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The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED that subject to the above, the minutes of the meeting held on the 21 January 2026 be received and approved as a true and correct record of the proceedings.
RESOLVED that the Committee approve the Internal Audit Charter, the Internal Audit Strategy 2026-27 and the Quality Assurance Improvement Programme.
RESOLVED that the Committee noted the contents of the report and requested that a further report be presented to the June Governance and Audit Committee meeting setting out the available options and associated risks to support a detailed recovery plan for approval of the Statement of Accounts.
RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
None.
The Chair, Lay Member David Stewart declared a personal interest as he was a recipient of a Clwyd Pension Fund Pension. Councillor Ellie Chard declared a personal interest as she was a recipient of a Clwyd Pension Fund Pension. Lay Member, Nigel Rudd declared a personal interest as he was a member of the Conwy County Borough Council Governance and Audit Committee and a member of the North Wales Corporate Joint Committee Governance and Audit subcommittee.
None.
Decision as recorded
RESOLVED that subject to the above, the minutes of the meeting held on the 21 January 2026 be received and approved as a true and correct record of the proceedings.
The minutes of the Governance and Audit Committee held on 21 January 2026 were submitted. Matters of accuracy – Page 13 – Welsh Government's Provisional Funding Settlement For Local Government And Update On Budget Setting For 2026/27 – Should read Lay Member Nigel Rudd stated ‘whole of Local Government finance across Wales was fractured’. Councillor Bobby Feeley stated she had been in attendance at the last meeting. In the copy of the minutes it didn’t note her as present. Matters arising – Pages 8 – 11 - Treasury Management Strategy Statement 2026/27 And Treasury Management Update Report Q3 2025/26 – The Chair asked if there was any update available and further meaning behind the prudential indicators. He reminded Members that the Capital Vision would be presented to Committee later in the year. Page 13 - Welsh Government's Provisional Funding Settlement for Local Government And Update on Budget Setting For 2026/27 – It noted the committee’s recommendation to continue with resilience testing in particular risk 51 of the risk register. He asked if there was a time planned for that testing. The Head of Finance and Audit confirmed it was planned in line with the update that was due to be presented to Governance and Audit Committee in April 2026. However, it was stressed it may be a subject they would need reviewing as part of the forward work planning. Page 15 – Internal Audit update – The Chair asked if Services had been provided with a note to remind them to work with Internal Audit when reviews were being conducted. The Chief Internal Auditor confirmed he had met with 7 out of the 9 Service Managers and had reminded them of the importance of cooperation between services. He confirmed it had been well received by those he had met. The Head of Finance and Audit suggested that the regular update report presented to the Corporate Executive Team and the Senior Leadership Team could be a method to raise any areas or services the need to work with Internal Audit. The Chief Internal Auditor stated he was due to attend the Senior Leadership Team meeting in May and confirmed he would include in that report the importance of working together. Page 20- 21 - North Wales CJC Governance and Audit Sub-Committee - Decision Notice – The Chair sought assurance if the sub-committee Lay Members were supposed to be representatives from the six local authorities. He was unsure of the requirements for Lay Members to be represented on the sub-committee. The Monitoring Officer stated his understanding was Lay Members on the sub-committee of the CJC Governance and Audit Committee are Lay Members of the committee. They are not there as representatives of a Local Authority. Lay Member Nigel Rudd stated that the CJC had faced difficulties in meeting quorum requirements. It made the running of the meeting very difficult with no recommendations being able to me made. There was a report being prepared tweaking the terms of reference to enable it to meet without all 6 authorities being represented of which Mr Rudd stated he was in full support of. The Monitoring Officer confirmed that each Local Authority had a nominated representative and a substitute on the sub-committee. It was stressed the importance of ensuring each authority was properly represented. In response to Members comments the Monitoring Officer confirmed he had written to the Public Services Ombudsman for Wales Office, detailing the concerns and comments of the Committee. He had not received a response to date, but the email had only been sent a couple of days earlier. He confirmed he had requested a response and would share that with the Committee when received. Page 21- 24- Christ the Word Catholic School – Mr Nigel Rudd asked if the had been any clarification on the rules and regulations required to have a practicing Catholic in position of Head Teacher at the school. The Chief Internal Auditor confirmed he had approached the Education department for clarity unfortunately due to leave he had not had a definite answer. In the last person specification advert it included the faith commitment which was adhered to when appointing a Head Teacher. Mr Rudd suggested that the requirement to be a practicing Catholic was an agreement with the board of Governors. It did not seem to be a requirement by statutory requirement or regulation. He felt the requirement may limit the candidates who were able to apply and the best person for the job may not be eligible. He stressed the importance of acquiring a leader for the school and he put forward a recommendation that representation to the diocese whether retaining the approach and requirement in the selection process was the best way forward. The Monitoring Officer stated there was a direction from the Council of Bishops in England and Wales around the recruitment of headteachers. It was not the responsibility of the Local Authority to appoint to the position that power was held by the board of Governors. Mr Nigel Rudd asked if clarification from the Education Service could be provided on the requirement of being a practicing Catholic as a requirement for the role. The Chief Internal Auditor confirmed he would ask the Head of Education for clarity. Councillor Ellis raised some concern on the translation of the minutes. The Monitoring Officer said he would raise the points with officers. RESOLVED that subject to the above, the minutes of the meeting held on the 21 January 2026 be received and approved as a true and correct record of the proceedings.
