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The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED:- That the Terms of Reference be noted.
RESOLVED:- (i) That the Committee received the Panel Performance Assessment report (Appendix 1). (ii) That the Committee reviewed the council’s response to the PPA report (Para 4.8 and Appendix 2) and made recommendations for changes as it deemed appropriate.
RESOLVED:- (i) That the Governance & Audit Committee considered the processes in place to support the effective management of risks. (ii) That the committee confirmed satisfaction with the Council’s risk management process, subject to the caveat that some corporate risk ratings were not fully aligned with internal assessments. This was noted for future consideration.
RESOLVED: That the Governance and Audit Committee Work Programme was acknowledged
RESOLVED: - That the GAC Development Programme was acknowledged.
RESOLVED:- (i) That the Statement of Accounts (Appendix 1) for the financial year 2022/23 were approved. (ii) That the Committee agreed the contents.
RESOLVED: (i) That the Governance and Audit Committee recommended the Counter Fraud Strategy and Counter Fraud Policy and Procedures 2025–28 to the Executive Board for approval.
There were no apologies for absence.
RESOLVED: - That the Minutes of the Meeting held on 10 July 2025 be signed as a correct record.
Decision as recorded
RESOLVED:- That the Terms of Reference be noted.
RESOLVED:- That the Terms of Reference be noted.
Decision as recorded
RESOLVED:- (i) That the Committee received the Panel Performance Assessment report (Appendix 1). (ii) That the Committee reviewed the council’s response to the PPA report (Para 4.8 and Appendix 2) and made recommendations for changes as it deemed appropriate.
The Chief Executive presented report CE/19/25, which included the final Panel Performance Assessment (PPA), draft response statements, and an action plan addressing the recommendations. The committee was reminded of its statutory duty under the Local Government & Elections (Wales) Act 2021 to review the council’s response and suggest changes. Any recommendations not adopted must be formally justified. The Lead Member for Finance and Performance expressed thanks to the panel members, officers, and elected members involved in the assessment process and endorsed the contents of the report. The committee discussed the following: · Concerns were raised about governance, referencing section 10.8 of the report and the Auditor General’s observation of fractured relationships within the council. · Members noted limited progress on recommendations from January 2024 and questioned whether the council’s response was sufficiently robust. · The 12-month timescale for the governance review was challenged. · Lay members’ limited access to internal information was highlighted as a barrier to understanding council dynamics. · Members agreed that the PPA report was accurate and acknowledged several longstanding issues, including ongoing tensions between officers and members, the divisive nature of the Local Development Plan, and instances of personal criticism during legal proceedings. Despite these challenges, there was a sense of optimism following the appointment of the Interim Chief Executive. · Governance concerns were linked to the Welsh Audit Office’s planning governance report, which, although separate from the PPA, was still seen as relevant. Officers proposed actions to address these issues, including member training and behaviour improvement. · Members stressed the need for a well-defined specification for the external governance review and asked to see the draft ahead of its finalisation in December 2025 to help spot any gaps. · Concerns about misalignment between policy and operations prompted calls for clearer role definitions to support expected behaviours and successful implementation of the action plan. · The action plan’s lack of strategic direction was highlighted, particularly the absence of a developed Economic Prosperity Strategy. · Insufficient detail was noted on reviewing the code of conduct and the council’s operational model. · Capacity issues were raised, especially in economic development and advancing city status. · Member and staff engagement appeared limited, with only a few recommendations addressing their involvement. · Additional gaps included no reference to the Business Improvement District, weak continuity planning with partners and the Public Service Board, and over-reliance on external reviews, risking weaker internal accountability. · A regular internal review of the operating model was advised. · Clarification was sought on strategic leadership and whether it would be led by the WLGA or another body. · A call was made to align committee reports with the five ways of working: long-term thinking, prevention, integration, collaboration, and involvement. Concerns were raised about the council’s capacity to implement this effectively. · Officers clarified that the report was still in draft form and noted that roles and responsibilities might be included in the terms of reference for the external governance review. · External support was acknowledged in three areas: management capacity review, corporate governance review, and place making work. · Officers stressed that external involvement must be matched by internal ownership to ensure accountability. · Members proposed that all eight recommendations explicitly reference both members and officers to reflect shared responsibility. · Assurance was given that lay members had been invited to the self-assessment workshop, and feedback from the session could inform revisions to refine the action plan. · Members questioned the frequency of progress updates, finding a 12-month cycle too infrequent and