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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 updates in respect of actions arising from the 4 February 2025 meeting be noted.
RESOLVED (a) That the provisions within the Constitution that governs the conduct of Chairs and Officers at pre-meetings be noted. (b) That the aide memoire, outlined within Appendix A, for Chairs, Vice-Chairs and Officers be approved, and the document be shared with all Chairs and Vice-Chairs for information. (c) That all Vice-Chairs of Committees be invited to pre-meetings with the Chairs and Officers.
RESOLVED (a) That the Statement of Accounts for 2023-24 and the Tenby and Lower Fishguard Harbour’s Authority Annual Return for 2023-24 be noted. (b) That the Audit Wales Audit of Accounts Report and Audit Opinion be noted. (c) That no specific concerns require reporting to Council at its meeting on 8 May 2025, but for the Vice Chair of the Governance and Audit Committee to apprise Council to provide a summary of the comments raised by the Governance and Audit Committee.
RESOLVED That the Head of Internal Audit Opinion and Report for 2024-25 be noted.
RESOLVED That the Budget Monitoring report for Quarter 3 2024-25 be noted, with no areas of specific concern identified.
RESOLVED That the information regarding the changes to the Internal Audit Standards and associated requirements be noted.
RESOLVED That the Internal Audit Charter for 2025-26 be approved, to ensure compliance with the Global Internal Audit Standards and the Local Government Application Note.
RESOLVED (a) That the approach outlined within the Strategic Internal Audit Plan 2025-28 be supported. (b) That the Internal Audit work plan for Quarter 1, 2025-26, be approved. (c) That the Key Performance Indicators contained within the Strategic Internal Audit Plan for 2025-28 be approved, to be used and reported to the Governance and Audit Committee during 2025-26.
RESOLVED That the Business Risk Management Strategy be approved.
RESOLVED That the Audit Wales update be noted.
RESOLVED (a) That the dates of Committee meetings, up until December 2025, be noted. (b) That the forward work programme for the remainder of the Year, with the addition of a housing presentation to be included within the training programme, be approved.
There were no apologies for absence.
There were no requests received.
There were no declarations of interest received.
Moved by Dr Norma Barry; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Minutes of the Meeting held on 4 February 2025 be approved as a correct record, in both English and Welsh.
Decision as recorded
RESOLVED That the updates in respect of actions arising from the 4 February 2025 meeting be noted.
The Chief Audit, Risk and Information Officer introduced the item and provided the following updates on the two outstanding actions: Action No. 4 - That the Head of Housing be invited to provide an informal briefing on how the Social Housing Grant was currently utilised, to include information in relation to purchasing from the open market in comparison to building new housing and how the housing waiting list operated. Update – That the matter will be added to the training forward work programme, for a presentation to be provided to the Committee to specifically include information on the level of discretion the Authority has when utilising the Social Housing Grant (AP). Action No. 10 - That a report be requested outlining the use and administration of grants. Update – That the report will be presented to the Committee at the June meeting. It was agreed that the list of grants which had been provided to Councillor Mike Stoddart would be shared with all other Committee Members (AP). Councillor Mike Stoddart requested that the dates that the grants had been awarded and received be included within the report to the Committee (AP). The Committee considered the follow-up actions from the 4 February 2025 meeting and raised the following points: • The Chair made reference to discussion which took place at the last meeting regarding Ysgol Caer Elen and stated that whilst receiving an update was discussed, the Chief Audit, Risk and Information Officer had advised that the matter had been covered within the Audit Plan which would be considered by the Committee. • Mr John Evans made reference to Action No. 2, regarding his suggestions on re-engineering the process in relation to the granting of exemptions for second home owners. He stated that whilst further information had been provided, he was still not content with the answers and reluctance to alter the process. The Director of Resources stated that the Head of Procurement and Revenue Services and the Revenues and Benefits Manager would be happy to meet with Mr Evans to discuss the matter further but reiterated the need to comply with legislation. Mr Evans stated that he did not wish to take the matter any further at this stage. • Mr John Evans made reference to Action No. 3 - How many Council Tax exemptions extend past the 12 month allocated period. He stated that he wished for a specific figure to be included, to which the Chair highlighted had been provided as follows; We have two accounts where we have extended the period beyond the 12 months. • The Chair stated that following her request for old deadlines within the Risk Management Plan to be updated, the Chief Audit, Risk and Information Officer had confirmed that the updates had been made. • The Chair stated that the Chief Audit, Risk and Information Officer had also confirmed that the asset management risk was being considered by the Corporate Risk Management Group in May and depending on the conclusion of the group, the matter would be reported to the Committee. • It was stated that a training session regarding ‘Good Governance’ would be provided to the Committee in May, of which a date would be circulated following the meeting (AP). Moved by Dr Norma Barry; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED That the updates in respect of actions arising from the 4 February 2025 meeting be noted.
