The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED to exclude the public for the following items of business on the grounds that there would be disclosure to them of exempt information under category 3 of The Local Authorities (Access to Information) (Variation) (Wales) Order 2007). The Monitoring Officer has determined that category 3 of the Access to Information Procedure Rules applies to the following items. His view on the public interest test (having taken account of the provisions of Rule 14.8 of the Council's Access to Information Rules) was that to make this information public would disclose information relating to the financial or business affairs of any particular person (including the authority holding that information). These factors in his view outweigh the public interest in disclosing this information. Members are asked to consider these factors when determining the public interest test, which they must decide when considering excluding the public from this part of the meeting.
Apologies were received from officers Dr Richard Jones, Director of Education Nina Davies, Director of Social Services and Wellbeing and Paul Bradshaw, Head of People.
Issues Raised by the Committee Responses Received An updated on the scheduling of the Whistleblowing Annual Report and the updated Whistleblowing Policy was requested, along with assurance that the updated guidance would supplement the report as agreed by the Whistleblowing Working Group. The Monitoring Officer offered that the Annual Report and the Whistleblowing Policy could come to committee on an annual basis in July. Assurance was requested that the update requested by the Whistleblowing working group was being made to the policy currently and it was not being left to the 5 yearly review. Officers assured committee that the recommendations made by the working group had been put into place and the policy had been updated. Committee requested assurance that the Whistleblowing policy be aligned with the whistleblowing code. The Monitoring Officer committed to checking and ensuring the alignment if it had not already been done. The Chair questioned whether the October timeline for the Audit Wales governance review report was realistic, given the volume of work involved. Audit Wales officers confirmed that fieldwork had been completed and a draft report was expected by the end of October or early November. The Section 151 Officer added that the report would undergo internal governance processes before being presented to the committee. The Chair noted the committee’s interest and emphasised the importance of timely reporting. Chair noted the lack of officer response to the minute that noted councillor concern about the dominance of pre decision scrutiny. This minute would be reviewed and amended as necessary. Committee praised the anti-fraud presentation from the previous meeting and asked how frequently such reports were presented to the committee. The Head of Finance confirmed that anti-fraud reports were submitted quarterly. The Committee resolved to authorise the Chair to sign the minutes as a true reflection of the meeting.
Background: • A brief overview of the key headlines was provided, including audit plan progress, assurance outcomes, and implementation of agreed actions. • Two limited assurance reports had been issued during the quarter, which were to be discussed later in the meeting. • The development of a new change management protocol for the audit plan would be covered under a separate agenda item. • 28 actions were overdue at the end of the quarter, which would be considered by the IAWG. • 97% of post order questionnaires indicated that SWAP met or exceeded expectations. Issues Raised by the Committee Responses Received Members expressed concern that only 20% of the audit plan had been completed by the end of Quarter. The committee sought assurance that the remaining 80% could be realistically completed within the financial year. SWAP officers explained that while 20% of the audit plan had been completed by the end of Quarter 1, a further 35% was in progress. Quarter 1 figures often provided a limited snapshot and based on current progress; the team was on track to deliver the full audit plan by year-end. Assurance was given that both members and management would be informed should this position change. The committee noted that 57% of the completed audits provided positive assurance. What was the implication of the 43% which did not achieve this assurance? SWAP officers clarified that the 57% figure for positive assurance was based on a small number of completed audits. This was lower than the usual benchmark of over 70% and assured the committee that this figure was expected to improve in subsequent quarters. It was too early to draw conclusions and Quarter 2 would provide a more robust assessment. Committee challenged this response. Suggesting that 43% audits without positive assurance result was quite high. SWAP officers offered assurance to the committee that the data set for quarter 1 was too small to form an opinion for the whole year. As more internal audit work was completed, it was expected that the percentage audits with positive assurance would be around 70%. Concern was raised regarding the number of overdue actions. Of the 48 actions due for implementation, 28 were overdue. Additionally, 6% of actions had remained unimplemented for over two years. What was the reasons and implications of this? SWAP Officers confirmed that overdue actions were being monitored through the IAWG. Assurance was given that no actions were overdue by 2 years, and more detail could be provided. The Corporate Leadership Team had prioritised the timely delivery of audit actions, and directors were being held accountable for progress. The committee noted that 12% of audits were still in draft form and queried whether this indicated delays in finalising reports. SWAP officers explained that the drafting process was essential to ensure rigour, fact-checking, and agreement on action plans. Five of the eight draft reports had since been finalised, reducing the number to three. Assurance was given that efforts were being made to improve agility and timeliness in finalising reports. The committee requested a deeper dive into the root causes of overdue actions, particularly those relating to human factors, training gaps, and procedural weaknesses. It was agreed that a future paper would be brought to the committee to explore these trends in more detail. ACTION Members queried whether delays in implementing actions could expose the Council to undue risk, particularly in areas such as health and safety, safeguarding, and financial oversight. SWAP officers acknowledged the importance of root cause analysis in identifying systemic issues. The data presented covered a two-year rolling period and that multiple root causes could be associated with a single audit finding. Officers committed to undertaking a deeper analysis of the most common root causes including comparative data from other local authorities and bring that information back to the committee. The Section 151 Officer supported this approach and emphasised the importance of learning from trends to strengthen governance and compliance across the organisation. It was acknowledged that the root cause analysis was a valuable tool for identifying systemic issues, and officers agreed to collaborate with SWAP to produce a joint report for the committee.
