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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 26 February 2026 meeting be noted.
RESOLVED (a) That the findings of the Internal Audit reviews of the Tudor Place and Cranham Park housing building projects be noted. (b) That the Cabinet Member, who held the post with responsibility for Housing at the time of the building projects, be requested to attend the next Committee meeting to inform the Committee of the extent to which they were kept informed of escalating costs and what actions were taken at the time the issues arose. (c) That the Chief Executive be requested to provide an action plan on implementation of the Internal Audit review recommendations for consideration at the next Committee meeting. (d) That a protocol/template be created and disseminated to contract managers throughout Pembrokeshire County Council for use on future projects to ensure consistency of application of contract management processes.
RESOLVED That the progress made in completion and audit of the Statement of Accounts for 2024-25 be noted.
RESOLVED (a) That the Annual Internal Audit Report and Head of Internal Audit Opinion for 2025-26 be noted. (b) That the outcomes of the Quality Assurance and Improvement Programme and the planned actions for 2026–27, be noted.
RESOLVED (a) That the updates made to the Internal Audit Charter to ensure full compliance with the Global Internal Audit Standards in the UK Public Sector be noted. (b) That the Internal Audit Charter for 2026-27 be approved.
RESOLVED (a) That the Strategic Internal Audit Plan for 2026-29 be approved. (b) That the Quarter 1, 2026-27 Rolling Internal Audit Plan be approved. (c) That the Counter Fraud Medium-Term Plan for 2026-29 be approved. (d) That the arrangements for delivery, resourcing and reporting to the Committee be noted.
RESOLVED (a) That the current position on Internal Audit and External Regulator recommendations, and progress made to date, be noted. (b) That a request be made for directorates to provide information in relation to the progress of implementation of the outstanding recommendations.
RESOLVED That the updates provided in relation to Business Risk Management and the contents of the Corporate Risk Register be noted.
RESOLVED (a) That the response to Audit Wales in relation to Audit Enquiries to those charged with Governance and Management be noted, with no amendments raised by the Committee. (b) That delegated authority be granted to the Director of Resources, in consultation with the Chair of the Governance and Audit Committee, to make any further necessary amendments prior to submission of the response to Audit Wales.
RESOLVED That the findings of the Audit Wales Local report ‘Counter Fraud Arrangements in Pembrokeshire County Council’ be noted.
RESOLVED That the findings of the Audit Wales Local report ‘Recruitment and Retention: The Right People at the Right Time?’ be noted. [Councillor Huw Murphy left the meeting at this juncture.]
RESOLVED That the findings of the Audit Wales Regional report ‘Additional Learning Needs: Do public bodies know if the system is working’ and their implications for the Council, be noted.
RESOLVED That the findings of the Audit Wales national report ‘The Building Blocks? Capital Planning in Councils in Wales’, and their implications for the Council, be noted.
RESOLVED (a) That the Forward Work Programme for 2026-27 be endorsed. (b) That the programme remains a live document, subject to amendment to reflect emerging risks, regulatory changes and Committee requirements.
Apologies for absence were received from Councillors Alan Dennison and Aled Thomas and Mr Chris Halford.
No requests were received.
Councillor Michael James declared a personal interest in relation to Agenda Items No. 7, County Council Statement of Accounts 2024-25 Progress Update, by virtue of being a Trustee of Ceredigion Citizen’s Advice Bureau which received funding from Pembrokeshire County Council.
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 26 February 2026 be approved as a correct record. [Councillors Steve Alderman and Huw Murphy abstained from voting as they were not present at the February Committee meeting.]
Decision as recorded
RESOLVED That the updates in respect of actions arising from the 26 February 2026 meeting be noted.
The Chief Audit, Risk and Information Officer introduced the item, highlighted the ongoing actions and advised that an update would be sought in relation to Action 3, Vehicle Maintenance Unit Audit. 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 26 February 2026 meeting be noted.