Decision as recorded
RESOLVED (a) That the provisions within the Constitution that governs the conduct of Chairs and Officers at pre-meetings be noted. (b) That the aide memoire, outlined within Appendix A, for Chairs, Vice-Chairs and Officers be approved, and the document be shared with all Chairs and Vice-Chairs for information. (c) That all Vice-Chairs of Committees be invited to pre-meetings with the Chairs and Officers.
The Committee considered a report by the Head of Democratic Services in relation to guidance for Chairs and Officers at pre-meetings. The Head of Democratic Services presented the report stating that following the Committee’s resolution at the last meeting to consider guidelines to govern the conduct of briefings with the Chair and Officers for the Committee, an informal session was held and it was being recommended that the guidelines, as outlined in Appendix A, should be approved. An overview of the suggested guidelines was provided, and it was stated that Members were content that there were sufficient levers within the Constitution to address the concerns that were raised by the Committee. It was also agreed, for consistency and good practice, that all Vice-Chairs would be invited to pre-meetings. Councillor Mike Stoddart explained that he had first requested such guidance as he felt that the Chair may have been influenced during pre-meetings of previous Committee meetings by Officers and/or in other private conversations, to take a particular stance when discussing particular matters on the agenda. It was stated that his suggestion of guidance was made to ensure that such influence could not be had in future. In response, the Chair stated that she had thoroughly reflected on the meeting in which Councillor Stoddart felt she had restricted questioning and was content that not allowing particular questions to be asked was correct due to the nature of the questions, as reiterated that it was not the Committee’s role to hold Officers to account for their performance. Assurance was provided by the Chair that no political influence was, or would ever be, had by Officers to her and she stated that she was very open and transparent with the Committee regarding her relationships with Officers and stated that she would be content to share her communications if required. Councillor Mike Stoddart stated that following a request that he made he had been provided, by way of a voluntary agreement, with copies of email correspondence, between Officers and the Committee Chairs, which he felt should be shared with all other Committee Members. It was agreed that the communications would be shared (AP). Moved by Mr John Evans; Seconded by Councillor Mike Stoddart The votes, undertaken by way of a roll call, were carried. The votes were recorded as follows: For the Motion: Councillors Maureen Bowen, Di Clements, Mike James, Mike Stoddart, Anji Tinley and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [9] There were no votes against the motion or abstentions. RESOLVED (a) That the provisions within the Constitution that governs the conduct of Chairs and Officers at pre-meetings be noted. (b) That the aide memoire, outlined within Appendix A, for Chairs, Vice-Chairs and Officers be approved, and the document be shared with all Chairs and Vice-Chairs for information. (c) That all Vice-Chairs of Committees be invited to pre-meetings with the Chairs and Officers.
Decision as recorded
RESOLVED (a) That the Statement of Accounts for 2023-24 and the Tenby and Lower Fishguard Harbour’s Authority Annual Return for 2023-24 be noted. (b) That the Audit Wales Audit of Accounts Report and Audit Opinion be noted. (c) That no specific concerns require reporting to Council at its meeting on 8 May 2025, but for the Vice Chair of the Governance and Audit Committee to apprise Council to provide a summary of the comments raised by the Governance and Audit Committee.
