Loading
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: - Councillors P R Hood-Williams, J W Jones, S Pritchard, L V Walton and T M White declared personal interests in Minute No.27 – Annual Report of School Audits 2024/25.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee were approved as a correct record.
Nick Davies, Principal Auditor presented a ‘for information’ report which provided the Committee with the Annual Report of School Audits for the 2024/25 Municipal year and identified some common issues found during the audits. It was outlined that an audit of each primary, secondary and special school in Swansea was undertaken every 3 years. A standard audit programme existed for each school sector. It was added that Internal Audit had moved to yearly thematic reviews for the primary and special schools as agreed by the Director of Education and the Director of Finance & Section 151 Officer. For a number of years, a report summarising the school audits undertaken each year had been prepared for the Director of Education and Governance & Audit Committee. The report also identified the common themes which had been found during the audits. The School Audits Annual Report 2024-2025 was attached at Appendix A. It was noted that in 2024-25, Internal Audit continued with the ‘thematic’ review approach for primary and special schools covering Procurement and a review of Lunchtime Duty Payments to Staff. Both planned thematic reviews were successfully completed and furthermore, the team also finalised individual reviews for four secondary schools during the year. The Committee discussed the following: - · Payments in excess of £10,000 spend CPR limit, consideration be given to extending the sample parameters to over £5,000 and evidence of value for money being provided by schools. This would be discussed with the Chief Auditor. · Ad hoc work and how they had contributed to the audit opinion. · School Accounting instructions and how Internal Audit were involved in the update of the documents. · Incentives for schools to achieve improvements in procurement, the training being offered to schools throughout the year, checks being made on school training and the move to a new procurement system by schools. · Appendix 3 – assurance around risk management procedures and the possibility of introducing an independent check. This would be discussed with the Chief Auditor. · Lunchtime supervision, particularly involving headteachers and who was potentially receiving the payment. · Communications – paragraph 1.10 where there appeared to be a delay in Chairs of Governors reporting audit reports to Governing Bodies. It was explained that there were timescales set within the audit report management action plan to follow up recommendations and evidence of minutes were also sort confirming that the audits had been reported to Governing Bodies. · Training and checks being made on schools in respect of training attended. In addition, finance information was provided in Hwb. · Performance management appraisals for school staff. · Health & Safety – addressing security, health & safety and self-defence techniques given the incident last year in a neighbouring authority. A response would be circulated to the Committee. · Schools Support Team – some delays in schools providing confirmation that audit reports had been presented to Governing Bodies. The items outstanding would be followed up by the Schools Support Team. The Chair commented that the report was positive and she was encouraged with the introduction of a new procurement system in schools.
The Principal Auditor presented a detailed ‘for information’ report which summarised the audits finalised and any other work undertaken by the Internal Audit Section, during the period 1 April 2025 to 30 June 2025. A total of 18 audits were finalised during the quarter. The audits finalised were listed in Appendix 1 which also showed the level of assurance awarded 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. A total of 129 audit recommendations were made and management agreed to implement all of them. It was highlighted that a successful recruitment campaign had previously resulted in three full-time auditor posts being filled in December. As a result, some additional time continued to be required for training and mentoring during the quarter. Only 5 days were lost in the quarter to sickness absence. It was added that the Internal Audit Annual Plan for 2025/26 contained 122 separate audit activities. By 30 June 2025, 14 audit activities (11%) had been completed, with three additional activities (2%) substantially complete with the audit report issued as draft. As a result,17 audit activities had been completed to at least draft report stage (13%). An additional 30 activities were in progress at the end of the quarter (25%) and as a result, approximately 38% of the audit activities included in the 2025/26 Audit Plan had either been completed or were in progress. A copy of the plan showing the status of the activities up to 30 June 2025 were provided at Appendix 3. Reference was made to the two moderate assurance level reports in respect of the Housing Division – Pest and Animal Control and Destination Lettings 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 on 22 October 2025. The report also presented details of follow-ups during the quarter on audits with moderate, high and substantial assurance levels. The Committee discussed the following: - · The positive progress being made with staff training, appraisals and development. · The positive effect of low staff sickness on the progress of the Audit Plan.
