Wrthi'n llwytho
Does dim crynodeb o'r cyfarfod hwn eto. Caiff un ei ysgrifennu pan fydd y cyngor yn cyhoeddi'r cofnodion. Mae'r agenda a'r papurau isod.
1.1 Councillors M Howells
2.1 None.
3.1 The minutes of the previous meeting were held as a true and accurate record. 3.2 The Committee requested an update be provided at the November 2026 meeting relating to the recommendations raised in the 22/01/26 Committee Agenda Item 5: Violence Against Women, Domestic Abuse and Sexual Violence (VAWDASV) National Training Framework.
4.1 D Reed proposed G Chapman be appointed as Chair, which was seconded by N Barry. The Committee appointed G Chapman as Chair for the 2026/27 period.
5.1 N Barry proposed D Reed be appointed as Vice-Chair, which was seconded by B Perkins. The Committee appointed D Reed as Vice-Chair for the 2026/27 period.
6.1 The Head of Finance presented a summary of the report. - The report focused on a second limited assurance finding given on Purchasing Card Transactions. - A robust action plan was developed following the first limited assurance however similar issues had recurred. - The report highlights the updated action plan following the second limited assurance finding. - The updated plan included a move towards continuous audit checking of transactions as opposed to an annual audit. 6.2 The Committee noted the results of the 2025 audit and the rationale and reasons for the audit opinion. 6.3 The Committee requested a follow up report on progress regarding the plan for Purchasing Card Transactions be scheduled for the September 2026 meeting.
7.1 The Audit Wales representative presented a summary of the report. - Audit Wales audits four claims annually, two on behalf of Welsh Government, one on behalf of the Teachers’ Pension Agency and one on behalf of the Department of Work and Pensions. - The total of the four claims was 120m. - The findings of the audits were summarised on page 23 of the agenda. - This report would no longer be brought to Committee unless there were significant issues with the claims highlighted within the report. 7.2 The Committee noted the contents of the report. 7.3 The Committee noted the Audit Wales Annual Report on Grants Works will no longer be brought to Committee unless significant issues were identified by Audit Wales.
8.1 The Audit Wales representatives presented a summary of the report. - Audit Wales audits to a concept of materiality, the materiality amount set for 2025/26 was 6.5m - 1 significant risk was identified relating to management override, however this arrangement existed within all organisations. - Consideration was given to the lack of certification of the 2024/25 statement of accounts at this date. - Several areas of focus were highlighted such as pension evaluation risk, the Chartered Institute of Public Finance and Accountancy (CIPFA) code and the new subsidiary of Cyson Cymru. - Audit Wales undertake risk assessments throughout the year to determine what the performance audit work would look like for the following year. - Local pieces of work include: · A review on leisure services. · A review on highways was also being scoped as a potential regional piece of work. · A follow-up review to the counter fraud work published in August 2023. 8.2 The Committee noted the detailed Audit Plan 2026.
9.1 The Chief Internal Auditor (South West Audit Partnership) SWAP Audit presented a summary of the report. - The annual audit opinion for 2025/26 was reasonable. - 46% of audits receive either a Reasonable or Substantial opinion, compared with 21% that receive a Limited Assurance opinion. - This was a decrease from the prior year in which 81% received either a Reasonable or Substantial opinion. - A more robust risk-based planning approach was being used by SWAP Audit which was likely a key factor in the change in percentage. - Housing advice and homelessness prevention were seen as a high organisational risk which was provided with a limited assurance, with the audit currently in a draft stage. - Other Limited Assurances were given to Appointeeships, Procurement Cards and Overtime, which had been reported on at previous Committee meetings. - The Medieval Ship and Bereavement Services were the first Limited Assurances given under the SWAP system of reporting. - Housing benefit and council tax deduction had an indicative opinion of Limited Assurance however discussions were still ongoing with the service area before reports were finalised. Areas that received limited assurances also received a high or medium risk during the fraud risk assessment. Future work would focus on high fraud risk areas. - 65 actions were currently open with 32 overdue and13 actions had received revised timescales as of the Committee date. - An E-Learning package on fraud work was being developed for the Council. - Audit coverage was at 73%, with the expectation that it would be increased. 9.2 The Committee noted the contents of the Annual Opinion. 9.3 The Committee requested a follow up report on the Medieval Ship be scheduled for the September 2026 meeting. 9.4 The Committee requested a follow up report on the Bereavement Service be scheduled for the January 2027 meeting.
10.1 The Chief Internal Auditor-SWAP Audit presented a summary of the report. - SWAP Audit operates a risk-based planning approach. - Key areas within the plan include key financial controls, fraud work and audit work found within investigations. - The plan remains under constant review, with quarterly meetings set up with Heads of Service. - The internal audit function adheres to the mandatory elements of the Institute of Internal Auditors International Professional Practitioners Framework (IIAIPPF). - Training is due to be scheduled for Governance and Audit Committee members around the set of standards highlighted in IIAIPP. - There was only minor change in the Charter compared to the previous year, which related to the qualification requirements of the external auditors of SWAP. - It is suggested that the Charter would come to Committee bi-annually. - The report contained a link to SWAP’s business plan on page 103 of the agenda pack. - Pages 104 to 106 of the agenda contained SWAP’s rolling plan to date. 10.2 The Committee approved the Planning Approach Paper and Audit Charter 2026/27 in principle subject to ongoing discussions with the Governance and Audit Committee. 10.3 The Committee recommended SWAP Audit conducts fundamental changes to the Audit Charter under delegated powers, with the Charter brought to Committee for review of these changes. It was noted that the Committee’s role was not to approve any changes. 10.4 The Chief Internal Auditor recommended the Charter to be brought to Committee bi-annually unless major changes were identified.
11.1 The Performance and Programme Manager presented a summary of the report. - The report combined the Quarter Three (Q3) and Quarter Four (Q4) report. - Service areas were currently reviewing their service specific risk registers as part of their annual service planning review. - The service areas will report back any new and emerging corporate risks that need to be included on their services risk registers, and the corporate risk register for 2026/27. - There were 13 risks recorded on the corporate risk register. - The Adult Services pressure risk had decreased at the end of Q4. 11.2 The Committee noted the contents of the report.
12.1 The Senior Finance Business Partner (Chief Accountant) presented a summary of the report. - The net borrowing as of March 2026 was 143.5m, the net borrowing in March 2025 was 156m. - The total borrowing of the Council as of March 2026 was 176.2m. - 40m of short-term debt had been repaid. - The Council took out 50.2m of further borrowing at the end of the financial year. - The internal borrowing capacity was reducing as reserves were being used. - Future borrowing would increase due to the aspirations of the capital programme. - The current geopolitical climate has likely made future borrowing needs more expensive. - The Council’s treasury advisors had advised short term borrowing until rates stabilise. - All prudential indicators were being complied with bar one, the proportion of financing costs to net revenue stream. - The figures remained in draft form while the 2024/25 Statement of Accounts are being finalised. - The report would progress to Cabinet and Council following the Committee’s feedback. 12.2 The Committee noted the contents of the report on treasury management activities during the 2025-26 financial year.
13.1 The Governance Officer highlighted the end of the current work programme as well as noting the work programme for 2026/27. 13.2 The Committee approved the 2026/27 work programme.
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Yn rhestru cynghorwyr presennol y cyngor yn unig. Nid yw aelodau cyfetholedig, swyddogion a chyn-gynghorwyr yn cael eu dangos.