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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 Dr Norma Barry be duly elected as Chair for the ensuing Municipal Year.
RESOLVED (a) That the updates and associated report in respect of actions arising from the 8 April 2025 meeting be noted. (b) That a request be made for the Head of Housing and Public Protection to provide a report at the September Committee meeting outlining the reasons for the cost overruns in relation to the Johnston and Tiers Cross housing developments and for information on the tender process for the Johnston housing development to be included. (c) That further information be provided in relation to Action 7 ‘Joint venture of Withybush Food Park’ as part of the Action Log, regarding the current progress status of the Food Park and the costs incurred by the Authority to date.
RESOLVED That the overall costs of the Children’s Services provision for 2024-25, and the plans in place to reduce costs for the current financial year, be noted.
RESOLVED That the budgeting and accounting arrangements for external funding received through grant income be noted. [Councillor Mike Stoddart left the meeting at this juncture.]
RESOLVED (a) That the Internal Audit and Counter Fraud Update report to the 30 June 2025 be noted. (b) That the Internal Audit Recommendation Monitoring and Escalation Protocol be endorsed.
RESOLVED (a) That the Business Risk Management update and the contents of the Corporate Risk Register be noted. (b) That the creation of a National Risk Register be noted.
RESOLVED That the updated Financial Procedure Rules be approved, subject to the changes suggested by the Committee being considered by the Director of Resources, before being reported to Full Council for noting.
RESOLVED That the Budget Monitoring report Outturn 2024-25 be noted.
RESOLVED (a) That the draft Annual Governance Statement for 2024-25 be noted. (b) That timescales for actions be set in future years reports, to enable effective tracking of action implementation.
RESOLVED That the Audit Wales National Report ‘No time to lose: Lessons from our work under the Well-being of Future Generations Act’ be noted.
RESOLVED That the Audit Wales Work Programme and Timetable for Quarter 4 be noted.
RESOLVED That the 2024 Annual Audit Summary for Pembrokeshire County Council be noted.
RESOLVED That the Audit Wales Plan for 2025 be noted.
RESOLVED (a) That the dates of Committee meetings, up until April 2026, be noted. (b) That the forward work programme be approved.
Decision as recorded
RESOLVED That Dr Norma Barry be duly elected as Chair for the ensuing Municipal Year.
The Head of Democratic Services sought nominations for the election of Chair for the ensuing Municipal Year. Mr John Evans nominated Dr Norma Barry; Seconded by Councillor Aled Thomas. The vote was taken by way of a show of hands and carried. RESOLVED That Dr Norma Barry be duly elected as Chair for the ensuing Municipal Year.
The Chair sought nominations for the election of Vice-Chair for the ensuing Municipal Year. Councillor Jacob Williams nominated Mr John Evans; Seconded by Councillor Alan Dennison. The vote was taken by way of a show of hands and carried. RESOLVED That Mr John Evans be duly elected as Vice-Chair for the ensuing Municipal Year.
Apologies for absence were received from the Chief Executive.
There were no requests received.
Councillor Aled Thomas declared a personal interest in Agenda Item No. 8, General Costs of Children’s Services, by virtue of his role as a Family Court Magistrate for Carmarthenshire.
Moved by Dr Norma Barry; Seconded by Councillor Jacob Williams The vote, undertaken by way of a show of hands, was carried. RESOLVED That the English and Welsh Minutes of the meeting held on 8 April 2025 be approved as correct records. [Councillor Alan Dennison abstained from voting as he was not present at the April Committee meeting.] Following approval of the Minutes, the Chair sought updates on the following matters contained within: · Minute 65, ‘Follow-up Actions from Last Governance and Audit Committee’, bullet point 5, an update from the Chief Audit, Risk and Information Officer was sought regarding the asset management risk. In response, the Chief Audit, Risk and Information Officer advised that the Corporate Risk Management Group had requested that the matter be considered of which the risk report would be collated on receipt of all relevant Service Improvement Plans over the coming weeks. It was confirmed that the Group would consider the risk report at its August meeting and an update would be provided to the Committee at the September meeting (AP). · Minute 67, ‘Statement of Accounts 2023-24 / ISA260 Report’ paragraph 6, an update was sought in relation to the outcome of the lessons learned workshop which had been arranged between the Council and Audit Wales and which was due to take place in April 2025. The Director of Resources confirmed that the session had taken place and had been very productive. It was stated that the Audit Wales team were in attendance along with his entire team which enabled an open and frank discussion and which had resulted in some plans for improvements going forward, which were outlined. · Minute 69, ‘County Council Budget Quarter 3 Monitoring Report 2024-25’ paragraph 3, an update was sought querying whether a response had been received from the letter written to the Home Office, by the Chief Executive, requesting that the funding arrangements be reviewed in relation to unaccompanied asylum seeking children. It was noted that the Chief Executive had sent his apologies for the meeting so the update request would be placed on the action log (AP).