Background: • The Assurance was limited, with 8 recommendations. • The audit found that monthly management meetings provided oversight across both teams. • Improvements were required to ensure budgets and income were discussed regularly. • The audit recommended that management meetings include more detail regarding officers’ discussions. • It was not confirmed whether a formal business plan was in place at the time of the audit. • It was acknowledged that the business plan may have been incorporated into a broader plan, particularly following the Council’s restructuring in April 2024. A draft plan was in development as of January 2025. • Risk registers were in place for the service; however, not all risks may have been captured. • The service may have benefited from further consideration of health and safety issues, including potential food-related illnesses. • The audit found that servers continued to use paper forms to collect data, which delayed the flow of information to senior managers. • Some issues were communicated verbally, which may have contributed to delays. The audit suggested adopting electronic methods, such as digital questionnaires, to improve speed and clarity. The service was working towards introducing tablets to support this improvement. • The report was well received, and the service responded by developing an action plan. • Follow-up checks indicated good progress in addressing the issues raised. Issues Raised by the Committee Responses Received The Chair expressed disappointment that the report, dated January 2025, was only being presented to the Committee in September 2025. This nine-month delay was considered unacceptable. SWAP officers acknowledged the delay and accepted full responsibility, explaining that the report had been incorrectly dated in the tracking system. He assured the Committee that steps would be taken to prevent recurrence. The Chair queried which annual audit opinion the report would contribute to, given its original completion date. SWAP officers confirmed that the report would be included in the 2025–26 Annual Audit Opinion, although it would have been more appropriate for inclusion in the 2024–25 opinion had it been presented in a timely manner. Committee referenced a recent scrutiny committee report showing poor performance against food hygiene inspection targets and questioned whether the findings in the audit report reflected a worsening situation. Clarification was provided that the scrutiny report related to Environmental Health inspections, not catering and cleaning services. It was noted that in that report, the annual targets had been compared against quarter 1 data, which had skewed the presentation of the results. Concern was raised that the service lacked a formal business plan at the time of the audit. It was confirmed that a business plan had since been developed, signed off and was in place. The restructuring of the senior leadership team had contributed to the delay in formalising the plan. Why were the Council’s KPI target for hygiene ratings set at level 4 rather than the highest standard of 5. The KPI had since been revised to target level 5 ratings. 75 premises had achieved level 5, 16 were at level 4, and two were below that threshold. Action plans were in place to address the latter. Committee noted that reliance on paper-based systems and verbal communication was inefficient and posed risks to timely information sharing. Officers confirmed that investment had been secured for digital tablets to improve communication and data collection. The rollout was underway and would enhance operational efficiency. The importance of including food-related health and safety risks, such as allergies, in the service’s risk register was emphasised. A full health and safety review was underway, with support from corporate colleagues. Dynamic risk management was in place. All catering staff were on a continuous training rota for food safety and dietary requirements. Over 700 dietary needs were currently being managed across Powys schools. Committee cautioned against over-reliance on digital reporting, stressing the value of physical site visits for identifying issues not captured electronically. Officers assured the Committee that supervisory visits would continue alongside digital enhancements to ensure robust oversight. Councillor Raiff Devlin, Portfolio Holder for Customers, Digital and Community Services, assured the Committee that service improvement was a priority. He confirmed that most of the audit recommendations had already been implemented and that he held regular performance and risk review meetings with senior managers. Committee noted the report.