Decision as recorded
RESOLVED (a) That the findings of the Internal Audit reviews of the Tudor Place and Cranham Park housing building projects be noted. (b) That the Cabinet Member, who held the post with responsibility for Housing at the time of the building projects, be requested to attend the next Committee meeting to inform the Committee of the extent to which they were kept informed of escalating costs and what actions were taken at the time the issues arose. (c) That the Chief Executive be requested to provide an action plan on implementation of the Internal Audit review recommendations for consideration at the next Committee meeting. (d) That a protocol/template be created and disseminated to contract managers throughout Pembrokeshire County Council for use on future projects to ensure consistency of application of contract management processes.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to Cranham Park (Old School Lane, Johnston) and Tudor Place (Tiers Cross) house building projects. The Chief Audit, Risk and Information Officer presented the report and highlighted the report provided to the Committee in September regarding the cost overruns at Tudor Place and Cranham Park, and the subsequent audit commissioned to address Member concerns. It was stated that the audit reviewed procurement, project delivery, and financial controls across both schemes. In summary, it was found that Tudor Place was generally well-managed financially, though contractor assurance issues caused delays but Cranham Park faced greater complexity and risk, with external factors such as COVID-19, inflation, and contractor insolvency contributing to significant delays and increased costs, alongside some governance weaknesses. Overall, Members were advised that both schemes delivered affordable housing but experienced delays, cost pressures, and limited Member visibility. It was added that the audit identified improvements in governance, programme assurance, and risk management, and made three recommendations to strengthen future delivery. The Chair welcomed the Head of Housing and Public Protection and the Construction Manager for Housing to the meeting to partake in the discussion. The Committee discussed each project in turn, with Cranham Park (Old School Lane, Johnston) being taken first. Clarification was sought by Mr John Evans in relation to how the grant funding operated, to which the Head of Housing and Public Protection stated that the project had used a unique grant funding model, including a long-term affordable housing grant paid over 30 years (totalling around £5 million, with approximately £2 million attributed to the scheme) and additional care-related funding, with some increases in response to rising costs; unlike typical schemes, the grant was not directly linked to final development costs. Concerns were raised by Mr John Evans that Cabinet had only been provided with aggregate costings when being asked to approve the project which had not fully outlined the severity of the rising costs. Following approval from the Head of Law and Governance, a section of the audit report was outlined by Mr Evans which stated that: ‘Substantial overspends were approved without Cabinet being fully aware of the underlying cost drivers or emerging project risks. Overspend thresholds set out in the Cabinet strategy intended to trigger formal escalation were not activated because reporting did not differentiate between the schemes. In addition, narrative explanations around delays, re -forecasted costs, contractor failure, and financial risk were inconsistently captured, limiting cabinet's ability to scrutinise or intervene at critical points’. In response, the Chief Executive stated that it was his understanding that Cabinet was aware of the rising costs and suggested that it may be beneficial to invite the Leader, along with the Cabinet Member with responsibility for Housing to the next meeting for them to advise from their point of view. The Head of Housing and Public Protection confirmed that rising costs had been escalated to the Cabinet Member and Housing Development Programme Board, though not always in detailed financial terms and added that governance and programme management arrangements had since been strengthened to prevent similar issues in future. [Technological problems briefly affected the webcasting system but the issue was resolved promptly and the meeting resumed.] The Head of Housing and Public Protection reassured Members that financial management of the scheme was robust at an operational level, with contractor claims and costs actively challenged and reduced when unjustified. It was stated that all works undertaken were considered necessary to complete the development, despite delays and increased costs following the contractor’s insolvency. Councillor Huw Murphy suggested that the report be deferred to the next Committee meeting, to allow the Cabinet Member with responsibility for Housing to be invited to the meeting to partake in question answering. Councillor Jacob Williams stated that the detailed Internal Audit report for the scheme provided additional detailed information, however, it was noted that the reports had only been provided to Committee Members on a confidential basis so it was unclear what could be disclosed in public session. It was suggested that the reports be provided to all Councillors. The Chief Executive noted the need to review the audit findings against delegated decision-making throughout the project, including who held authority at different stages. It was stated that he would need to verify such information with the Monitoring Officer and relevant officers, as this information was not immediately available. Following further information regarding improvements made within the service being sought by the Chair, the Construction Manager for Housing advised that significant improvements had already been implemented, including strengthened governance, better document management and accessibility, enhanced email and record-keeping systems, and the introduction of independent financial monitoring for all projects, enabling more accurate tracking of costs and forecasts from inception. The Chair sought clarification on the respective roles of Council officers and external project managers in overseeing the scheme, particularly regarding responsibility for monitoring quality standards and why poor workmanship was not identified earlier. In response the