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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.
Resolved that Paula O’Connor be elected Chair for the 2025/26 Municipal year. (Paula O’Connor (Chair) presided)
Resolved that Councillor Paxton Hood-Williams be elected Vice-Chair for the 2025/26 Municipal year.
In accordance with the Code of Conduct adopted by the City and County of Swansea, the following interests were declared: - Councillors T M White and M B Lewis declared personal interests in Minute No.9 – Internal Audit Monitoring Report, Quarter 4 2024/25.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee were approved as a correct record.
Gareth Jones, Audit Wales presented the Audit Wales Work Programme and Timetable – City and County of Swansea. The report detailed the quarterly update and listed the following: - · Annual Audit Summary · Financial Audit Work · Performance Audit Work · Local Government National Studies Planned / In Progress · Estyn · Care Inspectorate Wales (CIW) · Audit Wales National Reports and Other Outputs Published in the last year · Audit Wales National Reports and Other Outputs (work in progress / planned) · Good Practice Exchange Resources The Audit Wales representative stated that it was hoped that the risk review report would be published in the autumn.
The Director of Social Services provided a ‘for information’ report which presented an overview of the Audit Wales report outlining the challenges and actions related to the flow of patients out of hospitals in the West Glamorgan region. Anne Beegan, Audit Wales detailed the main findings contained in the report. The report highlighted the key findings, recommendations and ongoing initiatives to improve patient discharge processes. There were 7 recommendations in the report, 4 of which involved the Council. The Committee discussed the following: - · How the report highlighted themes which were consistent across Wales. · Less partnership working between health boards and councils since the Covid Pandemic and highlighting this to the Welsh Government. · Discharge from hospitals procedures, particularly health professionals signing off patients and associated delays. · The proposed unified updated process improving the current discharge process. · The key risks relating to hospital discharge procedures which included all partner organisations in the Regional Board and addressing the Council risks going forward. · Comparisons with other nations in UK. · The arrangements Swansea Council can establish given the challenges to the Council regarding the 7-day working week. · Incompatible health and local authority IT systems and the barriers it created. · The Section 33 Pooled Fund Agreement put in place in 2015-16 to deliver joint integrated care services to meet the needs of health and social care, the enormous benefits and examples of Section 33 money being utilised across Wales. The Audit Wales representative would forward details. · Concern that the Social Services Department were not in attendance at the meeting and it was requested that the Director be invited to the next meeting. · The number of adults waiting for long-term care home accommodation, the improvement in numbers in Swansea and nationally, the lessons learnt across the country. The Audit Wales representative stated that the position was changing due to care homes closing and people being cared for in their own homes. A response regarding good practice would be forwarded. · Receiving feedback from the Regional Partnership on progress. The Chair added that she expected that progress would be recorded in the Audit Wales Recommendation Tracker report. The Audit Wales representative confirmed that progress had been to a number of bodies and the Regional Partnership Board would monitor progress going forward. The Chair thanked the Audit Wales representative for the report.
Gillian Gillet, Audit Wales presented the Audit Wales - City and County of Swansea Detailed Audit Plan 2025. It was outlined that the Plan specified the statutory responsibilities of the Auditor General as external auditor and fulfilled his obligations under the Code of Practice. It also set out the work Audit Wales intended undertaking to address the audit risks identified, other key areas of focus during 2025, the estimated audit fee, details of the audit team and key dates for delivering the activities and planned outputs of the audit team. The responsibilities of the Auditor General were set out and information regarding the following was provided: - · Audit of Financial Statements. · Group Accounts. · Certification of Grant Claims. · Financial statements’ materiality. · Significant financial statements’ risks. · Risks of management override. · Other areas of focus. · Valuation of land and buildings. · Senior officer remuneration. · Implementation of International Accounting Standard (IFRS) 16 – Leases. · Impact of Renting Homes (Wales) Act 2016 – Electrical Safety Certificates. · Related party disclosures. · Financial statements’ audit timetable. · Performance audit work. · Well-being of Future Generations. · Planned performance audit work. · Timing of performance audit work. · Fee, audit team and audit quality. The Chair highlighted the review of housing and homelessness, particularly the impact of homeless people moving across council boundaries. She also welcomed the 3% reduction in the audit fee. The Audit Wales representative stated that he would highlight the issue of homeless people crossing council boundaries to his Audit Wales colleagues. The Chair thanked the Audit Wales representative for the report.
Jeremy Parkhouse, Democratic Services Officer, presented a report which sought to appoint a representative and a reserve representative of the Governance & Audit Committee on the Strategic Governance Group until May 2026. The terms of reference of the Strategic Governance Group were provided at Appendix 1. Resolved that: - 1) Councillor L V Walton be elected as the Governance & Audit Committee representative on the Strategic Governance Group. 2) Councillor T M White be elected as the Governance & Audit Committee reserve representative on the Strategic Governance Group. 3) The appointments be until the end of the current Municipal Year in May 2026.