Jonathon Rogers, Corporate Fraud Team Manager, presented a ‘for information’ report which provided a summary of the work completed by the Fraud Function of Internal Audit in 2024/25. The report provided a summary of the activities of the Fraud Function for 2024/2025 and reviewed achievements compared to target activities contained in the Fraud Function Anti-Fraud Plan for 2024/2025, approved by Governance & Audit Committee. It was explained that the volume of reports received by the team during 2024/25 had increased, details of which were shown in the appropriate tables within the report. This reflected the heightened awareness and visible profile of the team as the repository for external and internal allegations relating to the Councils functions. The key activities in 2024/25 covered the following areas of work: - · Joint work with Department of Work & Pensions’ (DWP) Counter Fraud, Compliance and Debt Service. · Social Housing. · Council Tax. · Blue Badge. · National Fraud Initiative 2024. · Discretionary Data Matching. · Employee Related Investigations. · Fraud Awareness. · Inter-Agency work and Data Exchange. It was added that there were seven planned activities identified in the Fraud Function Plan 2024/25 and all were fully achieved. Appendix B provided a commentary against all those activities. It was also noted that urgent employee investigations continued to be prioritised and time critical responses and actions undertaken. The Committee asked questions of the Officer, who responded accordingly. Discussions centred around the following: - · The positive report, particularly the proactive work undertaken in addition to the reactive work. · Increased referrals received from the external website / general public. · Savings being made by the Section and the potential to employ more staff in order to make more savings for the Authority. · The position in neighbouring authorities, some of whom provided different services to those provided in Swansea. · The online public reporting tool, the increasing referrals being received and not recording the actual numbers. · The realised overpayment and savings of £1,178,053.57 due to fraud. · Investigations into staff. · Proactive work / nti-fraud initiatives. Ben Smith, Director of Finance thanked the Corporate Fraud Team Manager and the team for the work of the team during the past year.
The Corporate Fraud Team Manager presented a ‘for information’ report which outlined the planned areas of activity for the Internal Audit Section’s Fraud Function for 2025/26 and was designed to provide a strategic view of the areas that would be subject to examination. The Internal Audit Fraud Function Annual Plan 2025/26 was provided at Appendix 1. The report highlighted the Council’s obligation to and the principles to tackling fraud. The Anti-Fraud Plan (AFP) represented the broad areas that would be covered and sets out to provide a balance between proactive and reactive counter fraud activity. It covered the activities of the Council that the Director of Finance and S151 Officer and the Chief Auditor considered to be the most likely to be subjected to fraud in some form, either from within the organisation or from external sources. It was hoped that there would be an increase in proactive activity when the planned expansion of resources had become embedded. It was outlined that the AFP aimed to build on activities and outcomes identified. It also aimed to focus on ‘high risk’ areas where the most significant losses could occur. Additionally, the AFP for 2025/2026 would continue to incorporate those work streams directly attributable to or supported by the Fraud Function. The report also detailed the measuring the value of the fraud function and focussing fraud function resources. The aim of the Plan was to demonstrate the Council’s ongoing commitment to tackle fraud, promote the highest levels of integrity, minimise the potential for reputational damage, and ensure transparency. The Chair thanked the Corporate Fraud Team Manager for the report.
Richard Rowlands, Strategic Delivery & Performance Manager presented a report which provided an overview of the status of the Council’s strategic risks and issues at 30 June 2025. The report provided assurance to the Committee that they were being managed in accordance with the Council’s risk management framework. The report confirmed the continued effective application of the Council’s Risk Management Framework. Details of the risk and issue status at the end of Q1 2025/26 were provided and included 19 Strategic Risks and 8 Strategic Issues. The current status of these Strategic Risks and Issues was summarised in the report, with detailed records presented at Appendix A, including effectiveness scores. Three Strategic Risks were exempt from publication and were summarised in a separate report for the Committee. The Committee discussed the following: - · The availability of additional guidance for departments on setting effectiveness scores for individual control measures to ensure consistency. · The management of the workforce sustainability and capability gaps risk. Ness Young, Director of Corporate Services outlined that this was service specific but the Authority was also taking strategic actions to address the risks. The Chair added that it was important to get the feel of the operational risks and challenges being faced. · Contingency actions being introduced to mitigate, reduce and minimize risks. · Measuring the effectiveness of the contingency actions introduced. · Actions / measures taken to manage / address risks. · Monthly review of the risk register. · Safeguarding - Position with DoLS – A response would be circulated. · Sustainable Communities for Learning – A 9-year programme from Welsh Government. · Care Information System – The plans in place to replace the current system and concerns due to the number of changes / new systems. Resolved that the status of the Council’s strategic risks and issues at the end of Quarter 1 2025-26, be noted.
Kelly Gillings, West Glamorgan Regional Transformation Programme Director presented 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. The report addressed the issue of delayed discharges from hospitals in the West Glamorgan region, which impacted upon patient flow and the efficiency of urgent and emergency care services. The report also described the scale of the challenge, factors contributing to delays, and actions being taken to improve discharge processes. It was added that the recommendations were located in Appendix A and the combined management response to the audit recommendations was detailed in the report. The Committee were provided with a comprehensive update regarding the progress made and were reassured that partner organisations were working together to address the issues raised in the Audit Wales report. The Committee asked questions of the officer, which were responded to accordingly. Discussions centred around providing a flowchart of accountability / reporting; the focus being on getting patients out of hospital; the focus upon KPI’s; treating patients in their community; and the increase responsibility of the nurse practitioner role. Further information was requested regarding a flowchart of accountability / reporting and the role of nurse practitioners. A progress report would be presented to the Committee in April 2026.
The Audit Wales Recommendation Tracker Report was presented ‘for information’.
The Governance & Audit Committee Action Tracker was reported ‘for information’.
The Governance & Audit Committee Work Plan was reported ‘for information’.
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.
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.
Lists the council's current councillors only. Co-opted members, officers and former councillors aren't shown.