Construction Manager for Housing provided information on the external contract administrators who had an assigned site manager to work alongside Council project managers who were undertaking checks throughout. The Chair highlighted the need for a detailed risk management plan which the Construction Manager for Housing confirmed was now implemented as standard along with more robust quality assurance arrangements. Councillor Jacob Williams concurred that it appeared that significant quality issues were apparent which should have been identified and further information was sought on the sprinkler systems to which the Construction Manager for Housing provided further information. Members then turned their attention to the Tudor Place (Tiers Cross) project and raised the following points: The Chair requested further information as to why the contract was awarded without certain issues first being resolved, and whether responsibility for this decision rested with Council officers or with the appointed external agents. In response the Construction Manager for Housing indicated that, although the contract pre-dated his time in post, the decision to proceed before all clarifications were resolved was taken by the Council based on advice from its agents. It was stated that it had been noted that the outstanding issues were later addressed during pre-contract meetings, which were recorded and were not considered significant, representing an acceptable level of risk at the time. Reiterating a point made earlier in the discussion, Councillor Jacob Williams requested that the detailed Internal Audit reports, for both projects, be provided to all Councillors, on a confidential basis, which, following discussion, was agreed by the Chief Audit, Risk and Information Officer and the Head of Law and Governance (AP). In summing up, the Chief Executive reiterated that the audits were recently concluded so no further formal investigation was planned at this stage. It was stated that he had not yet had the time to consolidate the findings with senior officers but highlighted that governance improvements had already been implemented. It was emphasised that further work was needed to review audit recommendations, strengthen governance, and develop a clear action plan, including improved reporting to Cabinet on individual projects. The Chair expressed concern about contract management across the Council and suggested the introduction of a simple, consistent protocol or template to guide officers, ensuring key processes are followed for all contracts. The Chief Audit, Risk and Information Officer provided assurance that contract management was regularly reviewed through the Council’s Internal Audit Programme across all service areas. It was confirmed that lessons and recommendations from previous audits, including this one, would be implemented and embedded to strengthen and standardise contract management across all future contracts. Moved by Dr Norma Barry; 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 Steve Alderman, Maureen Bowen, Huw Murphy, Mike James and Jacob Williams; and Dr Norma Barry and John Evans [7] There were no votes against the motion or abstentions. RESOLVED (a) That the findings of the Internal Audit reviews of the Tudor Place and Cranham Park housing building projects be noted. (b) That the Cabinet Member, who held the post with responsibility for Housing at the time of the building projects, be requested to attend the next Committee meeting to inform the Committee of the extent to which they were kept informed of escalating costs and what actions were taken at the time the issues arose. (c) That the Chief Executive be requested to provide an action plan on implementation of the Internal Audit review recommendations for consideration at the next Committee meeting. (d) That a protocol/template be created and disseminated to contract managers throughout Pembrokeshire County Council for use on future projects to ensure consistency of application of contract management processes.
Decision as recorded
RESOLVED That the progress made in completion and audit of the Statement of Accounts for 2024-25 be noted.
The Committee considered a report by the Director of Resources, Head of Finance and Revenue Services and the Head of Resources and Procurement in relation to the County Council Statement of Accounts 2024-25 progress update. The Cabinet Member with responsibility for Corporate Finance and Efficiencies presented the report and stated that preparation had been delayed due to issues with asset valuations and the implementation of IFRS 16. It was stated that a draft statement was published on 12 November 2025, followed by a public inspection period from 5 to 30 January 2026. It was noted that the audit was substantially complete, although further delays had arisen due to staff sickness. Members were advised that work was now being finalised, with a revised completion target of mid-May 2026 and that it was anticipated that the final Statement of Accounts would be presented to the Governance and Audit Committee on 7 July 2026. Following disappointment expressed by Councillor Huw Murphy in relation to the delays, the Director of Resources concurred with the disappointment and acknowledged that both the preparation of the accounts and the audit process had been subject to delays. The reasoning for the delays were reiterated but it was reported that senior officers were now directly overseeing completion of the audit, which was expected to conclude within the coming weeks. Confidence was expressed that, subject to completion of the 2024-25 accounts, the 2025-26 accounts would be delivered within the statutory deadline. In summing up, the Chair noted that the Committee had previously considered the causes of the delays, including issues with communication between advisors and the Council, and ongoing difficulties with asset valuations and expressed concern regarding the impact of staff absence on critical processes, highlighting the need for stronger contingency arrangements within the finance function. It was suggested that appropriate cover or succession planning should be in place to ensure continuity and resilience in delivering key financial responsibilities. Moved by Mr John Evans; Seconded by Councillor Steve Alderman The vote, undertaken by way of a show of hands, was carried. RESOLVED That the progress made in completion and audit of the Statement of Accounts for 2024-25 be noted.
