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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 David Roberts (Lay Member) be elected Vice-Chair for the remainder of the 2025-26 Municipal Year. The Chair thanked Councillors P R Hood-Williams, M B Lewis. L V Walton and Julie Davies (Lay Member) for their contributions and support during their membership of the Committee. It was noted that the appointment of Governance & Audit Committee representative on the Strategic Governance Group for the remainder of the 2025-26 Municipal year would be added to the Committee agenda for 21 January 2026.
In accordance with the Code of Conduct adopted by the City and County of Swansea, no interests were declared.
Resolved that the Minutes of the previous meeting(s) of the Governance & Audit Committee were approved as a correct record.
Simon Cockings, Chief 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 July 2025 to 30 September 2025. A total of 21 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 158 audit recommendations were made and management agreed to implement all of them. It was highlighted that some additional time continued to be required for staff training and mentoring during the quarter. It was added that sickness absence increased in quarter two, primarily due to one instance of long-term sickness within the team. A total of 55 days were lost in the quarter to sickness absence. It was noted that the Internal Audit Annual Plan for 2025/26 contained 122 separate audit activities. As at 30 September 2025, 35 audit activities (29%) had been completed. An additional 36 activities were in progress at the end of the quarter (30%). As a result, approximately 59% 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 as at the 30 September 2025 was provided at Appendix 3. None of the reports issued in quarter two received a moderate or limited assurance rating. The report also presented details of follow-ups during the quarter on audits with high and substantial assurance levels. The Committee discussed the following: - · Future reports providing percentage of days lost to sickness to enable the Committee to observe any patterns or trends. The Chief Auditor stated that details would be provided in future. · The impact of additional hours worked on the team in respect of additional work undertaken for Swansea’ Regeneration Programme. The Chief Auditor clarified that the review was a separate, ongoing governance check on major projects, distinct from the separate standard audit of planning regulations noted in the report. It was confirmed that progress and governance on 8 major projects were reviewed. · The trend and manageability of audit deferrals. The Chief Auditor explained that deferrals were typically due to resource constraints and were consistent year-to-year, with justifications documented in the annual report and there was no significant escalation observed. · Audit Process Stages - The Chair requested clarification to assist the Committee on audit status terminology. The Chief Auditor explained the progression of the audit process from planned, allocated, in progress, to draft / final issued. · Training – The Chief Auditor confirmed that 99% of the team had completed specialised internal audit training modules, which was in addition to mandatory and internal training. · Internal Control Weaknesses and Follow-Up – The Chair queried the identified internal control weaknesses at Appendix 2. The Chief Auditor confirmed that while weaknesses were found, additional testing did not reveal significant issues. He added that all recommendations were accepted and would be followed up as part of the standard follow-up procedure. · Unofficial Funds Audit Follow-Up – The Chair sought clarification on audits where unofficial funds had not been audited timely. The Chief Auditor stated that these recommendations were accepted and would be revisited during standard follow-up work to ensure compliance.
The Chief Auditor presented a report that provided a summary of the recommendations made following the fundamental audits and mid-cycle reviews in 2024/25 and identified whether the agreed recommendations had been implemented. It was noted that following the completion of the 2023/24 fundamental audits, 10 out of the 14 audits had a High Assurance rating, three audits had a substantial assurance rating (Council Tax, Business Rates (NNDR) and Employee Services). Accounts Receivable had a limited assurance rating at the time of the last audit. However, the Governance and Audit Committee had received regular progress updates in relation to the Aged Debt Project since the last full audit was completed. Of the 35 recommendations reported and agreed, 24 had been fully implemented, 5 partly implemented, 4 had not been implemented and 2 were not yet due. The percentage of recommendations implemented by the time of drafting the report was 69%. An analysis of classification of the recommendations noted as partly or not implemented was provided at Appendix 2 and further details of these recommendations at Appendix 3. Only 2 Medium Risk recommendations were noted as being partly implemented. All the remaining recommendations that had not been fully implemented were classed as Low Risk recommendations. It was added that the implementation of the outstanding recommendations would be reviewed as part of the 2025/26 audits. The remaining outstanding recommendations relating to the other fundamental audits would be followed up when the audits were next completed as part of the rolling programme. Discussions followed regarding: - · Outstanding recommendations not yet implemented. The Chief Auditor explained that explanations were provided at Appendix 3. The Committee were pleased to note the progress. It was also highlighted that for the two medium risk recommendations that had not been fully implemented, additional staff had been recruited in order to address the issues identified as soon as possible. · Accounts Receivable – It was noted that the Committee would receive a progress report to the next scheduled meeting. The Chair requested that further consideration be given to altering the methodology / cyclical approach currently being followed. The Chief Auditor agreed to raise this for consideration with CMT to inform the 2026/27 audit plan. The Chief Auditor also stated that he would shortly consult with Corporate Management Team regarding next year’s plan as part of the usual consultation exercise.
