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: The Forward Work Programme was noted.
Resolved: That the report be noted
RESOLVED: That the report be noted.
Resolved: That the report be noted.
Resolved: That the verbal update be noted.
RESOLVED That the report be noted.
Resolved: That the report be noted
RESOLVED: The report was noted.
Resolved: That the report be noted.
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
That Lay Member, Joanna Jenkins, be appointed Chairperson of the Committee for the 2026/27 Civic Year. That Lay Member, Michael Spanner, be appointed Vice Chairperson of the Committee for the 2026/27 Civic Year.
The Chairperson welcomed all to the meeting.
Joanna Jenkins made a non-prejudicial declaration in respect of the Regulator Tracker report item RR60 relating to youth justice, as she chaired the West Glamorgan Youth Panel and confirmed that there was nothing prejudicial in the papers.
Members advised that the agenda showed incorrect page numbers and that the papers were incorrectly paginated. Members identified that the minutes did not cover all points discussed at the previous meeting, with item 7 and item 8 missing. Democratic Services Officers confirmed the items missing from the minutes were the declarations and urgent items. Members referred to the previous update that the Chief Digital Officer had left the Council and asked for a further update on recruitment and appointments following Chris Owens leaving to take up another post elsewhere in South Wales. Officers confirmed that interim arrangements were in place, with two individuals from the digital services team acting up as strategic managers and sharing responsibility for the digital services portfolio. RESOLVED: The minutes were noted subject to the clarification that there had been no declarations of interest or urgent items at the previous meeting.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: The Forward Work Programme was noted.
The Chair confirmed there is a meeting scheduled for 13/07/2026 to look at how the Governance and Audit Committee work programme could merge with the Standards Committee work programme. Officers mentioned that the Governance and Audit Committee Annual Report and the Internal Audit Update Report for 2026/27 would be added to September’s agenda. The Annual Report will also go to Full Council in October. RESOLVED: The Forward Work Programme was noted.
Y penderfyniad fel y'i cofnodwyd
Resolved: That the report be noted
Members received an overview of the circulated report. Officers explained that the review, undertaken between November and December 2025, concluded that the Council had a good understanding of its recruitment and retention challenges and was using a range of successful measures to address them. However, Audit Wales found that the Council did not consistently evaluate whether these measures delivered value for money. Two recommendations were made relating to the use of staff survey feedback and the development of a more formal approach to assessing value for money. Members discussed the inconsistent use of recruitment and succession planning support across service areas. Officers outlined the support available to managers through training, guidance and the talent management team, noting that engagement varied between managers. Members suggested that managers should be held accountable through supervision and performance management processes. Concern was also raised regarding the limited evidence available on actions taken in response to the 2024 staff survey. Officers advised that reporting requirements had been strengthened and that Heads of Service would now be required to report progress through quarterly performance monitoring arrangements. Members questioned the impact of the removal of the Personnel Committee. Officers explained that oversight responsibilities had transferred to the Performance and Resources Scrutiny Committee and, in some cases, Council. Members welcomed plans to strengthen evidence of value for money and discussed the timescales for collecting recruitment data. Officers advised that a full year of data was required to enable meaningful analysis and benchmarking. In response to questions on risk management, Officers confirmed that people and talent management had been removed from the Strategic Risk Register following sustained improvements in recruitment outcomes, including an increase in successful appointment rates from 82% in 2021 to 96% in 2026. Resolved: That the report be noted
Y penderfyniad fel y'i cofnodwyd
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers introduced the Audit Wales report and confirmed that it related to all 22 councils in Wales, with interviews undertaken in six councils including Neath Port Talbot. Officers explained that several issues had been identified for Councils to consider in relation to capital planning arrangements. The Council had already recognised that its arrangements needed updating but had waited for the report, which had been published in January 2026. Officers confirmed that the Council fully accepted the need to undertake a review based on the checklist set out on pages 95 to 98 of the report. This work would be undertaken over the summer/ early autumn, with proposals to be brought back to Members and scrutiny in late autumn. Officers confirmed that Audit Wales was content with the Council’s proposed response to the recommendations and considered that it demonstrated good understanding of the findings. Members referred to the corporate self-assessment seen in the previous year, where Officers had rated themselves amber in relation to project management and the absence of a benefits realisation framework and asked for an update on that framework. Officers responded that they had been waiting for the outcome of the Audit Wales report before determining how to address the issue. The new capital planning and assessment methodology would incorporate benefits realisation, and this would now be taken forward through that process. Members referred to the references in the report to training for Councillors in relation to capital planning and asked whether training was planned for 2027/28. Officers replied that training would need to be delivered before Cabinet and scrutiny decisions on the 2027 financial year, and therefore in late autumn or in January/ February of the following year. In response to a further question from members, Officers confirmed that the training would be for Cabinet Members and scrutiny members involved in capital planning decisions, and that it was likely to be delivered in-house. RESOLVED: That the report be noted.
