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RESOLVED that subject to the above, the minutes of the meeting held on the 10 June 2026 be received and approved as a true and correct record of the proceedings.
RESOLVED that; 1. The Governance and Audit committee note the performance of the TM function during 2025/26 and its compliance with the required Prudential Indicators as reported in the Annual TM Report 2025/26 2. That members note the TM update report for performance to date in 2026/27.
RESOLVED that the Governance and Audit Committee had considered the Audit Wales report – Audit of the Financial Statements 2022/23 and the Committee approved the Statement of Accounts 2022/23 and the associated Letter of Representation.
RESOLVED that the Governance and Audit Committee agree the draft annual governance statement for 2025-26 (Appendix 1, Annexes A and B) and monitors the progress made on the action plan from 2024-25.
RESOLVED that, members of the Governance and Audit Committee approve the draft Annual Governance and Audit Committee report for 2025/26.
RESOLVED: • 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 Councillor James Elson be nominated as the substitute representative.
RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
Apologies for absence were received from Councillor Carol Holliday.
Councillor Ellie Chard declared a personal interest as she was a recipient of a Clwyd Pension Fund Pension in relation to the Statement of Accounts agenda item. She also informed the Committee, she was a School Governor at two schools in Rhyl and was also a blue badge holder which may be discussed under the Internal Audit update. The Chair, Lay Member David Stewart declared a personal interest in relation to the Statement of Accounts item, as he was a recipient of a Clwyd Pension Fund Pension.
There were no urgent items.
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RESOLVED that subject to the above, the minutes of the meeting held on the 10 June 2026 be received and approved as a true and correct record of the proceedings.
The minutes of the Governance and Audit Committee held on 10 June 2026 were submitted. Matters of accuracy – Lay Member Christine Weston noted she had raised questions in relation to audit coverage in schools and if a budget monitoring audit would be beneficial. Page 16 – Statement of Accounts – would be better read as ‘ the two staff assigned by CIPFA to the project had resigned and little progress had been made since the end of 2025 as a result Council officers had been unable to made progress’ Page 18 - Medium Term Financial Strategy and Plan 2027/28 - 2029/30 – seventh bullet point – in addition it should have stated ‘subject to the Committees agreement of the recommended action’. Matters arising – Page 11 - Council Performance Self Assessment – it had been agreed at a previous Governance and Audit meeting that Lay Members are invited to attend workshops. Invitations for the Strategic Management Member Workshop scheduled for 16 June 2026 were not received by Lay Members. Apologies were offered from the Head of Corporate Support Service – People and ensured a process was in place going forward to include Lay Members. RESOLVED that subject to the above, the minutes of the meeting held on the 10 June 2026 be received and approved as a true and correct record of the proceedings.
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RESOLVED that; 1. The Governance and Audit committee note the performance of the TM function during 2025/26 and its compliance with the required Prudential Indicators as reported in the Annual TM Report 2025/26 2. That members note the TM update report for performance to date in 2026/27.
The Lead Member for Finance presented the Annual Treasury Management (TM) Report 2025/26 and the Treasury Management Update Report 2026/27 Quarter 1 (previously circulated). The Annual TM Report detailed the Council’s investment and borrowing activity during the financial year, provided an overview of the prevailing economic climate, and demonstrated the Council’s compliance with its Prudential Indicators. The Treasury Management Update Report (Appendix 2) provided details of the Council’s treasury management activities undertaken during 2026/27 to date. Treasury management encompassed the management of the Council’s borrowing, investments and cash flow. As at 31 March 2026, the Council’s outstanding borrowing stood at £336.9 million at an average interest rate of 4.86%, while investments totalled £21.0 million at an average interest rate of 3.68%. Effective treasury management strategies were essential to ensuring that resources were managed prudently and sustainably whilst minimising potential risks. Given the complexity of treasury management, Council had agreed on 27 October 2009 that its governance arrangements should be subject to scrutiny by the Governance and Audit Committee. The Head of Finance and Audit thanked the Lead Member for the comprehensive introduction. Members were reminded that the Treasury Management Strategy would be presented annually in January, with periodic update reports submitted to the Committee throughout the year. The Chair advised that it was hoped a Treasury Management training session would be arranged prior to the presentation of the Strategy in January 2027. Members welcomed the report and were pleased to note the Council’s compliance with the relevant requirements. Questions were raised regarding refinancing risks and whether officers had any concerns in this area. In response, the Head of Finance and Audit explained that borrowing was undertaken to support capital expenditure and that, whilst the Council was not immune to wider economic influences affecting borrowing costs, officers regularly reviewed and monitored interest rates. Discussions with treasury advisors took place whenever borrowing opportunities were being considered. The Chair queried whether there was any significance to the increase in investments over the previous 12 months. The Head of Finance and Audit advised that this reflected the Council’s treasury management position in relation to borrowing and investments on the specific reporting date and was largely dependent upon the timing of transactions. She was not aware of any specific factor that had significantly influenced the figures. In addition, the Head of Finance informed the Committee that the Capital Plan had been approved in January and that a number of grants had not been known to officers at the time it was prepared. This included the Local Government Borrowing Initiative for Highways, which had been approved after the Capital Plan had been agreed. RESOLVED that; 1. The Governance and Audit committee note the performance of the TM function during 2025/26 and its compliance with the required Prudential Indicators as reported in the Annual TM Report 2025/26 2. That members note the TM update report for performance to date in 2026/27.
