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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 report be noted.
RESOLVED: That the report be noted.
RESOLVED: That the report be noted.
RESOLVED: The report was noted.
RESOLVED: • The Letter of Representation at Appendix 1 was approved, subject to correction of the typographical error identified during the meeting. • The final 2025/26 Statement of Accounts at Appendix 2 was approved. • The Chair of the Governance and Audit Committee was authorised to sign the Letter of Representation and the accounts on behalf of the Committee.
RESOLVED: That the report be noted.
RESOLVED: That the report be noted.
RESOLVED: That the report be noted.
RESOLVED: The draft Governance and Audit Committee Annual Report for 2025/26 was approved.
RESOLVED: That the report be noted.
Resolved: That the report be noted.
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
The Chairperson welcomed all to the meeting.
There were no declarations of interest received.
The minutes of the previous meeting held on the 15th September 2026, were approved as a true and accurate account.
Decision as recorded
Resolved: That the report be noted.
Members received an overview of the circulated report. Officers explained that the assessment, a statutory requirement for Welsh local authorities, examined whether the Council exercises its functions effectively, uses resources efficiently and economically, and has effective governance arrangements. Members also considered continuous improvement and preparedness for future economic regeneration opportunities. Four recommendations were made, focusing on simplifying the number of strategies in place, strengthening community engagement, improving long-term financial planning and transformation arrangements, and ensuring the Council is well positioned to maximise regeneration opportunities. Members welcomed the positive outcome and sought assurance that progress would be monitored against the detailed action plan rather than summary actions. Members raised the importance of producing more accessible versions of reports for residents. Officers advised that the newly appointed Head of Customer Experience and Communications would be reviewing how the Council communicates with the public, including the use of alternative formats. Members made no formal recommendations regarding governance arrangements, concluding that governance across the Council, including the Governance and Audit Committee, was effective and continuing to improve. Members also noted the need to focus on embedding performance management arrangements, strengthening outcome-based measures, workforce development, organisational prioritisation and cross-council ownership of regeneration activity. Resolved: That the report be noted.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers explained that it was a national Audit Wales study published in July 2026 examining local government funding arrangements across Wales. The report was not an assessment of Neath Port Talbot Council’s financial management and contained recommendations directed solely at Welsh Government. The study concluded that current funding arrangements do not always support value for money or effective long-term planning. Key concerns included the late announcement of annual funding settlements, short-term grant allocations, administrative burdens associated with grant funding, and limited consideration of value for money outcomes. The report also highlighted concerns regarding the transparency and effectiveness of the local government funding formula, the accuracy of cost estimates associated with new legislation, and the lack of clarity regarding Welsh Government support should a council face the risk of issuing a Section 114 report. Officers welcomed the report’s recommendations, noting that Councils had long highlighted the difficulties of long-term financial planning when future funding levels remained uncertain. Officers also raised concerns about the funding of new statutory duties and reiterated calls for greater flexibility through the incorporation of specific grants into core funding settlements. Members discussed the complexity of the funding formula and concerns that Welsh Government often underestimated the financial impact of legislative changes on councils. Concern was expressed regarding the absence of a clearly defined framework of support for councils facing severe financial difficulties and the potential risk of Section 114 notices. Members welcomed the report and requested an update following Welsh Government’s consideration of the recommendations. RESOLVED: That the report be noted.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers explained that the Statement had been prepared by the Corporate Governance Group in accordance with the CIPFA/SOLACE Framework for Delivering Good Governance in Local Government. The report outlined the Council’s governance arrangements against the framework’s core and supporting principles and highlighted governance improvements delivered during 2025/26, together with areas identified for further development. Key improvement priorities for 2026/27 included, Reviewing and refreshing the Council’s values and behaviours, further developing performance monitoring arrangements with a stronger focus on outcomes and delivery of the Corporate Strategy and strengthening corporate risk management arrangements. Members were advised that progress against these actions would be monitored by the Corporate Governance Group and reported back to the Committee in December 2026. Members suggested that the Committee’s Terms of Reference are reviewed to ensure their role in relation to the Annual Governance Statement remains aligned with governance requirements and forthcoming CIPFA guidance. Officers confirmed that updated guidance was expected shortly and would assist that review. Members queried the green ratings within the Financial Management Code self-assessment given the financial challenges facing local government. Officers advised that the assessment reflected the Council’s position during 2025/26 and acknowledged that future assessments may differ. Members also discussed the outstanding amber rating relating to capital planning, with Officers advising that this would be addressed through a revised Capital Strategy and supporting documentation ahead of the 2027/28 capital programme. Members suggested that the Strategic Risk Register should be reported to the Committee more frequently than every six months and also supported annual governance training for Members, noting the value of the recent Governance and Audit Committee training session delivered by CIPFA. RESOLVED: That the report be noted.
Decision as recorded
RESOLVED: The report was noted.