The Committee considered a report by the Director of Resources in relation to the Statement of Accounts for 2023-24 and the ISA260 Report. The Chair advised that the reports had been circulated as supplementary documents the day before the meeting, a number of days after the agenda had been published. Frustration was expressed regarding the lateness of the reports as it did not allow Members sufficient time to consider them properly. The Director of Resources apologised for the late circulation of the covering report and the Harbour Authority’s Annual Return stating that there had been a delay in finalising the Statement of Accounts with Audit Wales and that capacity within the team had played a part. He added that the statement had been circulated, in draft form in August 2024, and that a copy of the ISA260 had been circulated last week which outlined the amendments that were made to the draft statements. The Chair advised that the Statement of Accounts and the ISA260 would be discussed separately and proceeded to invite the Cabinet Member with responsibility for Corporate Finance and Efficiencies to introduce the Statement of Accounts. The Cabinet Member with responsibility for Corporate Finance and Efficiencies reiterated apologies for the lateness of the reports to Committee Members and stated that some of the delay was also due to Asset Valuation matters. Thanks were expressed to Councillor Alan Dennison, who following last year's accounts review, addressed the Cabinet Member with some suggestions of improvement which were taken on board, and it was stated that the team had simplified the Statement of Accounts this year to make them easier to understand and scrutinise. The Director of Resources elaborated on the Cabinet Member’s introduction stating that for clarity the report covered the Council’s Statement of Accounts for 2023-24 and the Tenby and Lower Fishguard Harbours Authority Annual Return for 2023-24. It was acknowledged that as in recent years, there was again a delay in the production of the draft Statement of Accounts by the statutory deadline and in having them audited and approved by the statutory deadline, of which the appropriate notices specifying the reasons for non-compliance had been published on the Council's website, as required by the regulations. It was stated that as part of the succession planning and Officer’s continued learning and development, two Finance Managers had again led on the production of the Statement of Accounts for 2023-24. A range of challenges had been experienced in the production of the accounts which were outlined, and it was stated that a lessons learned workshop between the Council and Audit Wales would be taking place in April 2025. Assurance was given that despite the challenges faced in 2023-24, the Authority’s aim was to complete the draft Statement of Accounts for 2024-25 by the statutory deadline of 30 June 2025. The role that the Governance and Audit Committee played in reviewing the documents was outlined, before final submission to Council on 8 May 2025. The range of compliance of which the Local Authority Statement of Accounts must meet was outlined. Members were reminded that the Committee had already considered the Head of Internal Audit Annual Opinion and Report for 2023-24 at the April 2024 Committee meeting, which outlined the internal control issues and the Committee resolved that there were no significant internal control issues which would impact the Statement of Accounts for 2023-24. The Chair then welcomed Mr Derwyn Owen from Audit Wales to outline the Audit of Accounts Report and Audit Opinion (ISA260). Mr Owen began by way of introduction, stating that he took over as the Engagement Lead and Engagement Director for the Council during the latter part of 2024. The key elements of the paper were outlined and attention was drawn towards the main conclusions. It was stated that when Audit Wales issued the draft report last week, there was still some work to be undertaken, however, Members were informed that the work had been substantially completed and the audit was now almost complete. It was stated that following the various amendments that had been made over the recent weeks, Audit Wales was now satisfied that the opinion it had provided on the accounts, stating that in its view the accounts were true and fair, was accurate. It was added that in terms of significant issues arising from the audit, there were a few matters to reflect upon, which were outlined, and it was stated that the lessons learned exercise would be beneficial in collectively addressing those matters in time for the 2024-25 audit. In summing up, it was expressed that no audit team can provide absolute assurance in relation to the truth and fairness of the accounts, but they do operate in accordance with an industry standard of materiality which was calculated in the report of approximately £5.5 million. Mr John Evans highlighted the reoccurring issues raised in relation to the quality and timeliness of responses from the Council to Audit Wales along with the delays in submissions and queried what was being done to improve those matters. In response, the Director of Resources stated that an action plan had been put in place at the end of the 2022-23 audit which had not gone as well as anticipated. The outsourcing of Asset Valuation work was identified to be one of the main causes for delay, with it also being recognised that improvements needed to be made to the working papers, which was ongoing. It was stated that the issues regarding responses were being dealt with internally and it was recognised that whilst improvements were ongoing, there was not a formal improvement plan in writing; however, the Director of Resources advised that he was happy to create one and circulate it to the Committee when possible (AP). The Chair also raised concerns with some matters identified by Audit Wales and identified that some of the matters appeared to be in relation to the management of staff and the quality checking of work throughout the Finance Service and concurred with the need for a formal improvement plan to be created and circulated so the improvements could be sufficiently measured. Councillor Mike Stoddart made reference to the statement within the report regarding the £142 million funding gap, which