Decision as recorded
RESOLVED that the Committee approve the Internal Audit Charter, the Internal Audit Strategy 2026-27 and the Quality Assurance Improvement Programme.
The Lead Member for Finance introduced the previously circulated report on the Internal Audit Charter, Strategy, and Quality Assurance Improvement Programme 2026–2027 to the Committee. The Charter set out Internal Audit’s purpose, authority, and responsibility in line with the Global Internal Audit Standards (GIAS) applicable to the UK public sector from 1 April 2025. The Internal Audit Strategy for 2026–2027 aimed to support the Council in making effective use of its resources, while considering strategic risks and corporate priorities. The Public Sector Internal Audit Standards (PSIAS) required Internal Audit to establish quality assurance arrangements through a Quality Assurance Improvement Programme, which the Chief Internal Auditor confirmed would be reviewed annually and presented to the Committee for comment and approval. The Quality Assurance Improvement Programme had been designed to provide reasonable assurance to stakeholders that Internal Audit: • performed its work in accordance with the Charter; • operated effectively and efficiently; and • added value and continually improved its operations. The Chief Internal Auditor thanked the Lead Member for the introduction and the Committee for the invitation to present. He introduced Samantha Davies, Principal Auditor, and Sara Jones, Senior Auditor, who had recently been promoted through the career pathways programme. He congratulated Ms Jones on her appointment. Members were advised of the importance of the three documents presented, as they set out how Internal Audit operated within the Council on an annual basis. The reports were submitted to the Committee for comment and suggested amendments prior to approval. In order to support the implementation of the Global Internal Audit Standards across all audit work, the Chartered Institute of Public Finance and Accountancy (CIPFA) had reviewed the standards and produced the UK public sector application of GIAS. As the new legislation had only been published in February 2025, CIPFA had allowed local government a 12‑month transition period to update policies and procedures. Officers confirmed that the Council was compliant, and the Chief Internal Auditor advised that all policies were being reviewed to ensure full compliance. The Institute of Internal Auditors Global Standards guided the practice of internal audit and provided the basis for evaluating and improving audit quality. The framework comprised 15 principles, each supported by detailed standards. Over the preceding 12 months, all documentation and practices had been reviewed against GIAS to ensure compliance. The updated standards required each Internal Audit team member to maintain a training log, with training evaluated by the Chief Internal Auditor to ensure appropriate professional development. The Charter had been amended to include provisions relating to the mandate of the Internal Audit function and the respective roles of Internal Audit and the Governance and Audit Committee. It was confirmed that the Internal Audit Plan would be presented within the first three months of the financial year, and therefore brought to the June 2026 Committee meeting. The Quality Assurance Improvement Programme had been updated, and the majority of actions were reported to be on track for completion. The Chair thanked the Lead Member and the Chief Internal Auditor for the presentation and welcomed Internal Audit officers to the meeting. He commended officers for their work in preparing the documentation and congratulated Ms Jones on her promotion. The Chair emphasised the importance of the documentation and the role of Internal Audit within the authority. Reference was made to the pressures faced by the Internal Audit team and the impact on service effectiveness. Lay Member Christine Weston asked whether a document existed within the Internal Audit Strategy that outlined expectations of services in terms of engagement with Internal Audit. The Chief Internal Auditor advised that this had not been formally documented. While guidance existed regarding audit timescales and service feedback, engagement expectations operated as an unwritten principle, with Internal Audit working collaboratively to support services. Members were informed that the risk assessment for the 2026–2027 Audit Plan was currently underway and that the rationale for inclusion of audit areas would be clearly set out when the plan was presented. Following the promotion of a team member, it was reported that