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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 23rd June 2026 as an accurate record.
RESOLVED: 1. To note the update.
RESOLVED: 1. To note the two finalised Audit Wales reports and seek clarity and further information, as required, from Audit Wales on the content of the reports; 2. To note the Council’s response to the ‘Housing Adaptations’ report and seek clarity and further information, as required, from the Council; 3. 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 4. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
RESOLVED: 1. To note the updated Whistleblowing Policy and Procedure and consider whether any further revisions and / or updates are required to the document; and 2. To approve the proposed updates to the Council’s Whistleblowing Policy & Procedure and instruct the Director of Human Resources to publish and raise awareness of the updated document with all services across the Council and other required parties.
RESOLVED: 1. To review the content of the report and the progress made against the Internal Audit Risk Based Plan 2026/27; and 2. To consider what comments and / or recommendations, if any, they wish to make.
RESOLVED: 1. To review the content of the report and seek assurance that recommendations made by the Internal Audit Service are being implemented within agreed timescales.
RESOLVED: 1. To consider the Council’s certified draft Statement of Accounts for the financial year 2025/26; 2. To consider the Rhondda Cynon Taf Pension Fund certified draft Statement of Accounts for the financial year 2025/26; 3. To consider the Llwydcoed Crematorium Joint Committee certified draft Annual Return for the financial year 2025/26; 4. To consider the impact, if any, upon the Statements of Account and Annual Return of issues and audit reports brought before the Committee during the year; and 5. To note the plan for the production and audit of the Statements of Account and Annual Return for financial year 2025/26.
RESOLVED: 1. To review the draft report presented at Appendix A and determine whether it reflects an accurate position of the Council and its services and meets the requirements of the Local Government and Elections (Wales) Act 2021 - Part 6; 2. To provide observations and / or recommendations for changes to the findings / conclusions included in the draft report, as deemed appropriate, in accordance with the Act; 3. To note that the Joint Consultative Committee will be updated on the Governance and Audit Committee’s feedback, as appropriate; and 4. To note that following approval of the Annual Self-Assessment for 2025/26 by full Council, the document will be published within four weeks of it being finalised.
RESOLVED to pass the following Resolution: “That the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act (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”.
In accordance with the Council’s Code of Conduct, the following declarations were made pertaining to the agenda: - The Vice-Chair, County Borough Councillor M Maohoub declared the following personal interest in respect of item 8 (Draft Statements of Accounts 2025/26 (including an overview of accounting policies and update from Audit Wales on the progress of the external audit process): “I am a Member of the Nos Galan Committee, which has received grants from the Welsh Church Act Fund”; - County Borough Councillor B Stephens declared the following personal interest in respect of item 4 (Audit Wales finalised reports): “I am a Director – Care and Repair”; and - County Borough Councillor A Ellis declared the following personal interest in respect of item 6 (Internal Audit - Progress against the Internal Audit risk Based Plan 2026/27): “I have two grandchildren who attend Awel Taf School”.
Decision as recorded
RESOLVED to approve the minutes of the meeting held on 23rd June 2026 as an accurate record.
It was RESOLVED to approve the minutes of the meeting held on 23rd June 2026 as an accurate record.
The Director of Financial Services and Transformation updated Members in respect of the following matters arising from the last meeting of the Governance and Audit Committee: Item 7 - Audit Wales Report - Recruitment & Retention Challenges and the Council's Response A Member sought clarity on the work being undertaken to encourage Welsh speakers to apply to work for RCT Council and following the meeting, an update had been circulated to the Committee, outlining the positive impact of the Council’s Guaranteed Interview Scheme for Welsh Language speakers level 3 or above. Data from the first year of the scheme (for vacancies which closed between August 2024 – July 2025) indicated that the number of Welsh-speaking candidates appointed or offered posts during this period increased by nearly 16.4%. Item 10 - Governance and Audit Committee - Draft Workplan 2026/27 Following the Committee’s request that discussions take place between the Chair, Vice-Chair and appropriate officers to identify areas within the Council’s Strategic Risk Register for a ‘deep dive’, it was confirmed that the meeting would take place following the review and publication of the Strategic Risk Register, which was scheduled for consideration by Cabinet on 21 September 2026. Following that meeting, the proposed areas for consideration would be reported back to the Governance and Audit Committee for agreement.