was a cumulative figure of a collection of years and stated that representing a funding gap as a cumulative figure was not a sound mathematical concept. In response the Director of Resources confirmed that as part of the budget setting for the current financial year, the wording had been amended but stated that it had been included with the intention of being helpful in representing a picture of a number of financial years but seemed to have caused confusion. It was confirmed that the reference had been removed from future reports and would instead be represented in a graphical format to show the gap per year and how it was bridged. In response to clarification sought by Councillor Mike Stoddart, the Director of Resources stated that the statement ‘10 years of real reductions’ meant that whilst there had been cash increases in settlements over those years, they did not cover the inflation, demand and legislation pressures experienced. Councillor Mike James made reference to the following statement contained within the Summary of corrections ‘Rents, fees and charges were amended from £76,161k to -£79,815k’ and sought an explanation. The Deputy Chief Finance Officer stated that the entry was due to the figures being presented incorrectly in the reports so that statement was amending it. It was confirmed that the change had no impact on the general fund balance and the charges had not changed, it was just the way that it was reported that had been corrected. Following comments made with regards to the challenges that had been experienced following the outsourcing of asset valuation work, the Chief Property Officer provided an explanation as to why the outsourcing had been required. It was stated that the loss of a range of staff, including a number of senior staff within the team over the past six years had been a key contributor which had led to a lack of internal knowledge on asset valuations and the ability to carry out the asset valuations in-house. It was stated that improvement work was ongoing, with provisions being put in place to manage the outsourcing of that work and to oversee any changes that take place throughout the year to make sure they are accurately reflected on the asset management system. It was added that a more detailed procurement exercise would be undertaken in future to procure from a wider pool of external asset valuers. Following clarification sought from the Chair, the Chief Property Officer provided information regarding the Property Team and stated that he was the only Officer that currently held the relevant qualifications to undertake asset valuations although some of the current graduates within the team would be provided with the relevant training when appropriate to do so. The Chair made reference to the need to be ‘identifying and recording these type arrangements and reviewing updating processes’ and queried if that was also relating to the Property Service. In response, the Chief Property Officer stated that he believed it was in relation to the Property Service and provided assurance that going forward there should not be any further errors as they had been picked up over the last few years. It was stated that arrangements were being put in place to monitor those processes throughout the year, ensuring that the changes were recorded on the asset management system which would allow for them to show correctly in the accounts. The Chair made reference to the ‘Property Plant and Equipment and Other Non-Current Assets’ section of the report and sought clarification on the sentence stating ‘Capital receipts from the disposal of property assets was £0.2m’ as she felt this was contradicted by the figures on page 79 which demonstrated a gain on disposal of assets of £1,554,000 for 2023-24. It was agreed that Finance Officers would take this away and provide clarification as part of the action log (AP). The Chair raised some general points for accuracy within the report, stating that some commentary was displayed in the future tense, when it had already taken place so it would have been more accurate to represent those facts as past tense. It was also highlighted that the report had included some references to challenges and arrangements which were outside of the report period, and she queried if it was relevant for them to be included. The Director of Resources stated that the report reflected the past, the current, and also into the future which was why historic references had been included. The Deputy Chief Finance Officer confirmed that the narrative of the report would be reviewed in future as Audit Wales had also raised some queries on that matter. Reference was made to the joint venture of Withybush Food Park and the Chair highlighted that the Council could exit the eight-year agreement early, at five years, if necessary, and sought clarification as to whether the park’s objectives were likely to be met with the five-year mark approaching in 2026. The Chief Property Officer stated that he would obtain an update from the Regeneration Team and report back as part of the action log (AP). Following an update being requested by Councillor Mike Stoddart in relation to the July 2023 Council resolution for biannual cost-benefit analysis reports on the Council’s decarbonisation activities to be received, he stated that he had not seen a report on the matter since. The Director of Resources advised that the matter was not within his remit and that an update would need to be sought. (AP). In summing up the Committee expressed that it did not have any specific concerns requiring reporting to Council at its meeting on 8 May 2025 and was content that the Vice-Chair would provide Council with a summary of the comments raised by the Committee. Moved by Mr John Evans; Seconded by Mr Chris Halford The votes, undertaken by way of a show of hands, were carried. RESOLVED (a) That the Statement of Accounts for 2023-24 and the Tenby and Lower Fishguard Harbour’s Authority Annual Return for 2023-24 be noted. (b) That the Audit Wales Audit of Accounts Report and Audit Opinion be noted. (c) That no specific concerns require reporting to Council at its meeting on 8 May 2025, but for the Vice Chair of the Governance and Audit Committee to apprise Council to provide a summary of the comments raised by the Governance and Audit Committee.