discussions had not yet taken place regarding the consequential vacancy. Further consideration was required, balancing governance requirements against the Council’s financial position. Officers acknowledged the Committee’s concerns regarding maintaining effective governance across the authority. In relation to the Internal Audit Strategy, Councillor Gwyneth Ellis asked whether collaboration with other local authorities to share expertise had been explored. The Chief Internal Auditor confirmed that discussions had taken place with neighbouring audit teams, and that audit work undertaken by Denbighshire on levelling‑up funding had been shared across North Wales. The Head of Finance and Audit confirmed that she had raised the matter with other Section 151 Officers and was keen to explore formal collaboration opportunities in the future. Members noted that resource and recruitment challenges within Internal Audit were not unique to Denbighshire. Councillor Mark Young expressed concern regarding capacity within the team and stressed the importance of the Committee being informed of any significant issues. He asked whether sufficient capacity existed to deliver the annual audit opinion. The Chief Internal Auditor confirmed that although a vacancy remained, the team had delivered the required audits, and capacity would improve should the post be filled. Lay Member Nigel Rudd supported collaboration with neighbouring authorities but expressed concern regarding the time and resources required to produce the Internal Audit Charter, questioning its practical value. He also asked whether apprenticeships had been considered as a means of addressing resourcing issues, while acknowledging the success of developing staff through internal progression. Mr Rudd also thanked officers for the action plan included within Appendix 1, Section 5, and recommended this approach be continued. The Chief Internal Auditor acknowledged Mr Rudd’s comments and confirmed that completion of the Charter was a mandatory requirement under the Global Internal Audit Standards. He advised that while the document did not change significantly year‑on‑year, a summary of amendments could be included in future reports. He also noted that the Council did not currently operate an apprenticeship scheme and confirmed that the focus remained on supporting existing staff to achieve required qualifications. Councillor Bobby Feeley asked whether the Council’s new ways of working policy had considered the needs of Internal Audit in terms of conducting effective audits. The Chief Internal Auditor confirmed that an assurance opinion would be provided at year‑end and that all required audit work had been completed. While new working arrangements had presented challenges, Internal Audit continued to work closely with services to ensure effective communication and delivery. The Monitoring Officer confirmed that the flexible working policy required staff to work in a manner that best supported business needs and that the policy would continue to be reviewed and adapted as necessary. The Senior Principal Auditor highlighted the importance of scoping meetings with services and clear agreement on audit requirements, including access to systems and documentation through ICT and face‑to‑face engagement where required. The Chair thanked officers for arranging training on the Global Internal Audit Standards and encouraged Members to attend. He requested that the training clearly set out the differences between the Public Sector Internal Audit Standards and Global Internal Audit Standards. The Chief Internal Auditor confirmed this would be addressed, including clarification of the roles and responsibilities of the Governance and Audit Committee. Reference was made to the Committee’s Constitution, which was noted to be out of date. The Monitoring Officer confirmed that officers were reviewing the presentation of the Constitution on the Council’s website to improve accessibility. Members were informed that the Chief Internal Auditor met regularly with the Head of Finance and the Chief Executive to review the Charter and discuss feedback and observations. He confirmed that feedback from Members was welcomed and would be sought from the Chair where appropriate. In response to a question from the Chair regarding the Annual Governance Statement, the Chief Internal Auditor confirmed that a more corporate governance approach had been adopted, with ownership transferring to the Insight, Strategy and Delivery Manager. RESOLVED that the Committee approve the Internal Audit Charter, the Internal Audit Strategy 2026-27 and the Quality Assurance Improvement Programme.
