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The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED to approve the minutes of the meeting held on 28th January 2025 as an accurate reflection of the meeting.
RESOLVED: 1. To note the content of the interim report and the progress being made to improve the existing support to families; and 2. To consider whether they wish to scrutinise in greater depth any matters contained in the report.
RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April and August 2024 and to consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2024/25 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
RESOLVED: 1 To review the draft report and consider what comments and / or recommendations, if any, they wish to make; and 2 To endorse the Head of Internal Audit’s Annual Report 2024/25.
RESOLVED: 1. To consider and approve the Internal Audit Charter 2025/26 as attached as Appendix A to the report, in accordance with the Committee’s Terms of Reference and the ‘Global Internal Audit Standards in the UK Public Sector’.
RESOLVED: 1. To review and approve the draft risk based Internal Audit Plan for 2025/26.
RESOLVED that the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act 1972 (as amended) for the following item of business on the grounds that it involves the likely disclosure of the exempt information as defined in paragraph 14 of Part 4 of the Schedule 12A of the Act.
The Chair welcomed attendees to the meeting of the Governance and Audit Committee and apologies for absence were received from Councillor A Ellis, Councillor R Bevan, Mr M Jehu and Mr J Roszkowski.
In accordance with the Council’s Code of Conduct, there were no declarations made pertaining to the agenda.
Decision as recorded
RESOLVED to approve the minutes of the meeting held on 28th January 2025 as an accurate reflection of the meeting.
It was RESOLVED to approve the minutes of the meeting held on 28th January 2025 as an accurate reflection of the meeting.
Minute No. 49 – Updated Contract Procedure Rules: The Service Director for Finance and Improvement Services advised that, as part of the Committee formulating its work programme for the forthcoming Municipal Year, an update on the Contract Procedure Rules would be brought back to a future meeting for consideration. Minute No. 50 - Internal Audit Recommendations - Monitoring and Summary of Themes & Categories 2024/25: The Service Director for Finance and Improvement Services referred to the request for four thematic areas, namely safeguarding, governance, purchase card compliance and private funds in schools, to be included within the Audit Plan for 2025/26 and explained that Item 8 of the agenda would provide a specific update in respect of this matter. Minute No. 51 - Risk Management Update - Quarter 2 (2024/25): Following the request at the last meeting, the Service Director for Finance and Improvement Services confirmed that the following themes would be built into the Committee’s work programme as part of the forthcoming Municipal Year: - Regenerating our communities; - Supporting our young people with additional learning needs; and - A carbon neutral Council. Furthermore, at the last meeting, the Governance and Audit Committee sought assurance in respect of home-schooling arrangements. The Service Director informed the Committee that the request had been relayed to the Director for Education and Inclusion Services and that an update would be provided to Members of the Committee.
Decision as recorded
RESOLVED: 1. To note the content of the interim report and the progress being made to improve the existing support to families; and 2. To consider whether they wish to scrutinise in greater depth any matters contained in the report.
The Service Director for ICT and Digital Services introduced the report to the Governance and Audit Committee, which provided an interim update of complaints received (through the statutory complaints procedure) and contacts received between April 2024 to February 2025 that relate to financial matters. Members were reminded that, as part of fulfilling this responsibility, the 4th November 2024 Governance and Audit Committee meeting considered the Social Services – Representations and Complaints Procedures Annual Report 2023/24, with the Annual Report highlighting an increase in the number of complaints received under the category of ‘finance’. Based on the position set out in the Annual Report, the Governance and Audit Committee requested further updates to provide assurance that services are learning from the complaints received. In line with this, Appendix 1 set out an interim update of complaints and contacts received for the period April 2024 to February 2025 that relate to financial matters along with progress made to date to further improve the existing support to families. The Customer Feedback, Engagement and Complaints Manager then provided Members with the key matters contained within the Appendix. A total of 5 informal complaints and 8 contacts were received in the period from April 2024 to February 2025 of which an element of/or the main issue related to financial matters. It was noted that a small number of cases relate to the complex nature of the responsibilities of the Council in relation to charging for Social Care Services and individual, their families and/or their representatives understanding and engagement in the process. Members were informed that the above-mentioned issues had been raised and discussed at an Adult Services Performance and Quality Assurance meeting on the 3rd December 2024 and were referred to Section 4 of the report, which detailed the actions that were being progressed to improve the existing support to individuals, their