Decision as recorded
RESOLVED (a) That the updates and associated report in respect of actions arising from the 8 April 2025 meeting be noted. (b) That a request be made for the Head of Housing and Public Protection to provide a report at the September Committee meeting outlining the reasons for the cost overruns in relation to the Johnston and Tiers Cross housing developments and for information on the tender process for the Johnston housing development to be included. (c) That further information be provided in relation to Action 7 ‘Joint venture of Withybush Food Park’ as part of the Action Log, regarding the current progress status of the Food Park and the costs incurred by the Authority to date.
The Chief Audit, Risk and Information Officer introduced the item and highlighted the associated appendices as requested by the Committee. The Committee considered the follow-up actions from the 8 April 2025 meeting and raised the following points: · Following a Members’ seminar held on 6 May 2025 in relation to Housing matters, Councillor Mike Stoddart stated that he had raised some questions regarding the large cost overruns regarding the Johnston and Tiers Cross housing development. A suggestion was made for the Head of Housing and Public Protection to be invited to provide a report at the September Committee meeting outlining the reasons for the cost overruns (AP). · On the same point, Councillor Mike Stoddart also requested that as part of the housing report, information in relation to the tender process for the Johnston housing development be included. He stated that he had received information that the tender which was accepted for the development was 10% higher than the lowest tender, of which an explanation was sought to outline the process which was used to lead to the determination that the higher tender was preferred (AP). · The Chair requested that further information be provided by the Regeneration Team in relation to Action 7 ‘Joint venture of Withybush Food Park’ regarding the current progress status of the Food Park and the costs incurred by the Authority to date (AP). · The Chair welcomed the Chief Property Officer to the meeting and sought an update on the reoccurring delays with asset valuations which was having a negative impact on the finalisation of the Council’s Accounts. The Chief Property Officer provided an update on asset valuation matters, stating that the issues being experienced dated back to the Covid period of which further information was provided. It was stated that the asset valuations were audited in 2024 and a follow-up audit via Internal Audit was currently ongoing and improvements were being made following a range of recommendations. The resourcing needs for the Property team were outlined, along with future aspirations for skill sets within the team. · Following the updates provided by the Chief Property Officer, Councillor Alan Dennison queried why a general increase of 10% on material costs was not applied for repairs/improvements last year. In response, the Chief Property Officer provided information on the definition of ‘material change’ in regard to accounting and outlined why indexing was not an accurate long term solution to valuations. It was hoped that future guidance on the matter would be issued by the Chartered Institute of Public Finance and Accountancy (CIPFA). · Mr John Evans sympathised with the resource constraints but expressed the importance of securing additional valuation companies to assist with the required work which would prevent the unsustainable delays that were currently being experienced. The Chief Property Officer stated that whilst the valuation was not the ‘easy part’, assistance was also required in providing the external valuation companies with the required information for them to conduct the valuation, which was a resourcing need which required sorting by the Authority, of which progress was being made. · In response to a question raised by Councillor Alan Dennison with regards to the loss of capacity with the team, the Chief Property Officer stated that over the last few years the Department had lost all individuals who held asset valuation knowledge and experience. It was added that there was a general shortage of qualified surveyors within the industry and the current pay scale offered by the Authority was significantly lower than neighbouring Authorities and other organisations. It was, however, stated that work was ongoing with HR on the matter. In summing up the Chair thanked the Chief Property Officer for his honest updates and wished him well in his onward endeavours in his new position with Welsh Government. Moved by Dr Norma Barry; Seconded by Councillor Alan Dennison. The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the updates and associated report in respect of actions arising from the 8 April 2025 meeting be noted. (b) That a request be made for the Head of Housing and Public Protection to provide a report at the September Committee meeting outlining the reasons for the cost overruns in relation to the Johnston and Tiers Cross housing developments and for information on the tender process for the Johnston housing development to be included. (c) That further information be provided in relation to Action 7 ‘Joint venture of Withybush Food Park’ as part of the Action Log, regarding the current progress status of the Food Park and the costs incurred by the Authority to date.