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RESOLVED that the Governance and Audit Committee had considered the Audit Wales report – Audit of the Financial Statements 2022/23 and the Committee approved the Statement of Accounts 2022/23 and the associated Letter of Representation.
The Chair welcomed the Lead Member for Finance, the Head of Finance and Audit, and representatives from Audit Wales to the meeting. The Lead Member for Finance presented the report (previously circulated) and reminded Members that the Council had a statutory duty to produce annual Statements of Accounts in accordance with approved accounting standards. The accounts were subject to external audit and required formal approval, a responsibility which had been delegated to the Governance and Audit Committee. The draft Statement of Accounts for the 2022/23 financial year had been prepared and signed by the Head of Finance and Audit on 6 September 2023. The audit had commenced in January 2024 and was now substantially complete. The report presented the final version of the Council’s Statement of Accounts (Appendix 1) for 2022/23, incorporating amendments agreed with Audit Wales during the audit process. It was noted that the audit process had identified areas requiring further discussion and review. Appendix 2 detailed Audit Wales’ findings following completion of the audit. The report also included the Council’s Letter of Representation (Appendix 3), through which the Council confirmed that the information contained within the Statement of Accounts was complete, accurate and had been fully disclosed to Audit Wales. Members were aware of the issues relating to the Council’s asset registers for Other Land and Buildings, first identified in April 2024, and had received regular updates regarding progress in resolving them. Audit Wales’ report included a qualification by limitation arising from these issues. Members were advised that, whilst the restated values within the accounts were material, the issues were isolated to historic accounting entries, some dating back to 2007/08. The issues related to the accounting treatment of movements in the estimated values of Other Land and Buildings and associated transfers between the Capital Adjustment Account and the Revaluation Reserve. These were technical accounting entries only and had no impact on the Council’s overall financial position or budget. Members were reminded that a detailed report had been presented to the Committee in June 2026 to consider options for progressing the matter, recognising that delays in approving the 2022/23 accounts had impacted subsequent years’ accounts. The report had concluded that additional resources were required within the Finance Team and that external expertise should continue to be explored. A timetable had been developed for addressing the issues affecting the 2022/23, 2023/24 and 2024/25 accounts. No timetable had yet been established for 2025/26, as this depended upon successful completion of the preceding years’ work. Officers assured Members that regular updates would continue to be provided. The Head of Finance and Audit confirmed that the Committee was considering the audited Statement of Accounts for the period 1 April 2022 to 31 March 2023. She emphasised that the Statement of Accounts was a highly technical document requiring significant preparation and audit work. Members were reminded that the approach previously agreed had been to accept the current position and focus efforts on progressing subsequent years’ accounts. The 2023/24 Statement of Accounts was expected to be presented to the Committee in November 2026. Officers acknowledged that the Audit Wales report was challenging but accepted its findings. The priority remained correcting the identified issues and progressing work on later years’ accounts. The Head of Finance and Audit thanked Audit Wales for their support and commitment in bringing the audit process to completion. The Chair welcomed the representatives from Audit Wales to the meeting. Matthew Edwards (Audit Wales) thanked the Chair and officers for their introduction and advised that audit work on the 2022/23 accounts had commenced during winter 2024. While it had not been anticipated that the process would take as long as it had, communication throughout had remained constructive and collaborative, with all parties seeking a pragmatic resolution. Members were guided through the qualification contained within the Auditor General’s report, the reasons for its inclusion, and its implications for the Council. Members were also directed to the sections dealing with materiality. It was explained that materiality thresholds were determined in accordance with International Standards on Auditing and represented the level at which errors or issues could reasonably influence a reader’s understanding of the accounts. The Auditor General’s report noted that historical cost asset