Decision as recorded
RESOLVED That the Head of Internal Audit Opinion and Report for 2024-25 be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Annual Head of Internal Audit Report for 2024-25. The Chief Audit, Risk and Information Officer presented the report stating that all work had been undertaken in line with the Public Sector Internal Audit Standards (2013) which required the Head of Internal Audit to deliver an annual audit opinion which would be used to inform its governance statement. The key components of the plan and opinion were outlined and the Head of Internal Audit concluded that the Council had a reasonable framework of governance, internal control, risk and financial management in place which were operating effectively. It was stated that 75% of the audits undertaken throughout the year resulted in either a reasonable or substantial assurance rating, which was pleasing. It was highlighted that a number of recommendations had been made as part of the internal audit reports which would further strengthen the arrangements and would be closely monitored with updates provided to the Committee as part of the tracking. Members were advised that a report would be brought before the Committee in June in relation to strengthening the communication protocol. Information regarding the last external assessment which was undertaken in 2023 was given which had been positive. It was added that a detailed quality assurance and improvement programme had been included within the report, which had been updated to comply with the new Global Internal Audit Standards and would be brought back to the Committee at a later stage. Attention was drawn to the detailed performance indicators which highlighted that the function had performed well against the new targets, and it was stated that further improvements would be built into the Quality Assurance Improvement Programme. Mr John Evans highlighted that a moderate rating for an audit undertaken would mean that there were weaknesses or noncompliance and the need for improvement was required. The 15 audits with a moderate rating were highlighted and concerns were raised in relation to the overall management control within the Assistant Chief Executive Directorate as 62% of the eight audits undertaken had been marked as moderate or limited. It was queried if a value of those particular audits could be provided to enable Members to understand the magnitude of the non-compliances. In response, the Chief Audit, Risk and Information Officer stated that it was difficult to put a financial value on any recommendation. It was stated that the concerns highlighted were in relation to the Property Service of which the audits would be followed up and it was added that any major concerns would be highlighted within the Annual Governance Statement as either a priority for improvement or a significant improvement and would come back to the Committee for review and approval before being presented to full Council. Following clarification being sought by Mr John Evans in relation to whether audit compliances were discussed as part of annual performance reviews of individuals, the Director of Resources stated that formally, no; however, the audit results would have been discussed and dealt with before the performance review took place. The Chair made a request that the Quality Assurance and Improvement Programme be reported to the Committee twice per year to which the Chief Audit, Risk and Information Officer agreed would be appropriate. Following concerns raised by the Chair, it was noted that a review of the Shared Prosperity Fund was due to be reviewed in the coming year. Emphasis was expressed by the Chair on the importance of all staff undertaking the counter fraud training. The Chief Audit, Risk and Information Officer provided assurance that face to face training would be delivered to school clusters, and that work was ongoing to ensure operatives who did not have access to I.T. as part of their roles would also be provided with the training. Reference was made to the 32 recommendations which had lapsed their completion date and concern was expressed that the recommendations made by the Audit team were not being addressed in a timely manner. The Chief Audit, Risk and Information Officer stated that the recommendation protocol was being strengthened of which he sought the Committee’s support. The Chair made reference to the performance indicators and queried how more qualitative outcomes could be demonstrated. In response, the Chief Audit, Risk and Information Officer advised that the team was delivering 1000 audit days per year which was the second highest number of audit days being delivered within Wales, by one of the smallest teams, which was demonstrating clear value for money. It was also added that following each audit, a questionnaire was circulated seeking feedback and any required improvements were made through the Quality Assurance and Improvement Programme. Mr John Evans highlighted the importance of the Committee continuing to receive the data on the recommendations to ensure they were being completed in a timely manner. Moved by Mr John Evans; Seconded by Councillor Mike James The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Head of Internal Audit Opinion and Report for 2024-25 be noted.
Decision as recorded
RESOLVED That the Budget Monitoring report for Quarter 3 2024-25 be noted, with no areas of specific concern identified.
