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.
In accordance with the Code of Conduct adopted by the City and County of Swansea, the following interests were declared: - Councillor S Pritchard declared a personal interest in Minute No. Internal Audit Monitoring Report Quarter 2 - 2024/25.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee were approved as a correct record.
Simon Cockings, Chief Auditor presented a detailed report which showed the audits finalised and any other work undertaken by the Internal Audit Section during the period 1 July 2024 to 30 September 2024. A total of 15 audits were finalised during the quarter. The audits finalised were listed in Appendix 1, which also showed the level of assurance given at the end of the audit and the number of recommendations made and agreed. Appendix 2 provided a summary of the scope of the reviews finalised during the period. The levels of assurance were 5 – high and 10 – substantial, with no moderate levels during the quarter. A total of 123 audit recommendations were made and management agreed to implement all of the recommendations made. It was highlighted that the Audit Team had been subject to a restructure during quarter two, which had resulted in three full-time auditor posts being advertised to fill existing vacancies within the team. As a result, 99 days were lost in quarter two due to vacant posts, which represented approximately 16% of the total available days in quarter 2, or 7% cumulative days lost of the total available days in the year to date due to vacant posts. It was noted however that contingencies for vacancies and sickness absence had been built into the annual plan. It was added that following a successful recruitment campaign, staff had been appointed into all three posts and would be joining the team in early December, once they had worked their notice periods. It was detailed that the Internal Audit Annual Plan for 2024/25 contained 120 separate audit activities. As at 30 September 2024, 36 audit activities (30%) had been completed, with three additional activities (3%) substantially completed with the audit report issued as draft. As a result, 39 audit activities had been completed to at least draft report stage (33%). An additional 28 activities were in progress at the end of the quarter (23%). As a result, approximately 56% of the audit activities included in the 2024/25 Audit Plan had either been completed or were in progress. A copy of the plan showing the status of the activities as at the 30 September 2024 was provided at Appendix 3. The Committee discussed the following: - · The successful recruitment campaign, the background, training and bedding in period for the new recruits. · Processes being audited but not the effectiveness of the service in delivering its objectives or the outcomes for service users, particularly these being picked up in the Corporate Performance Management Review. It was confirmed that key issues would be picked up as part of the review. · Education Planning Resources – Schools weekly Squid returns, issues raised with regard to arrears, the scope / responsibility given to schools to in respect of arrears, change of system and the processes introduced following the review, reminding schools of the policy regarding arrears which had been refreshed / recircled. · Retention of Internal Audit staff going forward and how the majority of staff leaving Internal Audit in recent years had retired as opposed to leaving the section. · Grant certification process - particularly the time and impact on the team and how this had been built into the Internal Audit Plan and were recurring jobs. · Substantial assurance level given to Employee Services (Payroll) 24-25, the key findings and the reasons behind the substantial assurance level in the area, which included a large amount of testing. · Details in the key findings column at Appendix 2, particularly relating to procurement, the previous assurances provided regarding escalating any non-compliance issues to Corporate Management Team and actions taken to address these issues. The Director of Corporate Services added that the Corporate Management Team were very aware of procurement issues and the need to improve in that area. Practical action and the upskilling of staff had taken place to address these issues and an update report would be provided to the Committee in January 2025. · Significant key issues, particularly Employee Services which the Chair would discuss outside the meeting with the Chief Auditor to be able to understand the context to assess the level of risk / assurance. The Chief Auditor stated that overpayments were made due to the information being received by Payroll from service areas. The Director of Corporate Services added that the Payroll Team had recently targeted overpayments and had more or less cleared any arrears. The Chair and Committee congratulated the Chief Auditor on the successful recruitment campaign and appointment of three new staff members. Resolved that the contents of the report be noted.
Rhan o fater a ddilynwyd ar draws 2 cyfarfod
Simon Cockings, Chief Auditor presented a report that provided a summary of the recommendations made following the fundamental audits and mid-cycle reviews in 2023/24 and identified whether the agreed recommendations had been implemented. It was noted that following the completion of the 2023/24 fundamental audits, 10 out of the 14 audits had a High Assurance rating, three audits had a substantial assurance rating (Business Rates (NNDR), Accounts Payable and Council Tax). Accounts Receivable had a limited assurance rating at the time of the last audit. Of the 69 recommendations reported and agreed, 52 had been fully implemented, 14 partly implemented and 3 had not been implemented. The percentage of recommendations implemented by 30 September 2024 was 76%. An analysis of classification of the recommendations noted as partly or not implemented was provided at Appendix 2 and further details of these recommendations at Appendix 3. It was added that the implementation of the outstanding recommendations would be reviewed as part of the 2024/25 audits. The remaining outstanding recommendations relating to the other fundamental audits would be followed-up when the audits were next completed. Discussions followed regarding: - · Recommendations accepted / completed and any fundamental recommendations not accepted. The Chief Auditor would clarify if any recommendations in the fundamental audits had been refused / rejected. · GDPR – Electronic records held within the Orchard system should be disposed of in accordance with the Council’s Retention Policy – the Chief Auditor would confirm outside the meeting whether the archived data could be restored or not. · Payments over £50,000 – Whether payments could be processed without checks. The Chief Auditor would clarify the position when meeting with the Chair. · Monitoring of low-risk items which would be looked at every 2 years or as part of the follow-up. Resolved that the contents of the report be noted.
