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There is no summary of this meeting yet. One is written once the council publishes the minutes. The agenda and papers are below.
In accordance with the Code of Conduct adopted by the City and County of Swansea, the following interests were declared: - Councillor M B Lewis and T M White declared personal interests in Minute No. 98 - Internal Audit Strategy & Draft Annual Plan.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee were approved as a correct record.
Gillian Gillett, Audit Wales (AW) presented the City & County of Swansea Annual Audit Summary 2024, which showed the work completed since the last Summary Report, which was issued in March 2024. It was outlined that AW completed work each year to meet the following duties: · Audit of Accounts · Value for Money · Sustainable Development Principle Details of the findings of the Audit of the City & County of Swansea Council’s 2023-24 Accounts were provided. It was highlighted that the draft statements were presented for audit on 9 August 2024. This was after the deadline of 30 June 2024 set by the Welsh Government and was the third year in succession that the Council had not met the timescales set by the Welsh Government for the preparation of their annual accounts. It was noted that the Auditor General gave an unqualified true and fair opinion on the Council’s financial statements on 25 March 2025. The report also outlined the following work undertaken: · Assurance and Risk Assessment Review. · Financial Sustainability (September 2024). · Ongoing Work. · National Reports and Products Published in 2024. The Chair thanked the AW representative for providing the report.
Simon Cockings, Chief Auditor presented a report which outlined the background to the introduction of the Global Internal Audit Standards (GIAS) which replaced the Public Sector Internal Auditing Standards (PSIAS) from 1 April 2025. The report also included a draft of the revised Internal Audit Charter which had been updated to reflect the requirements of the new GIAS. The conformity with existing Internal Audit Standards and details regarding the new Global Internal Audit Standards were provided. It was explained that the Global Internal Audit Standards set forth principles, requirements, considerations and examples for the professional practice of internal auditing globally. The Standards applied to any individual or function that provided internal audit services. It was added that the GIAS included a section on ‘Applying the GIAS in the Public Sector’ and recognised that differences in governance structures, regulations and funding in the public sector may sometimes demand different approaches to maintain appropriate quality, efficiency and effectiveness in delivering internal audit. Details regarding the application note, which provided a framework for the practice of internal audit in the UK public sector when taken together with the GIAS and the Code of Practice for the Governance of Internal Audit in UK Local Government, were provided. It was noted that the Committee’s Terms of Reference should reference the new Standards, Application Note and Code in the section on internal audit. The updated terms of reference were provided ‘for information’ at Appendix A to the Audit Charter, with the suggested amendments outlined. The Draft Internal Audit Charter 2025/26 for the City and County of Swansea’s Internal Audit Section was provided at Appendix 1. The Draft Charter was reviewed and approved by the Corporate Management Team on the 26 February 2025. The Committee discussed the following: - · The mapping exercise undertaken by the Chief Auditor which highlighted the very little impact the changes have on Internal Audit, the action plan drafted by the Chief Auditor which will be included in the Annual Report in June 2025 and the confidence of the Chief Auditor that Internal Audit were compliant, whilst recognising some improvements that could be made over the next year. · Discussions that had occurred at previous Wales Chief Auditors Group meetings regarding the changes, which recognised that the public sector standards had been generally enhanced. · Paragraph 6.1.3 – Essential criteria – Alternative Arrangements which should be reflected in the amended Committee Terms of Reference by amending paragraph p) To approve the internal audit charter and audit plan. · The suggested additional amendments to the Terms of Reference. · Difference between assurance, advice and independence, particularly additional roles. Explanations were provided. · The impact of the changes on the Committee and training options available, which would be included in future training, particularly on the new standards and understanding the assurance levels given. · Previous training being circulated to the Committee. · Noting the alternative arrangements put in place. The Chair made reference to the requirement of the Committee to annually meet with Internal and External Auditors and requested that this be included in the Committee Work Plan 2025/26. Resolved that: - 1) The updated Internal Audit Charter for 2025/26, following CMT approval of the revised version on 26 February 2025, be approved. 2) The suggested amendments to the Governance & Audit Committee Terms of Reference made within the report and made by the Committee following review, be approved.
Part of an issue followed across 2 meetings
The Chief Auditor provided a report which sought approval of the Internal Audit Strategy and Draft Annual Plan for 2025/26. It was outlined that the methodology used to prepare the Audit Plan was reported to the Committee at the meeting held on 5 March 2025. In addition, the Internal Audit Strategy and Draft Annual Plan 2025/26 were reviewed and discussed by the Corporate Management Team (CMT) on 26 February 2025. It was also noted that contingency days within the plan had been increased to 90 days to allow greater flexibility to undertake ad hoc or additional work. Reference was also made to the work being undertaken by the Wales Chief Auditor Group to source relevant audit / fraud training for Internal Audit staff in 2025/26. The Internal Audit Strategy 2025/26 was provided at Appendix 1, the Internal Audit Annual Plan 2025/26 (Summary) was provided at Appendix 2 and the Internal Audit Annual Plan 2025/26 (Including scope) was provided at Appendix 3. The Committee discussed the following: - · Assurance that the plan had sufficient resources to audit the key Council risks; the vacancy / sickness provision included in the plan, recognising the recent challenges with vacancies / sickness in recent years; assurance that 76% of the plan was completed in 2024/25; and the provisions built into the new plan to ensure it was deliverable, risk based and cross-cutting in order to provide assurance. · The removal of the new risk management policy from the plan, pending the outcome of the Audit Wales Review. The Audit Wales representative stated that she would provide further details when they were available. · The standard audit tests built into the plan, the value for money elements built into the plan and KPI / performance testing undertaken. · The Council’s Whistleblowing Policy review, the audits undertaken on the area, the ethics and values of the programme and considering the value / effectiveness of the current Policy. · Education audits, particularly the audit of comprehensive schools and the possibility of using thematic audits in the comprehensive schools; and the size of individual comprehensive schools warranting individuals audits. · Previous Scrutiny review into procurement which highlighted issues surrounding procurement within schools and procedures / training introduced to address the issues. · The inclusion of low-risk audits within the plan to ensure coverage across the Council and to prevent some lower risk areas becoming high risk issues. The Chair noted the positive change in the risk approach and the contingency built within the plan to address any issues. She added that following discussions with the Chief Auditor in relation to staff training, staff would be required instead of requested to undertake training, which changed the emphasis going forward. She further added that the Chief Auditor would also be looking at the link to direct service areas, particularly the escalation / de-escalation process in respect of corporate risks. Resolved that the Internal Audit Strategy and the Draft Annual Plan for 2025/26, be approved.
