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: - Councillors P N Bentu, S Pritchard and T M White declared personal interests in Minute No.87 - Statement of Accounts 2024/25.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee be approved as a correct record.
Resolved that Councillor S Pritchard be appointed as the reserve representative of the Governance & Audit Committee on the Strategic Governance Group for the remainder of the 2025-26 Municipal year.
Gillian Gillett Audit Wales presented the draft report which summarised the main Audit Wales findings from the audit of the Council’s Statement of Accounts 2024-25. An unqualified opinion on the accounts would be provided by Audit Wales. It was noted that the draft Statement of Accounts was received on 16 December 2025, which was later than the Audit Wales deadline of 30 June 2025. It was also outlined that this was the fourth year in succession that the draft accounts were received later than the deadline and was significantly later than the 2023-24 accounts, which were submitted on 9 August 2024. It was recognised that whilst Audit Wales understood the reasons for this delay and the Council kept them informed, it presented a significant challenge for the Council, for the auditors and for stakeholders. It was added that as the sector deadlines moved forward to 30 September for audit completion for 2025-26 accounts and beyond, the Council would need a realistic and robust recovery plan, tailored to the Council’s starting position. There were no material uncorrected misstatements and one non-material uncorrected misstatement to report. This related to land and building assets, specifically an overstatement of surplus assets by £1 million, due to asset conditions and a lease premium timing issue, which would be corrected in the following year's accounts. The Committee discussed the importance of developing and monitoring a recovery plan to improve timeliness. Simon Arthurs, Interim Head of Finance / Deputy Section 151 Officer confirmed that a draft plan would be reported to Corporate Management Team (CMT) and updates would be provided to the Committee. It was clarified that more councils missed the submission deadline for this year than last, with only 9 out of 22 submitting on time. The Auditor General had written to the sector about the issue, particularly in the context of future deadlines being brought forward. The Chair thanked the Audit Wales representative for the report.
Simon Arthurs, Interim Head of Finance / Deputy S151 Officer presented the Draft Statement of Accounts for 2024/25 ‘for information’ and review. It was explained that the Draft Accounts for 2024/25 had been prepared and were signed by the Section 151 Officer on 16 December 2025 and was the same report which was presented to the Committee on 21 January 2026. A copy was appended at Appendix A of the report. It was added that the audit findings did not require any changes to the accounts as previously drafted. The contributions of teams beyond Finance, such as Corporate Property, in preparing the accounts, was acknowledged. Ness Young, Director of Corporate Services clarified that a requested addition to the Annual Governance Statement (AGS) would be included in the statement next year. The addition, regarding a strategic governance issue in the AGS, would be added in next year, as the current audited version could not be amended.
Nick Davies, Principal Auditor presented ‘Internal Audits Q3 monitoring report for discussion’ which summarised the audits finalised and any other work undertaken by the Internal Audit Section, during the period 1 October 2025 to 31 December 2025. It was reported that 19 audits were finalised during the quarter, with 7 receiving high assurance and 12 substantial assurance. 102 recommendations were made and all were agreed by management, with none classified as high risk. It was noted that all Internal Audit team members had completed training on the new global internal audit standards and while some ongoing training and supervision continued, the team was largely up to date with their training. It was added that sickness absence had increased slightly during the quarter but this was being managed. The Committee discussed the following: - · Grant Certification Workload – It was explained that grant certification work was always planned for in the annual audit plan, with contingency days built in. Discussing this point following Committee questions, the Principal Auditor stated he would liaise with the Chief Auditor about the possibility of reporting the number of days spent on grant work in future reports to provide the Committee with a clearer understanding of resource allocation. · Redwood System Clarification – It was outlined that the Redwood system referred to a package of Oracle Fusion module upgrades implemented in 2024/25, which included guided learning and AI-enabled processes, with ongoing improvements planned. · Grant Certification Responsibility – It was clarified that for most grants, internal audit certification was required by the grant terms and conditions. However, for some grants, certification could be completed by the Finance Department team if internal audit sign-off was not specified.