information and revaluation movements within the Council’s accounting records had been incompletely and incorrectly recorded. These issues affected only the Revaluation Reserve and Capital Adjustment Account, both of which were unusable reserves and did not impact service delivery. Due to incomplete historical information, it had not been possible to determine precisely when the issues first arose, although they could date back to 2007/08. Whilst the Council was undertaking work to correct the position, it had not yet been possible to quantify the full extent of the misstatement and therefore the level of adjustment required could not yet be determined. Members were advised that the qualification would continue to affect subsequent years’ accounts until the underlying issue had been resolved. Mike Whitley (Audit Wales) explained that auditing standards required management to be asked to correct any misstatements identified during the audit process. Members were taken through the three uncorrected misstatements and other significant issues identified within the audit findings report. Challenges encountered during the audit process were outlined, including difficulties in obtaining information from valuers and reconciling populations relating to employee benefits, fees and charges, service income and service expenditure. Members noted that Appendix 1 detailed the risks identified within the Audit Plan, the work undertaken in response to those risks, and the resulting conclusions. Appendix 2 summarised the audit adjustments made, all of which had been accepted and implemented. Appendix 5 detailed recommendations arising from the audit, all of which had been accepted by officers and would be monitored and reported back to the Committee. Audit Wales representatives also confirmed that there were no matters to report in relation to auditor independence and that all identified risks had been appropriately managed. Both representatives thanked Members, the Lead Member and officers for their patience, cooperation and support throughout the audit process. The Chair thanked officers and Audit Wales for their detailed reports and explanations. He reiterated the importance of resolving the identified issues to ensure future Statements of Accounts were accurate and timely. He also thanked the Head of Finance and Audit for the training session provided to Members on the Statement of Accounts and noted its value in supporting Members’ understanding of the process. The Committee discussed a number of matters in detail, including: • Audit Wales’ confidence in the proposed recovery plan and the risks associated with its delivery. • Ongoing updates to be provided regarding progress on the 2023/24 Statement of Accounts. • Resourcing pressures within the Finance Team and measures being taken to strengthen capacity, including recruitment and external support. • Regular reporting arrangements to the Corporate Executive Team and Cabinet. • Recognition that the issues represented a corporate matter rather than solely a finance issue. • Appreciation of the dedication and commitment shown by officers and auditors throughout the process. • The governance and operation of the Clwyd Pension Fund. • The prior period adjustment relating to a voluntary aided school and the associated accounting treatment. • Audit Wales’ view that, whilst the findings highlighted a number of significant issues, the agreed recommendations would support improvements in future years. • Confirmation that, aside from the issues relating to unusable reserves, the findings were not indicative of systemic weaknesses. • The importance of improving the quality of accounts prepared and the anticipated benefits of the new financial system. • The process relating to declarations of related party transactions. • Confirmation from the Head of Finance and Audit that she accepted the Audit Wales findings and had no disputes regarding the conclusions reached. • The process undertaken to assess the risk of material misstatement due to fraud. The Chair sought Members’ agreement to the recommendations that the Committee consider the Audit Wales report on the Audit of the Financial Statements 2022/23 and approve the Statement of Accounts 2022/23 and the associated Letter of Representation. Members unanimously supported the recommendations. On behalf of the Committee, the Chair again thanked all those involved in completing the Statement of Accounts. RESOLVED that the Governance and Audit Committee had considered the Audit Wales report – Audit of the Financial Statements 2022/23 and the Committee approved the Statement of Accounts 2022/23 and the associated Letter of Representation.
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RESOLVED that the Governance and Audit Committee agree the draft annual governance statement for 2025-26 (Appendix 1, Annexes A and B) and monitors the progress made on the action plan from 2024-25.
