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 report and draft action plan be noted and recommended to Council for approval.
Resolved that the Governance and Audit Committee Terms of Reference be approved and reviewed annually.
Resolved that the Annual Report be noted, amended as appropriate in relation to the attendance record, and recommended to Council for endorsement.
No apologies for absence were received at the meeting.
Councillor Andrew Barry declared an interest in the Home to School Transport element of Item 15. He would withdraw from the meeting while that matter was considered.
The minutes of the previous meeting were approved for accuracy.
Y penderfyniad fel y'i cofnodwyd
Resolved that the report and draft action plan be noted and recommended to Council for approval.
Councillor Brent Carter introduced the report. Members welcomed the positive findings and discussed how progress against the recommendations would be monitored. In response to Members’ questions, officers confirmed: • Merthyr Tydfil’s pilot role in the Marmot agenda would support work to address health inequalities and poverty across the County Borough. • Work would be monitored through a range of governance and scrutiny arrangements. • The delivery date shown against part of recommendation 8 should read February 2027 rather than February 2026. • The existing delegated decision framework set out in the Constitution was not being changed. The focus was on ensuring Members and officers were more familiar with existing delegations so that decisions were taken at the appropriate level without reducing transparency or democratic accountability. Resolved that the report and draft action plan be noted and recommended to Council for approval.
Andrew Wathan, Head of the Regional Audit Service, took the committee through the findings in the report. In response to Members’ questions, officers confirmed the following: • Fraud referrals arose from a mixture of system-based checks, including National Fraud Initiative data matching, and allegations or referrals received through other routes, including whistleblowing arrangements. • Most of the identified recoverable savings had been recovered or were subject to recovery arrangements. • Additional resource had been introduced to expand National Fraud Initiative work, particularly in relation to Single Person Discount. • The Council would review the website links for reporting fraud. • The Council would consider appropriate publicity of proven fraud cases, having regard to established sanctions and communications arrangements, to reinforce its zero-tolerance approach to fraud. The Committee noted the report and the measures in place to prevent and detect fraud and error.
The Director of Finance took committee through the report. Officers confirmed that there were no material changes from the previous year requiring the Committee’s attention. The Committee noted the responses.
Audit Wales provided an update on its work programme and highlighted changes since its publication: at the end of June. • Financial Audit of the Council’s 2025/26 Statement of Accounts has been postponed pending draft accounts being provided by the end of October or early November • Performance management follow-up fieldwork was due to commence shortly. • A planned cybersecurity review was moved to 2027 and replaced in the current programme by work on school balances. • Highways work would focus on road maintenance, with the audit brief due to be issued shortly. • The children’s services national study was moving towards publication in October. • Work on fly-tipping had commenced. Councillor Geraint Thomas suggested that the planned work on the ageing population should consider links with housing adaptations. Audit Wales agreed to take the suggestion back as part of the scoping process. The Committee noted the update.
Audit Wales presented its review of recruitment and retention. They advised that many recruitment and retention challenges were shared across Welsh councils and that a national report was being developed. The Head of People Services and Transformation confirmed that the Council accepted the recommendations and outlined the work underway to strengthen its approach to recruitment and retention. In response to Members’ questions, Audit Wales confirmed that its report was informed by documentation provided by the Authority. The Head of People Services and Transformation also outlined the exit process, including discussions with managers and the opportunity for employees to provide feedback independently. The Committee noted the report and management response.
Audit Wales provided an update on receipt of local government accounts. The Director of Finance confirmed that meeting the statutory and agreed deadlines of 30 June and 30 September remained the Council’s target. The Committee noted the update.
Audit Wales presented its national report on how the Welsh Government funds councils. Audit Wales confirmed that the report contained five recommendations, all directed at Welsh Government, and that the Welsh Government response had not yet been completed. Audit Wales would circulate the response once available following consideration through the relevant Senedd scrutiny process. The Director of Finance confirmed that the findings reflected local government experience and that improvements in these areas would support better financial planning and value for money. The Committee noted the report.
Audit Wales presented its review of housing adaptations. The Director of Finance confirmed that the Council accepted all recommendations. The management response was being finalised with Audit Wales and would contain a robust action plan with clear milestones. This area would also be considered through the Council’s transformation and Marmot work, and the Disabled Facilities Grant was due to be considered by Scrutiny in November. The Committee noted the report and agreed that the management response form would be brought to the next meeting.
The Committee considered the Annual Corporate Risk Report 2025/26. Officers outlined improvements made during the year to risk management arrangements, including work on risk appetite, audit recommendations, training and the Council’s online risk tool. The Committee also noted that Internal Audit had provided substantial assurance in this area. The Committee noted the report and that it would proceed to Cabinet for approval.
The Committee considered the Quarter 1 corporate risk position and welcomed the proposed more concise “risk on a page” highlight format. An opportunity risk was also included following the Panel Performance Assessment. Members emphasised the importance of robust management ownership of risks and mitigation actions. Officers confirmed that relevant corporate risks would be shared with Scrutiny Committees to support oversight. The Committee noted the report.
The Committee received the regular monitoring report on implementation of Internal Audit recommendations. Members welcomed the positive position, noting that there were no overdue recommendations on the current monitoring tables and that outstanding recommendations from previous years represented a small proportion of the total recommendations made. The Committee noted the report.
The Committee considered progress against the 2026/27 Internal Audit Plan. Councillor Andrew Barry withdrew from the meeting during consideration of the Home to School Transport matter due to his declared interest. The Head of Regional Internal Audit Service advised that the follow-up audit of Home to School Transport, relating to 2025/26, had been finalized. The Committee agreed that the relevant Head of Service or Director be invited to the next meeting to discuss the Home to School Transport audit and actions being taken. The Committee otherwise noted the report and progress against the Internal Audit Plan. Councillor Andrew Barry returned to the meeting.
Y penderfyniad fel y'i cofnodwyd
Resolved that the Governance and Audit Committee Terms of Reference be approved and reviewed annually.
The Committee considered the proposed Terms of Reference, developed to reflect statutory requirements and wider good practice. It was suggested that the Terms of Reference be reviewed annually at the first meeting following the Annual General Meeting. Resolved that the Governance and Audit Committee Terms of Reference be approved and reviewed annually.
The Committee considered the Forward Work Programme. It was confirmed that the next meeting was scheduled for 14 December 2026. The following amendments were agreed: • The Home to School Transport audit would be added, with the relevant Head of Service or Director invited to attend. • The Housing Adaptations management response form would be added. • References to performance management and financial sustainability as annual Audit Wales reports would be removed, as these were not annual reports. • The historic Audit Wales planning review entry would be removed. The Committee noted the Forward Work Programme subject to the amendments above.
Y penderfyniad fel y'i cofnodwyd
Resolved that the Annual Report be noted, amended as appropriate in relation to the attendance record, and recommended to Council for endorsement.
The Committee considered its Annual Report, which summarised how the Committee had discharged its responsibilities during 2025/26 and identified priorities for 2026/27. Members noted that an Internal Audit review of the Committee’s effectiveness had resulted in a draft Reasonable Assurance opinion and that a workshop would be arranged to consider effectiveness against good practice in greater detail. A correction was requested to the attendance table in respect of Sue Eriksen’s attendance at the meeting held on 25 February 2026. Resolved that the Annual Report be noted, amended as appropriate in relation to the attendance record, and recommended to Council for endorsement.
The Chair thanked Members and officers for their contributions and noted the volume of papers considered at the meeting.
No other business deemed urgent by the Chair.
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.