The Committee considered a report by the Deputy Chief Finance Officer (Deputy Section 151 Officer) regarding the County Council Budget Monitoring Report for Quarter 3 (Q3) 2024-25. The Cabinet Member with responsibility for Corporate Finance and Efficiencies outlined the main points of the report and highlighted the projected overspend along with the shortfall in the 2024-25 Council Tax collection, at the end of the quarter. It was stated that a £2.1 million shortfall had been concluded; however, since publication of the agenda, Welsh Government had advised of some additional funding being received which would result in the Authority benefiting from an additional £1,806,954 for revenue and £737,000 for capital for 2024-25 which significantly reduces the funding gap for Q3. The pressures included within the revenue budget monitoring report were outlined with it being noted that the number of schools falling into deficit budgets was increasing. Concerns were raised in relation to the complexity and demand of social care pressures, particularly the trends which were being seen in relation to out of County residential care placements for children as the costs were continuing to exceed budgets, along with increased costs for foster carers. It was noted that the challenges were being experienced across the region but were being exacerbated by the rurality of Pembrokeshire. It was stated that following approval of the 2025-26 budget, a significant amount of money was being invested into prevention bids, which would assist with dealing with some future demands. Pressures were still being experienced with regards to housing, with the costs of temporary housing and homelessness being very high despite recently handing back one Bed andBreakfastcontract. Following clarification being sought by Mr John Evans regarding the level of rebate the Council received for expenditure incurred in relation to unaccompanied asylum seekers, the Cabinet Member with responsibility for Corporate Finance and Efficiencies advised that the Authority was rebated for some of the expenditure, however an overspend was being experienced. It was added that the Chief Executive had written to the Home Office to communicate the additional pressures which were being experienced and express that the position was not sustainable and whilst nothing had been actioned yet, it was hoped that the funding arrangements would be reviewed. Continuing on the unaccompanied asylum seekers’ matter, the Director of Resources provided some further information on the funding arrangements and confirmed that whilst the Authority was funded for the planned expenditure, there was no guaranteed funding for overspends, which was becoming a large pressure and work was ongoing, through Social Care teams, to mitigate the financial pressure on the Authority going forward. The Chief Executive provided some further information in relation to the arrangements for unaccompanied asylum seeking children and outlined how each area was allocated a proportion, based on its own child population. It was stated that Pembrokeshire’s allocation was currently 23 children, up to the age of 18, with an additional duty to continue to provide care for those still in the system who were seeking to remain here, in some cases up to the age of 25. Members were informed that the Authority received £1000 per week for anyone under the age of 18, but only £270 per week for anyone over the age of 18 that the Authority still had a duty of care for. It was recognised that many of the children of whom were under the County’s allocation were in fact not residing within the Region, but were still receiving packages of care, some of which were causing large financial pressures. It was recognised that the funding received from the Home Office was not sufficient and that representations of challenge had been made by a range of Chief Executives; however, no change to the funding model was currently being proposed, which was causing additional financial strain year on year. Further information was provided in relation to the starting figures compared to the current figures of those requiring care and it was stated that the Head of Children's Services had been tasked with looking at some new models of accommodation and support to try and reduce the overheads in that respect without diminishing the level of statutory care provision. Following the updates received in relation to unaccompanied asylum seeking children, Councillor Mike James requested that the Committee be updated when further advancements are made. The Chair suggested that a report be presented to the Committee in future covering the general costs of children in care (non-asylum seeking and asylum seeking), what was being done currently, educational arrangements and what future proposals may look like to alleviate the financial pressures (AP). Following a question raised by Councillor Anji Tinley, the Deputy Chief Finance Officer provided clarification regarding the 2024-25 figures being significantly higher (50) than those of 2023-24 (13) stating that it was 13 at that point in time, which was what the budget was set for; however, the actual number of children under 18 that required care was 23 for Pembrokeshire, with the additional children that the Authority still need to care for (27) after they turn 18, making up the difference to 50. Moved by Mr John Evans; Seconded by Councillor Mike James The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Budget Monitoring report for Quarter 3 2024-25 be noted, with no areas of specific concern identified.
Decision as recorded
RESOLVED That the information regarding the changes to the Internal Audit Standards and associated requirements be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Global Internal Audit Standards. The Chief Audit, Risk and Information Officer presented the report stating that in January 2024 the Institute of Audit released a new set of Global Internal Audit Standards, which became effective from the 9 January 2025. It was stated that the new standards included all the mandatory elements from the 2017 International Professional Practices Framework, which were outlined, along with the new additions. It was stated that some anomalies had been identified with some of the descriptions of the standards which resulted in an application note being added to ensure that it could be addressed for public sector services as well as the private sector, with the recognition that the public sector governance and organisational structures do differ. It was added that a Code of Practice for Governance of Internal Audit had also been issued, of which the Authority was in compliance with. Further details of the new standard were outlined, and it was stated that a range of matters would be presented to the Committee when appropriate. It was recognised that the standards required fundamental change, but assurance was given that the Authority was currently compliant with the new standards, and it was stated that the Internal Audit team would continue to work through the requirements and provide assurance back to the Committee. Councillor Mike James highlighted the reviews which take place every five years and queried when the next review was due. The Chief Audit, Risk and Information Officer stated that the last review took place in 2023 so the next one would be due in 2028. He added that if the funding was available, a request would be made to the Chartered Institute of Public Finance and Accountancy (CIPFA) to request that a full review be undertaken rather than a Welsh Chief Auditor review, as that would be more valuable for the Authority. Moved by Mr John Evans; Seconded by Councillor Mike James The vote, undertaken by way of a show of hands, was carried. RESOLVED That the information regarding the changes to the Internal Audit Standards and associated requirements be noted.
