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 to approve the minutes of the Governance and Audit Committee meeting held on 30th March 2026 as an accurate reflection of the meeting. There were no matters arising.
RESOLVED: 1. To note the verbal update.
RESOLVED: 1. To note the update.
RESOLVED: 1. To note the update.
RESOLVED: 1. To note the update. Note: Having previously notified the Chair, County Borough Councillor A Ellis left the meeting following the conclusion of this item.
RESOLVED: 1. To note the update.
RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April 2025 and March 2026 and consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2025/26 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
RESOLVED: 1. To scrutinise and comment on the information provided within Appendix 1 and Appendix 2 to the report; and 2. To consider whether they wish to receive further detail on any matters contained within the Appendices.
In accordance with the Council’s Code of Conduct, the following personal declarations were made pertaining to items within the agenda: - The Vice-Chair, County Borough Councillor M Maohoub (Item 7 - Audit Wales - Welsh Church Act Fund Audit Plan 2026) - “I am a Member of the Nos Galan Committee, which has received funds from the Welsh Church Act”; and - A blanket personal declaration was given for individuals in receipt of a Local Government Pension following an interest declared by Councillor B Stephens (Item 6 - Audit Wales - Rhondda Cynon Taf Pension Fund Audit Plan 2026)
Y penderfyniad fel y'i cofnodwyd
RESOLVED to approve the minutes of the Governance and Audit Committee meeting held on 30th March 2026 as an accurate reflection of the meeting. There were no matters arising.
It was RESOLVED to approve the minutes of the Governance and Audit Committee meeting held on 30th March 2026 as an accurate reflection of the meeting. There were no matters arising.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the verbal update.
The Service Director – Finance Services provided a verbal update to the Governance and Audit Committee on the effective and well-established arrangements in place between Council officers and Audit Wales officers to achieve deadlines for the production and audit of the Council’s Statement of Accounts. On the 9th March 2026, the Auditor General for Wales wrote to all Local Government Chief Executives stating that the expectation was for all Local Authorities to produce 2025/26 accounts for audit by the 30th June 2026 and to complete the audit by 30th September 2026. Members were assured that RCT Council was on track to meet the deadlines and were pleased to learn that the Auditor General had acknowledged that the Council continues to produce timely and good quality accounts, which reflected the arrangements in place within the Council and the positive working relationship between both organisations. Audit Wales reiterated that RCT Council had worked collaboratively with them over many years to complete the audit of the accounts on time and were confident that this would continue. One Member took the opportunity to thank officers for continuing to meet the deadlines and produce good quality accounts. The Chair thanked officers for the update and the Governance and Audit Committee RESOLVED: 1. To note the verbal update.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the update.
Audit Wales provided the Committee with a summary of work undertaken during 2025, from a financial audit and performance audit perspective. The Vice-Chair noted that performance audit work from the 2025 Audit Plan was still on-going as of April 2026 and sought clarity on the reasons for the current position and assurance on the timescales for completing the three reviews noted as ‘performance audit work still underway’. The Vice-Chair also sought clarity on if there were any emerging findings that the Committee should be aware of. Audit Wales fed back that the three reviews referenced by the Vice-Chair would be delivered and completed by July 2026. With specific regard to the Recruitment and Retention thematic review, Members were informed that a draft report had recently been issued to the Council and that work was progressing to enable the draft report in respect of Cyber Security to be issued to the Council shortly. In terms of the Housing Adaptations review, Audit Wales advised that the fieldwork had recently been completed, with the overall programme of work in line with the timetable set out. In respect of emerging findings, as the reports were currently in draft form, no specific information was available at this point to relay to the Committee. The Chair thanked Audit Wales for the update and the Governance and Audit Committee RESOLVED: 1. To note the update.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the update.
