the relevant Scrutiny forward work programmes. Page 16 - Governance and Audit committee work programme – The Monitoring Officer confirmed he had been in contact with the Democratic Services Manager. Who was in the process of drafting a response. The issue was around the mechanism in place to ensure all Lay Members had a method of contributing to the response to the consultation. Further work was required to establish a mechanism to ensure Lay Members had the opportunity to respond prior to the discussion taking place by the Democratic Services Committee. Page 16 - Internal audit charter, strategy and quality assurance improvement programme 2025-2026 – The Chief Internal Auditor confirmed the report of fees and charges would include work on mapping out all fees and charges within Denbighshire County Council and when they were all last reviewed. Page 16 - Governance and Audit committee work programme – The Monitoring Officer confirmed the recruitment pack for a Lay Member of the Governance and Audit was being finalised and it was hoped the advert would be published next week. Alongside advertisement it would be circulated to neighbouring authorities and potential interested parties. The Monitoring Officer conveyed his thanks and gratitude to the sterling work Lay Member Paul Whitham had contributed to the Governance and Audit Committee. He stressed his contributions, and challenge had always been fair and constructive. He wished him all the best in future ventures. RESOLVED: that subject to the above, the minutes of the meeting held on the 19 March 2025 be received and approved as a true and correct record of the proceedings.
Y penderfyniad fel y'i cofnodwyd
RESOLVED, The Committee considers, approves and provides feedback on the updates listed in 2.1 of the report cover.
The Chair introduced the report (previously circulated). He welcomed the Head of Finance and Audit to guide members through the papers. Members heard the report had been presented to Cabinet on 29th April before Governance and Audit Members. Members were guided to appendix 1 which detailed the final version of the savings tracker for the financial year 2024/25. When the budget was set for 2024/25, savings proposed were categorised including major savings proposals which totalled £2.7m of which £2.2m (82%). Some of the saving proposals detailed were still being worked upon. Some savings were delayed hence not reaching the potential saving for a full financial year this would be reflected in the 2025/26 savings. Details also included the smaller non-strategic saving category which totalled £5.3m with having achieved £4.9m of that total. Emphasis was given to the hard work and considerable changes the authority had made to achieve those savings. A review of savings that had not been achieved was conducted when setting the 2025/26 budget to consider the impact on the 2025/26. A review of each budget and actions had been noted with details included in appendix 1. Members were guided to appendix 2 which was the updated medium term financial plan covering the period 2026/27 to 2028/29 financial years. It was a high-level estimate of known pressures, including a range of assumptions providing a low, medium and high estimate of costs for each pressure. It illustrated the uncertainty of the figures and the amount of work still required to refine the projections. It was stressed there remained a great deal of uncertainty around the figures. The 2026/27 financial year illustrated a low indication of pressure of £14m, medium pressure of £21m and a high level of £26m. Similar figures had been projected for 2027/28 and 2028/29 financial years. Members heard the importance of noting the financial challenge the authority faced remained for the forthcoming years. The impact on the estimated increases in Council Tax and funding from Welsh Government were included in the report. Included were working assumptions with no decisions having been made on Council Tax. Members were informed an error was made in appendix 2 stating it had come from the Wales Fiscal Analysis which it had not the figures were the working assumptions officers based on the absence of other data. The balance to bridge the gap for financial year 2026/27 would be £8m at the low, £11m middle and £12m high. Appendix 3 provided details of the medium term financial strategy. Which provided details of the authority’s strategic approach to the management of finances and outlined some of the financial issues which may be faced over the next 3 years. The paper was an early version and would be refined over the financial yar 2025/26. It provided details of workstreams that required progression to achieve balanced budget in 2026/27 and future years. Appendix 4 was the annual self assessment of financial resilience and sustainability. As a request of the committee a stress test of the council’s budget processes was conducted. The Chair thanked the Head of Finance and Audit for the detailed run through the appendices to the report. Following the introduction the Chair opened the discussion; the following points were discussed in greater detail: · One of the difficulties with the savings tracker was several of the savings were related to individuals. Thus, making it difficult to provide too much detail to ensure the identity of the individuals remained anonymous. The Head of Finance confirmed she could provide further detail to members outside of the meeting. · The forecast for the increase in car park fees along with other fee increases and cost reductions were included in the savings target. Reports which provided