Decision as recorded
RESOLVED That the overall costs of the Children’s Services provision for 2024-25, and the plans in place to reduce costs for the current financial year, be noted.
The Committee considered a report by the Head of Children’s Services in relation to the general costs of Children’s Services. In the Head of Children’s Services’ absence, the Director of Social Care and Housing presented the report and highlighted that the Service continued to experience high levels of demand and a high complexity of needs within referrals. Information in relation to the Child Care Assessment team was provided which was stated to be the ‘front door to Children Services’. A continuing high number of children in care was highlighted, despite a slight decrease in recent times, and the strong partnership approach with other agencies and communities was recognised to be vital. An overview of the work which was ongoing to manage demand more effectively and from a prevention stance was given which included an update on the situation with unaccompanied asylum seeking children (UASC) along with changes in relation to Foster Carers. A positive update was provided in relation to securing additional funding for the Accelerated Change Programme along with the provision of the Parent and Baby Early Intervention Programme. An update on the financial position of the Service was provided and it was noted that an improved budget allocation for Children’s Services for the next financial year had been secured along with other funding streams and Welsh Government grant provision which would assist with further transformation of Children's Services in Pembrokeshire. Councillor Aled Thomas queried if an assessment on how the implementation of the Pathfinder system in the Courts in Pembrokeshire and Ceredigion may alter the financial forecasting, to which the Director of Social Care and Housing stated that he was not aware of an assessment but would take the point away. Councillor Alan Dennison sought further information as to the number of UASC which had exceeded 18 years of age, and of whom were still being supported by the Authority. In response, the Director of Social Care and Housing advised that at the end of 2024-25, the Authority supported 33 asylum seekers over 18 that had transitioned from the UASC category. Further information was provided on the funding positions linked to such individuals and the benchmarking work which was ongoing. Mr John Evans highlighted the positive savings outlined in relation to the opening of ‘in-house’ residential facilities for Children and sought assurance that the proposed savings would be monitored on an annual basis to ensure that the facility was enabling the Authority to achieve the predicted savings. In response, the Director of Social Care and Housing confirmed that the savings were being monitored but outlined a number of nuances which would lead to the fluctuation of savings levels. Mr John Evans sought further information in relation to the possibility of using a portion of the funds generated from Second Home Council Tax Premium to fund the Council Tax of Foster Carers. In response, the Director of Social Care and Housing stated that he did not have any information on the Second Home Council Tax Premium suggestion, however, he did advise that Cabinet had recently resolved to pilot a 100% Council Tax exemption scheme for in-house Foster Carers (subject to eligibility) which would commence from the next financial year. Following a query raised by Councillor Alan Dennison in relation to where the 23 unaccompanied asylum seeking children who the Authority had a statutory responsibility for were situated, the Director of Social Care and Housing agreed to provide specific information following the meeting and confirmed that all necessary checks were undertaken with appropriate support for their tailored needs being provided (AP). Moved by Councillor Alan Dennison; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED That the overall costs of the Children’s Services provision for 2024-25, and the plans in place to reduce costs for the current financial year, be noted.
Decision as recorded
RESOLVED That the budgeting and accounting arrangements for external funding received through grant income be noted. [Councillor Mike Stoddart left the meeting at this juncture.]