Sarah, Lackenby, Head of Digital & Customer Services presented ‘for information’ the annual letter from the Public Services Ombudsman for Wales for the year ending 2024-25. The report detailed complaint volumes, intervention rates and improvements in handling times. The Council received 113 complaints, with 109 closed by the Ombudsman, 12 requiring intervention, with only one being upheld. It was added that the majority of complaints related to social services, environment, and housing, with a notable drop in complaints about the complaint handling process. The Council received 24 Ombudsman recommendations, all of which had been completed. There were some delays in providing evidence to the Ombudsman, which affected compliance statistics and new measures had been implemented to improve performance. The Committee discussed the following: - · The nature of complaints, use of external investigators and partnership arrangements. · The correlation between increased complaints and complaints handling. It was clarified that the increase was in service-related complaints, while complaints about the handling process itself had decreased. · Reciprocal arrangements for external investigators. It was explained that social services complaints required highly specialized investigators and while there was sharing of resources across Wales, the pool remained small and specialized. The Chair and Committee were pleased with the progress being made.
Lee Wenham, Head of Communications, Corporate Planning and Performance presented an overview of the status of the Council’s strategic risks and issues to 30 September 2025, to provide 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 Q2 2025/26 were provided and included 20 Strategic Risks and 4 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. Six Strategic Risks were exempt from publication and were summarised in a separate report for the Committee. Resolved that the contents of the report be noted.
Resolved that the item be deferred to the next scheduled meeting and an officer be invited to present the report.
Jemma Trivett, Audit Wales provided the findings of the national thematic review of Commissioning Arrangements by Audit Wales. The report detailed the main findings and recommendations of the Audit Wales Report, which was provided at Appendix A. It was explained that the review assessed the Council's corporate commissioning arrangements, finding most elements in place for value for money but identified opportunities for improvement, resulting in three recommendations. Ness Young, Director of Corporate Services presented the Council's management response outlining the actions taken to strengthen processes, ensure compliance and enhance stakeholder participation. She detailed the Council's actions, including developing a draft commissioning strategy, updating tools / templates, integrating compliance monitoring into governance processes and establishing a five-year review cycle for key services. It was added that the new strategy emphasized engagement with both internal and external stakeholders as a core principle in commissioning reviews. The creation of a SharePoint repository to store tools, templates, guidance, review outcomes and case studies, ensuring accessible organizational learning was also highlighted. The Committee noted the report and welcomed the actions being taken to strengthen the Council’s commissioning arrangements.
Gareth Jones, Audit Wales provided the background to the Audit Wales Report into Risk Management Arrangements. The report detailed the main findings and recommendations of the Audit Wales Report, which was provided at Appendix A. He summarized that the Council had strengthened its risk management framework, aligning it with strategic objectives. Areas for improvement were also identified, including horizon scanning, risk definition and systematic use of data. The Director of Corporate Services outlined the actions taken by the Council, including embedding horizon scanning in service planning, scheduling strategic risk reviews, issuing new guidance on risk appetite / smart controls and collecting partner risk registers for integrated review. It was added that Internal Audit would review the effectiveness of the risk management framework during 2026/27 and highlighted that escalation rationale was now explicitly documented in Corporate Management Team agendas and minutes. She confirmed that from April 2026, each Director would present a report to the Governance and Audit Committee on key risks and actions, to enhance the Committee’s understanding of operational and strategic risk management. The Director of Corporate Services would commence the reporting. The Chair welcomed this development as an additional way for the Committee to gain assurance regarding the management of key operational risks. The Committee noted the report and welcomed the actions being taken to further strengthen the Council’s risk management arrangements. The Committee also requested further understanding and awareness of stakeholder engagement. The Director of Corporate Services would arrange for copies of the Council’s Public Participation Strategy and Consultation and Engagement Strategy to be circulated to Committee members.
The Audit Wales Recommendations Tracker Report was provided ‘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. (Closed Session)
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