Y penderfyniad fel y'i cofnodwyd
Resolved: That the report be noted.
Members received an overview of the circulated report. Officers introduced the updated Regulators’ Tracker and advised that several enhancements had been made since it was last reported to the Committee. Members had been provided with a link to the spreadsheet. Officers advised that further development work was required. The tracker remained Excel-based and required significant manual data input. Officers apologised for an error in the dashboard figures relating to Audit Wales reports, caused by coding issues. The corrected position was: • 68 recommendations; • 51 closed; • 16 open; • 1 to be confirmed. Officers explained that recommendations were recorded as TBC where management response forms were incomplete or officer updates were outstanding. The single Audit Wales TBC item related to the Temporary Housing and Long-Term Homelessness Crisis report, although an update had since been received from the responsible officer. Officers summarised the reports added to the tracker since it was last presented: • Building Blocks Capital Planning; • Counter Fraud Report (scheduled for Committee in September 2026); • Food Standards Agency report; • Recruitment and Retention Challenges; • Audit Wales Learning Needs Report (which contained no recommendations for local government); • Care Inspectorate Wales Assurance Check (reported to scrutiny on 19 March 2026); and • HM Inspector of Probation and Inspector of Youth Justice report (currently awaiting officer response). Members welcomed the progress made but highlighted the need for greater clarity regarding timescales. Members noted that the Youth Justice report, published in May 2026, still showed a significant number of TBC actions, whereas the Recruitment and Retention report, published in the same month, appeared fully progressed. Officers explained that the Audit Wales process was well established, with management response forms issued alongside final reports, whereas Officers were unsure whether the HM Inspector of Probation followed a similar process. Members highlighted that the tracker showed seven ongoing recommendations, while a later report indicated that twelve older recommendations remained outstanding. Whilst acknowledging the progress made, Members stressed that the tracker should provide a complete picture of outstanding regulatory actions. Officers acknowledged the point and confirmed that the recommendations currently reflected only the 2014 and 2016 inspections and that the tracker itself had only been established in 2022/23. Members reiterated that the tracker should reflect the full scope of officers’ work and outstanding actions. Members questioned whether quarterly reporting was sufficiently frequent for monitoring high-priority regulatory recommendations, given the potential impact of delayed implementation. Officers advised that the quarterly cycle aligned with reporting to the Corporate Governance Group, which oversaw the tracker, although responsibility for delivery remained with service managers and added that arrangements for oversight and assurance would be reviewed further. Members suggested that target completion dates should be included against detailed actions to enable timeliness to be monitored. Members additionally queried whether Internal Audit actions could be incorporated into the tracker to provide a more holistic overview. Officers advised that internal and external assurance processes were currently reported separately. The Regulators’ Tracker monitored external assurance recommendations, whilst Internal Audit follow-up arrangements were reported through the regular Internal Audit Update Report to ensure compliance with professional standards. Members stated that it remained difficult for the Committee to identify overdue actions, understand the associated risks and assess whether those risks were being managed appropriately. Members considered that greater visibility of overdue actions and high-risk areas was required. Referring to the Food Standards Agency report Members questioned whether the Committee had previously been aware of actions that remained incomplete and asked why the Counter Fraud report would not be presented until September 2026. Officers explained that Audit Wales reports followed an established reporting timetable through the Council’s committee structure. The Counter Fraud report was scheduled for September 2026 and that the agenda for the current meeting had initially been particularly substantial and had been balanced across the current and September meetings to support effective scrutiny. Members mentioned whether an additional meeting may be required to manage significant issues and avoid overly congested agendas. Members referred to the dashboard reporting error and commented that it highlighted wider issues surrounding model governance and data assurance. Members noted that, as the Council increasingly utilised tools and platforms beyond Excel a more consistent corporate approach would be required to manage reporting risks across both financial and non-financial data. Members agreed that the tracker remained a work in progress and asked when it would next be considered by the Committee. Officers confirmed that a further update was scheduled for December 2026. Resolved: That the report be noted.