Background provided by SWAP Officer: • The internal audit report had been completed in June 2025 and was being presented in a timely manner at the September meeting. • The audit had examined performance and monitoring arrangements within adult commissioning services and had resulted in a limited assurance rating. • Six recommendations had been made, including one Priority 1 action concerning the absence of a complete list of commissioning contracts. Background provided by the Head of Adult Services: • The priority 1 action had action had already been addressed through the creation of a RAG report consolidating contract information. • The service had developed an action plan and established a working group to oversee implementation of the audit recommendations. Issues Raised by the Committee Responses Received Members queried the basis for the conclusion that the service was fragmented and asked whether good practice examples from other organisations had been considered. SWAP Officers explained that different projects were using varied approaches, and documents were within the individual project teams, limiting overall management oversight. The Head of Adult Services added that the fragmentation was attributed to the structure of the team and differing funding streams, which required distinct compliance methods. A SharePoint site had since been developed to centralise data, a consolidated list of standardised KPIs had been developed and an AI bot was being explored to support timely escalation of emerging issues. Members asked whether the extent of fragmentation had been known prior to the audit. Officers acknowledged that while some inconsistencies were known, the full extent had not been apparent. A restructure was underway to address this. Concerns were raised about the use of separate systems for different funding streams and the lack of a unified approach. Officers recognised the issue and confirmed that steps were being taken to standardise systems and improve consistency. A general point was raised about the discrepancy between timescales in internal audit reports and actual implementation dates. Members asked whether the Internal Audit Working Group (IAWG) could monitor progress more closely and whether they monitored progress against the regulatory tracker. Officers answered that the regulatory tracker tracked the Council’s responses to reports received from external regulators and was reported to the Governance and Audit Committee. It was presented as a Power BI report, accessible to senior leadership and committee members. The dates shown on the tracker reflected those submitted to both the regulators and the committee. SWAP officers added that audit report dates often marked the starting point of an action rather than the completion. Future reports could include both start and completion dates for clarity. The regulatory tracker monitored progress throughout the implementation process, ensuring end dates were captured. However, it was noted that some actions appeared overdue due to the initial date reflecting the start of a long-term process rather than its conclusion. Consideration was given to improving the information provided around completion timelines. SWAP Officers agreed to meet with the Head of Business Intelligence and Governance to discuss how to ensure a clearer indication of dates meanings on the internal reports and the regulatory tracker. To ensure a clear trajectory to the fulfilment of recommendations and actions. ACTION
Background: • The Committee was informed that changes to the internal audit plan could occur for various reasons, including officer availability, emerging risks, or new requests. • Members had previously requested greater transparency and formality around how such changes were managed and approved. • A new protocol had been developed to ensure that all changes were clearly documented, appropriately authorised, and reported to the Committee. • It was explained that minor changes would be approved by the Head of Internal Audit, while significant changes would require approval from the Section 151 Officer or Deputy. • The protocol confirmed that all changes would be reported to the Chair and Vice-Chair and included in quarterly update reports to the Committee. Issues Raised by the Committee Responses Received Members welcomed the introduction of the protocol and acknowledged its importance in strengthening audit governance.
Background: • The new Global Internal Audit Standards had come into effect in April 2025. • The role of the Internal Audit Standards Board was outlined. • The presentation focused on key changes affecting audit committees, including the importance of a strategic internal audit charter, resource sufficiency, quality assurance, and coordination with other assurance providers. Issues Raised by the Committee Responses Received Members welcomed the presentation and acknowledged the importance of adapting to the new standards. The Committee recognised the need for ongoing assurance that internal audit practices remained robust, independent, and strategically aligned. Members noted that several links to strategies from other local authorities (referenced on pages 61–64 of the agenda pack) were not accessible. It was agreed that the original PowerPoint presentation would be shared with members to ensure the links were clickable. How could the internal audit strategy best support the Council’s ambitions for a Sustainable Powys. SWAP officers explained that the revised standards required a strategic vision for internal audit planning, not just a multi-year plan. Confirmation was given that corporate objectives were considered when aligning the audit plan. The Section 151 Officer added that the internal audit work was crucial in relation to internal controls, daily operations and in supporting organisational change. Discussions with SWAP Officers highlighted the importance of their role in reviewing change processes and adding value. This was fundamental to the delivery of Sustainable Powys and corporate objectives. Internal Audit assessments took these factors into account to ensure the audit plan aligned with strategic goals. How did SWAP ensure the independence of internal audit, particularly in comparison to external audit practices which require rotation of personnel. SWAP officers clarified that rotation was a requirement for external audit but not for internal audit. There was value in organisational familiarity and explained that SWAP’s internal quality assurance processes and peer support network helped maintain objectivity and independence. It was suggested that the Internal Audit Working Group (IAWG) could examine the questions listed on pages 67–68 of the agenda pack in more detail to assess the Committee’s alignment with the new standards. This was agreed and would be added to the IAWG forward work programme.