Nick Davies, Principal Auditor presented a detailed ‘for information’ report which showed the audits finalised and any other work undertaken by the Internal Audit Section during the period 1 January to 31 March 2025. A total of 24 audits were finalised during the quarter and the audits finalised were listed in Appendix 1, which also showed the level of assurance given at the end of the audit and the number of recommendations made and agreed. Appendix 2 provided a summary of the scope of the reviews finalised during the period. The levels of assurance were 12 – high, 10 – substantial, 2 – moderate and 0 – limited. A total of 158 audit recommendations were made and management agreed to implement all of the recommendations made. It was highlighted that a successful recruitment campaign had resulted in three full-time auditor posts being filled in December 2024. As a result, some additional time was required for training and mentoring during the quarter. 59 days were also lost in the quarter due to one instance on long-term sickness absence. It was noted that contingencies for vacancies and sickness absence had been built into the annual plan. At 31 March 2025, 87 audit activities (73%) had been completed, with four additional activities (3%) substantially completed with the audit report issued as draft. As a result, 91 audit activities have been completed to at least draft report stage (76%). An additional 14 activities were in progress at the end of the quarter (12%). As a result, approximately 88% of the audit activities included in the 2024/25 Audit Plan had either been completed or were in progress. A copy of the plan up to 31 March 2025 was provided at Appendix 3. Reference was made to the two moderate assurance level reports in respect of the Brangwyn Hall and the Heol y Gors Finance, Administration and Stores audits. The issues identified as part of these audits were currently being reviewed and discussed by Corporate Management Team and relevant department managers. It was added that these discussions were yet to be concluded and as a result, full update reports would be provided from the client departments at the Committee meeting in July 2025. The report also presented details of follow-ups during the quarter on audits with moderate, high and substantial assurance levels. The Chair stated that the completion rates of audit activities as at 31st March 25 in the annual plan, was an excellent result given the mid-year position and congratulated the Internal Audit Team on an excellent recovery. The Committee discussed the following: - · DBS Service – Recommendations which had not been fully implemented and a full audit of the service being included in the 2025/26 Audit Plan and why the medium / high risk actions had not been completed. The Director of Corporate Services would be asked to clarify if the previous recommendations had been completed with no risk exposure to the Council, prior to the full audit being undertaken. · The deferred list of work being reduced as a result of the new staff members establishing themselves and increasing the overall capacity of the Internal Audit Team. It was confirmed that the deferred audits from the 24/25 plan were included in the 2025/26 Audit Plan. · Review of capital leasing and assurance given. The Principal Auditor would confirm the results, which received a high assurance level. · Home to school transport – assurance regarding the risk exposure to the Council due to possible omissions. It was confirmed that it would be reviewed upon the follow-up exercise. · Home to School Contracts – potential lack of contract issues and risks / liabilities / insurance. The Principal Auditor stated that confirmation of contracts were expected from the service manager and would be confirmed in the follow-up exercise. · Schools Opting Out of Central Catering – Whether the governing body set the standards for procurement / employed school staff. It was confirmed that not many schools had opted out and the review was planned during quarter 2 would provide further details. It was also noted that all headteachers had received procurement training. · Concern that the officers were not present to respond to the 2 moderate reports to allow the Committee to comment on the issues raised.
Richard Rowlands, Strategic Delivery and Performance Manager presented a report which report provided the draft Annual Governance Statement (AGS) 2024/25 and sought comments from the Governance & Audit Committee prior to being forwarded for approval by Council as part of the Statement of Accounts. The report referred to the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Society of Local Authority Chief Executives revised framework guidance on the Code of Corporate Governance, which detailed the 7 principles provided within the framework. Details of how the Authority had complied with the framework were also outlined, along with significant issues faced during the year. It was added that a new section was included this year regarding conformance with the Code of Practice for the Governance of Internal Audit in Local Government. It was confirmed that the Council’s internal audit arrangements conformed with the Code of Practice as outlined in the CIPFA Code. The development of the AGS for 2024/25 involved the Strategic Governance Group which ensured it accurately reflected comprehensive and effective governance. The draft AGS 2024/25 was provided at Appendix A and the final version would be reported to Council before being signed by the Leader and Chief Executive and published with the audited Statement of Accounts 2024/25. The Committee discussed the following: - · Typographical errors and a reference to Covid 19 within the report. · Internal Auditor’s Report – it was confirmed that the figures in the table were correct. The figures related to the actual number of reports finalised, rather than activities finalised. The Chair suggested that a footnote be added to the report to clarify the position. · Other Significant Issues – There were other reports which had been highlighted to the officer. It was confirmed that the updated version would either be presented to the next Committee meeting or circulated to the Committee. Resolved that: - 1) The Annual Governance Statement be agreed, subject to the amendments highlighted by the Committee being added. 2) The amended report be reported to the next Committee meeting or circulated to the Committee. 3) The amended report be forwarded to Council for approval as part of the Statement of Accounts.