detail of the shortfall in savings had been presented to Performance Scrutiny. The report provided details and assurance of the process that was in place. It was stressed the savings proposal on car park fees continued to be monitored. · One of difficulties found had been as the categorisation of proposed savings for 2024/25 had taken place it was difficult to go back and change the categorisation. Going forward for any savings proposed in 2025/26 it had been listed by category with income being listed as a category. There was savings in relation to collaboration for 2025/26, if it was a future possible saving it could be added. · As part of setting the 2025/26 budget the saving proposals were reviewed. To ascertain any risks of saving targets not being met for the current financial year. Services and departments along with members had to challenge the plan when balancing the budget. · Staff were reviewing and updating figures regularly to ensure up to date data was available. · Open engagement with staff to ensure discussions around saving proposals continued. It provided all with knowledge and understanding of what was required by the council. · All members of the committee applauded the work undertaken to reach the savings made to date. · There was a fees and charges policy within the authority. Within that policy it was delegated to Heads of Service to annually increase any fees and charge in line with the rate of inflation. It also stated the authority should be at cost recovery where it could be. The need for a piece of work around fees and charges had been noted. It was confirmed a scope for a review on fees and charges had been presented to the Budget and Transformation board and approved to commence. · If members requested a figure could be set within the Council Tax and budget gap table for a specific council tax band. The reason for adding just a percentage had been it could be applied to all bands. · It was early to dictate what the revenue support grant would be for future years. There were several national events that would influence the figure this year. · The annual pressure line on graph detailed in appendix 3 related to an assumption that inflation would fall and work from the transformation programme to reduce demand on services. The reason for the line not being solid was due to the level of uncertainty. The figures were high level forecasting and would be refined. · The Head of Finance and Audit stated she was still awaiting clarity on the NI situation. Discussions were ongoing between Westminster and the Senedd which had caused delays. · Members noted the risk around National Insurance contributions and Denbighshire Leisure Limited. · The ear-marked revenue reserve of –£2.5 m against schools had been forecast for the year. Each school had a delegated budget and was allowed to retain any surplus budget. It could go into a deficit only with a licence signed off by local authority officers. There were several schools going into a deficit budget. It demonstrated the pressures faced by schools to balance their budget. Ach school was required to have a recovery plan in place. The Internal Audit team had conducted a piece of work on schools in financial difficulty. · The centrally earmarked reserves were closely controlled. Cabinet was in control and made decisions in relation to those funds. · Members heard the stress test of the budget process was not too onerous on officer time. It permitted reflection and a review at a given time. She had no objection to continue the process. Members agreed to continue with the report on an annual basis. · It was felt that the Performance Scrutiny gave the appropriate time and discussion to the agenda item. It had been included in the forward work programme for the Performance Scrutiny. · The new financial system had been a considerable change, bringing numerous systems together. A review and update of Financial Regulations by Finance would need to be done, considerable thought to when that review could be conducted had to take place. It was stressed it would need to be done thoroughly and not rushed. The Head of Finance stated she would discuss with the Chief Internal Auditor as to include in the Annual Governance Statement. · It was felt the new financial system was a major change to several systems. The implementation went as well as it could have. It was stressed this was the first year the closure and end of year processes would be completed under the new system. Good progress on moving forward with the new system had been made. The system was cloud based, with no expected expiry date. · The new system was not the reason for the delay in 2022/23 and 2023/24 it had compounded the issue. · Members raised concern and issues around the level of funding received from Welsh Government against the level of resources and services offered by the authority. It was a difficult balancing act to maintain a level of service against increase in costs whilst offering the same level of service. It was suggested that a possible line of discussion when setting Council Tax around the fundamental issues faced by Local Governments and the level of services provided was made available to the public including the potential to significantly increase council tax to bridge the gap. The Monitoring Officer confirmed he would feed back comments to Cabinet. It was suggested Members have some consideration to the discussion and provide feedback to the Head of Finance and Audit. RESOLVED, The Committee considers, approves and provides feedback on the updates listed in 2.1 of the report cover.