Y penderfyniad fel y'i cofnodwyd
Resolved: That the verbal update be noted.
The Committee received a verbal update regarding the Panel Performance Assessment. Members introduced the item and explained that the assessment had taken place in May 2026. The Chair and Vice-Chair of the Committee had been interviewed by the assessment panel. The process had been positive and understood that Officers had also found their interviews constructive. Officers explained that the Panel Performance Assessment is a requirement of the Local Government and Elections (Wales) Act 2021, which requires each local authority in Wales to undertake a Panel Performance Assessment once during every five-year electoral cycle. The panel had reviewed a significant volume of documentation provided by the Council, performance data and recordings of online Council meetings. It had also undertaken pre-assessment and on-site engagement with the Senior Leadership Team, conducted individual and group interviews, reviewed regulatory findings, facilitated focus groups and considered the findings of resident and staff surveys. The panel’s on-site visit commenced on 18 May 2026. Officers advised that the legislation required the panel to assess three statutory areas: • How effectively the Council exercises its functions; • How economically, efficiently and effectively the Council uses its resources; and • Whether effective governance arrangements are in place to secure these outcomes. In addition, the Council had identified two thematic areas to maximise the value of the assessment: • High-quality strategic leadership supported by clear accountability, delivery and performance management, including the effectiveness of the Council’s approach to continuous service improvement; and • Organisational leadership capacity and skills to proactively shape the local economy and maximise emerging economic growth opportunities. It was reported that the panel had 20 working days in which to submit its draft report. Officers had been assured that the draft would be received within the required timescale. Following receipt, the Council would review the draft for factual accuracy. Once this process was complete, the report would be formally published by the Welsh Local Government Association (WLGA) and shared with Audit Wales, Estyn, other regulators and the Welsh Government. The Council would then be required to prepare a formal response to the recommendations arising from the assessment. Both the final report and the Council’s response would be considered by the Strategic Leadership Team, Cabinet, Council and the Governance and Audit Committee. Although detailed timescales had not yet been confirmed, it was anticipated that a clearer timetable would be available for the Committee’s September 2026 meeting. The Chair and Vice Chair had found the process beneficial. Resolved: That the verbal update be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED That the report be noted.
Members received an overview of the circulated report. Officers advised that the overall Limited Assurance outcome was disappointing. However, noted that the detailed findings provided a broader understanding of the service’s current position. Officers explained that the report presented a balanced reflection of the audit outcome, together with actions already taken and planned improvements. Officers reported that of 36 outstanding actions, 24 had been completed. Of the remaining 12 actions, 8 were progressing well while 4 required further work. Officers noted that Section 3 of the covering report summarised the allergen controls audit action plan agreed with FSA Wales, detailing work already completed, planned improvements and associated timescales. Members referred to the identified 3.2 FTE staffing deficit and queried whether this represented approximately half of the required staffing establishment. Officers clarified that the 3.2 FTE shortfall related specifically to meeting the required programme of interventions. In addition, a further 2 FTE posts would be required on a temporary basis over three years to address the existing backlog. Members asked when the additional posts were likely to be filled. Officers advised that the Council’s budget-setting process for the following year was already underway. Directors had been asked to identify budget pressures for consideration through management teams and subsequently the Senior Leadership Team. The staffing deficit identified by FSA Wales would be raised as a corporate budget pressure. Officers confirmed that a supporting business case was being prepared and would be submitted by the end of the week. The Chair then referred to the outstanding recommendations dating back to 2014 and 2016 and asked when the remaining recommendations would be resolved. Officers explained that a number of the amber-rated recommendations were directly linked to resource pressures. Members commented that the presence of longstanding recommendations raised