The Strategic Delivery & Performance Manager provided a report which presented the Committee with a summary draft Swansea Council’s Annual Review of Performance for the financial year 2024/25, for review and comment, in accordance with the requirements of Part 6 of the Local Government and Elections (Wales) Act 2021. It also demonstrated how the Council was acting in accordance with the sustainable development principle under the Well-being of Future Generations (Wales) Act 2015. It was added that the Annual Review of Performance 2024-25 was the Council’s annual self-assessment and well-being report and was a statutory requirement that enabled the Council to evaluate how effectively it was exercising its functions, using its resources, and delivering its Well-being Objectives in line with the sustainable development principle. The Annual Review of Performance looked at how well the Council delivered on its Well-being Objectives during the financial year 2024-25. It reflected on what’s working, where the Council could do better, and how it was making a difference. These objectives and the steps being taken to achieve them, were all set out in the Council’s Corporate Plan, along with the measures used to track progress. It was summarised that the Council had assessed its overall performance in 2024-25 as good, based on evidence across governance, use of resources and performance & improvement. The Committee discussed the following: - · Consultation / Engagement – The importance of including all stakeholders’ views within the report. · Oversight by Council committees - The Strategic Delivery & Performance Manager clarifies if the correct wording is being used in respect of the Committee’s terms of reference. · School Reserves – Clarification be sought on the schools’ budget process, particularly in respect of the amounts of reserves being held. · Scrutiny Performance Panel – Assurance being provided. Resolved that: - 1) The report provides assurance that it is a fair and balanced assessment of the Council’s performance, governance and use of resources during the financial year. 2) The Committee notes the best practices and areas for improvement based on the findings of the report.
The Strategic Delivery & Performance Manager provided a report which presented an overview of the status of the Council’s strategic risks and issues at 31 March 2025, to provide assurance to the Committee that they were being managed in accordance with the Council’s risk management framework. The report also confirmed continued effective application of the Council’s Risk Management Framework. It was outlined that managing strategic risks was integral to delivering the Council’s Corporate Plan 2023–2028 and achieving its Well-being Objectives. The risks in the report reflected key challenges across all objectives, including education, poverty, economy, climate, transformation, and safeguarding. Through the Corporate Risk Management Framework, the risks were identified, monitored, and managed to support informed decision-making, protect service delivery, and contribute to long-term outcomes for residents and communities. Details of the risk and issue status at the end of Q4 2024/25 were provided. It was noted that the Council’s Risk and Issue Registers recorded a total of 103 entries as at 31 March 2025 (95 Risks and 8 issues). This included 18 Strategic Risks and 7 Strategic Issues. The current status of these Strategic Risks and Issues was summarised in this report, with detailed records presented at Appendix A. Two Strategic Risks were exempt from publication and were summarised in a separate report for the Committee. The Chair queried the current status of the Inphase system. It was confirmed that it was in the process of being rolled out and good progress was being made. The target date for full implementation would be confirmed. The Chair would also contact the officer with specific queries regarding details within the report. The Committee discussed the following: - · Accommodation / Temporary Accommodation – Inclusion of asylum seekers in the report. Clarification would be sought from the department. · Assessment of Effectiveness – Clarification would be provided regarding how departments would assess effectiveness. Resolved that the status of the Council’s strategic risks and issues at the end of quarter 4 2024-25, be noted.
The Successful and Sustainable Swansea Corporate Transformation Plan Annual Report 2024-25 was presented ‘for information’.
The Audit Wales Recommendation Tracker Report was reported ‘for information’.
The Governance & Audit Committee Action Tracker was reported ‘for information’. The Chair requested that Minute No.71 from 22 January 2025 remained open due to Directors reports being currently under review, not closed.
The Governance & Audit Committee Work Plan was reported ‘for information’. It was noted that responses were awaited regarding confirming dates / times of Committee training sessions.
The Committee was requested to exclude the public from the meeting during consideration of the item(s) of business identified in the recommendation(s) to the report on the grounds that it / they involved the likely disclosure of exempt information as set out in the exclusion paragraph of Schedule 12A of the Local Government Act 1972, as amended by the Local Government (Access to Information) (Variation) (Wales) Order 2007 relevant to the item(s) of business set out in the report. The Committee considered the Public Interest Test in deciding whether to exclude the public from the meeting for the items of business where the Public Interest Test was relevant as set out in the report. Resolved that the public be excluded for the following items of business.
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