The Committee considered a joint report by the Director of Resources and Deputy Chief Finance Officers in relation to the budgeting and accounting of grant income. The Director of Resources presented the report and outlined the total amount of grant funding (both revenue and capital) received for the 2024-25 financial year which was a combination of allocated funding and bids for funding. It was stated that the funding was allocated and used as per the terms and conditions of the grants and whilst some grants were for a specific financial year, others spanned a number of years. The limitations of the tight timescales of grants were outlined which meant that confirmation of grants was often not known until long after the budget had been set by Council, which brought risk and uncertainty. An update was provided as to how staff funded via grants were contracted and Members were advised that due to the current budget challenges there had been an increase in service reliance on grant funding which brought challenges. It was confirmed that frequent correspondence was made to Welsh Government requesting that grant funding be included in the Aggregate External Finance (AEF) which would reduce the burden on the workforce of grant administration and management and aid financial planning. Mr John Evans welcomed any ideas from the Director of Resources as to how the grouping of individual grants could be simplified into a pooling arrangement to reduce the overhead costs of grant administration. In response, the Director of Resources stated that there had, in the past, been efforts to pool funding regionally; however, those arrangements were disbanded and the funding was being allocated directly to the Authorities again. It was noted that the arrangements were dictated by Welsh Government. Following a request made by Councillor Aled Thomas for more information in relation to staff funded via grants, the Director of Resources advised that there were staff funded by grants in every Directorate of the Authority and provided information as to how grant funded staff were often redeployed into other grant funded roles following the cessation of the grant funding for their original role. It was confirmed that in the case where grant funded staff did have to be made redundant it would be the Council’s responsibility to fund any exit costs. In response to a question raised by Councillor Mike Stoddart, the Director of Resources confirmed that any grant under-spends would be placed into reserves, of which an example was given in relation to the Initiative Fund Reserve. Councillor Stoddart stated that it would be his view that the under-spend money should be allocated to relieve pressures on Council Tax payers. Moved by Mr John Evans; Seconded by Councillor Aled Thomas The vote, undertaken by way of a show of hands, was carried. RESOLVED That the budgeting and accounting arrangements for external funding received through grant income be noted. [Councillor Mike Stoddart left the meeting at this juncture.]
Decision as recorded
RESOLVED (a) That the Internal Audit and Counter Fraud Update report to the 30 June 2025 be noted. (b) That the Internal Audit Recommendation Monitoring and Escalation Protocol be endorsed.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Internal Audit and Counter Fraud update for 2025-26. The Chief Audit, Risk and Information Officer presented the report stating that the rolling internal audit enabled the team to meet demand easier, depending on the level of resource available at the time, alongside the three-year strategy which enabled the team to draw down from the long list when possible. Members were provided with an update on the resourcing strains and restructuring plans within the service at present which had meant the plan was having to be revised, although assurance was given that the service remained committed to delivering the entirety of the plan of which updates would be fed back to the Committee when necessary. An overview of the regional work the service undertook was given and it was commented that it had been pleasing to note that since April 2025 there had been no limited assurance internal reviews. Assurance was given that work was currently ongoing regarding the outstanding recommendations and the revised Recommendation Monitoring Escalation Protocol was appended to the report. The purported fraud or irregularity process was stated to be working with a number of ongoing investigations, and it was stated that the team was working through the National Fraud Initiative. In response to a request by Mr John Evans for more information in relation to the moderate assurance rating on the statutory duties, the Chief Audit, Risk and Information Officer agreed to circulate detailed information following the meeting (AP). Following an update sought by Councillor Alan Dennison, the Chief Audit, Risk and Information Officer advised that work was ongoing with the Learning and Development team to create a robust apprenticeship scheme for Internal Audit to attract suitable candidates to the Authority. Moved by Councillor Alan Dennison; 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, Alan Dennison, Mike James, Aled Thomas and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [8] There were no votes against the motion or abstentions. RESOLVED (a) That the Internal Audit and Counter Fraud Update report to the 30 June 2025 be noted. (b) That the Internal Audit Recommendation Monitoring and Escalation Protocol be endorsed.