Ness Young, Director of Corporate Services presented a ‘for information’ report which provided an update on the Absence Management and Employment of Agency Workers audit reports since October 2024. The updated Action Plan was provided at Appendix A. It was outlined that Seven of the recommendations made were completed. The three recommendations that related to the management of absence policy process, how managers accessed training and automated workflow (2.1.2, 2.1.4 and 2.5.2) would be addressed in the new management of absence policy due to be adopted at the end of April 2025. The associated training package, both e-learning and face to face, would be available from the start of May to support the roll out of the new policy. It was added that the final outstanding recommendation concerned the automation of sickness absence letters. This would be delivered as part of the 2025–26 Oracle Fusion development programme, which supported the broader rollout of enhanced manager and employee self-service functionality. In the interim, managers could access the required information through the current self-service system. It was further added that the Council’s corporate Key Performance Indicator (KPI) for sickness absence is currently set at 10 days per full-time equivalent (FTE) employee per annum. The 2024-25 outturn for the whole Council (including school-based employees) stands at 12.3 days per FTE, compared to 10.7 days per FTE in 2023-24. Explanations were provided in respect of sickness levels across all directorates, which ranged between 7.9 and 18.3%. The Council had acted to address the root causes and the following were already in place: - · Dedicated sickness absence management officers were in place (or being recruited) in Social Services, Place, and Education, providing hands-on support to managers, improving case handling, and enabling faster, earlier interventions. · A full review and redesign of the Management of Absence Policy had been delivered, developed in close collaboration with trade unions, managers, and Occupational Health. · The new policy, due for adoption at the end of April and launch in May, reflected a deliberate shift: from process-driven compliance to early, compassionate, evidence-led support focused on recovery and retention. Details of the key reforms, training programme for managers, Occupational Health changes, monitoring, evaluation and an agency provision update were provided. It was concluded that the Council recognised the scale and complexity of the sickness absence challenge, particularly around long-term and mental health-related cases. A clear, strategic response was already well underway and the outcome of the next Internal Audit review would be reported to a future Governance and Audit Committee meeting. The Chair recognised the huge amount of work completed and the achievements already made. She also noted the reduction in agency costs, the monitoring and evaluation and welcomed the inclusion of Internal Audit in the process. The Committee discussed the following: - · Training / support for managers in respect of the new Management of Absence Policy. · The shift in emphasis to a compassionate approach towards sickness, which included a more involved engagement. · The role of absence management officers within larger departments and the support available for managers. · The training being provided for managers, including its testing and monitoring going forward. · Comparisons with other Council’s in Wales, collected by Data Cymru. 2023/24 figures were still awaited. · The biggest cause of sickness across the Council, which are consistent with the overall population, the age of the current workforce and analysing the causes of sickness going forward. · Early intervention to address causes of stress.
Part of an issue followed across 3 meetings
Sarah Lackenby, Head of Digital & Customer Services presented ‘for information’ a report which provided assurance on the complaints handling process described in the Council’s complaints policies and a six-month update covering 1 April 2024 – 30 September 2024. The report focused on the key performance indicators (KPIs), which reflected the speed and overall compliance of complaints handling as described in the Council’s complaints policies. It was added that the Annual Complaints Report contained more fuller information and the interim report focused upon the speed of complaints handling. The Annual Complaints Report 2024-25 would be presented as soon as the Ombudsman’s annual letter was received. Details of advice, corporate complaints, Social Services: Adult Services, Social Services: Child and Family Services, financial redress, compliments, stakeholder participation, risk and issues assessment were provided. The Chair noted the remit of the Committee in respect of complaints and added that she had assurance surrounding the process. She welcomed the compliments within the report and stakeholder participation. The Committee discussed the following: - · Complaints outside the control of the Council and consideration taken in this respect. · Redress – the Head of Service would provide the Committee with additional information. · Redress – issues were relatively low in value but were not covered by insurance.
The Quarter 3 2024/25 Performance Monitoring Report was provided ‘for information’. The Chair requested that any questions regarding this item be forwarded to the Democratic Services Officer.
The Governance & Audit Committee Action Tracker was reported ‘for information’.
The Governance & Audit Committee Work Plan was reported ‘for information’.
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