families and/or their representatives. One Member was pleased to note the appointment of the Care and Support Practitioner to improve the timeliness of financial assessments due to its complexities. The Member looked forward to receiving the Social Services Representations and Complaints Annual Report and hoped to see a reduction in the number of complaints within the service area following the essential recruitment. The Service Director for Community and Childrens Finance echoed the Member’s comments and explained that although the post was new, he was hopeful of its benefits. It was explained that the new officer would be a point of contact for both officers within the Council and families. The Member sought assurance in respect of the Council’s ongoing work with the Health Service to ensure information regarding the charging process is offered to families prior to hospital discharge. The Service Director for Community and Childrens Finance thanked the Member for the question and acknowledged the complexities of financial assessments. In terms of improving the communication within continuing health care, the Service Director spoke of on-going engagement with Health Service colleagues to ensure appropriate financial information is provided to the service user and their families whilst they are in hospital. It was explained that continuing health care was determined by a Panel within the Local Health Board, rather than directly by the Local Authority and as such, it remained key for Health colleagues to provide appropriate advice and guidance. However, the Service Director provided assurance to the Committee that Council officers were doing all they can to support the process for the families. Referring to the plan to explore the creation of a regional appeals process with neighbouring local authorities to enable appeals to be considered independently, the Member sought clarity on timescales and whether the Governance and Audit Committee would receive future updates on its progress. The Customer Feedback, Engagement and Complaints Manager advised that the Local Authority had been part of a joint appeals process with Merthyr Tydfil Council for several years and although not used very often, it was considered to be beneficial in providing an independent oversight to issues raised and an additional level of confidence for the complainant. Members learned that, more recently, Bridgend Council had expressed an interest in joining the joint appeals process and as such, work was underway to produce a formal regional policy. The Chair thanked the officers for the report and the Governance and Audit Committee RESOLVED: 1. To note the content of the interim report and the progress being made to improve the existing support to families; and 2. To consider whether they wish to scrutinise in greater depth any matters contained in the report.
Decision as recorded
RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April and August 2024 and to consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
The Service Director for Finance and Improvement Services provided the Governance and Audit Committee with progress updates on the implementation of recommendations, as set out in Audit Wales reports issued to the Council between April and August 2024. Members were reminded that the following Audit Wales reports were issued to the Council between April and August 2024, these being reported to the 19th September 2024 Governance and Audit Committee alongside the actions to be taken by the Council to implement the recommendations: - Application of the Sustainable Development Principle – issued June 2024; - Digital Strategy Review – issued July 2024; and - Financial Sustainability Review – issued August 2024. The Service Director referred Members to the appendices of the report, which detailed the steps taken by service areas to implement agreed recommendations reported by Audit Wales. The Service Director sought comments from Members in respect of the progress updates and explained that, where actions are on-going, monitoring will be undertaken as part of service delivery planning arrangements, and noted that should the Committee request further specific information in the future on these areas, this would be incorporated into the Committee’s workplan. The Vice-Chair sought an update on the status of any other work undertaken by Audit Wales during the year, noting that the update before Members was for reports issued between April and August 2024. The Member questioned if there were any emerging areas of concern that the Committee should be made aware of. The Service Director spoke of Audit Wales’ quarterly work programme updates, which set out the position statement of each of the reports, both from an RCT perspective and the wider public sector across Wales. In respect of RCT, the Service Director informed the Committee that there was a Commissioning review, which was currently at draft report stage and a Setting of Wellbeing Objectives review, which had recently been finalised by Audit Wales, contained a small number of recommendations and will be reported to the next Governance and Audit Committee. The Service Director went on to feedback that Audit Wales field work in respect of a Capital Planning review is also progressing, in line with the Audit Wales audit plan, and will be presented to the Governance and Audit Committee further to the report being finalised. One Member suggested that it would be useful if future covering reports could include the overall summary or conclusion for each of the reports from Audit Wales. It was felt that this would allow Members to view, at a glance, whether there are any pertinent areas of concern. The Service Director