agreeing that more regular reporting was needed for effective monitoring. · The committee reiterated the importance of the “recognise, reflect and improve” approach, noting that meaningful improvement required clarity on current position and past challenges. · Members suggested aligning action plan updates with Executive Board and leadership timelines, noting that updates were already being reviewed weekly by senior leaders. · Professionalism across political lines was acknowledged, though some members cautioned against downplaying the report’s findings, citing triangulated evidence of broader issues. · The economy section showed strong results despite a small budget, with achievements like city status, investment zone designation, and regeneration projects. Investor interest was rising, and new funding options were being pursued. · The success of the recent Eisteddfod was praised for raising Wrexham’s profile, with staff and volunteers commended for their delivery. · Forward planning was highlighted, including the development of a Strategic Development Plan (SDP) for North Wales, which will guide future work on the Local Development Plan (LDP). · Members acknowledged the pressures on the small economy team and welcomed the appointment of a new Investment Zone Manager. Additional staffing is expected to support delivery. · The need for continued investment in jobs and growth was emphasised as key to tackling deprivation. · Members were encouraged to remain focused on public priorities as outlined in the council plan. · Constitutional integrity was raised, with reference to a formal response submitted to the Ombudsman regarding recent concerns. An outcome is expected in October. · The Deputy Leader, who led the PPA process in the Leader’s absence, acknowledged various challenges but highlighted continued service improvements without major cuts, crediting teamwork and commitment. He emphasised collective responsibility, praised officers’ professionalism, and urged members to focus on the report’s strengths and improvement opportunities. RESOLVED:- (i) That the Committee received the Panel Performance Assessment report (Appendix 1). (ii) That the Committee reviewed the council’s response to the PPA report (Para 4.8 and Appendix 2) and made recommendations for changes as it deemed appropriate.
Decision as recorded
RESOLVED:- (i) That the Governance & Audit Committee considered the processes in place to support the effective management of risks. (ii) That the committee confirmed satisfaction with the Council’s risk management process, subject to the caveat that some corporate risk ratings were not fully aligned with internal assessments. This was noted for future consideration.
The Chief Executive submitted and introduced the report CE24/25 as part of the Council’s routine review of its risk and control register. Members were informed that the report provided assurance on risk management arrangements and outlined departmental and corporate risks, assessed monthly using a red amber yellow and green rating system. Mitigation measures were detailed, with particular attention given to red-rated risks such as safeguarding, housing, and education. These were acknowledged as inherently high-risk but not accepted without active intervention. The report was presented in the usual format, with a revised version expected at a future meeting. The committee discussed the following: · Whether findings from the Panel Performance Assessment (PPA), particularly around communication, had been incorporated into the risk register. · Officers confirmed the register reflected data up to June (Q1), and PPA findings would be included in future updates. · Officers agreed to provide quarterly updates of corporate risks with narrative summaries, whilst maintaining full reviews every six months. · Concerns about the clarity and effectiveness of mitigation measures for departmental risk CO2 (social exclusion and deprivation), including the lack of measurable indicators and a clear timeframe for updating the Tackling Poverty Strategy. · Officers acknowledged the challenge of measuring deprivation locally and confirmed the strategy was under review, with an action date of 31 March 2026. · A discrepancy between the amber rating in the council’s self-assessment and the yellow rating in the corporate risk register for CO7 (statutory and governance compliance). · Officers gave their commitment to improving alignment in future updates and confirmed statutory obligations were being met. · Officers confirmed that the colour-coded system guided scrutiny and that red risks received focused attention. · Members emphasised the need for clearer links between mitigation programmes and measurable outcomes, particularly in tackling deprivation through education, housing, and social care. · Concerns about the deteriorating condition of roads and the use of borrowed funds for infrastructure improvements. · Officers explained that borrowing was undertaken through a Welsh Government-funded initiative, enabling additional capital investment. · Positive feedback from residents regarding recent road improvements, particularly the sensitive reintroduction of 30mph zones in appropriate areas whilst retaining 20mph limits near schools and hospitals. · Concerns were raised about poor staff retention within planning services, with exit interviews not being fully utilised to identify and address underlying issues. RESOLVED:- (i) That the Governance & Audit Committee considered the processes in place to support the effective management of risks. (ii) That the committee confirmed satisfaction with the Council’s risk management process, subject to the caveat that some corporate risk ratings were not fully aligned with internal assessments. This was noted for future consideration.