Background: • The report covered treasury management activity for the quarter ending 30 June 2025. • The report included updates on borrowing, capital expenditure, sundry debt, and VAT key performance indicators. Issues Raised by the Committee Responses Received Members queried the implications of appeals against council tax charges, particularly those relating to self-catering units, and whether successful appeals might impact the Council’s financial position. Committee also asked whether this was typical across Wales. The Council did not foresee increased income from these units and therefore any changes resulting from appeals would not affect the current year’s budget. It was confirmed that the council tax base would be recalculated in the autumn. A high proportion of short-term borrowing was noted, with significant refinancing required over the next 6–9 months and into the following two years. Members queried the impact this might have on interest rate costs and financial stability. The Chief Accountant confirmed that short-term borrowing was being renewed at lower rates than those previously matured. The Council was remaining within the prudential indicators set of the maturity profile in the capital treasury management strategy. It was suggested that the Council may end the year with slightly less debt than it started with. Assurance was given that the Council was actively managing its debt profile and budget forecasting would support future planning. The Director of Corporate Services added that rationalising assets across the Council was a fundamental strategy to reduce borrowing needs. Members questioned whether the additional grants received were truly additional or being used to fill gaps in overspending or reduce Council expenditure. Officers clarified that the grants were linked to new schemes and were not relied upon to fill budget gaps. Schools had factored in grant funding for specific projects, and any late-year grants would be used to reduce borrowing requirements.
Background provided by the Head of Adult Services. • The report provided a summary of the Corporate Safeguarding Board meeting held on 12 June 2025. • The Board had welcomed colleagues from SWAP and discussed the scope of an upcoming audit on safeguarding volunteers. • A working group had been established to review the corporate safeguarding policy, with a refreshed version expected before December 2025. • Updates were provided on regional safeguarding activity, preparations for National Safeguarding Week. • The Committee was advised that there were no current private fostering arrangements registered in Powys, and efforts were being made to raise awareness. • The Board had reviewed progress on the JICPA action plan and agreed that remaining actions would be monitored through routine governance processes. • Service updates were received from each service. • Updates were provided on mandatory training, safeguarding, and the thematic review of adult practice reviews. • The next meeting was scheduled for 11 September. Issues Raised by the Committee Responses Received Committee expressed concern about the lack of progress on the rate of mandatory training on Violence Against Women, Domestic Abuse and Sexual Violence (VAWDASV) for schools. The importance of consistent training to prevent safeguarding failures was highlighted. Officers confirmed that as of 1st September 2025, the compliance rate had increased to 70.2%. Discrepancies were due to technical issues in how training completions were recorded. A new dashboard was being finalised to allow schools to monitor compliance more effectively and ensure accurate reporting. Further information was requested about the newly introduced neglect toolkit, querying whether it was designed to prevent escalation into formal child protection processes and support families to remain together. Officers clarified that the toolkit was developed by Children’s Services as a multi-agency resource to support preventative practice. It included home conditions assessments and age-specific “day in my life” assessments, aimed at promoting consistent, evidence-based approaches to identifying and addressing neglect early.
Background provided by the Head of Business Intelligence and Governance. • The Committee was informed that the report provided an update on progress against external regulatory recommendations for the period April to June 2025. • It was noted that the tracker included both open and closed recommendations and was accessible to all Committee members via the Council’s Power BI platform. • A total of 41 recommendations had been recorded for the quarter, with 8 new ones received from Audit Wales, Care Inspectorate Wales, and the Information Commissioner’s Office. • Of the 24 recommendations that remained open, 18 were on track and 6 were off track. • 17 recommendations had been completed during the quarter. Issues Raised by the Committee Responses Received The Chair requested further detail on the six recommendations marked as off track, including their nature and current status. Officers provided a breakdown: Audit Wales: One recommendation related to net zero ambitions and the need for fully costed plans. A programme manager had been appointed to support delivery. The Head of Economy and Climate provided an update that a report was expected in autumn 2025 and would be shared with the committee once available. ACTION Information Commissioner’s Office (ICO): Two recommendations concerned: · Implementation of a system to record personal data breaches and lessons learned. · Ensuring reflective learning from repeated incidents. The Head of Digital Services added more detail around the two recommendations from the Information Commissioner’s Office: · The breach recording system had been built but required further development to enable trend analysis and prompt action. This development is on the list of activities in the Council’s digital transformation programme. The work needed to be reviewed and prioritised. · The second recommendation stemmed from a previous breach involving a school and HR. Although no formal action was required by the ICO, the Council voluntarily implemented 10 actions, 8 of which had been completed. Food Standards Agency (FSA): Three recommendations related to: · Ensuring food hygiene interventions are carried out at the required frequency. · Compliance with food standards intervention protocols. · Development of enforcement service plans in line with national guidance. The Head of Planning and Regulatory Services provided an update on the outstanding items relating to the Food Standards Agency: • Recruitment challenges had hindered progress, despite team restructures and attempts to engage consultants. • Internal training was underway to upskill Trading Standards officers. • AI tools were being explored to support officers and improve efficiency. • Improvements had been made in food hygiene performance, and the service was actively addressing the outstanding recommendations. The committee sought assurance on progress against the ICO recommendations. Members queried the Council’s ability to meet FSA expectations given staffing and resource pressures.