The Lead Member for Finance, together with the Head of Corporate Support Service – Performance, Digital & Assets and the Insight, Strategy & Delivery Manager, presented the Annual Governance Statement 2025/26 (previously circulated). The Lead Member guided Members through the report and explained that the Council had a statutory duty to publish an Annual Governance Statement in accordance with the Accounts and Audit (Wales) Regulations 2014, as amended by the Accounts and Audit (Wales) (Amendment) Regulations 2018. Members were advised that councils were required to ensure that Annual Governance Statements complied with the reporting standards established by CIPFA. The report had therefore been prepared with input from the Corporate Governance Officer Group and had subsequently been reviewed by the Leadership Team and the Governance and Audit Committee prior to final approval. It was noted that this was the first year the report had been drafted by the Strategic Planning and Performance Team, as CIPFA guidance required the drafting process to be led by an officer other than the Chief Internal Auditor to ensure an appropriate separation of duties. It was emphasised that the review had been undertaken with support from the Corporate Governance Officer Group, comprising key officers representing the Council’s principal governance functions. The Annual Governance Statement drew upon a range of evidence and assurance sources, including the Internal Audit Annual Report, Annual Performance Self-Assessment, External Audit Reports, Panel Performance Assessment Report (2025), and Corporate Risk Registers. The Insight, Strategy & Delivery Manager advised Members that this was the first occasion on which the Strategic Planning and Performance Team had drafted the report. Members were invited to comment on its contents and raise any questions. Officers had concluded that the Council’s governance arrangements had been fit for purpose and had operated effectively throughout 2025/26. Appropriate arrangements had been in place to support ethical and lawful decision-making, financial management, risk management, scrutiny, internal and external assurance, strategic and service planning, workforce capability, procurement, partnership working and stakeholder engagement. These arrangements had supported the delivery of the Council’s Corporate Plan and Well-being Objectives and provided appropriate oversight, challenge and accountability. Members’ attention was drawn to Section 3 of the report, which detailed progress against the 2024/25 improvement actions, and Section 4, which identified areas for improvement arising from the current year’s review. Good progress had been made against the previous year’s action plan and any outstanding actions had been carried forward into the current year’s improvement plan. The Chair thanked all officers who had contributed to the Statement and commented that it was a comprehensive and important report. He noted that, in his view, the Annual Governance Statement was one of the most significant documents considered by the Governance and Audit Committee. He welcomed the report and commented that it was clearly written, easy to read and provided a positive overall assessment of the Council’s governance arrangements. The Chair then invited comments and questions from Members. During the ensuing discussion, the following matters were raised: • Members were advised that the low assurance audit reports had not been referenced within the Statement, as they had not been finalised at the time the report was prepared. It was confirmed that the three low assurance reports would be included within the next Annual Governance Statement. Draft reports had not been issued until the end of April and escalation meetings had not taken place until June. • Officers advised that their understanding of the revised CIPFA guidance was that reporting should align specifically with the relevant financial year. Officers confirmed that they would ensure the correct timescales were applied in future reporting. • Members thanked officers for the clarity of the report and welcomed the quality of the data and narrative presentation. They commented that the report was straightforward and accessible. • Members noted that one of the key priorities remained the completion and approval of the Statement of Accounts. It was also recognised that a number of Council policies required review and updating. • Officers explained that the term “significant failure” had been taken directly from CIPFA guidance. It was interpreted as an event or circumstance in which the Council’s governance arrangements were not fit for purpose, resulting in significant risks to the achievement of the Council’s objectives, public accountability, or the effective stewardship of public resources. • The Chair enquired whether consideration had been given to publishing the Annual Governance Statements for previous years, including 2021/22, separately from the Statement of Accounts. The Head of Corporate Support Service – People advised that she was unsure whether this option had previously been considered but agreed that it could be reviewed. The Head of Corporate Support Service – Performance, Digital & Assets added that, should the reports be published independently, an explanatory statement could accompany them. • Members were advised that, given the longstanding link between the Annual Governance Statement and the Statement of Accounts, the recommendation had been for the report to be approved, signed by the Leader and the Chief Executive, and subsequently published. • Officers confirmed that each improvement action within the action plan was managed individually and supported by specific targets and timescales. Progress against each action was monitored by the Corporate Governance Officer Group. • Members were informed that the Audit Wales Protocol was an internal process document governing working arrangements between the Council and Audit Wales in relation to performance review activity undertaken by Audit Wales. RESOLVED that the Governance and Audit Committee agree the draft annual governance statement for 2025-26 (Appendix 1, Annexes A and B) and monitors the progress made on the action plan from 2024-25.