questions regarding oversight and accountability, emphasising that this was not a criticism of Officers. Officers advised that the Council had significantly strengthened its corporate oversight arrangements for regulatory reports. While the origins of some issues pre-dated these improvements, the Council was now in a stronger position to provide assurance through more robust monitoring and governance arrangements. Members observed that the report papers were difficult to navigate due to the volume of hyperlinks and asked when a further progress report would be brought before the Committee. Officers suggested that a six-month update would be appropriate. The Cabinet Member present confirmed that the recommendations, particularly those relating to resourcing, would be considered through the budget-setting process, Senior Leadership Team and Cabinet. A six-month reporting period was considered reasonable to allow progress to be made and future direction to become clearer. Members asked how frequently FSA Wales carried out audits and whether a further inspection was anticipated. Officers advised that audits in Wales were generally more frequent than in England due to the smaller number of local authorities. Full audits occurred every few years, although the previous full audit had taken place in 2016. More recently, FSA Wales had adopted a thematic approach, focusing on specific service areas such as allergen controls. The next anticipated audit was expected to focus on sampling, although no date had yet been provided for Neath Port Talbot. Members noted that the COVID-19 pandemic had also affected the timing of inspections and emphasised the importance of receiving a progress update before the end of the current Council term. Officers advised that, once the service had determined its resource requirements, People and Organisational Development would support the development and implementation of any recruitment plan. RESOLVED That the report be noted.
Y penderfyniad fel y'i cofnodwyd
Resolved: That the report be noted
Members received an overview of the circulated report. Officers advised that the Council had once again met the required deadline, submitting the accounts to Audit Wales on 27 May 2026. The audit process had now commenced, and it was anticipated that the Committee would receive the audited accounts in September 2026 together with an unqualified audit opinion. Members congratulated the Finance Team on the timely completion of the accounts, noting that Neath Port Talbot Council had an excellent record of submitting its accounts on time and frequently ahead of schedule. Members referred to the movement in reserves and asked about the change in primary school reserves. Officers explained that the figures reflected a worsening deficit position, with schools moving from a deficit of £617,000 two years earlier to a deficit of £5.6 million as at 31 March 2026. He advised that any school wishing to set a deficit budget was required to submit a recovery plan to the Director of Education for approval. As part of the 2026/27 budget-setting process, the Council had also agreed to provide an additional £7 million to schools in recognition of historic funding pressures. It was anticipated that this support would help improve the deficit position over the coming years. Members asked what was meant by schools having been underfunded historically and over what period this applied, noting that schools had previously held significant reserves. Officers explained that, as at March 2020, schools had generally been in a deficit position. During the COVID-19 period, reserves had increased to approximately £12 million as a result of additional funding, before reducing in subsequent years as that funding was utilised. Officers offered to circulate a chronology of school reserves to Committee Members. Members referred to the debtors position, observing that it appeared to be increasing year on year. He asked whether this indicated any underlying concerns and how the Council managed the position. Officers advised that this was largely attributable to year-end timing and cut-off issues rather than any underlying concern. Debtor and creditor balances naturally fluctuated between years and noted that the March VAT return in the previous year had been approximately £10 million, which differed significantly from the prior year and had materially affected the year-end debtor balance. Members referred to the remuneration note and queried the expenses allowance shown for the Director of Environment and Regeneration, which he had initially interpreted as a substantial amount. Officers clarified that the figure was £102, not £102,000, and represented annual travel expenses claimed by the Director. The Chair reminded Members that the Committee would need to be quorate at the September 2026 meeting when the audited accounts would be considered. Resolved: That the report be noted
Y penderfyniad fel y'i cofnodwyd
RESOLVED: The report was noted.