Background: • the Internal Audit Working Group (IAWG) was scheduled to meet on 19th September 2025. • The Capital Working Group had recently held a meeting focused on modular buildings for schools and was considering matters relating to the county farms estate. • The Chair reminded members that new Committee members were welcome to join any of the working groups and should contact the Chair or Scrutiny Officer if interested.
• Committee requested that the whistleblowing review be added to the forward work programme, in line with previous discussions and commitments. ACTION
Issues Raised by the Committee Responses Received Members questioned the rationale behind reducing the risk rating for the financially sustainable budget. Did the council tax appeals around self-catering units as discussed earlier in the meeting affect the scoring. The Section 151 Officer confirmed that the council tax appeals on their own did not affect the scoring. The risk was under constant review and that the scoring had been amended based on confidence in the processes in place to manage the risk effectively. Members asked whether the Audit Wales Risk Report was still scheduled for publication by the end of September 2025. And if so, when would it come to the committee. Officers confirmed that the report had been delayed by Audit Wales but was expected imminently and would be presented to the Committee in October 2025. Members sought assurance that the Audit Wales report would be received by the Committee in October 2025. Officers expressed confidence that the timeline would be met, provided that the timetable advised came to fruition. Regarding Risk ASC0064, Members asked about the stability of the WCCIS system and the progress of data cleansing and migration. Officers confirmed that a programme of work was ongoing to cleanse data and that the system was currently stable. They noted that collaboration with other local authorities was complex due to regional approaches. Members asked whether there was communication between the local authority and Powys Teaching Health Board when data systems went down. Officers assured committee that there was less downtime, and the system was currently relatively stable. A concern was raised regarding risk ASC0071 in adult services, noting that no review had taken place since June and that the financial analysis of the nursing home sector was not expected to be completed until December. What was the reason for the lengthy timeline, given that market pressures—particularly those contributing to delayed transfers of care—were already known. Officers explained that the Council was undertaking a detailed, home-by-home financial analysis of nursing care packages in collaboration with Powys Teaching Health Board and finance colleagues. This was not a review of the entire market, but a systematic approach to understanding individual costs. Additional work was also being carried out nationally through the All-Wales Heads of Service and Directors Group to assess Funded Nursing Care (FNC) rates and how local authorities were managing rising costs across the sector. The programme was intensive and ongoing.
Decision as recorded
RESOLVED to exclude the public for the following items of business on the grounds that there would be disclosure to them of exempt information under category 3 of The Local Authorities (Access to Information) (Variation) (Wales) Order 2007). The Monitoring Officer has determined that category 3 of the Access to Information Procedure Rules applies to the following items. His view on the public interest test (having taken account of the provisions of Rule 14.8 of the Council's Access to Information Rules) was that to make this information public would disclose information relating to the financial or business affairs of any particular person (including the authority holding that information). These factors in his view outweigh the public interest in disclosing this information. Members are asked to consider these factors when determining the public interest test, which they must decide when considering excluding the public from this part of the meeting.
RESOLVED to exclude the public for the following items of business on the grounds that there would be disclosure to them of exempt information under category 3 of The Local Authorities (Access to Information) (Variation) (Wales) Order 2007). The Monitoring Officer has determined that category 3 of the Access to Information Procedure Rules applies to the following items. His view on the public interest test (having taken account of the provisions of Rule 14.8 of the Council's Access to Information Rules) was that to make this information public would disclose information relating to the financial or business affairs of any particular person (including the authority holding that information). These factors in his view outweigh the public interest in disclosing this information. Members are asked to consider these factors when determining the public interest test, which they must decide when considering excluding the public from this part of the meeting.
Councillors must say when they have a personal link to something being discussed, such as a job, a property or a family member. A prejudicial interest is one strong enough that the councillor usually leaves the room and takes no part.
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