The Lead Member for Finance introduced the previously circulated papers. The report provided the latest update on progress made by the Audit Team and included a brief overview of each audit. Since the previous update to the Governance and Audit Committee in January 2026, nine Internal Audit reports had been completed. Of these, three received a high assurance rating, five were process reviews that did not attract an assurance rating, and one was a follow‑up review that received a high assurance rating. Members were reminded that the year had been particularly challenging for the Internal Audit Team, which had received nine special investigations. Following initial discussions with the Corporate Director – Governance and Business, Internal Audit had undertaken all nine investigations. Members also noted that the team had experienced an unusually high level of sickness absence between 1 April and 31 March 2026, resulting in 232 days lost. The Chief Internal Auditor (CIA) advised that the report provided an update on service delivery, assurance provision, completed reviews, performance, and the effectiveness of Internal Audit in driving improvement. He drew attention to the table in section 4.4 of the covering report, which detailed the volume of work undertaken during the 2025/26 financial year. It was anticipated that progress against this table would continue to improve before the end of the year. It was emphasised that all audits placed on hold had been subject to legitimate and appropriate reasons. Members were reminded that they received the full audit reports upon completion, each of which included an overview of the review and its outcomes. Members were guided through details of completed Audit Wales reports, as well as reports published by Estyn, CIW, and other external regulators. The Internal Audit Work Plan was included within the report, and the CIA confirmed it had been colour‑coded to clearly show the status of each review. He reported that good progress had been made against the plan, particularly in light of the additional reviews undertaken, and he congratulated the team on their efforts. Members’ attention was drawn to the performance measures table. It was noted that the average time taken to produce an initial draft report stood at 12.8 days, which was above the target of 10 days following the closing meeting. The CIA advised that this had been a concern for the team and discussions had taken place to understand the reasons for this variance. The Chair thanked the Lead Member and the CIA for the detailed presentation. He acknowledged the pressure placed on the Audit Team to complete reviews and deliver the work plan and commended the team for the volume and quality of work delivered despite the circumstances. He confirmed that although the report was dated to the end of March, it had originally been scheduled for April but was brought forward. The Annual Internal Audit Report would cover the full financial year. The following matters were discussed in more detail: • Members thanked the Audit Team for their work and acknowledged the dedication demonstrated in completing the required audits. • The CIA assured the Committee that audits had been completed in all the necessary areas to enable him to provide the annual assurance. Resources had been prioritised to ensure each service within the authority had been subject to at least one audit. • Members commented positively on the professional and respectful approach taken by auditors and emphasised the importance of services supporting and responding promptly to audit activity. • Full details of completed reviews had been circulated to Members. Officers confirmed that any reviews could be recirculated on request. • It was confirmed that nine special investigations had been completed during the year. These varied in duration and were not limited to whistleblowing reports, with some undertaken at the request of services. All were classed as special investigations as they were outside the approved Internal Audit Plan. • The CIA noted that nine investigations represented a high number, but each was subject to discussion in advance to ensure appropriate capacity and suitability. • The outcomes of special investigations were regarded as important in ensuring concerns were properly addressed. Officers were encouraged by the level of confidence shown in approaching Internal Audit. • Time was built into the audit plan for special investigations, and the volume of investigations over recent years was consistent. The CIA considered the increase in confidence among officers to be positive and noted the professional learning gained by audit staff. • Members were advised that there was currently no counter‑fraud specialist within the team, reflecting a wider position across North Wales. A North and Mid Wales Counter Fraud Group had been established to share intelligence and support. • The Monitoring Officer advised that proposals to train officers outside of Internal Audit to carry out investigations had not been progressed. Instead, arrangements remained in place for the CIA and Monitoring Officer to determine the most appropriate approach on a case‑by‑case basis. • Lessons learned from special investigations were shared with the Senior Leadership Team where appropriate. • Members were reminded that special investigations formed a standard and essential element of Internal Audit work, supported by established procedures. • The Chair suggested that an annual Counter Fraud report be presented to the Committee to support more focused discussion. • Process reviews were described as advisory, collaborative reviews undertaken on an agreed scope and resulting in actions for service improvement rather than assurance ratings. • It was confirmed that financial system reviews were not required annually, although most North Wales authorities now completed them each year using a mix of light‑touch and full audits. • Members were informed that the timescales for follow‑up reviews were determined by the agreed action plan for each audit. • The Verto system was used by services to update progress against agreed actions on a quarterly basis. Schools did not have access to the system, and follow‑up visits were therefore required. • Where audits identified major or critical issues, a low or no assurance rating was issued, and meetings were arranged with the relevant Lead Member, Head of Service, and Corporate Director to agree actions. • Members were advised that staffing and sickness matters would be more appropriately discussed in Part 2, and that the Chair and Vice‑Chair were kept informed. • It was confirmed that between 10 and 15 audits were typically placed on hold each year for legitimate reasons, often linked to legislative delays rather than staffing issues. • Members were informed that the procurement audit had been delayed due to legislative changes and was expected to commence in April 2026. • Scoping work had commenced on the Capital Works audit, which had been requested by Members, and local Members had been involved in initial discussions. Following advice from the Monitoring Officer, the Chair proposed that the Committee resume discussion and resolution later in the agenda to allow for any matters to be considered in private session.