Decision as recorded
RESOLVED (a) That the Annual Internal Audit Report and Head of Internal Audit Opinion for 2025-26 be noted. (b) That the outcomes of the Quality Assurance and Improvement Programme and the planned actions for 2026–27, be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Annual Internal Audit Report and Head of Internal Audit Opinion for 2025-26. The Chief Audit, Risk and Information Officer presented the report and stated that despite reduced capacity during the year, the revised audit plan ensured adequate coverage of high-risk areas. It was stated that most audits provided substantial or reasonable assurance, with identified issues not systemic and subject to monitoring. It was noted that the overall opinion confirmed a reasonable and effective framework of governance, risk management, and internal control, that no limitations were placed on audit work, and the service was operating at full capacity by year-end, with ongoing focus on quality improvement and compliance with professional standards. Mr John Evans welcomed that the Internal Audit service was now fully staffed and noted support for ongoing staff qualification development, however, concern was expressed regarding the number of limited assurance reports in specific areas, and the proportion of moderate assurance findings within social services and housing. It was emphasised that such areas should be closely monitored to ensure standards improve and that moderate findings do not deteriorate into limited assurance in future audits. In response, the Chief Audit, Risk and Information Officer stated that recent changes to Committee arrangements mean that limited assurance reports were now presented directly to Members alongside relevant Heads of Service, outlining proposed corrective actions which was a welcomed approach. Moved by Mr John Evans; Seconded by Councillor Steve Alderman The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the Annual Internal Audit Report and Head of Internal Audit Opinion for 2025-26 be noted. (b) That the outcomes of the Quality Assurance and Improvement Programme and the planned actions for 2026–27, be noted.
Decision as recorded
RESOLVED (a) That the updates made to the Internal Audit Charter to ensure full compliance with the Global Internal Audit Standards in the UK Public Sector be noted. (b) That the Internal Audit Charter for 2026-27 be approved.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Internal Audit Charter for 2026-27. The Chief Audit, Risk and Information Officer presented the report and stated that the Committee was considering the Internal Audit Charter for the current financial year, which was reviewed annually in line with Global Internal Audit Standards. The purpose of the Charter was outlined and it was stated that it had been updated to strengthen clarity, transparency, and explicit compliance with professional standards, with amendments highlighted for ease of reference. It was stated that the updates did not alter the fundamental arrangements. The Chair proposed two minor amendments to strengthen clarity, specifying that references to management and access to officers apply “at all levels” within paragraphs 2.3 and 2.8, the Chief Audit, Risk and Information Officer confirmed he was happy to make the amendments (AP). Moved by Councillor Mike James; Seconded by Councillor Steve Alderman The votes, undertaken by way of a roll call, were carried. The votes were recorded as follows: For the Motion: Councillors Steve Alderman, Maureen Bowen, Huw Murphy, Mike James and Jacob Williams; and Dr Norma Barry and John Evans [7] There were no votes against the motion or abstentions. RESOLVED (a) That the updates made to the Internal Audit Charter to ensure full compliance with the Global Internal Audit Standards in the UK Public Sector be noted. (b) That the Internal Audit Charter for 2026-27 be approved.
Decision as recorded
RESOLVED (a) That the Strategic Internal Audit Plan for 2026-29 be approved. (b) That the Quarter 1, 2026-27 Rolling Internal Audit Plan be approved. (c) That the Counter Fraud Medium-Term Plan for 2026-29 be approved. (d) That the arrangements for delivery, resourcing and reporting to the Committee be noted.