Decision as recorded
RESOLVED (a) That the Business Risk Management update and the contents of the Corporate Risk Register be noted. (b) That the creation of a National Risk Register be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Business Risk Management update for 2025-26. The Chief Audit, Risk and Information Officer presented the report and highlighted the updated position since it was last reported to the Committee. Members were reminded that the Business Risk Management Strategy had been updated and it was stated that it was in the process of being rolled out to Officers with specific risks in their area and it also formed part of Service Improvement Plans. An update was given following a meeting of the Corporate Risk Management Group along with changes made to the Corporate Risk Register. Members were updated on the progress made following the implementation of the Business Risk Management System along with the creation of a National Register. It was stated that the Authority had recently been subjected to an audit review by Audit Wales on the business risk management processes of which the feedback was awaited. Following an opinion from Councillor Alan Dennison that many of the ‘possible risks’ may not come to fruition so time could be better spent on risks which were more likely, the Chief Audit, Risk and Information Officer stated that many of the risks could materialise if early action was not taken. Assurance was provided that work was ongoing with Corporate Managers, Heads of Service and Directors to gain a better understanding on a range of matters in order to ensure that the Risk Register was as efficient as possible. It was added that training would be provided to Members on the new Business Risk Management System to provide a deeper understanding of how it worked. The Chair commented that it had been helpful to be provided with the Corporate Risk Register in advance of the meeting but stated that the categorisation of ‘controls’ and ‘actions’ was confusing, and a suggestion to look at those further was made which was taken on board by the Chief Audit, Risk and Information Officer. It was felt, by the Chair, that some of the completion dates were too far in the future, and it was hoped that progress on matters such as homelessness and decarbonisation would be provided before the end of 2025. The Chief Audit, Risk and Information Officer provided assurance that whilst the completion dates were in 2026, monthly progress updates were provided on the matters by the individual Officer managing the risk but took on board the comment and agreed to consider a better way to show the progress to the Committee in future (AP). The Chair sought an update on the ongoing poverty risks, to which the Chief Audit, Risk and Information Officer advised that the Head of Children’s Services was leading on a Poverty Working Group to progress matters. Moved by Councillor Mike James; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the Business Risk Management update and the contents of the Corporate Risk Register be noted. (b) That the creation of a National Risk Register be noted.
Decision as recorded
RESOLVED That the updated Financial Procedure Rules be approved, subject to the changes suggested by the Committee being considered by the Director of Resources, before being reported to Full Council for noting.
The Committee considered a report by the Director of Resources in relation to the updated Financial Procedure Rules. The Director of Resources presented the report and outlined the changes to the rules and the rationale for them. The Committee requested that the following suggested changes to the Financial Procedure Rules be considered by the Director of Resources before the document is reported to Full Council for noting (AP). · 4.11.6 to include some words to make (c) clearer. · 1.4.1 to include a reference to enforcement and sanction for those who actioned or carried out breaches, at the end of the sentence. · 2.2.3 (u) to change ‘At his discretion’ to ‘required’. · 3.5.4 (d) to ensure that the loop is closed, a sentence be added along the lines of ‘if a Director doesn't raise the issue with the Chief Finance Officer then it be recorded as part of their Annual Performance Review’. · 4.7.9 (e) that ‘interest rate’ be added following the word ‘alternative’ to make the sentence clearer in what it means. The Director of Resources stated that all changes had been noted and would be discussed with the Chief Executive to ensure the specific wording was reflected appropriately. Moved by Councillor Alan Dennison; Seconded by Councillor Mike James The votes, undertaken by way of a roll call, were carried. The votes were recorded as follows: For the Motion: Councillors Maureen Bowen, Alan Dennison, Mike James, Aled Thomas and Jacob Williams; and Dr Norma Barry, Mr John Evans and Mr Chris Halford [8] There were no votes against the motion or abstentions. RESOLVED That the updated Financial Procedure Rules be approved, subject to the changes suggested by the Committee being considered by the Director of Resources, before being reported to Full Council for noting.
Decision as recorded
RESOLVED That the Budget Monitoring report Outturn 2024-25 be noted.