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RESOLVED that, members of the Governance and Audit Committee approve the draft Annual Governance and Audit Committee report for 2025/26.
The Chair introduced the Annual Governance and Audit Committee report 2025/26 (previously circulated). The constitution required an annual report of the committee be produced. The report summarised how the Governance and Audit Committee had fulfilled it’s purposes, to outline the achievements of the committee, provide any key observations from the committees work and outlined any changes required to ensure the committee remained effective. He stressed he felt that good corporate governance was not just about avoiding failure but it was fundamental to providing effective services. The report provided details of the close and well working relationships between elected Members and Lay Members and officers. He offered his thanks to the Vice-Chair for his continued support. Details of the close working relationship and support from external bodies was provided. The report emphasised the technical issue regarding the statement of accounts and no impact on the overall financial position of the authority. Members were guided through the report and its contents. The report if agreed by Members would be presented to County Council in the Autumn for discussion and agreement. Members offered thanks to the Chair for the detailed and well written report. It was stressed the committee was not at its full capacity with two vacancies. Members heard the advert was ready to be published to advertise the Lay Member vacancy, the elected Member vacancy still remained with the Political Group Leader to appoint. RESOLVED that, members of the Governance and Audit Committee approve the draft Annual Governance and Audit Committee report for 2025/26.
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RESOLVED: • 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 Lead Member for Finance presented the previously circulated report, which provided the latest update on progress made by the Internal Audit Team. The report enabled the Committee to monitor Internal Audit performance and progress against the Audit Plan, whilst also providing summaries of completed audit reviews to give assurance regarding Council services and corporate functions. Members were advised that, since the previous update to the Governance and Audit Committee in March 2026, thirteen Internal Audit reports had been completed. Of those, seven had received a High Assurance rating, five had received a Medium Assurance rating, and one had received a Low Assurance rating. It was noted that the Low Assurance review would be presented to the Committee as a separate agenda item at its meeting on 23 September 2026. The Lead Member advised that the start of the financial year had been challenging following the departure of a Career Pathway Senior Auditor, who had secured a new audit position with a neighbouring authority. As a result, the team had temporarily reduced to four members. The Lead Member thanked the Chief Internal Auditor and the Audit Team for their continued hard work and commitment. The Chief Internal Auditor further advised that interviews had recently been completed and that offers had been made to two successful candidates to fill the vacant Career Pathway Auditor posts. Members' attention was drawn to the inclusion of a number of City, Town and Community Council audit reports that had been completed on a fee-paying basis. Performance statistics for the Audit Team had also been included within the report. Whilst only 8% of the Audit Plan had been formally completed, more than 40% of audit scoping work had been undertaken. Members were advised that this represented significant progress and was commendable. A number of audits had also been deliberately deferred to provide training opportunities for the new members of the team following their appointment. The Chair thanked the Lead Member and the Chief Internal Auditor for their comprehensive presentation. He acknowledged the pressures faced by the Audit Team in delivering the Audit Plan and commended the team on the volume and quality of work completed despite the challenges encountered. During discussion, the following matters were raised: • Members were advised that the Llannerch Bridge review remained at draft report stage. The next step would be for the findings to be reviewed with the relevant Head of Service. Once those discussions had concluded and the report had been agreed, it would proceed to the escalation process for further consideration. It was anticipated that the escalation meeting would take place later in the year. In accordance with previous agreements, Local Members would continue to be kept informed of developments. • Members were reminded that all Low Assurance reviews were presented to the Committee as separate agenda items for detailed consideration. • Officers confirmed that the Internal Audit Team did not routinely receive copies of audits undertaken by Conwy County Borough Council. However, requests could be made where there was a need to review work undertaken by the neighbouring authority. • Members were advised that the last review of the Streetscene service had been undertaken approximately ten years earlier. Officers recalled that few issues had been identified at that time and confirmed that no significant concerns had been identified during the current review. It was noted that previous issues relating to the Zymology system had since been resolved. • Officers advised that any concerns relating to shared services could be raised through the Chief Internal Auditor Group. • Members suggested that additional contextual data could