Decision as recorded
RESOLVED: 1. To note the update.
Audit Wales presented to the Governance and Audit Committee its work programme and timetable for Member consideration. It was also reported that since the publication of the report, field work had been undertaken in respect of the Counter Fraud performance audit work and that the scoping was being finalised in respect of the Highways performance audit work. The Chair thanked Audit Wales for the update and sought questions from Members of the Committee. The Vice-Chair noted from the report that the financial statements for the Welsh Church Act Fund had been timetabled for September 2026 but that it had not been included as part of the papers before the Committee. In response, Audit Wales advised that the work would commence during September, rather than be completed by this timeframe. One Member questioned whether there was a timescale for the Welsh Government’s review of Corporate Joint Committees and whether the Children’s Services review remained on track for publication in September. In respect of the Welsh Government’s review of Corporate Joint Committees, Audit Wales indicated that an update from Welsh Government was awaited and with regard to the Children’s Services review, Audit Wales advised that the report was in the clearance process with publication likely to be in October. In respect of the Unscheduled Care thematic review discussed at previous Committee meetings, the Chair requested an update and Audit Wales advised that further to completion of the clearance process, the report will be issued to the designated officers within the Council, Health Board and Regional Partnership Board. It was also noted that the delay in respect of the report had been as a result of resourcing capacity constraints. The Governance and Audit Committee RESOLVED: 1. To note the update.
Decision as recorded
RESOLVED: 1. To note the two finalised Audit Wales reports and seek clarity and further information, as required, from Audit Wales on the content of the reports; 2. To note the Council’s response to the ‘Housing Adaptations’ report and seek clarity and further information, as required, from the Council; 3. 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 4. To consider whether there are any matters of a performance nature that require referral to the Council’s Scrutiny Committees.
Audit Wales provided the Governance and Audit Committee with two finalised Audit Wales reports: - Housing Adaptations – a report which had been issued direct to the Council and had been supported with a Management Response; and - Funding Councils – How Welsh Government Funds Councils - a national report for the Committee’s information. In terms of the Housing Adaptations report, the Service Director of Housing and Regeneration was present to provide the Council’s response to the review. Members were informed that the Council had accepted all three recommendations put forward by Audit Wales. It was explained that within the operational context of increased demand following the removal of means testing for medium adaptations and a significant rise in referrals post-Covid, Disabled Facilities Grant waiting times had reduced considerably over the past three years. The Service Director indicated that the Service’s performance compares positively across Wales, with high levels of customer satisfaction and positive outcomes for residents and acknowledged there were areas for improvement in relation to longer term planning, outcomes monitoring and demonstrating value for money. The Service Director went on to outline the actions to be taken by the Council to address the recommendations, including the development of a three-year Housing Adaptations Delivery Plan, on-going involvement of Occupational Therapists in service development and enhancements to the performance framework. It was emphasised that the recommendations should be viewed in the context of a service that continues to improve and deliver positive outcomes for residents. A Member welcomed the recommendations made by Audit Wales and noted that waiting times remained high and sought clarification on the timescales to enable further improvement in this area. The Member also queried the extent to which Occupational Therapists would be involved in policy development. In response, the Service Director acknowledged the importance of the service and outlined measures already implemented to improve performance, including increasing contractor capacity, appointing additional assessors and surveyors, increasing budget provision and utilising additional funding streams. Members were advised that further improvements would be implemented as part of the service’s ongoing development and forthcoming delivery plan. It was also confirmed that Occupational Therapists were already a key part of service delivery and would continue to play an important role in shaping and improving future service arrangements. The Head of Safeguarding and Support concurred with the Service Director’s feedback, confirming the key role already undertaken by Occupational Therapists and further opportunities in respect of policy development and noted that this would need to be managed within the context of service demand and workforce capacity. It was added that Occupational Therapists are well placed to contribute to future improvement opportunities due to their direct experience of supporting residents to maintain their independence within their own homes. A Member sought clarification on whether additional funding or resources would be required to implement the Audit Wales recommendations and queried when residents could expect to see further reductions in waiting times. The Service Director advised that resource and funding requirements would be considered as part of the implementation plan and updates would be provided as progress is made. In response to waiting times, the Service Director explained that delays have been influenced by increased demand following Covid-19, the removal of means testing, the growing number of complex cases and challenges within the