The Committee considered a report by the Chief Audit, Risk and Information Officer in relation to the Strategic Internal Audit Plan and Counter Fraud Plan for 2026-29. The Chief Audit, Risk and Information Officer presented the report and stated that the plans adopted a risk-based and flexible approach, focusing on key corporate risks, core systems, and statutory responsibilities to support the annual audit opinion and governance arrangements. It was noted that the programme prioritised high-risk areas, including ongoing core audits, and supported early engagement with services. It was stated that the counter fraud plan outlined arrangements for prevention, detection, investigation, and recovery. Members were advised that the service was currently operating at full capacity, with sufficient resources to deliver the plan. In summary, it was felt that the plans were considered to provide a robust framework for assurance, governance, and safeguarding public resources. There were no questions raised. Moved by Councillor Steve Alderman; Seconded by Councillor Maureen Bowen The votes, undertaken by way of a roll call, were carried. The votes were recorded as follows: For the Motion: Councillors Steve Alderman, Maureen Bowen, Huw Murphy, Mike James and Jacob Williams; and Dr Norma Barry and John Evans [7] There were no votes against the motion or abstentions. RESOLVED (a) That the Strategic Internal Audit Plan for 2026-29 be approved. (b) That the Quarter 1, 2026-27 Rolling Internal Audit Plan be approved. (c) That the Counter Fraud Medium-Term Plan for 2026-29 be approved. (d) That the arrangements for delivery, resourcing and reporting to the Committee be noted.
Decision as recorded
RESOLVED (a) That the current position on Internal Audit and External Regulator recommendations, and progress made to date, be noted. (b) That a request be made for directorates to provide information in relation to the progress of implementation of the outstanding recommendations.
The Committee considered a report by the Internal Audit and Counter Fraud Manager in relation to recommendation tracking for April 2026. The Internal Audit and Counter Fraud Manager presented the report providing an update on progress in implementing internal audit and external regulator recommendations as at 31 March 2026. It was stated that the report highlighted performance in progressing actions, including new, completed, extended, and overdue recommendations, and identified key themes such as governance, performance management, data quality, and operational controls. It was noted that 36 new recommendations had been issued since the previous report, with a reduction in very high-risk outstanding actions and fewer extensions required. It was stated that the report supported the Committee’s oversight role by providing assurance on progress, identifying risks from delayed actions, and promoting continued improvement across the Council. Mr John Evans expressed concern regarding the number of recommendations outstanding for over 90 days and stated that greater effort was required by relevant departments to address such recommendations and bring performance back in line with expectations. This view was shared by the Chair, who requested that directorates provide information in relation to the progress of implementation of the outstanding recommendations. Moved by Councillor Steve Alderman; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the current position on Internal Audit and External Regulator recommendations, and progress made to date, be noted. (b) That a request be made for directorates to provide information in relation to the progress of implementation of the outstanding recommendations.
Decision as recorded
RESOLVED That the updates provided in relation to Business Risk Management and the contents of the Corporate 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 April 2026. The Chief Audit, Risk and Information Officer presented the report highlighting changes since the previous report. It was stated that risk owners continue to review controls and provide assurance on effectiveness. It was noted that two risks relating to children’s services had been redefined to reflect capacity and safeguarding pressures. Members were advised that that the Council was operating in a volatile environment, with emerging risks such as rising fuel costs under ongoing assessment. Following comments made by Councillor Steve Alderman in relation to the lack of progress being made regarding the nutrient neutrality requirement, the Chief Audit, Risk and Information Officer advised that the Head of Planning had provided assurance that while the Council was taking all possible steps within its control to mitigate the identified risk, progress was constrained by the need for policy direction from external agencies. It was noted that the current risk register reflected only those areas within the Council’s control, with wider risks also captured at a national level. In response to concerns raised by Councillor Mike James in relation to the rising costs of school transport, the Chief Audit, Risk and Information Officer stated that the matter was an ongoing consideration of both the Schools and Learning and the Policy and Pre-decision Overview and Scrutiny Committees. The Chair highlighted the need for completion status to be included, which the Chief Audit, Risk and Information Officer could be done (AP). Moved by Councillor Steve Alderman; Seconded by Councillor Mike James The vote, undertaken by way of a show of hands, was carried. RESOLVED That the updates provided in relation to Business Risk Management and the contents of the Corporate Risk Register be noted.
Decision as recorded
RESOLVED (a) That the response to Audit Wales in relation to Audit Enquiries to those charged with Governance and Management be noted, with no amendments raised by the Committee. (b) That delegated authority be granted to the Director of Resources, in consultation with the Chair of the Governance and Audit Committee, to make any further necessary amendments prior to submission of the response to Audit Wales.