confirmed that this information will be included within future reports. Referring to the Sustainable Development Report attached as Appendix 1A to the report, the Chair sought assurance that the training activity set out would be ongoing. The Service Director confirmed that the actions represent an on-going programme of work and with specific regard to the online training, this would be available to staff on an ongoing basis. The Service Director added that the Council’s corporate Performance Management team work closely with staff across all Council services and would ensure that any training requirements would continue to be delivered. The Chair requested that the Committee receive a future update on the review of project management documentation and the extent to which the sustainable development principle is built into project planning and management arrangements. The Service Director confirmed that this would be built into the Committee’s work programme and reflected as part of the progress reports. The Vice-Chair questioned which areas of governance, risk management or performance Audit Wales were considering for the next financial year. The Service Director spoke positive of the Council’s working relationship with Audit Wales and explained that Audit Wales officers had recently attended a meeting of the Council’s Senior Leadership Team as part of the Assurance and Risk Assessment work, which informs the programme of work going forward. Audit Wales echoed the Service Director’s comments about the productive session with the Council’s Senior Leadership Team in respect of the Assurance and Risk Assessment work. Audit Wales stated that there had been discussions regarding preliminary work but emphasised that this was at a very early stage and would be finalised over the coming weeks and then presented to the Governance and Audit Committee. Audit Wales also spoke of the Annual Audit Summary, which was intended to be presented at the next Committee meeting and would provide Members with a summary and links to all work undertaken during 2024. The Governance and Audit Committee RESOLVED: 1. To note the position statement of progress made by the Council to implement recommendations set out in the Audit Wales reports issued to the Authority between April and August 2024 and to consider the adequacy of the progress made to date; 2. To consider whether there are any matters of a governance, internal control or risk management nature that require further action or attention by the Governance and Audit Committee; and 3. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
Decision as recorded
RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2024/25 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
The Head of Employee Relations presented the Governance and Audit Committee with the Whistleblowing Annual Report 2024/25 in accordance with the Prescribed Persons (Reports on Disclosures of Information) Regulation 2017 (the ‘2017 Regulation’). The officer referred Members to the Council’s Whistleblowing Policy Annual Report, which was attached as Appendix 1. A summary of whistleblowing activity completed during 2024/25 was set out in Table 1 of the report, along with the dates the allegations were received and the investigations completed. Members were informed that all whistleblowing referrals had been fully investigated and where appropriate, the necessary action had been taken. Based upon the information contained within the report, the Director of Human Resources had concluded that, overall, the Council’s whistleblowing arrangements were appropriate. One Member noted that the Whistleblowing Policy was for ‘workers’ as defined in the Council’s Policy and Procedure and that individuals external to the Council are directed to use the Council’s Corporate Feedback Scheme to make complaints or compliments but acknowledged that there had been some confusion by those external to the Council. In respect of the school related referral, the Member sought assurance that the correct process was followed and the matter did not involve a pupil that would require child protection intervention rather than investigation via the . Whistleblowing Policy and Procedure The officer confirmed that the allegation was in relation to staff at the school and, as such, the correct process was followed. Referring to Table 1 of the Annual Report, the Vice-Chair noted a small number of instances whereby it was determined that the referral was malicious in nature. The Member questioned the support mechanisms in place to support employees that were the subject of such investigations. The officer acknowledged the harm caused by malicious accusations and emphasised the importance of keeping the individual informed during the process and the importance of ongoing support of the appropriate manager. The officer spoke of the Council’s plan to implement a new initiative in the coming year, named Avoidable Employee Harm. The aim of the initiative would be to build on the mechanisms already in place within the Council to provide further support to individuals experiencing a detrimental impact to their health due to allegations, regardless of a matter being found to be true or malicious. The Governance and Audit Committee RESOLVED: 1. To review and approve the Whistleblowing Annual Report 2024/25 in line with the requirements placed upon the Council by the 2017 Regulation; and 2. To consider whether any other changes or improvements to the current whistleblowing arrangements are required.
Decision as recorded
RESOLVED: 1 To review the draft report and consider what comments and / or recommendations, if any, they wish to make; and 2 To endorse the Head of Internal Audit’s Annual Report 2024/25.