Helen Morgan-Rees, Director of Education and Kelly Small, Head of Education Planning and Resources, provided a ‘for information’ report which presented the Education Directorate control environment, including risk management, in place to ensure: functions were exercised effectively; there was economic, efficient and effective use of resources, and; effective governance to secure these arrangements. A broad break down of the Education Portfolio Budget, key points to note, key elements of the assurance framework, key aspects of the Authority’s oversight of school’s financial arrangements, details of schools audit arrangements and key aspects of the Education Directorate’s arrangements were outlined. Details of risk management, business continuity, Performance management / KPIs, planning, decision making, budget and resources management, fraud and financial impropriety, compliance with policies, rules and regulatory requirements, programme and project assurance were provided. It was added that Risks within Education were promptly identified and managed at appropriate levels (corporate, directorate, service, programme/project), and as far as possible mitigated, as part of the service review and planning cycle processes and ongoing self-evaluation. Monitoring was conducted through the Directorate performance management and reporting mechanisms at PFM, SLB and EDSLT meetings and programme / project boards with risks escalated as appropriate (with particular focus on ‘red’ risks). Programme and project level risks associated with the Quality in Education (QEd)/Sustainable Communities for Learning Programme were managed via mature programme and project risk management processes in line with corporate requirements and the Welsh Government’s grant conditions and gateway review recommendations. The report also highlighted key elements of internal controls, data security and partnership / collaboration governance. Appendix A provided the Education Strategic Risks and Issues – November 2024 and Appendix B provided the Education Directorate - Assurance Map for Strategic Risks in Education. The Chair thanked the officers for providing a very detailed report and requested that in future years an executive summary be provided at the start of the report outlining the Directorate Risk Register, key challenges, key risks and achievements faced by the Department during the previous year. The Committee discussed the following: - · Procurement issues within schools, particularly training / procurement guides provided to schools, procurement / financial management used within schools and monitoring this via committees / sub-committees. The Director of Education would clarify the position in respect of the monitoring of procurement / financial issues within schools. · The health check meeting offered to schools that are predicted to end the year with reserves under 5% of their budget share. · Safeguarding in respect of agency staff – It was explained that there is a National Agency Framework for teachers (it does not cover associate staff) for agency staff which all schools use and ensures that agency companies comply with national standards. The details of the framework would be shared with the Committee. · Forward planning – the Authority monitoring birth rates and trends and planning ahead accordingly. It was confirmed that at present, the overall Swansea population was steady. · Differences between the delegated budget to schools and non-delegated budget. · Working with head teachers / chairs of governors and observing governing body minutes in order to gain assurance in respect of school budgets and governance. · The potential for overlapping the work of Scrutiny if performance indicators are discussed in detail by the Committee.
Ness Young, Director of Corporate Services presented a report which provided an overview of the status of the Council’s strategic risks and issues at Quarter 2, to provide assurance to the Committee that they were being managed in accordance with the Council’s risk management framework. It was explained that the Quarter 2 Overview Report was the first to be presented using the new framework. The overview focused on the Strategic Risks and Strategic Issues and full details of each Strategic Risk and Issue were provided at Appendix A. It was added that the report was a departure from previous quarterly monitoring reports. In previous quarters the Committee were presented with an overview of Corporate Risks, where each Corporate Risk was given a quarterly RAG status. The new risk management framework adopted for Quarter 2 reporting was structured on Strategic Risk, Strategic Issue, Operational Risk, Operational Issue, Project Risk and definitions of each were provided, along with the Risk Management Process. It was noted that during Quarter 2, all risks on the Risk Register had been extensively reviewed and brought into alignment with the new risk management framework. All risks were recorded as having been reviewed at least once and the risk status at the end of Quarter 2 was provided. The Director reported ongoing efforts to develop the Inphase risk management application, which was set to replace the current in-house system and align with the new framework and policy. While the original rollout target was 30 September, this timeline was missed due to limited developer capacity at Inphase, stemming from internal challenges following its acquisition by Ideagen earlier this year. Discussions with Ideagen had indicated that the application is now expected to be rolled out by the end of the financial year. In the interim, the Quarter 3 report would be produced using the Inphase application. A further update would be provided at the next meeting. The Committee discussed the following: - · Escalating / de-escalating risks going forward and the processes followed. · Accountability for the Risk / Issues, which was the responsibility of risk owners / Head of Service / Director / Cabinet Member. The Chair thanked the Director for her report and welcomed the efforts to improve the report, particularly the charts within the report. Resolved that the contents of the report be noted.