Members received an overview of the circulated report. Officers advised that the draft accounts had been provided at the end of May 2026, well in advance of the statutory deadline of 30 June 2026. Officers confirmed that Audit Wales intended to issue an unqualified opinion, meaning a clean audit opinion, later that week once the accounts had been approved and signed. Officers said there were no uncorrected misstatements arising from the audit and that all errors identified had been corrected by Officers in the revised set of accounts before the Committee. Those corrections were summarised in Appendix 2 and mainly related to disclosure amendments or reclassifications with no overall effect on the financial statements. Members added the Committee’s thanks and said it was a significant achievement that the process had been completed so promptly. Officers added his thanks to Audit Wales and the team and welcomed the continuing professional relationship that existed between the Council and Audit Wales. Members referred to page 256, under representations by the Governance and Audit Committee, and queried why the letter of representation referred to the Council as a company. Officers confirmed that this was a typographical error and it should read Council rather than company. RESOLVED: The report was noted.
Decision as recorded
RESOLVED: • The Letter of Representation at Appendix 1 was approved, subject to correction of the typographical error identified during the meeting. • The final 2025/26 Statement of Accounts at Appendix 2 was approved. • The Chair of the Governance and Audit Committee was authorised to sign the Letter of Representation and the accounts on behalf of the Committee.
Members received an overview of the circulated report. Officers introduced the report and confirmed that they had been amended to incorporate the adjustments referred to in the previous item. Officers reiterated his thanks to Audit Wales and said the successful outcome reflected a two-way effort. Members set out the decisions required. These were approval of the Letter of Representation at Appendix 1, approval of the final 2025/26 Statement of Accounts at Appendix 2, and authorisation for the Chair to sign the Letter of Representation on behalf of the Committee. Officers confirmed that two signatures would be required, one on the Letter of Representation and one on the accounts themselves. Officers also confirmed that a revised Letter of Representation would need to be issued to correct the typographical error identified under the previous agenda item. RESOLVED: • The Letter of Representation at Appendix 1 was approved, subject to correction of the typographical error identified during the meeting. • The final 2025/26 Statement of Accounts at Appendix 2 was approved. • The Chair of the Governance and Audit Committee was authorised to sign the Letter of Representation and the accounts on behalf of the Committee.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers advised that the Council currently manages 15 strategic risks, of which 7 were assessed as red and 8 as amber. Since the previous report, the financial sustainability risk had increased to reflect ongoing short, medium and long-term financial pressures, while the homelessness prevention risk had reduced following progress in managing demand and implementing the Housing and Homelessness Strategy. Members were informed that the Council had introduced a new electronic performance management system to capture and monitor strategic, directorate and service risks in a single location, improving oversight, transparency and accountability. Members raised concerns that some risk updates appeared dated and that parts of the register did not reflect changes in circumstances or clearly demonstrate progress against mitigation actions. Questions were also raised regarding risk scoring, the alignment of risk appetite with identified risks, and instances where target scores appeared inconsistent with current residual scores. Members sought reassurance regarding progress on long-term risks and the implementation of the new Social Services client information system. Concerns were also raised regarding the availability and auditability of mandatory staff training records. Officers acknowledged the observations and advised that work was already underway with the Strategic Leadership Team to review the presentation, scoring methodology and accuracy of the register. It was noted that the new risk management system would provide clearer evidence of regular reviews and updates. Members also highlighted several specific amendments and corrections required within individual risk entries, including issues relating to formatting, narrative content and risk scoring. Officers agreed to refer these matters back to the relevant service areas for review. Members welcomed the progress made in developing the Council’s risk management arrangements and suggested that Members receive a future presentation on the new risk management system. Officers agreed to arrange this. RESOLVED: That the report be noted.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers reported that the financial audit of the Council’s accounts was now substantially complete following consideration of the Statement of Accounts earlier in the meeting. Officers advised that Audit Wales would continue its grant certification work over the coming months in line with the respective grant deadlines. Officers provided an update on performance audit work, confirming that the 2025/26 programme had been completed and had resulted in three reports: a Counter Fraud Review, a Recruitment and Retention Review, and a Follow-Up Review of Asset Management. Officers advised that the final Asset Management report had been published in July 2026 and would be presented to the Committee in December 2026 due to the length of the current agenda. Officers advised that the 2026/27 programme included a review of decision-making arrangements, which was already underway, and a highways review scheduled for later in the year. Members were also advised that a national Audit Wales report on Children's Services was expected to be published in October 2026. Members noted that interviews had been scheduled as part of the decision-making review and welcomed the opportunity to consider the findings when available. RESOLVED: That the report be noted.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. The review assessed the Council’s arrangements against the recommendations contained in the Auditor General for Wales report Raising Our Game: Tackling Fraud in Wales. Audit Wales advised that, while the Council had a clear Anti-Fraud and Corruption Strategy and a zero-tolerance approach to fraud, further actions were needed to ensure comprehensive and effective arrangements. The review identified seven recommendations. Audit Wales noted Officers had already recognised a number of these issues and had begun developing improvements before the review was completed. Officers confirmed that all seven recommendations had been accepted and would be implemented by March 2027. Key actions included the development of a standalone fraud risk assessment, anti-fraud plan and fraud response plan, alongside updates to the Council’s Anti-Fraud and Corruption Strategy. The actions are also reflected within the Committee Forward Work Programme and Strategic Risk Register. Members sought clarification regarding the timescales for the key documents referred to within the report. Officers explained that their completion had been held to allow the Council to incorporate the detailed findings and recommendations arising from the Audit Wales review. Members also discussed staff fraud awareness training. Officers advised that the e-training module was highly commended rather than mandatory but noted that benchmarking work across Welsh local authorities suggested that mandatory fraud training on a cyclical basis was common practice and would be considered as part of future arrangements. Concerns were also raised regarding the resource implications of strengthening counter-fraud arrangements and increasing Internal Audit involvement in new projects and service developments. Officers acknowledged these concerns and confirmed that future resource requirements would be considered as part of the ongoing actions. RESOLVED: That the report be noted.