Y penderfyniad fel y'i cofnodwyd
RESOLVED that • The committee considered the report and the content and assessed the Audit’s progress and performance. • The committee did not want any further assurances and discussed the audited areas
The Chief Internal Auditor (CIA) introduced the report (previously circulated). Members were updated on the Internal Audit Team’s progress in terms of its service delivery, assurance provision, reviews completed, performance and effectiveness in driving improvement. The report provided information on the end of year work carried out by Internal Audit since the last committee meeting. The report provided the committee the end of year update on Internal Audits performance for the previous 12 months. A table detailed the performance level for the year had been included in the agenda papers. The CIA praised the work carried out by his team. From the start of the year being short staffed to achieving the level of audits completed was commendable. The report also included summaries of Internal Audit reports completed since the last update. Confirmation that 10 Audits had been completed since the last committee meeting in January 2025, six being awarded a high assurance rating and four received a medium assurance rating. Members were guided through the details of the completed Audit Wales reports. Along with details of reports completed by Estyn, CIW and other external regulator reports. Members were reminded that the audit team was relatively young. Training was essential for the development and knowledge of the team. The Career Pathway Principal Internal Auditor had enrolled with the Institute of Internal Auditors and was due to start studying towards the certified qualification. One of the Career Pathway – Senior Auditors had enrolled with the Institute of Internal Auditors and was about to start the Practitioner level qualification in May 2025. As stated within the report the last year had been a challenging year for Internal Audit with a number of factors outside the control of the team which included: six whistleblowing complaints during the financial year; between the middle of June through to the middle of August, three members of the Internal Audit Team provided support to the Waste project; the team experienced an unusually high amount of sickness from 1 April to 31 March amounting to 219 days being lost, and one of the Career Pathway - Senior Auditors resigned on the 25 November which influenced the delivery of the plan. It was confirmed the NFI piece of work had been completed. All matches had been investigated and a total of £48,620.99 in overpayments has been identified and the team were in the process of recovering those over payments. Members were guided through the progress made against the 2024-2025 plan, details included audits that had been completed, put on hold and deferred to 2025-2026. The Chair thanked the CIA for the detailed report and introduction. He stated in his opinion Internal Audit was the ears and eyes for the committee as to the workings of the authority and beyond. On behalf of the committee the Chair was grateful for the full audit reports being sent to members and officers responding to any questions. Members echoed the Chairs comments and commented how valuable the audit team were in the authority. In response to members comments the CIA confirmed in response to any whistleblowing reports, the Monitoring Officer and Section 151 officer were informed, to review and assess the best way to proceed with the report. There were different options to proceed with whistleblowing reports, including inhouse reviews completed by services, external consultants or the Internal Audit team carrying out an investigation. Members were made aware of an agreement in place with the other North Wales authorities to support when with investigations. It was stressed to Members the Audi work plan was constantly reviewed and work was moved to accommodate audits that were required to be completed and those that could be deferred. The CIA necessary stated he held regular meetings with the Principal Auditor to ensure all areas of audits were completed. Members raised concerns on the capacity and time of members of the audit team. In response the CIA emphasised that the number of whistleblowing reports received gave officers assurance that officers and members of the public were confident to come forward with any