construction market. The Service Director added that consideration of capacity, performance and waiting times would be explored through the implementation plan. Audit Wales advised the Committee of a piece of work undertaken with nine other Local Authorities and that a shared learning event was being explored to enable Authorities to exchange good practice and learning. Members were also informed that the Older People’s Commissioner had published a report on housing adaptations and Disabled Facilities Grants earlier in the year and that the findings were broadly consistent with those of the Audit Wales review. In response to a Member’s query regarding the repayment of Disabled Facilities Grants where a property is sold within ten years of the adaptation being completed, officers advised that a charge is placed on properties where grants exceed £5,000. In such cases, any applicable repayment would be recovered through the sale of the property. Members were informed that each case is considered individually, with officers working directly with families to explain the process and consider the circumstances involved. The Chair thanked officers, Audit Wales and Members for the discussion and the Governance and Audit Committee RESOLVED: 1. To note the two finalised Audit Wales reports and seek clarity and further information, as required, from Audit Wales on the content of the reports; 2. To note the Council’s response to the ‘Housing Adaptations’ report and seek clarity and further information, as required, from the Council; 3. 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 4. 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 note the updated Whistleblowing Policy and Procedure and consider whether any further revisions and / or updates are required to the document; and 2. To approve the proposed updates to the Council’s Whistleblowing Policy & Procedure and instruct the Director of Human Resources to publish and raise awareness of the updated document with all services across the Council and other required parties.
The Head of Operational HR presented the Governance and Audit Committee with the updated Whistleblowing Policy and Procedure for review and approval. Members attention was drawn to Appendix 1, which detailed the proposed updates and it was noted that the updates were primarily in respect of providing clarity on the reporting arrangements in cases of anti-bullying and harassment and safeguarding, to ensure the Whistleblowing Policy and Procedure aligns with the procedures in place for these areas. One Member questioned how staff would be kept informed of the changes to the Whistleblowing Policy and Procedure and was advised that policy updates are communicated to staff through HR News emails and by publishing all current policies on The Source, which is accessible to all employees, with there being no requirement to have a Council email account. It was explained that additional communications are tailored depending on the policy, with examples including awareness campaigns, posters and targeted messaging. Updates and important messages are also shared through iTrent, the Council’s integrated HR / Payroll system, which staff are encouraged to register for and use regularly. A Member suggested that point 4 within the Appendix, be expanded to include further information on how the Council would protect employees from harassment and victimisation in practice, to provide greater clarity and reassurance to staff, to which the officer agreed. The Governance and Audit Committee RESOLVED: 1. To note the updated Whistleblowing Policy and Procedure and consider whether any further revisions and / or updates are required to the document; and 2. To approve the proposed updates to the Council’s Whistleblowing Policy & Procedure and instruct the Director of Human Resources to publish and raise awareness of the updated document with all services across the Council and other required parties.
Decision as recorded
RESOLVED: 1. To review the content of the report and the progress made against the Internal Audit Risk Based Plan 2026/27; and 2. To consider what comments and / or recommendations, if any, they wish to make.
The Internal Audit Manager provided Members with an update on the progress against the Internal Audit Risk Based Plan for 2026/27. The Vice-Chair sought assurance that Internal Audit were on track to deliver sufficient coverage of the Council's key strategic and operational risks. The officer advised that good progress had been made against a range of high-risk service areas identified within the Internal Audit Plan, including procurement, council tax, specialist adult placements, home care broker service, infrastructure asset management and school audits. It was noted that delivery of the Audit Plan was consistent with the expected position at this stage of the year, with work progressing through audits currently underway and being scoped, and it was reported that performance against the Audit Plan would continue to be closely monitored to ensure key risks are addressed. Noting the halfway point of the year, the Chair questioned if the service envisaged any planned audits being deferred or removed from the plan. The Chair also sought assurance that the three follow-up reviews would be completed during the 2026/27 year. In response to the Chair’s first question, the officer informed the Committee that there was no indication that any of the planned audits would need to be removed from the plan or deferred. In respect of the three follow-up audits, the officer advised that one had been completed and had resulted in a positive assurance opinion. It was reported that a second follow-up audit, relating to a school, had been scheduled to be completed during Quarter 3 and the third had been planned for Quarter 4. The Chair thanked the officer for the update and the Governance and Audit Committee RESOLVED: 1. To review the content of the report and the progress made against the Internal Audit Risk Based Plan 2026/27; and 2. To consider what comments and / or recommendations, if any, they wish to make.