Decision as recorded
RESOLVED: That the Governance and Audit Committee Work Programme was acknowledged
The Head of Service for Internal Audit and Technical introduced the governance and audit work programme, noting that two amendments had already been identified for the next meeting. An updated version will be circulated with the next set of minutes. During discussion, Members raised the following points: · Members confirmed the importance of receiving regular updates on the work programme, as previously requested. · It was suggested that the draft specifications for the external governance review be scheduled for discussion at the November meeting. · The committee agreed the work programme was progressing as expected. RESOLVED: That the Governance and Audit Committee Work Programme was acknowledged
Decision as recorded
RESOLVED: - That the GAC Development Programme was acknowledged.
The Head of Service for Internal Audit and ICT confirmed that the first of three planned training sessions had taken place, with the remaining sessions scheduled for 1 December and 2 February. The following was discussed:- · Members suggested future topics such as governance structures, committee roles, and the function of lay members. · Concerns were raised about limited access for those unable to attend training sessions, prompting requests for repeat or virtual sessions. · Officers agreed to explore alternative formats, noting that interactive sessions work best in person, while factual content could be delivered online. · Training was recognised as essential for risk mitigation and should be prioritised. · Members felt one session was insufficient and supported opening relevant sessions to non-committee members to improve engagement and use officer time effectively. · The committee discussed gaps in the submitted skills matrices, and officers agreed to resend them to encourage responses. · Members requested a session on the council’s governance structure, decision-making, and the role of the Governance & Audit Committee, especially in relation to Welsh Government expectations. · Combined training for lay members across committees was suggested for foundational topics. · Governance was agreed as the starting point for future sessions, with a phased, inclusive approach beginning with lay members. · The development programme would continue to be refined to ensure relevance and alignment with the wider governance action plan. · A risk management session may be arranged through the council’s insurers, and a rerun of financial accounts training was proposed to coincide with related committee items. · Members were invited to submit further suggestions, and an update was provided on the recruitment of an additional lay member, with a report due to Council on Wednesday evening. RESOLVED: - That the GAC Development Programme was acknowledged.
Decision as recorded
RESOLVED:- (i) That the Statement of Accounts (Appendix 1) for the financial year 2022/23 were approved. (ii) That the Committee agreed the contents.
The Chief Officer for Finance and Information submitted report COFI/33/25, presenting the final audited Statement of Accounts for 2022–23. The audit had been completed following a complex review of historic asset valuations, resulting in technical adjustments totalling £93.998 million. These affected unusable reserves only and had no impact on usable balances or the council’s overall financial position. A further adjustment of £4.6 million was made to de-recognise capital expenditure on environmental improvements not linked to specific assets. Additional amendments were made to related party disclosures (Note 5) and officer remuneration (Note 17), correcting pension cost reporting. Audit Wales confirmed the audit was substantially complete and an unqualified opinion would be issued, pending receipt of the signed letter of representation. Certification was scheduled for 19 September. A remaining £4.64 million reserve revaluation balance was noted for review in the 2023–24 audit. The committee was asked to approve the final accounts and the letter of representation. Members raised the following points: · Officers clarified that member interest disclosures did not influence funding decisions. Payments were based on contracted services, and grants linked to declared interests were disclosed separately. · A £150,000 adjustment related to the North Wales Economic Ambition Board was explained as a pension correction based on the council’s 12.5% share and deemed immaterial. · The £4.64 million reserve revaluation balance was expected to be resolved by October 2025. · The movement from a £112 million deficit to a £183 million surplus was attributed to a £259 million remeasurement of net pension liabilities, reflected below the line in the accounts. · Pension liabilities were confirmed to be fluctuating, with a downward trend. A surplus may be possible in 2024–25, subject to a new accounting standard on asset ceilings. · A £24 million shift in