Decision as recorded
RESOLVED that the Committee noted the contents of the report and requested that a further report be presented to the June Governance and Audit Committee meeting setting out the available options and associated risks to support a detailed recovery plan for approval of the Statement of Accounts.
The Lead Member for Finance introduced the previously circulated report. She reminded Members that the Council had a statutory duty to produce annual Statements of Accounts in accordance with approved accounting standards. The accounts were subject to external audit and required formal approval, with responsibility delegated to the Governance and Audit Committee. Members were advised that the draft Statement of Accounts for the 2022/23 financial year had been produced and signed by the Head of Finance and Audit on 6 September 2023. The audit commenced in January 2024. Towards the end of the audit, a risk was identified relating to an emerging issue that had been noted across other local government audits in Wales and which had the potential to impact all councils. In April 2024, auditors identified issues relating to the Council’s asset registers for “Other Land and Buildings”. Additional work was required to review several years of fixed asset accounting and asset registers, which were recognised as some of the more complex and technical areas of local authority accounting. This resulted in further audit testing and review being required. Every effort was made by the Finance Team and Audit Wales to conclude the audit of the 2022/23 accounts before the end of the 2024 calendar year. Members were advised that although the restated values within the accounts were material, the issues were confined to historic accounting entries, some dating back to 2007/08. The matters related to the accounting treatment of movements in estimated values of Other Land and Buildings and the associated transfers between unusable reserves on the balance sheet, namely the Capital Adjustment Account and the Revaluation Reserve. These were technical accounting adjustments only and had no impact on the Council’s overall financial position or budget. With the exception of these asset‑related issues, the audit of the 2022/23 accounts was complete, and no other material matters had been identified. The report provided the Committee with an update on progress made in resolving these issues. Members were reminded of the plan to engage CIPFA on a consultancy basis to support the completion of the required work. The intention had been to conclude the work, update the draft accounts, complete the audit, and present the accounts to the Governance and Audit Committee for approval at its March 2026 meeting. CIPFA was engaged in July 2025. Its initial work focused on determining the most appropriate method to rectify the issues, recognising that they did not affect all assets and that, where issues did arise, errors may have occurred in some years but not others. Addressing these matters required reviewing accounting entries for affected assets back to 2007/08. It was therefore agreed that a revised asset register template would be developed and populated retrospectively, year by year, from 2007/08 onwards. This approach was considered the only systematic way to ensure all issues were identified and corrected. CIPFA developed the revised template and populated asset registers for the period 2007/08 to 2014/15. However, during December 2025 and January 2026, the two CIPFA officers assigned to the project left the organisation, and little progress was made thereafter. As a result, it was not possible to present updated audited accounts to the Committee as planned. The agreement with CIPFA concluded, and the Finance Team took the decision to complete the remaining work on the asset registers in‑house. Members were advised that the asset‑related issues had had a consequential impact on the timing of the 2023/24 and 2024/25 draft accounts. As the issues affected the balance sheet, the closing balances for 2022/23 became the opening balances for subsequent years, meaning the issue persisted until fully resolved. The draft accounts for 2023/24 had been completed and presented to the Governance and Audit Committee in July 2025, acknowledging the unresolved opening balance issues. The audit commenced in November 2025 and remained ongoing. Progress had been affected by competing priorities within the Finance Team, particularly the statutory requirement to prepare the Capital Plan and Treasury Management Strategy for Council approval in January. The subsequent priority had been to progress the audit of the 2023/24 accounts as far as possible. The aim remained to bring the 2023/24 accounts to the same position as 2022/23, with the exception of the asset‑related matters and with no other material issues identified. Members were advised that the immediate priority was to progress and conclude the audit of the 2023/24 accounts as far as possible. Consideration