[During the debate on school budgets, Councillor Aled Thomas declared a personal interest by virtue of being a Local Authority appointed Governor of Ysgol Caer Elen and Johnston C.P. School, along with being the Chair of Governors at Johnston C.P. School.] The Committee considered a joint report by the Director of Resources and Deputy Chief Finance Officers in relation to the County Council Budget Monitoring Report Outturn for 2024-25. The Cabinet Member for Corporate Finance and Efficiencies presented the report and outlined the Council's net expenditure for 2024-25 which demonstrated an underspend of £2 million which was stated to be a significant improvement on the Quarter 3 projection, which was an overspend. The contributors to the underspend were outlined and it was stated that as per Cabinet’s decision, the money would be allocated to the Initiative Fund to invest in improvement and prevention projects to achieve future savings. A higher than budgeted Council Tax income for 2024-25 was highlighted, however, it was recognised that following appeals being considered by the Valuation Office Agency, a number of properties may be moved back to Non-Domestic Rates, requiring a refund of the Council Tax paid, and further information was given on that matter. The over and under spends for each service area were outlined and an update on the Capital Programme was provided. In summing up, the Cabinet Member expressed his appreciation of the work undertaken by staff across the Authority to achieve the savings that had been outlined and stated that for the areas which did not achieve the savings required, it had been agreed by Cabinet that they would be carried forward for achievement in 2025-26. The Director of Resources’ summary as contained within the report was reiterated. Mr John Evans highlighted the arrears in relation to Council Tax, Second Home Premium and rent and sought further information as to what corrective action plans were in place to collect and reduce the arrears. The Cabinet Member for Corporate Finance and Efficiencies stated that a third of the Council Tax arrears had been generated through the Valuation Office’s transfer of homes from Non-Domestic Rates over to Council Tax which had resulted in the individuals being issued with significant bills to pay, backdated to April 2023. It was stated that an extra Officer had been employed to assist with Council Tax arrears matters and also charges on some properties were also being utilised to ensure the debt was secured for the Council, which allowed the arrears to be paid over a longer period of time for the resident. The Director of Resources outlined a range of other work which was ongoing to recover debt, which included Court cases and participation in the Welsh Government consultation on Council Tax arrears. Councillor Aled Thomas highlighted that had there not been an underspend in capital financing costs, then 2024-25 would have concluded with an overspend and further information was sought on the matter. The Director of Resources stated that the underspend had been a combination of factors which included slippage in the Capital Programme, which enabled the Authority to internally borrow instead of having to borrow externally, and maintained a stable interest level on balances. Councillor Alan Dennison made reference to the £1.553 million of Initiative Fund Reserve funding which had been utilised during 2024-25 and sought further information as to how it had been utilised. The Director of Resources advised that it had been used to balance the budget, as approved by Council. The Chair and Councillor Mike James both raised concerns with the increasing number of schools falling into budget deficits and sought further information as to how the positions could be rectified. The Director of Resources outlined the contributing factors which had led to the schools falling into deficit and provided information as to what had been put in place to assist schools. It was stated that for schools which were not able to rectify the situation themselves pre-warning letters would be issued and the last resort would be withdrawing the delegated budget from the school and bringing it in-house. It was, however, noted that in doing so the Authority would need the resource to take over running the school's budget which would be challenging. It was confirmed that the matter was being monitored by the relevant Overview and Scrutiny Committee. Moved by Mr John Evans; Seconded by Councillor Aled Thomas The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Budget Monitoring report Outturn 2024-25 be noted.
The meeting was paused at 13:00pm for a break and resumed at 13:18pm. [Councillor Maureen Bowen did not return to the meeting.]
Decision as recorded
RESOLVED (a) That the draft Annual Governance Statement for 2024-25 be noted. (b) That timescales for actions be set in future years reports, to enable effective tracking of action implementation.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Annual Governance Statement (AGS) for 2024-25. The Chief Audit, Risk and Information Officer presented the report stating that, in accordance with the Accounts and Audit (Wales) Regulations 2014, the Authority should review, at least once a year, the effectiveness of its system of Internal Control and the findings must be considered by Council or a Committee. The draft AGS fulfils that requirement with the Committee asked to consider the draft before formal Council approval in July 2025. They key points of the report were outlined which included the progress made on outstanding areas of action and further information was provided in relation to the self-evaluation questionnaire issued to members of the Extended Leadership Team of which the results had been included within the AGS for 2024-25. It was noted that there were three significant issues that needed to be addressed and five priorities for improvement, as outlined within the report. The Chair suggested that a timeframe be set for planned actions to enable the Committee to monitor implementation, which the Chief Audit, Risk and Information Officer agreed to do. Moved by Mr John Evans; Seconded by Mr Chris Halford The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the draft Annual Governance Statement for 2024-25 be noted. (b) That timescales for actions be set in future years reports, to enable effective tracking of action implementation.