Decision as recorded
RESOLVED: 1. To review the content of the report and seek assurance that recommendations made by the Internal Audit Service are being implemented within agreed timescales.
The Internal Audit Manager provided the Governance and Audit Committee with a position statement in respect of the status of the recommendations made by the Internal Audit Service. Members’ attention was drawn to Table 2 of the report, which summarised the status of recommendations reported by the Internal Audit Service. It was noted that 39 recommendations had future target dates assigned, and assurance was provided that these would be subject to follow-up action if the target dates were exceeded. As of 7th September 2026, 3 recommendations were reported as outstanding, and had not been implemented in accordance with the agreed timescales. Since the publication of the report before Committee, the officer advised that one of the three recommendations had since been implemented and that the school had requested an extension for the implementation of the remaining two recommendations, due to the timing of their governing body meeting. The Chair thanked the officer for the report and questioned if there were any emerging themes that may indicate a weakness in a particular area. The officer advised that, based on audits completed to date within the current year’s programme, no widespread weaknesses, common concerns or emerging areas of significant risk had been identified. Members were informed that recommendations are now categorised by theme within the Internal Audit system, and a report on recurring themes and trends would be presented later in the municipal year to help inform future audit planning and areas of focus. The Vice-Chair queried the escalation process for overdue recommendations and was informed that recommendations are routinely followed up with responsible officers once implementation dates are reached, with overdue actions reported to the Committee for transparency. Any requests to extend target dates are considered on a case-by-case basis and must be supported by an appropriate rationale. It was noted that repeated extensions had not been a significant issue to date; however, where concerns arise, discussions would take place with the relevant service area and Director, with the matter reported back to the Committee as appropriate. The Governance and Audit Committee RESOLVED: 1. To review the content of the report and seek assurance that recommendations made by the Internal Audit Service are being implemented within agreed timescales.
Decision as recorded
RESOLVED: 1. To consider the Council’s certified draft Statement of Accounts for the financial year 2025/26; 2. To consider the Rhondda Cynon Taf Pension Fund certified draft Statement of Accounts for the financial year 2025/26; 3. To consider the Llwydcoed Crematorium Joint Committee certified draft Annual Return for the financial year 2025/26; 4. To consider the impact, if any, upon the Statements of Account and Annual Return of issues and audit reports brought before the Committee during the year; and 5. To note the plan for the production and audit of the Statements of Account and Annual Return for financial year 2025/26.
The Service Director - Finance Services provided the Governance and Audit Committee with the opportunity to consider the certified draft Statements of Account for the 2025/26 financial year in respect of the Council and Rhondda Cynon Taf Pension Fund and the Annual Return for Llwydcoed Crematorium Joint Committee. As part of the update, with the aid of a PowerPoint presentation, the Service Director provided the Governance and Audit Committee with an Overview of Accounting Policies and included: - Governance Framework. - What is an Accounting Policy? - Accounting Policies Disclosed. - Critical Judgements in applying Accounting Policies. - Assumptions about the future and other sources of estimation uncertainty. - Timescales for the Production and Publication of the Statement of Accounts. At this point, Audit Wales provided an update on the progress of the audit of the Council’s 2025/26 Statement of Accounts, noting that positive progress had been made to date, the audit was on track to be completed in line with the laid down deadline and commended the Council’s Finance officers in supporting the timely progression of the audit process. It was reported that to date a small number of amendments had been identified, none of which were material and no recommendations have been identified for inclusion within the final audit report to be presented to full Council. In terms of the Pension Fund Statement of Accounts, Audit Wales advised that the audit was on target to be completed in line with the agreed deadline of November. Audit Wales spoke positively of the progress to date, assisted by audit testing being undertaken early within the timetable of audit work required, with only a small number of non-material adjustments required to be made to the Statement of Accounts. The Vice-Chair thanked the Service Director and Audit Wales for the updates. When asked if any significant control weaknesses had been identified during the audit process, Audit Wales confirmed that none had been identified to date. The Vice-Chair went on to ask the Service Director about the balance between liabilities and insurance claims and was advised that the Council assesses outstanding insurance claims at year end using historic settlement data and estimated liabilities. Whilst the final cost of individual claims may differ from these estimates, officers were satisfied that the provision included within the balance sheet represented a fair and reasonable estimate of outstanding claims as at 31 March 2026. The Governance and Audit Committee RESOLVED: 1. To consider the Council’s certified draft Statement of Accounts for the financial year 2025/26; 2. To consider the Rhondda Cynon Taf Pension Fund certified draft Statement of Accounts for the financial year 2025/26; 3. To consider the Llwydcoed Crematorium Joint Committee certified draft Annual Return for the financial year 2025/26; 4. To consider the impact, if any, upon the Statements of Account and Annual Return of issues and audit reports brought before the Committee during the year; and 5. To note the plan for the production and audit of the Statements of Account and Annual Return for financial year 2025/26.