concerns or failings. The audit team capacity over the last 12 months had been of a concern, the CIA and Head of Finance had discussed potential ways of addressing concerns and over the summer months progress the team forward. The Head of Finance stressed the importance of remembering the flexibility of the audit plan. The plan was set at a specific point in time with the availability of to move on a risk-based assessment. Members were encouraged to raise any concerns or issues they had with the CIA who in turn would address and review. Members heard there was often value in the work conducted with special investigations and lessons learnt for other services and departments. Lay Member Nigel Rudd raised some issues on the National non-domestic report (NNDR) report. He confirmed he had spoke to the CIA to ask if a missed opportunity when scoping this report was made. He stated in his opinion it did not specify the number of properties in the council, the volume of finance raised or recovered, the volume of arears year on year and the balance between that was recovered into the national pool and that what was reallocated from the National pool. The CIA thanked the Member for his email and comments. When scoping the NNDR audit he confirmed the areas raised by the member were included as part of the testing. It was included in the audit working papers but may not be included in detail in the audit report and opinion. The report condensed the work the auditor completed in the audit. The CIA confirmed he had communicated to one of the managers in the NNDR team and they were in the process of collating the information. Once it was available the CIA confirmed he would circulate the information. When scoping and completing an audit the team can be in a service for several days observing and asking questions. If the audit team had to revisit the service and ask further questions it may cause more disruption and cause services to be irritated with the disruption. Members heard the importance of keeping a positive working relationship with services. Concerns were raised regarding the Car park fees audit. Members noted it had been 8years since the last review of the area had been conducted. Questions arose if there were any other areas that had not had a review completed in several years. The CIA confirmed car park fees had been informally reviewed during the last 8 years. Car park fees are informally reviewed on an annual basis. The CIA confirmed the comments and concerns had prompted him to look at other areas of fees for future audits. Benchmarking against neighbouring authorities was difficult due to the difference in landscape between authorities. The team do look at neighbouring authorities and the private car parks when conducting the audit work. The Section 151 Officer stressed the scope of the audit was to review the considerations had been given to reach the £700k for assurance around the figures that are inputted into the MTFS. When scoping work the CIA confirmed a discussion with Service Managers to look at what best outcome of the review was conducted. The CIA stressed the importance of him remaining independent when reviewing and scoping the audit work. Confirmation from the Audit Wales representative Mike Whiteley confirmed that there was no outstanding work for the Grants certification 2021-22. He confirmed a copy of the work could be passed on to the CIA. The CIA stated he would liaise with the Head of Service to ensure any reviews or responses to Audit Wales Work had been provided to the committee. It was also stressed the reason a number of the major savings proposal work was on hold was due to a number of reasons. Some were due to the service not ready for audit to commence work with others due to resource issues. The Chair thanked the CIA and all the audit team for the work completed and presented. Councillor Bobby Feeley proposed the recommendations as stated in the report seconded by Lay Member Paul Whitham. Lay Member Nigel Rudd abstained from the vote, all other members were in favour. RESOLVED that • The committee considered the report and the content and assessed the Audit’s progress and performance. • The committee did not want any further assurances and discussed the audited areas
Y penderfyniad fel y'i cofnodwyd
RESOLVED that, the Committee considered and commented on the Chief Internal Auditor’s annual report and overall opinion.