Decision as recorded
RESOLVED That the Internal Audit Charter for 2025-26 be approved, to ensure compliance with the Global Internal Audit Standards and the Local Government Application Note.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Internal Audit Charter for 2025-26. The Chief Audit, Risk and Information Officer presented the report stating that the Charter was based on the new Global Internal Audit Standards. The key points of the Charter were outlined and examples of how the Authority would adhere to them were given. It was highlighted that approval of the Charter was the responsibility of the Governance and Audit Committee, and following approval, it would be brought back to the Committee for annual review, or more frequent if the need for amendments arise. No questions or comments were raised by Members. Moved by Councillor Jacob Williams; Seconded by Mr John Evans The vote, undertaken by way of a roll call, was carried. The votes were recorded as follows: For the Motion: Councillors Maureen Bowen, Di Clements, Mike James, Mike Stoddart, Anji Tinley and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [9] There were no votes against the motion or abstentions. RESOLVED That the Internal Audit Charter for 2025-26 be approved, to ensure compliance with the Global Internal Audit Standards and the Local Government Application Note.
Decision as recorded
RESOLVED (a) That the approach outlined within the Strategic Internal Audit Plan 2025-28 be supported. (b) That the Internal Audit work plan for Quarter 1, 2025-26, be approved. (c) That the Key Performance Indicators contained within the Strategic Internal Audit Plan for 2025-28 be approved, to be used and reported to the Governance and Audit Committee during 2025-26.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Strategic Internal Audit Plan for 2025-28. The Chief Audit, Risk and Information Officer presented the report stating that as part of the new Global Internal Audit Standards, there was a requirement for the Head of Internal Audit to demonstrate that strategic planning was being undertaken to ensure Internal Audit assisted the Authority in achieving long-term success. The content of the plan was outlined with the amendments from previous years being highlighted and it was stated that it would be reviewed periodically in consultation with the Committee and the Senior Leadership Team. The composition of the Audit, Risk and Information Service was outlined, and it was deemed that the time allocated to auditing was sufficient and enabled the annual assurance opinion to be provided. The importance of the plan remaining flexible and adaptable was highlighted and any significant changes to the plan would be done in consultation with the Director of Resources and the Committee. Mr John Evans made reference to theInternal Audit Reviews for the Property Service and sought assurance that following concerns raised earlier in the meeting with regards to the outsourcing of asset valuation work, that no audits on such matters be delayed or removed in the instance of other priority matters requiring auditing. In response, the Chief Audit, Risk and Information Officer provided the assurance requested and stated that the audit was a fundamental one which was conducted annually to support the Statement of Accounts. Councillor Mike Stoddart reiterated a point he made earlier in the meeting in relation to the July 2023 Council resolution for biannual cost-benefit analysis reports on the Council’s decarbonisation activities and he queried if the matter fell into the remit of the Audit function, as a governance matter, as a resolution of Council had not been progressed. The Chief Audit, Risk and Information Officer stated that the responsibility would not fall under his service but agreed to look into the matter and report back to Councillor Stoddart (AP). Councillor Di Clements made reference to the Chief Audit, Risk and Information Officer stating that the plan was ambitious and queried if it was realistic and achievable. In response, the Chief Audit, Risk and Information Officer stated that it was achievable with the service running at full capacity; however, one member of staff was on long term sick. It was added that he was in constant dialogue with the Director of Resources who was responsible for ensuring the Audit function was sufficiently resourced and as part of the new standards, such matters would also be reported to the Committee. The Chair highlighted the increasing use of Artificial Intelligence (AI) within the private sector and queried if the use of it was increasing within the Authority, and if so, what role the Governance and Audit Committee had in monitoring the risks. The Chair stated that prior to the meeting the Chief Audit, Risk and Information Officer had advised that the matter had been factored into the Quality Assurance and Improvement Plan for 2025-26, in terms of using it to improve productivity and would also be including it as an opportunity within the risk register. The Director of Resources advised that the Chief Executive had tasked Senior Officers with producing an AI programme, which was ongoing. The Chair queried if the Authority had a policy in relation to AI to which the Chief Audit, Risk and Information Officer stated that use of such technology was likely covered within the Microsoft 365 package policies which would mean a data protection impact assessment would have been conducted along with privacy notices as part of the programme. Concerns were raised by the Chair that there did not seem to be a specific policy for staff in relation to the use of AI and sought further information on how the matter would be progressed (AP). Moved by Councillor Jacob Williams; Seconded by Mr John Evans The votes, undertaken by way of a roll call, were carried. The votes were recorded as follows: For the Motion: Councillors Maureen Bowen, Di Clements, Mike James, Mike Stoddart, Anji Tinley and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [9] There were no votes against the motion or abstentions. RESOLVED (a) That the approach outlined within the Strategic Internal Audit Plan 2025-28 be supported. (b) That the Internal Audit work plan for Quarter 1, 2025-26, be approved. (c) That the Key Performance Indicators contained within the Strategic Internal Audit Plan for 2025-28 be approved, to be used and reported to the Governance and Audit Committee during 2025-26.