Audit Wales provided the Committee with the key elements of the Rhondda Cynon Taf County Borough Council Audit Plan. Members were reminded that Audit Wales use the concept of materiality when undertaking financial audit work and were provided with the materiality level set by Audit Wales for the audit of the Council’s financial statements together with areas of risk and other areas of focus. The Chair noted that the Revaluation of Assets had been identified as an area for improvement from the audit of the Council’s 2024/25 Statement of Accounts and that it had been identified as an area of focus within the Audit Plan 2026. The Chair asked if Audit Wales could clarify what work was being undertaken on this area to ensure the robustness of the arrangements in place. The Service Director – Finance Services advised that enhanced quality assurance arrangements have been introduced as part of preparing the Council’s 2025/26 Statement of Accounts. It was explained that the application of indexation in the valuation of assets, further to new Code of Practice requirements, was a challenge for the Council which required a sound understanding of the Code of Practice, clear documentation of the Council’s processes, a review of the work of the external valuer and enhanced quality assurance oversight of the external valuer’s results, all of which is being shared with Audit Wales to provide assurance that the Council are compliant with the Code of Practice. Audit Wales added that they were being kept informed by Council officers of the steps taken in this area and the quality assurance arrangements being applied. Members were also informed that Audit Wales were working closely with the Council and across the wider local government sector on indexation as part of supporting compliance with the Code of Practice. One Member referred to the planned performance audit work, which was detailed within the report, and sought further information on the approach taken to inform the selection of the areas of Highways, Counter Fraud and Follow-up that were to be reviewed and the specific reasons or rationale in relation to Rhondda Cynon Taf. Audit Wales fed back that the planned performance work had been informed by an annual risk assessment undertaken by Audit Wales alongside ongoing dialogue with the Council, and it was also explained that Audit Wales meet with Estyn and the Care Inspectorate Wales to share information. Audit Wales went on to provide a brief overview of the specific rationales for the inclusion of the three areas within the 2026 performance audit plan. The Member was supportive of the areas identified and considered them to be relevant and important. Referring to the completion of the 2026 performance audit work, the Member sought assurance that timescales would not be impacted by the work still underway in respect of the 2025 work programme. Audit Wales responded by stating that they were confident the 2025 work would be delivered in line with the timetable and planning work for the 2026 plan had begun and noted that Members would be provided with progress updates during the year. One Member referred to the Audit Wales fee level for 2026, which amounted to £467k, and asked if Audit Wales could demonstrate value for money in the work it delivers to the Council. Audit Wales advised that in addition to the regular reviews and the financial audit work carried out, other services were offered such as its good practice exchange service, which promotes positive arrangements across the public sector. Audit Wales went on to explain that there were several different checks in place to ensure value for money, including an internal board, scrutiny by a Senedd Committee, an annual stakeholder survey and ongoing discussions and liaison meetings with local authorities. Audit Wales also noted that the fee was based solely on the cost of delivering the work and provided assurance that Audit Wales is not permitted to make a profit. The Chair thanked Audit Wales for the update and the Governance and Audit Committee RESOLVED: 1. To note the update.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the update. Note: Having previously notified the Chair, County Borough Councillor A Ellis left the meeting following the conclusion of this item.
Audit Wales provided the Committee with the key elements of the Rhondda Cynon Taf Pension Fund Audit Plan. One Member noted that the Audit Plan included the Local Government Pension Scheme Reform and the work being progressed by the Wales Pension Partnership to ensure compliance with new regulations. The Member sought clarification on whether the changes would have a significant impact on the Rhondda Cynon Taf Pension Fund Statement of Accounts for the 2025/26 financial year. Audit Wales fed back that it did not anticipate there being any significant change or impact for the 2025/26 Pension Fund Statement of Accounts. The Service Director – Finance Services added that the 2025/26 Pension Fund Statement of Accounts will include disclosures within the narrative notes to inform readers of the Accounts of the progress being made in line with new regulations. The Chair thanked Audit Wales for the update and the Governance and Audit Committee RESOLVED: 1. To note the update. Note: Having previously notified the Chair, County Borough Councillor A Ellis left the meeting following the conclusion of this item.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the update.