was also required regarding future priorities, including completion of the asset register work and preparation of the 2024/25 and 2025/26 draft accounts. Officers indicated that further time was required to explore available options, along with their associated risks and benefits, and that further reports would be presented to the Committee. The Head of Finance and Audit acknowledged Members’ frustration with the delays and confirmed that officers shared those concerns. She advised that the Finance Team felt disappointed by matters outside of officers’ control that had delayed progress. It was confirmed that CIPFA would be paid only for work completed to a satisfactory standard. Members were informed that all local authorities had received correspondence from the Auditor General expressing concern about the sector’s ability to produce timely, high‑quality accounts within statutory deadlines. The letter requested that authorities produce appropriately resourced recovery plans for consideration by those charged with governance. Officers confirmed that a revised plan would be developed and presented to the Committee. Close working with Audit Wales continued, and thanks were expressed for their ongoing support. The Chair reiterated that the matter was technical in nature and did not impact the Council’s overall financial position. He also confirmed that he had been copied into the correspondence issued by the Auditor General. Councillor Mark Young thanked the Lead Member and officers for the update. He acknowledged Members’ frustration with the delays but welcomed the open and transparent communication provided. He emphasised the importance of a clear and achievable recovery plan and requested that a further update be brought to the Committee at the earliest opportunity. The Head of Finance and Audit thanked the Chair and Vice‑Chair for their recognition of the work undertaken by the Finance Team. She confirmed that presenting a recovery plan to the Committee in June 2026 was a reasonable proposal and that Members would be presented with the available options and associated risks. The Audit Wales representative confirmed that close engagement with finance officers had taken place throughout the process. Work to establish a robust foundation had commenced, and the focus was now on confirming timescales to complete the work as soon as practicable. Members were advised that the Finance and Audit team responsible for producing the Statements of Accounts comprised six officers. Delays had a consequential impact on other areas of work, including Treasury Management, VAT, and Capital Planning. Members were also informed that the officers who had prepared the 2022/23 accounts had since left the authority, and a new team was responding to audit queries and historic working papers. It was confirmed that a revised recovery plan would be presented to the Committee in June 2026, setting out the options available to the authority. Members were reminded of the Committee’s governance role in considering Audit Wales’ opinion prior to approving the accounts. Lay Member Nigel Rudd commented positively on the working relationship between the Council and Audit Wales and asked how often the Auditor General was updated. The Audit Wales representative confirmed that there was no specific timetable, but that quarterly updates were provided covering both financial statements and performance work. Mr Rudd stressed the importance of any recovery plan being robust, realistic, and aligned with the authority’s financial and staffing capacity. He suggested that a strategic contextual report be presented to the Committee to frame the issues raised by the Auditor General. Concerns were also raised regarding the absence of this workstream from the forward work programme. The Head of Finance and Audit confirmed that regular financial updates were already presented to the Committee throughout the year, supplemented by budget workshops and briefings. The Chair thanked officers for the workshop invitations and requested that these continue, noting their value. Members were advised that the April Governance and Audit Committee meeting would take place during the pre‑election period, and that consideration of the Medium‑Term Financial Strategy 2027/28–2029/30 would therefore be deferred to June 2026. The Head of Finance and Audit confirmed that work undertaken by CIPFA to date had been satisfactory and that payment would be made only for completed work. Officers acknowledged the cost implications arising from the incomplete consultancy work and confirmed that communication with CIPFA would continue. The Chair thanked Members and officers for the detailed discussion. RESOLVED that the Committee noted the contents of the report and requested that a further report be presented to the June Governance and Audit Committee meeting setting out the available options and associated risks to support a detailed recovery plan for approval of the Statement of Accounts.