The Chief Internal Auditor, introduced the report (previously circulated). He explained the report covered the work done during the year 2024-25. He suggested in the future that the Annual Audit report was presented on a separate occasion to any internal audit update reports to reduce duplication. The new Global Internal Audit Standards (GIAS) together with the GIAS in the UK Public Sector require the ‘chief audit executive’ to deliver an annual internal audit opinion and a report that the organisation can use to inform its annual governance statement. This Committee’s terms of reference require it to consider the annual report of the Chief Internal Auditor. The Chief Internal Auditor stated when forming an overall opinion a number of areas are considered including the scope of the outcome of internal work throughout the year, follow up actions from the previous years audits, the effectiveness of management to any risks and issues internal audit had raised, work completed around special investigations and assurance received from external regulators. The Chair stressed the importance and risks associated with fraud and the potential for it to grow. He informed Members, Audit Wales were due to conduct a report on fraud. He suggested to the committee that an annual report on counter fraud and all that goes in to the work involved with investigations and preventing fraud was presented to the Governance and Audit committee. The Chief Internal Auditor confirmed that was a report that could be included to the work programme. Members heard access to the Strategy for the Prevention and Detection of Fraud, Corruption & Bribery and response plan was on the Denbighshire County Council web page. Links would be sent to Members following the meeting. The Chair stressed the importance of officers and Members being able to access the information or having knowledge of where to look. The Chief Internal Auditor confirmed that an update of the strategy was due last October but had unfortunately been delayed. He confirmed an e-learning module was due to be introduced in May for all employees to complete. It was hoped the module would be made mandatory for all staff. All polices and procedures would be updated in the summer months. The Chair asked in future reports, Members had sight of the mapping of risks to internal audit work. It would allow Members to align risks to audit work. The Chief Internal Auditor stated the document would sit better as an attachment to the Internal Audit Annual Plan which was due to be presented at the June committee meeting. An observation was made with regards to the drop in audit agreed actions that had been implemented by services recorded on the performance management system Verto. The Chief Internal Auditor informed members, audit officers had always asked for the relevant audit number to be included on entries on Verto. Unfortunately, this had not always been included so it made it difficult for audit officers to pull all information from the system. Going forward the Chief Internal Officer stated he would try and state when the last time a particular audit was previously undertaken. Data was only held by the authority for 7 years so if an audit had taken place over that time frame the exact date would not be available. Which may be the case given the flexible plan within the audit work. Members raised concern that several audit officers were involved in the roll-out of the new waste service, taking time away from completing audits. It was confirmed that a discussion between the Head of Service and Chief Internal Auditor had taken place and a decision that Internal Audit could support the role out at the time was agreed. At the time the Chair and Vice-Char were not consulted upon. It was stressed at that time the department were fully staffed, and work was up to date, it was deemed the service had capacity to support the Environmental Service. The auditors involved were able to apply their audit skills in another area and felt it was a valuable exercise. The Chair informed the committee he had made his concerns known to the Chief Executive during his regular one to one catch ups. Members heard the money recovered from the National Fraud Initiative had been found in overpayments from council tax, CTRS and housing benefits with the majority from council tax overpayments. The recovery will be made by Department of Working Pensions. The money recovered will not be available to the authority. The Chief Internal Auditor confirmed in his opinion agile working, worked well for the service. The level of sickness in the department was for a variety of reasons. The Monitoring Officer confirmed the level of sickness across the council was recorded and reported on a regular basis, the level as an authority historically has always been good compared to other public sector organisations and authorities in Wales. Without the data in the Monitoring Officers experience, agile working enabled staff to remain in work during minor ailments for example. RESOLVED that, the Committee considered and commented on the Chief Internal Auditor’s annual report and overall opinion.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
The Governance and Audit Committee’s Forward Work Programme (previously circulated) was presented for consideration. The Chair thanked the Chief Internal Auditor for arranging a separate meeting for the Chair and Vice Chair to discuss the forward work plan outside of the meeting. He felt it was beneficial as Chair to discuss future agendas outside of the meeting. He suggested it may be beneficial that the meeting was attended by democratic services. The Chair stressed that the June Governance and Audit Committee agenda was heavy with a number of reports required due to timescales. Members heard an information report entitled ‘The Performance Management Guide’ had been deferred and would be presented at the next meeting. The Chair stressed the importance that the committee receive the Corporate Governance Code agenda item. The Monitoring Officer confirmed it would be included at the next Committee meeting. With regards to the Statement of Accounts the Chair suggested a short formal report be presented to Committee at the next meeting to update Members on the status and the reasons behind the delay. The Chair reminded Members the issues had been around the valuation of assets. The Head of Finance and Audit agreed, she suggested the title be amended to ‘an update on where Denbighshire is with regard to the statement of accounts.’ The importance was stressed to Members as in the July meeting the draft Governance and Audit Committee annual report that was presented to Council was due to be drafted and potentially would have to note the difficulties around the statement of accounts. Members were reminded of the scheduled training events. The training for the self-assessment had been brought forward to accommodate its inclusion in the Annual Governance Statement. The Chair encouraged Members to attend if they could. RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that the Treasury Management 2024/25 update Report be noted.