Audit Wales provided the Governance and Audit Committee with the Welsh Church Act Fund Audit Plan for 2026. It was explained to Members that this had been included in the Council Audit Plan in previous years; however, following consideration of the level of investments held within the Welsh Church Act Fund, it was considered more appropriate for the audit work to be set out within a stand-alone audit plan and reported separately to the Governance and Audit Committee. The Vice-Chair thanked Audit Wales for the Audit Plan and for providing a clear explanation as to why the Plan was now being considered as a standalone item. The Vice-Chair sought clarity on if the change in reporting meant there was an additional fee to be charged. Audit Wales explained that there had always been a fee associated with the time taken to produce the Audit Plan and that this had and will continue to be incorporated into the overall Council fee. The Governance and Audit Committee RESOLVED: 1. To note the update.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April 2025 and March 2026 and consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
The Director of Financial Services and Transformation provided Members with progress updates on the implementation of recommendations, as set out in Audit Wales reports issued to the Council between April 2025 and March 2026. The Director provided the Committee with a brief overview of the current position of each of the recommendations. In respect of the ‘Setting of Wellbeing Objectives’ review, which was set out at Appendix A, there had been two recommendations issued by Audit Wales. In terms of the recommendation around evaluating the overall progress that the Council is making against its well-being objectives, the Director advised that the Council was continuing its work to extend the range of information it has in place to demonstrate the extent of impact and outcomes that its work is having. Alongside, the Director advised that work is on-going to build on the current suite of evidence used the measure impact and outcomes in respect of its Culture, Heritage and Welsh Language well-being objective. In respect of the ‘Arrangements for Commissioning Services’ review, which was set out at Appendix B, there had been three recommendations issued by Audit Wales around demonstrating that specific processes are routinely taking place, how the Council evaluates value for money and how it monitors compliance with the arrangements. In terms of the Council’s response, the Director advised that much of the activity was already happening on the ground and, as such, the Council’s response has focussed on building on existing arrangements and updating the standard documentation in place to ensure processes / key activities undertaken are fully recorded. In terms of monitoring compliance, the Director drew Members’ attention to the specific audit assignment included within this year's Internal Audit plan, which would test the extent of compliance with the standard documentation in place. Members were provided with assurance that the outcome from this Internal Audit assignment would be reported back to the Governance and Audit Committee in line with its work programme. Lastly, in respect of the ‘Temporary Accommodation’ review, which was set out at Appendix C, there had been three recommendations issued by Audit Wales around value for money, planning for prevention and partnership working. In terms of value for money, the Director fed back that the Council’s response to the recommendation is centred on its wider Housing Support Programme Strategy and accompanying defined outcomes and suite of underpinning outcome measures that focus on value for money. In respect of the planning for prevention, the Director spoke of the clear focus on a wide range of preventative activities, which was supported by up-to-date information to inform service delivery and a range of operational provision which was currently in place to support homelessness prevention. In terms of partnership working, the Director referred to the examples of the multi-agency partnership arrangements currently in place, which clearly defines the roles and responsibilities of both the Council and partners. Referring to the Council’s response to the Temporary Accommodation recommendations, one Member acknowledged that a suite of performance measures had been developed to further support demonstrating outcomes. The Member sought further information on what measures were in place to help demonstrate the impact of the Council’s work. The Director fed back that a range of measures and a case study approach is used to help form a holistic picture of performance. In terms of Culture, Heritage and Welsh Language, Members learned that there had been ongoing engagement, particularly with national groups, to discuss current approaches and best practice to help further develop the capture of impact and outcome information. The Director added that there was currently limited information available in this respect on a national level and, as such, it would require ongoing focus by the Council; it was noted that where relevant information is identified, this will be incorporated into the Council’s performance reporting arrangements. The Vice-Chair commented that the Council’s position statement on the Temporary Accommodation recommendations demonstrated a comprehensive and robust overview of homelessness prevention, temporary accommodation management, partnership working and a strong operational scope with a clear commitment to prevention. However, the Vice-Chair stated that he would have liked the statement to include further information in respect of the value for money metric, given the increasing costs of temporary accommodation. The Director advised that the Council had begun reducing its reliance on temporary accommodation, by avoiding the use of 47 temporary accommodation beds and delivering daily cost avoidance of £2,608, this information forming part of the value for money metrics currently developed and monitored by the Service. The Director went on to relay that the Service has in place real-time data analytics that is informing service planning and delivery with the underlying objective of preventing and reducing homelessness. The Governance and Audit Committee RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April 2025 and March 2026 and consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2025/26 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