Decision as recorded
RESOLVED That the Business Risk Management Strategy be approved.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Business Risk Management Strategy. The Chief Audit, Risk and Information Officer presented the report stating that in preparing the strategy he had looked at best guidance and practice to ensure the Council’s risk management arrangements were fit for purpose. The key elements of the strategy were outlined, and it was stated that the strategy had a clear guide on the Council's risk approach to certain aspects and the levels of risk which can be managed and reduced, ensuing all decisions that are made were robust in nature. It was noted that following the adoption of the strategy, it would be subject to an annual review of the effectiveness of the arrangements which would be reported back to the Committee as part of the Annual Governance Statement. The Chair queried how often the Committee should review the effectiveness of how strategic risks were managed, to which the Chief Audit, Risk and Information Officer advised that the risks would be provided quarterly to the Committee, which then had the opportunity to deep dive into any specific risks it had concerns about. Mr John Evans suggested that if the Chief Audit, Risk and Information Officer could provide the risk report to Members in advance of the agenda being published, then that would allow time for Members to provide notice of any specific areas they wished to conduct a deep dive into. The Chief Audit, Risk and Information Officer agreed that this could be trialled to see how effective Members find it. (AP) Councillor Mike Stoddart expressed that it would be beneficial for the Committee to receive some further information as to how big risks were being tackled. The Chief Audit, Risk and Information Officer confirmed that the point would be taken on board for future. Moved by Mr John Evans; Seconded by Councillor Di Clements The vote, undertaken by way of a roll call, was carried. The votes were recorded as follows: For the Motion: Councillors Maureen Bowen, Di Clements, Mike James, Mike Stoddart, Anji Tinley and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [9] There were no votes against the motion or abstentions. RESOLVED That the Business Risk Management Strategy be approved.
Decision as recorded
RESOLVED That the Audit Wales update be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to Audit Wales’s Work Programme and Timetable. The Chief Audit, Risk and Information Officer introduced the report stating that the report had been included by way of request by Audit Wales for them to be provided with a level of detail about the work that is undertaken by all regulators. Attention was drawn to the work programme update, as at the end of Quarter 3, which gave Members an opportunity to review what work had been undertaken. Mr John Evans made reference to the delays by the Council in providing Audit Wales with the required information and queried if the Authority was facing any increases in the cost of the audits by Audit Wales. In response, the Director of Resources stated that he was not aware of any additional charge at this time. Moved by Councillor Di Clements; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Audit Wales update be noted.
Decision as recorded
RESOLVED (a) That the dates of Committee meetings, up until December 2025, be noted. (b) That the forward work programme for the remainder of the Year, with the addition of a housing presentation to be included within the training programme, be approved.
The Committee considered the Forward Work Programme for the remainder of the Year. The Chief Audit, Risk and Information Officer advised that the housing presentation would also be added to the training schedule, of which a date for that would be agreed and circulated to Members in due course. Moved by Councillor Mike Stoddart; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the dates of Committee meetings, up until December 2025, be noted. (b) That the forward work programme for the remainder of the Year, with the addition of a housing presentation to be included within the training programme, be approved.
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