Decision as recorded
RESOLVED That the Audit Wales National Report ‘No time to lose: Lessons from our work under the Well-being of Future Generations Act’ be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to an Audit Wales’ National Report: No Time to Lose: Lessons from our work under the Well-Being of Future Generations Act. The Chief Audit, Risk and Information Officer presented the report stating that it documented key areas of interest to the Committee and specifically how the Council could continue to meet pressures of future challenges given that public spending was reducing. The key areas of the report were outlined and questions were welcomed. The Chair welcomed Alison Lewis and Gillian Gillett from Audit Wales to the meeting to partake in the discussion and assist with any questions raised. The Chair made reference to the Council’s Corporate Strategy and queried if the Authority should be including how resources were deployed within the strategy, linked to the various well-being objectives. The Director or Resources agreed to take the matter away for consideration (AP). Alison Lewis highlighted that whilst the report gave recommendations, they were aimed at Welsh Government as that was where the key weaknesses had been identified, and which required a whole system change. Moved by Mr John Evans; Seconded by Councillor Jacob Williams The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Audit Wales National Report ‘No time to lose: Lessons from our work under the Well-being of Future Generations Act’ be noted.
Decision as recorded
RESOLVED That the Audit Wales Work Programme and Timetable for Quarter 4 be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Audit Wales Work Programme and Timetable. The Chief Audit, Risk and Information Officer presented the report and welcomed any questions. Alison Lewis, Audit Wales, provided two updates which stated that since publication of the report the Annual Audit Summary had been issued and would be considered as part of the next agenda item, and also that the final version of the Commissioning Report had been issued to the Council which would be presented to the Committee in due course. Following a question raised by Mr Chris Halford, the Director of Resources advised that Audit Wales had an online benchmarking tool which enabled financial comparisons to be made between other Authorities, along with StatsWales.gov. Alison Lewis added that Audit Wales did not provide ratings. Following a suggestion from Mr John Evans for a salary pyramid to be included within the notes of the profit and loss sheets, to assist with understanding the cost of running the Authority, the Director of Resources confirmed that it was already included as it was a requirement of the Code of Audit Practice. 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 Audit Wales Work Programme and Timetable for Quarter 4 be noted.
Decision as recorded
RESOLVED That the 2024 Annual Audit Summary for Pembrokeshire County Council be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to Audit Wales’ Annual Audit Summary for 2024. The Chief Audit, Risk and Information Officer presented the report and welcomed any questions. The Chair made reference to the follow-up on the recommendations issued in the Auditor General for Wales’ report in the public interest and queried if the Committee had a role in obtaining assurance that the actions were sustainable. A request was made for her as Chair, and the Committee in general, to be kept abreast of developments, which was agreed by Audit Wales (AP). Moved by Mr John Evans; Seconded by Mr Chris Halford The vote, undertaken by way of a show of hands, was carried. RESOLVED That the 2024 Annual Audit Summary for Pembrokeshire County Council be noted.
Decision as recorded
RESOLVED That the Audit Wales Plan for 2025 be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to Audit Wales’ 2025 Plan. The Chief Audit, Risk and Information Officer presented the report and welcomed any questions. No questions were raised. Moved by Mr John Evans; Seconded by Mr Chris Halford The vote, undertaken by way of a show of hands, was carried. RESOLVED That the Audit Wales Plan for 2025 be noted.
Decision as recorded
RESOLVED (a) That the dates of Committee meetings, up until April 2026, be noted. (b) That the forward work programme be approved.
The Committee considered the Forward Work Programme for the Municipal Year. The Chief Audit, Risk and Information Officer stated that a training session had been provided for the Committee on 15 May 205 and then drew Members’ attention to the future workshops which would be arranged. The Chair advised that she was unable to make the meeting planned for the 3 February 2026 so it was agreed that the meeting date would be changed to take place on 26 February 2026 instead. The Director of Resources stated that by moving the date, the Committee would need to provide comments on the draft budget report for 2026-27 via email, which was agreed, and which would be circulated for comments closer to the time. Reference was made to the cost of the service provided by Audit Wales to which Alison Lewis, Audit Wales, advised that the audit fees were set out in the Audit Plan which the Committee considered before this item. It was added that the fee structure was subject to separate consultation and clearance and was available on the Audit Wales website. It was noted that the fee was an estimate and would change depending on the work undertaken and it was reiterated that Audit Wales could not make a profit. Following specific details being requested by Councillor Alan Dennison regarding how long it would take to discharge a typical financial audit for Pembrokeshire County Council and also the timescales for a performance audit, Alison Lewis agreed to provide a detailed briefing note following the meeting containing the information (AP). Moved by Councillor Mike James; 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 April 2026, be noted. (b) That the forward work programme be approved.
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