The Director of Human Resources presented the Governance and Audit Committee with the Whistleblowing Annual Report 2025/26 in accordance with the Prescribed Persons (Reports on Disclosures of Information) Regulation 2017 (the ‘2017 Regulation’). One Member noted that the Whistle-blowing Policy and Procedure was last reported to the Governance and Audit Committee in March 2023 and that the Policy is kept under on-going review. The Member requested that the Policy is brought back to the Committee during the next year for Members to be provided with an overview of the arrangements and continued assurance on the approach in place. Furthermore, the Member questioned what arrangements the Council had in place to ensure its employees are aware of the whistle-blowing policy. In terms of the Member’s request to report the Policy to the Governance and Audit Committee in 2026/27, the Director was supportive of the request and indicated that a review of the Policy is scheduled to take place and once completed, it would be presented to the Committee for consideration. In response to the Member’s question around employee awareness of the Policy, the Director advised that it is listed within the Council’s basic rules document, which is circulated to new employees as part of the induction process. The Director also spoke of other promotion methods across the Council such as posters in depots, manager briefings, payslip inserts and the staff newsletter. The Director went on to feed back that the positions reported within other local authorities in respect of whistle-blowing referrals has not been compiled and contact would be made with the Welsh Local Government Association and HR networks across Wales to establish what information is available and provide feedback to the Committee. One Member sought assurance that whistleblowers were given long-term protection to prevent any victimisation that could come from the perpetrators. The Director assured the Committee that in respect of Council matters, the personal details of the whistleblowers remain confidential, unless the matter becomes a safeguarding issue and the police become aware. One Member acknowledged that in some situations it can be one word against another and difficult to gain a satisfactory outcome without sufficient evidence. The Member queried what training is given to those investigating such difficult cases. The Director advised that staff are supported in dealing with such circumstances and work closely with Human Resources Officers. The Director explained that in the first instance, a manager would undertake an initial review to establish the facts, before passing the information to Human Resources to carry out further investigation. The Vice-Chair acknowledged the Council’s strict policy on drug misuse in the workplace and questioned whether any random or routine drug and alcohol testing is carried out on frontline service workers to proactively identify and prevent potential substance misuse. The Director fed back that the current operational arrangements in place would be confirmed and reported back to the Committee. The Governance and Audit Committee RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2025/26 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
Y penderfyniad fel y'i cofnodwyd
RESOLVED: 1. To scrutinise and comment on the information provided within Appendix 1 and Appendix 2 to the report; and 2. To consider whether they wish to receive further detail on any matters contained within the Appendices.
The Service Director – Finance Services provided the Governance and Audit Committee with an overview of the 2026/27 Capital Strategy Report and 2026/27 Treasury Management Strategy Report, both of which were approved by Council on 4th March 2026. Referring to section 8 of the Capital Strategy report, which detailed information on Asset Disposals, the Vice-Chair queried what arrangements were in place to monitor capital receipts. It was explained to the Committee that the assets available for disposal were reviewed on an ongoing basis, taking into consideration market conditions and any specific opportunities across the County Borough. The Service Director informed Members that the process was undertaken by the Estates Management Service with appropriate sign off arrangements in place to agree the transactions with Legal Services. It was also explained that the Estates Management Service work closely with Finance officers to monitor actual and projected capital receipts, ensure appropriate accounting arrangements are in place and incorporate capital receipts, as a source of funding, into the Council’s Capital Programme. Referring to the Treasury Management Strategy, one Member questioned whether any new borrowing taken by the Council in the forthcoming year is likely to be at a higher interest rate repayable due to the impact of the current geo-political climate and, if so, questioned if it were possible to estimate the financial impact. The Service Director advised that in terms of new borrowing, the Council consistently monitor market conditions and the future outlook, in conjunction with the Council’s approved treasury management advisors, Arlingclose. The Service Director continued and explained that any borrowing was taken in good time, was representative of being the most financially advantageous to the Council over the long-term and would continue to be subject to close on-going monitoring. The Chair thanked the Service Director for the information and the Governance and Audit Committee RESOLVED: 1. To scrutinise and comment on the information provided within Appendix 1 and Appendix 2 to the report; and 2. To consider whether they wish to receive further detail on any matters contained within the Appendices.
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.