Members received an overview of the circulated report. The report included 12 individual report outcomes, 8 concluded post-audit review outcomes, and confirmation of wider audit activity delivery. Officers added that appendix 1 identified deferred audits which had already been included in the Internal Audit Plan for 2026/27 approved by Committee in March 2026. New and cancelled activities shown in the appendix largely related to points covered in previous update reports to Committee or up to date rationale based on discussion with senior management, risk update, assurance mapping update and relevant service changes. An example is the Welsh Language Translation Unit audit that had been cancelled because that service had come back in-house from April 2026. Officers also drew Members’ attention to a discrepancy in the schools audit outcomes in appendix 1. One school report, report 2 2025/26, had been miscategorised in Committee reporting earlier in the year. This had now been corrected in the current report and the factual outcomes were shown correctly in the appendix. Members asked for an explanation of the methodology used to determine recommendation priority and the overall assurance rating on reviews. Officers stated that while the assurance rating remained an Internal Audit judgement and opinion, it was supported by a structured process and a spreadsheet which assessed a range of factors, including the number of recommendations, their priority, and the impact and likelihood of associated risks. These factors were brought together to support the final assurance opinion and offered to share the specific factors used. Members also welcomed the positive client satisfaction survey results and asked what response rate had been achieved from the 51 products delivered. Officers replied that the exact statistic would be provided in the annual report, but that the general response rate was around two thirds. She added that surveys were not issued for every type of work, and for example would not be used after an investigation. RESOLVED: The report was noted.
One urgent item was received (Audit Wales Audit Plan), and at the agreement of the Chair, was discussed at Minute No 14, due to the time element.
Y penderfyniad fel y'i cofnodwyd
Resolved: That the report be noted.
Members received an overview of the circulated urgent item. Officers presented the Annual Audit Plan, outlining the proposed audit team, timetable, work programme and fees for the coming year and explained that the financial audit would focus on the Council’s Statement of Accounts and whether they presented a true and fair view. Audit Wales provides reasonable rather than absolute assurance, applying materiality and risk-based auditing principles. Materiality levels were set out on page 7 of the report, while the key audit risks were detailed on pages 8–12. These risks were largely consistent with previous years, with the principal new issue being the introduction of indexation within the Code relating to property valuations. Officers referred Members to page 20, which set out the audit team and remained unchanged from the previous year, and page 13, which detailed the audit timetable. He reminded Members that audit deadlines had progressively moved forward from 30th November to 31st October and now to 30th September. Neath Port Talbot Council had successfully met the 30th September deadline in recent years and had once again submitted its draft accounts early. Audit work had commenced following receipt of the accounts at the end of May 2026. Officers explained the audit fee arrangements. Annual fee rates were subject to consultation and approval by the Senedd before being applied to individual audit plans. The approved increase for the year was 5.3%, resulting in an overall increase of just over £20,000 for work undertaken at Neath Port Talbot. Officers reminded Members that, under the Public Audit (Wales) Act, the fee stated in the plan was an estimate and that only actual audit costs could be charged. Where costs were lower than estimated, a refund would be made to the Council; where additional work was required, a further fee proposal would be presented. Officers then outlined the performance audit programme detailed on pages 14–17. He advised that it comprised three main strands: • Decision-making review – originally included in the 2025 programme but deferred to 2026 following discussions with senior officers due to changes to the Council’s decision-making arrangements. The delay would allow the revised arrangements time to become established before being reviewed. Officers noted that decision-making was a key corporate governance function and an important area for independent assurance. • Highways management review – a focused assessment of how effectively the Council planned and utilised resources to deliver highways services in a sustainable and cost-effective manner. While acknowledging that road conditions and potholes were common concerns for councillors, Officers emphasised that the review would consider the broader impact of long-term financial pressures on the Council’s ability to maintain and manage the highway network. • Monitoring and follow-up work – designed to assess progress against recommendations made by Audit Wales in previous years. Officers stressed the importance of ensuring that improvements arising from previous reviews had been implemented, embedded and sustained. Members commented on the wider issue of long-term underfunding, stating that public services had faced significant financial pressures for many years and that this had been evident since his election in 2012. Members asked whether such concerns were communicated to Welsh Government and UK Government. Officers clarified that his earlier remarks had related specifically to highways services, but acknowledged the wider financial challenges facing local authorities. Officers confirmed that Audit Wales reports were intended for a broader audience than the Council alone and that Welsh Government, and potentially UK Government, were among those able to consider the findings. Resolved: That the report be noted.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
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