The Head of Procurement Delivery provided the Governance and Audit Committee with a copy of the Head of Internal Audit’s Annual Report for 2024/25. The report provided information in respect of the performance of the Internal Audit Service, a summary of the work completed and concluded with an opinion on the Council’s overall governance, risk management and control processes for 2024/25. Members were referred to the Head of Internal Audit’s Annual Report, which was attached as Appendix A and summarised the work delivered, an overview of the performance of the Service and a statement in respect of conformance with the Public Sector Internal Audit Standards. The officer informed the Committee, that based upon the work completed during 2024/25, the Head of Internal Audit’s opinion was that the Council’s overall governance, risk management and control processes operated effectively during 2024/25 with some areas identified for improvement. Whilst there had been instances where weaknesses in the internal control environment had been identified, in the opinion of the Head of Internal Audit, these did not have a material impact on the overall level of assurance for the Council. The Chair thanked the officer for the report and sought the officer’s opinion in respect of the impact of Internal Audit’s work during the year. The officer advised that although the Audit Plan was not 100% complete, it had enabled an opinion on the Council’s overall governance, risk management and control processes for 2024/25. The officer spoke highly of the competencies within the team, and of the communication within the service and assured the Committee that Senior Managers had a direct point of contact, should they have any concerns throughout the audit process. Furthermore, Members were informed that a graduate officer had settled well into the team, with the knowledge and skills of the team being used to mentor and train the officer. In respect of the recruitment, one Member was pleased to note the investment in staff, despite resources shrinking across the public sector. The Member questioned what arrangements would be in place for 2025/26 to report detailed performance information to the Committee to help Members monitor performance throughout the year. The officer advised that the Internal Audit Service utilises software, which captures detailed information in respect of the performance of individual auditors and overall performance of the service. Furthermore, it was explained that the new Global Internal Audit Standards place additional responsibilities on the Governance and Audit Committee in terms of monitoring the performance of internal audit. The officer suggested that a report is brought forward to the first Governance and Audit Committee meeting of the new Municipal Year, for Members to consider how they wish to proceed with monitoring the performance going forward. The Vice-Chair praised the effective relationship and constructive dialogue between the Internal Audit Service and the Governance and Audit Committee. Referring to the Limited Assurance audit opinion in respect of Ysgol Gyfun Rhydywaun, the Member queried how the revised approach in terms of mentoring would be evaluated and what metric for success would be demonstrated in improving governance arrangements at the school. The officer fed back that time was needed to allow the mentoring to take place and for the required skills and best practice to embed before a follow up review is undertaken in 6-9 months’ time. Members were assured that the opinion of the Internal Audit Service would then be reported back to the next appropriate meeting of the Governance and Audit Committee for consideration. The Chair thanked the officer for the report and the Governance and Audit Committee RESOLVED: 1 To review the draft report and consider what comments and / or recommendations, if any, they wish to make; and 2 To endorse the Head of Internal Audit’s Annual Report 2024/25.
Decision as recorded
RESOLVED: 1. To consider and approve the Internal Audit Charter 2025/26 as attached as Appendix A to the report, in accordance with the Committee’s Terms of Reference and the ‘Global Internal Audit Standards in the UK Public Sector’.
The Internal Audit Manager presented Members with the Internal Audit Charter for 2025/26, in conformance with the Global Internal Audit Standards in the UK Public Sector. Members were informed that, as of 1st April 2025, the Global Internal Audit Standards will replace the Public Sector Internal Audit Standards. The Standards form the framework that should be followed by all Internal Audit Services across the world and apply to private and public sector organisations. CIPFA’s Application Note for the Public Sector in the UK sets out interpretations and requirements that need to be applied to the Global Standards. When referring to conformance, the Application Note requires Public Sector organisations in the UK to refer to the ‘Global Internal Audit Standards in the UK Public Sector’ (herein after ‘The Standards’). Members learned that the new framework consisted of 5 Domains that are underpinned by 15 Principles. Each Principle is supported by a set of detailed Standards that contain requirements (which are mandatory to follow) and considerations for implementation (which are a set of ‘suggestions’). The overall aim is to establish a consistent approach to delivering professional Internal Audit Services and to drive improvement. The officer explained that the Internal Audit Charter had been reviewed and updated to take into account the new Standards and referred Members to its detail at Appendix A of the report. One Member questioned if the Governance and Audit Committee would receive training on the new Internal Audit Standards. The officer advised that the team would need to thoroughly consider all new standards prior to delivering training to Members but confirmed that the intention was for training to be added to an appropriate meeting on the Committee’s work programme for 2025/26. Another Member questioned whether the new Internal Audit Standards would affect the Internal Audit Plan of work. The officer noted the key changes to the plan, which were: terminology amendments; an emphasis on training for auditors; and that audits were now linked to the corporate priorities of the Council, as shown in the next agenda item. The Head of Procurement Delivery added that the Committee would also receive more information on the performance of internal audit and additional items within its work programme. The Chair thanked the officer for the report and looked forward to receiving further information in the future. The Governance and Audit Committee RESOLVED: 1. To consider and approve the Internal Audit Charter 2025/26 as attached as Appendix A to the report, in accordance with the Committee’s Terms of Reference and the ‘Global Internal Audit Standards in the UK Public Sector’.