Decision as recorded
RESOLVED: 1. To review the draft report presented at Appendix A and determine whether it reflects an accurate position of the Council and its services and meets the requirements of the Local Government and Elections (Wales) Act 2021 - Part 6; 2. To provide observations and / or recommendations for changes to the findings / conclusions included in the draft report, as deemed appropriate, in accordance with the Act; 3. To note that the Joint Consultative Committee will be updated on the Governance and Audit Committee’s feedback, as appropriate; and 4. To note that following approval of the Annual Self-Assessment for 2025/26 by full Council, the document will be published within four weeks of it being finalised.
The Service Director of Audit, Performance and Transformational Services and the Director of Financial Services and Transformation presented the Governance and Audit Committee with the Council’s draft Annual Self-Assessment for 2025/26 in advance of it being considered by the Joint Consultative Committee and then Full Council. The Committee was advised that the Self-Assessment Report had been divided into two sections. The first assesses progress against the Council’s wellbeing objectives during 2025/26, drawing on year-end performance information and service action plans, and presents an overall positive picture while recognising areas requiring further improvement. The second section considers the Council’s core activities, informed by the Well-Being of Future Generations Act and the Council’s locally determined requirements, that included a self-assessment in areas such as governance, strategic planning, financial management, performance, ICT, partnerships and engagement. The assessment was informed by service self-evaluations, Panel Performance Assessment findings and Audit Wales reports. Key strengths identified included strong governance arrangements, clear strategic direction and ambition, effective performance management, organisational resilience and track record of delivery and strong corporate and partnership working. Areas for ongoing focus included service transformation, improved use of data, prevention and early intervention, further service integration and outcome focussed planning and oversight. The Vice-Chair questioned how management had validated the evidence supporting the conclusions within the self-assessment and was advised that the report before the Committee was underpinned by a wide range of evidence. Where possible, links to public documents had been provided, while additional evidence is gathered through the Council’s internal service self-evaluation process. As part of this, service areas are subject to review and challenge meetings to ensure information and findings / conclusions are appropriately evidenced, with these then being summarised within the annual self-assessment report. The Chair thanked the officers for the detailed report and the Governance and Audit Committee RESOLVED: 1. To review the draft report presented at Appendix A and determine whether it reflects an accurate position of the Council and its services and meets the requirements of the Local Government and Elections (Wales) Act 2021 - Part 6; 2. To provide observations and / or recommendations for changes to the findings / conclusions included in the draft report, as deemed appropriate, in accordance with the Act; 3. To note that the Joint Consultative Committee will be updated on the Governance and Audit Committee’s feedback, as appropriate; and 4. To note that following approval of the Annual Self-Assessment for 2025/26 by full Council, the document will be published within four weeks of it being finalised.
Decision as recorded
RESOLVED to pass the following Resolution: “That the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act (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 Governance and Audit Committee RESOLVED to pass the following Resolution: “That the press and public be excluded from the meeting under Section 100A(4) of the Local Government Act (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”.
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.
Declarations are read from the minutes once they are published.
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