The Committee considered a report by the Director of Resources in relation to Audit Enquiries to those charged with Governance and Management. The Director of Resources presented Audit Wales’ annual request for documented responses on governance arrangements supporting the external audit of the financial statements and Members were invited to review and agree the Committee’s responses, with management responses currently under consideration by the Senior Leadership Team. There were no points raised, however, the Chair commented that she felt the response had been a good response and provided her with significant assurance. Moved by Councillor Steve Alderman; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the response to Audit Wales in relation to Audit Enquiries to those charged with Governance and Management be noted, with no amendments raised by the Committee. (b) That delegated authority be granted to the Director of Resources, in consultation with the Chair of the Governance and Audit Committee, to make any further necessary amendments prior to submission of the response to Audit Wales.
Decision as recorded
RESOLVED That the findings of the Audit Wales Local report ‘Counter Fraud Arrangements in Pembrokeshire County Council’ be noted.
The Committee considered an Audit Wales Local Report in relation to Counter Fraud Arrangements in Pembrokeshire County Council. Martin Gibson, Audit Wales, presented the report and stated that the review concluded that the Council had effective arrangements in place, including a clear zero-tolerance approach, appropriate investigation processes, and qualified staff. However, three areas for improvement were identified which were outlined to include strengthening engagement with service managers in fraud risk assessments, formalising internal audit involvement in assessing fraud risks in new policies and projects, and developing a clearer approach to publicising non-criminal fraud cases to enhance deterrence. In summing up, Audit Wales confirmed it was satisfied with the Council’s proposed management responses to the recommendations. The Chief Audit, Risk and Information Officer outlined the planned actions to address Audit Wales’ counter-fraud recommendations. It was noted that arrangements were already in place but would be strengthened through formal documentation, enhanced engagement with service areas, and greater involvement of counter-fraud officers in new policies and projects. It was noted that a fraud publicity protocol would also be developed to improve deterrence, while ensuring appropriate use of information. Members were assured that current investigative processes were robust and effective, and that the required improvements could be implemented promptly. In response to further information being sought by Mr John Evans, the Chief Audit, Risk and Information Officer advised that it was not possible to provide definitive timescales for police fraud investigations, as they vary depending on available resources. However, a strong and well-established working relationship was stated to exist with the police and appreciation for the support and advice provided was expressed, which strengthens the service’s work. The Chair sought further information on the two areas of identified weakness within the report, the first being the assurance that appropriate processes were followed during fraud investigations. In response, the Chief Audit, Risk and Information Officer confirmed that quality assurance processes were in place, including external review of casework and adherence to established procedures, with oversight also provided by the police where relevant. The second point was in relation to arrangements for quantifying fraud losses in line with other organisations. In response, Martin Gibson advised that while methodologies such as those used by the National Fraud Initiative provide indicative, notional values, the Council had chosen not to adopt these figures as they may overstate savings and distort reporting. The Chief Audit, Risk and Information Officer stated that instead, the Council reported actual, evidenced losses recovered or prevented. It was confirmed that there were no significant concerns arising from the matters requiring further action by the Committee. Moved by Councillor Huw Murphy; Seconded by Councillor Steve Alderman The vote, undertaken by way of a show of hands, was carried. RESOLVED That the findings of the Audit Wales Local report ‘Counter Fraud Arrangements in Pembrokeshire County Council’ be noted.
Decision as recorded
RESOLVED That the findings of the Audit Wales Local report ‘Recruitment and Retention: The Right People at the Right Time?’ be noted. [Councillor Huw Murphy left the meeting at this juncture.]