Jonathon Rogers, Corporate Fraud Team Manager presented a report which provided a mid-year update on the work undertaken by the Corporate Fraud Function in 2024/25. It was explained that the Anti-Fraud Plan for 2024/2025 was presented and approved at Governance and Audit Committee on 4 September 2024. The report provided a summary of the activities of the Fraud Function for the first half of the year 2024/2025 and reviewed progress against the outcomes contained in the Fraud Function Anti-Fraud Plan 2024/2025. It was outlined that good progress had been made against all seven planned activities contained within the Corporate Fraud Function Plan and the team were on target to complete all activities by year end. Appendix 1 provided commentary against these activities. It was added that within the first half year the team had recorded total savings of £148,177.74 against a figure of £206,692.33 in 2023/2024. The team had also assisted in the recovery of the return of five properties back to housing stock in the first half year against a figure of seven in 2023/2024. Details were provided on the National Fraud Initiative Exercise (NFI) and NFI Estimated Outcome Methodologies. Reference was also made to the Auditor General for Wales published report on The National Fraud Initiative in Wales 2022-23. A brief overview of urgent employee investigations, Human Resources support, alleged fraud, data requests, inter-agency work and data exchange was provided. Gareth Jones, Audit Wales welcomed the report and work done on the NFI by the Council. He added that the work of the team had been highlighted to other Council’s and had made a significant impact on the totals in the report. He thanked the Council for it’s work completed on the NFI and looked forward to working in partnership with the Authority in future. The Committee discussed the following: - · Blue Badge fraud and the issues picked up by the Fraud Team as part of the process. · £148,177.74 savings made which related to all areas outside the NFI work. · The £206,692.33 savings made in 2023/2024 was for the hole year and the £148,177.74 savings made in 2024/2025 was for the year to date. · NFI – the difference between high risk and lower risk matches. · The positive development of the team looking to improve ways of capturing and presenting results. · The deterrent effect, publicising the work and celebrating the successes of the team on the Council website. The Chair congratulated the team on the achievements made, the progress made to date and for the work completed on the NFI. She also referred to the positive comments received from Audit Wales.
The Public Services Ombudsman (PSOW) Report – Living in Dispair – Athematic Report about Disrepair, Damp and Mould Housing Complaints to PSOW was reported ‘for information’ and the Committee noted the content of the report. The Committee asked the following questions: - 1. Does the Regional Partnership Board have a role in addressing disrepair, damp and mould, given the potential negative impact it could have on the health of residents in the region? 2. Does the Council have a health promotion role in respect of informing residents of the risks associated with disrepair, mould and damp and how this can be prevented or addressed should it arise? It was noted that the responses from the Head of Housing and Public Health would be circulated to the Committee / included in the Action Tracker Report.
The Annual Review of Well-being Objectives was reported ‘for information’ and the Committee noted the content of the report. The Chair commented that the report was approved by Council on 21 March 2024 and would expect the report to be presented to the Committee earlier in the Municipal year in the future. She also noted the importance of not overlapping the work of Scrutiny and the Committee.
The Audit Wales Recommendations Tracker was reported ‘for information’ and the Committee noted the content of the report. The Committee noted that while some actions were completed, no completion dates were provided. The Director of Corporate Services stated that the future narrative within the document would be reviewed and clarified.
The Governance & Audit Committee Action Tracker was reported ‘for information’ and the Committee noted the content of the report. The Chair requested that dates be added to some of the ongoing actions.
The Governance & Audit Committee Work Plan was reported ‘for information’ and the Committee noted the content of the report. The Chair stated that the Governance & Audit Committee Assessment of Effectiveness discussions would be moved to April 2025. It was also noted that there had been no procedural changes to the complaints process and further training was not necessary. The Democratic Services Officer was requested to recirculate the recording of the previous complaints training session.
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.