be included within future audit reports to assist readers in understanding findings and recommendations. Officers welcomed the suggestion and agreed to incorporate additional information where appropriate. • The Committee discussed fraud awareness training and noted that the current fraud e-learning module was not mandatory for all employees. The Chief Internal Auditor advised that he intended to seek an opportunity to raise the matter at a Senior Leadership Conference and encourage managers to promote completion of the training amongst employees. It was considered that the requirement could initially be made mandatory for employees working within Finance and Audit functions. Members expressed support for the eventual introduction of mandatory fraud awareness training across the organisation. • Members were advised that action plans arising from audit reviews were developed and agreed with Team Managers and Heads of Service, together with appropriate implementation timescales. • It was acknowledged that actions arising from audit reviews should, where appropriate, be considered in the context of the Council’s Corporate Plan and strategic priorities. Responsibility for ensuring this alignment rested with Heads of Service. • Members agreed that a proposal should be submitted to the Scrutiny Chairs and Vice-Chairs Group requesting that the influence of climate and nature considerations on decision-making be considered as part of the scrutiny process. • In relation to the Blue Badge review, Members were advised that data obtained through the National Fraud Initiative (NFI) matching exercise had been utilised and that all NFI matches had been included within the scope of the review. • The Chief Internal Auditor confirmed that he would review the External Review Monitoring Table to ensure that it remained accurate and up to date. Members RESOLVED: • 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
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RESOLVED that Councillor James Elson be nominated as the substitute representative.
The Head of Corporate Support Service: People stated the committee were asked to appoint a substitute Member to sit in the Governance and Audit Sub-Committee of the North Wales Corporate Joint Committee. Councillor Carol Holliday was appointed to the Joint Committee; Members were asked to nominate a substitute. The dates of the upcoming meetings had not been shared with Officers. Once that information was available it would be shared with the nominated Members. Councillor James Elson stated he would be happy to be the substitute nominated representative. There were no other nominations, the Chair proposed, seconded by Councillor Mark Young that Councillor James Elson be nominated as the substitute Member on the Governance and Audit Sub-Committee of the North Wales Corporate Joint Committee. All Members were in support of the nomination. RESOLVED that Councillor James Elson be nominated as the substitute representative.
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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 reminded members along with the Vice Chair, he met with the Chief Internal Auditor to manage the workload on a monthly programme. The proposed agenda for the September meeting included reports on: · Annual Complaints Report/Your Voice / Ombudsman Annual letter · Internal Audit - Declaration of Interest Review · Internal Audit Update report The Approval of the Draft Statement of Accounts 2023/24 and Audit Wales Report and the Annual Whistleblowing Report had been requested to be deferred to the November Committee meeting. The Head of Finance and Audit stated the Audit Wales – Building bock review was currently with her to complete. She apologised her priority had been to complete work on the Statement of Accounts. She stated she would endeavour to have the report ready for the September meeting. Members were guided through the November proposed agenda. Members heard that the Chair and Vice Chair also discussed training arrangements and potential dates for Committee training. The Chief Internal Officer stated the training session on lessons learnt from Special Investigations was hoped to be arranged for November/ December later in the year. The Llannerch Bridge review was still in draft form and had to go through the correct procedure before being presented to Committee. Members would be advised on any declarations they may need to declare when the report was presented to the Committee. RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
The Chair provided verbal feedback following a meeting with Audit Wales Auditors, the Chief Internal Auditor and the Chair of Governance and Audit Committee. Members were reminded following the annual self assessment the Committee undertook in 202 it was agreed on an annual basis Committee Members met with the extrernal audit body – Audit Wales. The meeting took place on the 1st July 2026. The reason for the meeting was based on good practice, and the update today was to provide transparency for all. Reports received by the Committee from both Internal Audit and Audit Wales provided the reader with an opinion, it was stressed the importance that those opinions were able to be presented without any hindrance. The guidance provided by CIPFA stressed such meetings were a safe place for all to share any information or ask any questions. Six Committee Members along with the Chief Internal Auditor met with the Audit Wales representative. All officers agreed there were no relationship issues, and the working relationship was a healthy one. NOTED that the Governance an Audit Committee note the verbal information update.
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.