earmarked reserves was queried, including £1 million in legal costs and changes in school balances. Officers explained this was largely due to carried-forward grant reserves, including COVID-related education funding. · Members requested greater transparency on how grants were credited to services. Officers noted these allocations were reflected in internal reporting but not always visible in published accounts. · The asset register had been reviewed and updated. Assets held for sale in 2022–23 would appear as disposals in 2023–24. · Wrexham’s reported borrowing of £463 million was explained as fully revenue-funded and used solely for capital investment. Around 80% related to housing stock, with the council owning approximately 11,500 dwellings the second highest in Wales. · Borrowing was regulated under treasury management codes and sourced mainly from government bodies. A significant portion (£140–150 million) was borrowed to exit the former housing subsidy system. · The housing business plan spans 30 years and included cyclical reinvestment aligned with the Welsh Housing Quality Standard. · Audit Wales confirmed borrowing was subject to appropriate checks and balances and cannot be used for day-to-day expenditure. · Members noted that Wrexham’s high debt per capita was mitigated by its substantial housing assets. · Clarification was provided on heritage assets, which include civic regalia and monuments but not buildings. Assets such as The Groves and Tŷ Arlŷs are classified under land and buildings in Note 20. · The inclusion of New Directions Education Ltd in the related party note was due to a declared member interest and high transaction value, in line with standard disclosure practice. · A new leasing standard will apply from 2024–25 and was expected to impact the balance sheet. Officers will provide training ahead of implementation. · External audit fees were disclosed in Note 16. Costs will increase for 2023–24 due to asset revaluation complexity, though the council resolved the issue internally without external consultancy. · Audit Wales confirmed that the Auditor General welcomed public correspondence on financial concerns, assessed based on materiality. · The committee approved the Statement of Accounts and thanked Audit Wales and council officers for their work. RESOLVED:- (i) That the Statement of Accounts (Appendix 1) for the financial year 2022/23 were approved. (ii) That the Committee agreed the contents.
Decision as recorded
RESOLVED: (i) That the Governance and Audit Committee recommended the Counter Fraud Strategy and Counter Fraud Policy and Procedures 2025–28 to the Executive Board for approval.
The Chief Officer for Finance and Information submitted report COFI/33/25, presenting the updated Counter Fraud Strategy and Policy for 2025–28. The Head of Service for Internal Audit and Technical informed members that the Counter Fraud strategy was reviewed on a three-year cycle, which outlined the Council’s approach to preventing, detecting, and responding to fraud, bribery, and corruption. It included an updated action plan aligned with the Audit Wales Tackling Fraud report, with progress to be reported annually and actions amended as needed. The committee discussed the following: · The Counter Fraud strategy was recommended for submission to the Executive Board. · An amendment to Chief Officer Responsibilities was accepted: crimes with sufficient evidence must be reported to the police, removing discretionary language. · Members discussed the scope of fraud definitions, including misuse of council assets for electoral gain. Officers confirmed this would be covered under new legislation from September 2025, introducing a “failure to prevent fraud” offence. · Clarification was provided on internal processes for investigating fraud involving elected members. Investigations may begin internally and typically involve the Monitoring Officer and Internal Audit, triggered by whistleblowing, direct reports, or the counter fraud email. · Members requested clearer procedural guidance for reporting and detecting fraud involving elected members, beyond references to “culture” and “personal responsibility.” Officers encouraged completion of the online training module. · Fraud case numbers were reported through regular updates to the committee. · The committee discussed making online counter fraud training mandatory. Whilst currently optional, this was under review across North Wales authorities. · The committee recommended mandatory counter fraud training for members and officers to support a strong anti-fraud culture. Officers agreed to explore implementation. · Lay members were confirmed to have access to the council’s e-learning portal and were encouraged to complete the training. RESOLVED: (i) That the Governance and Audit Committee recommended the Counter Fraud Strategy and Counter Fraud Policy and Procedures 2025–28 to the Executive Board for approval.
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