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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 the Draft Internal Audit Charter 2026/27 (Appendix 1); and The Draft Internal Audit Strategy 2026/27 (Appendix 2), be approved.
Resolved: That the Draft Internal Audit Plan 2026/27 at Appendix 1, be approved.
Resolved: The report be noted.
Resolved: That the report be noted.
The Chairperson welcomed all to the meeting.
The minutes of the previous meeting held on the 20 January 2026, were approved as a true and accurate account. Members highlighted there was a typographical error on page four, where "code tips" was incorrectly referenced and should read coal tips. In the previous Governance and Audit Committee, members asked for information on coal tips and decarbinisation, the Democratic Services Officer confirmed that she would obtain the necessary information from officers and circulate it to committee members.
Decision as recorded
Resolved: That the Draft Internal Audit Charter 2026/27 (Appendix 1); and The Draft Internal Audit Strategy 2026/27 (Appendix 2), be approved.
Members received an overview of the circulated report. Officers explained that the documents were originally implemented in 2025/26 to ensure alignment with Global Internal Audit Standards in the UK Public Sector (the Standards). Update for key changes has then occurred for 2026/27. Key changes discussed included: - Service resourcing: The Internal Audit team holds a 1.5 FTE Auditor vacancy at the time of reporting. Recruitment efforts for the vacancy are ongoing and the service have the option to commission audit days in the short term where needed. The Audit Manager will regularly review the area to ensure the Audit Plan is met. - Introduction of two new Key Performance Indicators (KPIs): Regards recommendation agreement by management and compliance with Standards. - General content update: For example Senior Leadership Team (SLT) post titles. Officers noted duplication of wording between the covering report and appendices was intentional to ensure each document could function independently. Members suggested including a glossary in lengthy documents to improve accessibility for both committee members and the public, this would include listing the acronyms and referencing them in the introduction. Members asked if Officers have the capability and capacity to deliver in relation to data analytics and AI. Officers highlighted the supporting initiatives in the audit strategy, that they are consistent with prior year and part of the ongoing focus. Team training will be actioned, as well as use of the ICT Audit specialists for specific AI review. Resolved: That the Draft Internal Audit Charter 2026/27 (Appendix 1); and The Draft Internal Audit Strategy 2026/27 (Appendix 2), be approved.
Decision as recorded
Resolved: That the Draft Internal Audit Plan 2026/27 at Appendix 1, be approved.
Members received an overview of the circulated report. Officers presented the draft Internal Audit Plan for 2026/27, explaining that it was developed based on an assessment of the Council’s strategies, objectives, and risks. The plan considered various sources of information, including the Council’s audit universe, risk assessments, and assurance mapping. Officers noted that the plan included fewer base days than the previous year due to post vacancies, with approximately 100 fewer days. Despite this reduction, Officers assured the committee that the plan would enable a year-end audit opinion. The Audit Manager also highlighted the inclusion of a follow-up audit for a no-assurance opinion issued in 2025/26 regarding neighbourhood services overtime. Members raised concerns about the deferral of the business continuity (BC) audit from 2025/26. Officers explained that the deferral was due to ongoing BC corporate activity in Q3 and Q4 2025/26 and assured the committee that the audit would be prioritised in 2026/27. Members queried the Section 106 Agreement carry forward on page 35. Officers confirmed that some activities will be delivered across the year end and are reflected as carry forwards. It was confirmed that Section 106 Agreements were planning obligations and require developers to carry out specific obligations to ensure that the development contributes and provides balance to the local area. Members asked if they could have information on the Chief Digital Officer position. Officers stated that the Chief Digital Officer left the Council in March 2026 (to a new role as the Chief Operating Officer of the Corporate Joint Committee) and that interim arrangements are in place with two Strategic Manager – Digital Services posts for next six months whilst Officers consider options for the longer term. In relation to page 41, members asked if they could have more information on Bank Administration Controls. Officers stated that a member of the audit team completes independent administration for the banking system and that non Internal Audit roles must be declared in the plan. Members asked where does climate change, sustainability and single justice process fit into the planning process. Officers mentioned that climate change and sustainability will factor in the audit plan 2027/28. In relation to single justice process, Officers stated that this theme had not been highlighted within 2026/27 planning and they will get back to members on this. Members asked whether Officers are confident that they have appropriate ICT audit budget to cover what is in the plan for next year. Officers stated that ICT audit days are commissioned through a framework agreement and that a ring-fenced budget allocation is in place to meet ICT audit days need. Members asked in relation to the ICT budget what is the amount approximately. Officers stated the day rate could not be disclosed due to commercial sensitivity. However, the base ICT audit budget equates to 60 days per year with the ability for this to increase based on need and risk. Resolved: That the Draft Internal Audit Plan 2026/27 at Appendix 1, be approved.
Decision as recorded
Resolved: The report be noted.
Members received an overview of the circulated report. Officers from Audit Wales provided updates on their work programme and timetable as of December 2025. Officers reported that the 2024/25 accounts audit was finalised in September 2025, and interim work for the 2025/26 accounts audit was underway and noted that the final audit would begin in May 2026. Grants work for 2024/25 was complete, except for the housing benefits claim, which was in the reporting stage. Officers provided updates on performance audit work. The review of recruitment and retention was received positively with the draft report issued to the Council. The review of counter-fraud arrangements was also progressing, with the draft report issued on the day of the meeting. Fieldwork for the follow-up on asset management was scheduled for April 2026. Resolved: The report be noted.
Decision as recorded
Resolved: That the report be noted.
Members received an overview of the circulated report. Officers introduced the annual audit summary, which provided a high-level overview of Audit Wales’ work over the past year. Officers explained that the document was intended to be a public-facing summary of the totality of Audit Wales’ work. Members highlighted a letter from the Auditor General, which commended Neath Port Talbot Council for meeting statutory deadlines for submitting and certifying accounts. The Council was one of only nine local authorities to have its accounts certified on time by 31 October 2025. The letter will be distributed to Governance and Audit Committee members. Resolved: That the report be noted.
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