Decision as recorded
RESOLVED: The draft Governance and Audit Committee Annual Report for 2025/26 was approved.
Members received an overview of the circulated report. Officers introduced the draft Governance and Audit Committee Annual Report and confirmed that it had been drafted in line with CIPFA guidance and the Committee’s terms of reference. Officers mentioned that the report aligned with the positive findings in the Panel Performance Assessment and showed the extent of the work undertaken by the Committee during the year. Officers also highlighted that updated CIPFA guidance and a new audit committee position statement were expected within the next few weeks and that actions going forward would include reviewing that new material, confirming an action plan and progressing ongoing work such as collaboration with the Standards Committee. Members mentioned that the Committee was now in a very different position from that of a few years ago, following the earlier Covid-related disruption. Members described the year as a positive journey. Members added that, subject to a few minor amendments, the report should be agreed and then presented to full Council on 14/10/2026. Members also intended to use that opportunity to refer to the Committee’s approval of the Panel Performance Assessment response. RESOLVED: The draft Governance and Audit Committee Annual Report for 2025/26 was approved.
Decision as recorded
RESOLVED: That the report be noted.
Members received an overview of the circulated report. Officers explained that the report had been prepared to meet professional standards, the Internal Audit Charter and the Committee’s Terms of Reference. The report provided the Audit Manager’s annual opinion on the Council’s control environment, the summarised audit activity undertaken and service performance during 2025/26, and reported the level of conformance against relevant Standards. The report also supported the Annual Governance Statement. Officers advised that the overall Internal Audit opinion for 2025/26 was Reasonable Assurance and consistent with the previous year. The basis of the annual opinion and matters considered were discussed in further detail. Members were informed that 2025/26 was the first year operating under the new Global Internal Audit Standards in the UK Public Sector, replacing the previous Public Sector Internal Audit Standards. Work had been undertaken to align Internal Audit arrangements with the new requirements, and progress was set out within the Quality Assurance and Improvement Plan appended to the report. Officers noted that the annual report should be viewed as transitional and will evolve in future years as best practice develops against the new Standards. RESOLVED: That the report be noted.
Decision as recorded
Resolved: That the report be noted.
Members received an overview of the circulated report. Officers advised that the report reflected progress up to mid-August 2026 and included the outcomes from 15 Internal Audit reports, 10 post-audit follow-up reviews and details of wider audit activity undertaken. Overall, the report demonstrated a positive start to delivery of the 2026/27 Internal Audit Plan. Officers highlighted one Limited Assurance audit opinion relating to Trunk Road Services overtime arrangements and confirmed that a detailed management update on progress against the agreed recommendations would be reported to the Committee in December 2026. Members questioned the current staffing position within Internal Audit. Officers confirmed that the service had a vacancy equivalent to 1.57 full-time posts but advised that the audit plan had been developed on a prudent basis to reflect this and included use of commissioned resources. Audit days commissioned through Lighthouse Consulting were being utilised to support both Digital and operational audit work, supporting delivery of the Audit Plan. Resolved: That the report be noted.
There were no urgent items received.
Decision as recorded
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
RESOLVED: that pursuant to Section 100A(4) and (5) of the Local Government Act 1972, the public be excluded for the following items of business which involved the likely disclosure of exempt information as defined in Paragraphs 12, 13 and 14 of Part 4 of Schedule 12A to the above Act.
Councillors must say when they have a personal link to something being discussed, such as a job, a property or a family member. A prejudicial interest is one strong enough that the councillor usually leaves the room and takes no part.
Declarations are read from the minutes once they are published.
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