Jonathon Rogers, Corporate Fraud Team Manager presented a ‘for information’ report which provided a summary of the work completed by the Fraud Function of Internal Audit in the first half year of the financial year 2025/2026. It was reported that the Fraud Team had achieved outcomes exceeding £1 million in the first 6 months, with 3 successful prosecutions and 6 properties returned to housing stock. It was anticipated that this would surpass the previous year's results. The Committee discussed the following: - · Departmental Investigations – It was explained that client departments investigated cases within their expertise, with the Corporate Fraud Team becoming involved, if necessary, particularly for criminal matters. · Operation Grinch – Particularly landlord responsibility in Fraud Cases. It was explained that it was organised in collaboration with Trading Standards, who could impose closure orders on properties involved in fraud. It was added that Trading Standards had further information available on landlord enforcement. The Chair and Committee thanked the Corporate Fraud Manager and Team for delivering such a positive report.
Nick Davies, Principal Auditor presented a ‘for information’ report which provided a briefing to the Committee outlining the methodology used to prepare the Internal Audit Annual Plan, in advance of the Draft Internal Audit Annual Plan for 2026/27 being reported to the Committee. It was confirmed that the Draft Internal Audit Plan would be reported to Corporate Management Team (CMT) prior to being reported to the Committee.
Lee Wenham, Head of Head of Communications, Corporate Planning and Performance and the Director of Corporate Services Room presented a ‘for information’ report which detailed the status of strategic risks and issues, recent changes to the risk register and the process for escalating operational risks. It was reported that at 31 December 2025, there were 24 strategic risks and 4 strategic issues. Recent additions included risks related to marine nitrates in the Burry Inlet, strategic building conditions and the escalation of health and safety to a strategic risk. It was clarified that the Council maintained a single risk register with different levels (project, operational and strategic), allowing for escalation and de-escalation of risks. It was added that each Director would present annually to the Committee on operational risk management. In response to Committee questions, the Leader of the Council confirmed that a task force involving Welsh Government and Natural Resources Wales (NRW) had been established to address the risk of nitrates in the Burry inlet, with collaborative efforts underway to find solutions. The Director of Corporate Services informed the Committee of the forthcoming retirement of Richard Rowlands, Corporate Performance Manager and acknowledged his contributions to the Council's risk framework and performance reporting.
Gareth Jones, Audit Wales presented the Audit Wales Work Programme and Timetable – Swansea Council – 31 December 2025. The report detailed the quarterly update and listed the following: - · Annual Audit Summary · Financial Audit Work · Performance Audit Work · Local Government National Studies Planned / In Progress · Estyn · Care Inspectorate Wales (CIW) · Audit Wales National Reports and Other Outputs Published in the last year · Audit Wales National Reports and Other Outputs (work in progress / planned) · Good Practice Exchange Events and Resources The Committee highlighted the thematic review into recruitment and retention challenges and the counter fraud review. It was explained that reports were undergoing clearance with councils and publication dates depended upon the completion of management responses to recommendations, with updates to be provided to the Committee. The Chair thanked the Audit Wales representative for the report.
Rhan o fater a ddilynwyd ar draws 3 cyfarfod
The Revenue and Capital Budget Monitoring 3rd Quarter 2025/26 was provided ‘for information’.
The Audit Wales Recommendations Tracker Report was provided ‘for information’.
The Governance & Audit Committee Action Tracker was reported ‘for information’.
The Governance & Audit Committee Work Plan was reported ‘for information’.
The Committee was requested to exclude the public from the meeting during consideration of the item(s) of business identified in the recommendation(s) to the report on the grounds that it / they involved the likely disclosure of exempt information as set out in the exclusion paragraph of Schedule 12A of the Local Government Act 1972, as amended by the Local Government (Access to Information) (Variation) (Wales) Order 2007 relevant to the item(s) of business set out in the report. The Committee considered the Public Interest Test in deciding whether to exclude the public from the meeting for the items of business where the Public Interest Test was relevant as set out in the report. Resolved that the public be excluded for the following items of business. (Closed 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.