Decision as recorded
RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
The Governance and Audit Committee’s Forward Work Programme (previously circulated) was presented for consideration. The Chair reminded members along with the Vice Chair, he met with the Chief Internal Auditor to manage the workload. It had been slightly amended following that meeting due to the Statement of Account Issues. The Chair guided Members through the proposed agenda for the March committee meeting. The June Committee meeting was looking like a very heavy meeting, with numerous items to discuss. As discussed in the last agenda item the Medium Term Financial Strategy and Plan 2027/28-2029/30 agenda item scheduled for April would be deferred due to the meeting being held during the Pre-election period. Authorities were to avoid holding meetings or discussions on items which could impact upon the election campaign. That item would be deferred to the June meeting. The Head of Finance and Audit confirmed the training on the Treasury Management should be received annually in the Autumn prior to the Treasury Management Strategy and Update presented in January. The Chair reminded Members of the training dates that had been arranged for Global Internal Audit Standards, Governance and Audit Self-Assessment and Project Forum. He encouraged all Members to attend the Governance and Audit Self-Assessment session scheduled for 1st May 2026. It was stressed it was important that Members assessed the Committee against what CIPFA recommended the good features of Governance and Audit should be. The Chair informed Members he had also the annual meeting with the auditors scheduled. This would need to be confirmed and Members would be informed. Members heard from the previous meeting with Auditors it was suggested to hold a session on the role and function of Audit Wales this was yet to be arranged. The Chair asked if induction for new Lay Members could be arranged. The Monitoring Officer confirmed he would discuss with Democratic Services to arrange. Lay Member Nigel Rudd asked if the Chief Internal Auditor could provide a date when the report on Partnerships would be presented to Committee. In response the Chief Internal Auditor stated it was a matter of resources. He couldn’t put a date for certain. The Chair stressed he would ensure the report was heard by Members as soon as available. The Chair welcomed Councillor Terry Mendies and invited him to raise a question to the Committee. Councillor Mendies provided Members with some background information regarding Denbighshire Leisure Limited (DLL). He stated that during the workshops and discussions the previous year, his political party group had asked for regular finance updates to which he believed had not be produced. He also stated at those workshops he thought it had been agreed that the Governance and Audit Committee where to receive an update at every meeting. In response the Chair stated he was not aware of that agreement. In addition the Monitoring Officer stated Denbighshire Leisure Limited report monthly to a contract management board at which officers of the authority are represented from the finance department. They also present to the Strategic Governance Board which met quarterly for updates. Elected Members have access to those papers. The Head of Finance and Audit confirmed the group did request information and a special meeting for the group with the management of DLL and which information was provided. Councillor Mendies thanked officers for their comments, he stressed that had not been his recollection. He thanked the Committee for the time. The Monitoring Officer informed all Members; officers were in the process of arranging further workshops on DLL with the first due to take place later this month. The Chair stressed if the Committee wished for a report to Governance and Audit it would be something that could be considered. RESOLVED: that subject to the above, the Governance and Audit Committee Forward Work Programme be noted.
The Chair introduced the Audit Wales Report for information. He informed the committee that the title had been wrong on the agenda cover sheet and should read ‘Audit Wales - National Fraud Initiative’. The Chair thanked Audit Wales colleagues for the report. it set out the intention of the National Fraud Initiative, matching data every two years. In response to a question raised by the Chair on what ‘data matches in key reports with historically high success rates’ was the Audit Wales representative explained that the data represented areas that had recorded a higher success rate matching data. The representative confirmed she would get a clear definition and circulate to Members outside the meeting. The Chair stressed the importance of the National Fraud Initiative. He suggested it may be beneficial to include information on the deterrents in place to reduce frauds in the authority. Lay Member Nigel Rudd asked if any how collaboration between Wales and data held by English Authorities or organisations undertaken and in point 2 of the report in mentioned Corporate Joint Committees was there an expectation to include more Corporate Joint Committees in the future studies. In response the Audit Wales representative informed Members, there were some authorities which were mandated to take part with regards to the National Fraud Initiative in Wales, she confirmed she would seek clarity for Members. The National Fraud Initiative was a national, UK wide exercise future papers could be made more explicit. Members NOTED the Audit Wales - National Fraud Initiative report.
The Chair introduced the Care Inspectorate Wales – Inspection Report – Dolwen (previously circulated) for information. On behalf of the committee, he wanted to offer congratulations to the team, and all involved. The Monitoring Officer confirmed the report could be reported to the Scrutiny Co-ordinator for inclusion at the next meeting of the Scrutiny Chairs and Vice Chairs for further review. Members NOTED the contents of the information report and agreed to submit a proposal form to Scrutiny Chairs and Vice Chairs for further discussion.
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