The Chair briefly introduced the report (previously circulated) and informed the Committee that the report was for information only. The Head of Finance and Audit confirmed there was no significant changes or anything unexpected within the report. Members were also assured that the staffing issues previously discussed had been resolved. RESOLVED: that the Treasury Management 2024/25 update Report be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that the Corporate Risk Register Review information report be noted.
The Chair introduced the Corporate Risk Register review information report (previously circulated). It was noted that Risk 31 around corporate fraud might need to consider Audit Wales reports when next reviewed. Members were guided to Risk 48 – recruitment and retention which was due to be removed from the register and relayed out to individual service risk registers to manage. The Chair raised concerns on this move suggesting that it may in certain instances still require a corporate overview. The Head of Corporate Support Service - Performance, Digital & Assets confirmed a number of risks were managed by Heads of Services and covered within individual service risk registers. The de-escalation of Risk 48 showed the active role the Corporate Executive Team (CET) were doing when reviewing the risk register. Members heard that each service had completed a workforce plan which had been collated into a corporate workforce plan for the whole authority. Which would allow CET to use when completing the review of the Corporate Risk register. It was agreed to raise the governance functions concerns would be discussed at the next review meeting. Members welcomed the involvement of Senior Leadership Team (SLT) in aiding ‘deep dives’ into certain risks. It was felt SLT were in closer contact to employees in the service. The Monitoring Officer confirmed Heads of Service were in closer proximity to those risks but also it would be beneficial having more involved in those deep dives to achieve a positive outcome. The Monitoring Officer confirmed the Risk Appetite Statement was included on the Budget and Transformational board forward work programme for the May meeting. The Head of Corporate Support Service - Performance, Digital & Assets informed members confirmed the Corporate Risk Register would be tabled as an item at the November Governance and Audit Committee meeting and if needed an information report would be provided to Members at the July meeting. The Chair felt one information report in the Spring was beneficial prior to the Corporate Performance assessment report but a further information report was not required, all Members agreed. RESOLVED: that the Corporate Risk Register Review information report be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that the information report on the Terms and Reference of the Governance and Audit Committee be noted.
The Chair briefly introduced the report (previously circulated) and informed the Committee that the report was for information only. He explained that changes had been made to the terms of reference last year and although not included in the published constitution, those changes had been agreed by County Council. The Monitoring Officer stated there had been a delay in updating the website version of the constitution due to translation. The Terms of Reference were approved by County Council, so they were in effect. The information report was requested to allow members to raise any issues or concerns for officers to conduct any further work required. He suggested meeting with officers to ensure there was no issues on an annual basis. The Chief Internal Auditor stated if the Terms of Reference note the ‘Public Sector Internal Audit Standards’ they would need to be amended to read Global Internal Audit Standards. Further work into the new standards and what was required would take place. Lay Member Nigel Rudd asked if a review of Treasury Management and Capital strategy inline with the Terms of refence could also be considered. The Monitoring Officer suggested a light touch review be conducted and a further update be presented to committee at a future meeting. RESOLVED: that the information report on the Terms and Reference of the Governance and Audit Committee be noted.
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.
Dyw'r cyngor ddim wedi cofnodi presenoldeb ar gyfer y cyfarfod hwn.
Yn rhestru cynghorwyr presennol y cyngor yn unig. Nid yw aelodau cyfetholedig, swyddogion a chyn-gynghorwyr yn cael eu dangos.