Decision as recorded
RESOLVED: 1. To review and approve the draft risk based Internal Audit Plan for 2025/26.
The Internal Audit Manager provided the Governance and Audit Committee with the draft risk based Internal Audit Plan for 2025/26. Members were reminded that, as of 1st April 2025, the Global Internal Audit Standards would replace the Public Sector Internal Audit Standards. The Standards form the framework that should be followed by all Internal Audit Services across the world and provides the framework within which an audit plan should be compiled. The officer continued and explained that, in line with The Standards (Domain 4, Standard 9.4), the Head of Internal Audit must establish a risk-based Internal Audit Plan to determine the priorities of the Internal Audit Service, consistent with the organisation’s goals. Members were referred to Appendix A of the report, where the draft Risk Based Internal Audit Plan was detailed for consideration. The Plan had been presented to the Council’s Senior Leadership Team on 19th March 2025, to demonstrate clear accountability and ownership of the Internal Audit Plan 2025/26. The Vice-Chair was pleased to note that discussions from previous meetings of the Governance and Audit Committee had fed into the annual Audit Plan and questioned what arrangements would be in place for next year to provide the Committee with the necessary information on how the resources of Internal Audit are directed. The Internal Audit Manager spoke of the Committee’s robust work programme, which would provide assurance that regular updates would be brought forward for consideration. Furthermore, the officer spoke of the regular updates to the Committee in respect of the progress of the Internal Audit Plan and on the recommendations made, whether that be those overdue, in progress or implemented. In addition, the officer spoke of the software which allowed officers to present further details in relation to the themes identified from finalised internal audit assignments, which had been previously requested by the Committee. One Member noted that the Audit Plan included 15 assignments carried forward from 2024/25 and questioned to what extent they would be prioritised in 2025/26. The officer advised the Committee that a large amount of the planned quarter 1 work contained the work carried forward from the previous year and indicated that the team would firstly liaise with the relevant Directors to establish whether there were any service pressures which may require the work being scheduled during quarter 2. The Chair queried if a reasonable allowance for sickness absence had been built into the number of productive days available for each member of the team. The officer confirmed that a small number of contingency days had been incorporated to cover any potential sickness absences during the year. Referring to Appendix D of the report, one Member questioned why the number of days allocated to ‘Internal Audit Reporting’ was high in comparison to the other areas and sought assurance that this was a productive use of time. The officer acknowledged the Member’s feedback and explained that, for transparency, a breakdown of the days had been detailed at Appendix C of the report. The officer took Members through the breakdown and highlighted that there were large areas of work within Internal Audit Reporting. The officer spoke of the 169 days allocated to staff development, engagement and training and explained that, under the new global standards, there was a requirement for additional training for the team. The Chair thanked the Internal Audit Manager for the report and the Governance and Audit Committee RESOLVED: 1. To review and approve the draft risk based Internal Audit Plan for 2025/26.
Decision as recorded
RESOLVED that the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act 1972 (as amended) for the following item of business on the grounds that it involves the likely disclosure of the exempt information as defined in paragraph 14 of Part 4 of the Schedule 12A of the Act.
It was RESOLVED that the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act 1972 (as amended) for the following item of business on the grounds that it involves the likely disclosure of the exempt information as defined in paragraph 14 of Part 4 of the Schedule 12A of the Act.
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