The Committee considered an Audit Wales Local Report in relation to Recruitment and Retention Challenges – The Right People At The Right Time? Alison Lewis, Audit Wales, presented the report and stated that it had concluded that the Council understood its workforce challenges and had taken action with some success, but did not consistently assess value for money. It was stated that three recommendations were made to improve data, use of staff feedback, and evaluation of value for money, and the Council’s response to the recommendations was considered appropriate. The Head of HR confirmed satisfaction with the audit findings and welcomed the recommendations. It was stated that work to improve data collection and use of staff survey results had already commenced prior to the audit, with further enhancements underway through system development and targeted action plans. Members were advised that progress had also been made in strengthening the use of staff survey feedback, with directorate-level and organisation-wide actions being developed. It was noted that improvements had been introduced to better monitor the value for money of recruitment and retention initiatives, including oversight of external programmes and it was confirmed that the Council was confident it could address all recommendations made by Audit Wales. Councillor Huw Murphy expressed that recruitment challenges were not unique to Pembrokeshire, particularly in roles requiring specialist skills, and acknowledged the introduction of some innovative measures to support recruitment. The importance of meaningful staff surveys, supported by clear actions, was emphasised and it was stated that the report was welcomed as a more realistic assessment of the Council’s position compared to previous reviews, recognising that while there were areas for improvement, progress was being made and ongoing work to address workforce challenges was acknowledged. In response, the Head of HR highlighted the challenges of recruitment and retention in a rural area alongside an ageing workforce and the need to retain younger people. The importance of developing tailored benefits, entry-level opportunities, and “grow your own” career pathways was noted to support long-term workforce stability. It was acknowledged that while positive examples exist, further work was required. The Chair queried what additional workforce information, beyond headcount and sickness absence, Audit Wales felt should be included. In response, the Head of HR stated that it was her understand that reference was being made to reasons for staff leaving through exit interviews, identification of skills gaps, and development of plans to address these gaps. Moved by Mr John Evans; Seconded by Councillor Huw Murphy The vote, undertaken by way of a show of hands, was carried. RESOLVED That the findings of the Audit Wales Local report ‘Recruitment and Retention: The Right People at the Right Time?’ be noted. [Councillor Huw Murphy left the meeting at this juncture.]
Decision as recorded
RESOLVED That the findings of the Audit Wales Regional report ‘Additional Learning Needs: Do public bodies know if the system is working’ and their implications for the Council, be noted.
The Committee considered an Audit Wales National Report ‘Additional Learning Needs – Do Public Bodies Know If The System Is Working’. Alison Lewis, Audit Wales, presented the report and stated that it had concluded that the Additional Learning Needs (ALN) system, was found to be under strain, with insufficient data on demand, costs, workforce, and outcomes. It was stated that this limits effective planning and raises concerns about sustainability and learner outcomes. It was noted that the recommendations, mainly for Welsh Government, focused on improving data, transparency, and evaluation. Mr John Evans highlighted the increasing demand for additional services for individuals with additional learning needs and the growing pressure it was placing on existing education budgets within authorities. Further information was sought as to whether any additional funding was planned and in response, the Cabinet Member with responsibility for Corporate Finance and Efficiencies advised that that a significant amount of additional funding had been required within the budget to meet the costs, which were currently being borne by the Local Authority and it was concurred that additional Welsh Government assistance was required. Moved by Mr John Evans; Seconded by Councillor Steve Alderman The vote, undertaken by way of a show of hands, was carried. RESOLVED That the findings of the Audit Wales Regional report ‘Additional Learning Needs: Do public bodies know if the system is working’ and their implications for the Council, be noted.
Decision as recorded
RESOLVED That the findings of the Audit Wales national report ‘The Building Blocks? Capital Planning in Councils in Wales’, and their implications for the Council, be noted.
The Committee considered an Audit Wales National Report ‘The Building Blocks? Capital Planning In Councils In Wales’. Alison Lewis, Audit Wales, presented the report highlighting the importance of capital investment in delivering services and the challenges of balancing it with revenue pressures. It was stated that whilst Councils had a strong track record, the review identified areas for improvement, including clearer articulation of outcomes, better use of asset information, and a stronger focus on value for money. It was stated that concerns were raised about Welsh Government grant processes limiting long-term planning, and recommendations were made for Councils to review their planning arrangements, improve Councillor training, and regularly assess project effectiveness, alongside a call for Welsh Government to review its funding approach. Members were advised that the Council’s response to the recommendations was noted as satisfactory. There were no questions raised. 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 findings of the Audit Wales national report ‘The Building Blocks? Capital Planning in Councils in Wales’, and their implications for the Council, be noted.
Decision as recorded
RESOLVED (a) That the Forward Work Programme for 2026-27 be endorsed. (b) That the programme remains a live document, subject to amendment to reflect emerging risks, regulatory changes and Committee requirements.
The Chief Audit, Risk and Information Officer outlined the forward work programme and stated that the additional items, requested as part of today’s meeting, would also be included. Moved by Councillor Steve Alderman; Seconded by Mr John Evans The vote, undertaken by way of a show of hands, was carried. RESOLVED (a) That the Forward Work Programme for 2026-27 be endorsed. (b) That the programme remains a live document, subject to amendment to reflect emerging risks, regulatory changes and Committee requirements.
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