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The decisions as the council's minutes record them. A plain-language summary follows once it has been written.
RESOLVED:- (i) That the Governance and Audit Committee considered the processes in place to support the effective management of risks at WCBC. (ii) That the Governance and Audit Committee receive a further update report in May.
RESOLVED:- That the Governance and Audit Committee considered the governance arrangements in place to support the Council’s Change Programme.
RESOLVED: (i) That the Statement of Accounts (Appendix 1) for the financial year 2023/24 were approved. (ii) That the Committee agreed the contents of the management representation letter (Appendix 2).
RESOLVED:- That the Terms of Reference be noted.
RESOLVED:- That the Governance and Audit Development Programme be noted.
RESOLVED: That the Governance and Audit Committee considered the report and obtained satisfactory explanations regarding any areas of concern.
RESOLVED:- That the Governance and Audit Work Programme be noted.
Apologies for absence were received from Councillors Trevor Bates and Becca Martin.
RESOLVED:- Agreed that the minutes of the meeting held on 11 December 2025 be signed as a correct record.
There were no declarations of interest.
Decision as recorded
RESOLVED:- (i) That the Governance and Audit Committee considered the processes in place to support the effective management of risks at WCBC. (ii) That the Governance and Audit Committee receive a further update report in May.
The Chief Executive submitted a report (CE/07/26) providing assurance to the Governance and Audit Committee on the Council’s risk management arrangements and updating Members on the Council’s corporate risks. The Chief Executive introduced the Quarter 3 report, confirming that Wrexham Council continued to follow its established processes for identifying, assessing, and recording risks. All risks had been reviewed by their owners for Quarters 2 and 3, and the committee was assured that appropriate controls and mitigations were in place. The report summarised ten corporate risks, with nine remaining stable and one reducing slightly. Supporting appendices set out the strategic risks, their departmental links, current assessments, and direction of travel, with each risk classified as either mitigate or tolerate. Wrexham Council continued to use a structured matrix to assess likelihood and impact, recognising that some residual risk was unavoidable due to the nature of frontline services. The only reduced risk related to potential harm to individuals owed a duty of care. The Senior Leadership Team based this assessment on professional judgement, service trends, national context, and available data. Although the risk had decreased slightly, it remained inherent. Risk assessment was reaffirmed as a key component of good corporate governance, essential for understanding organisational exposure and ensuring effective mitigation, despite the demanding nature of the process. The following points were discussed: - · Members noted that the report provided a clear framework for the Council’s current risk management arrangements and offered assurance on how risks were being monitored and controlled. · A query was raised regarding departmental risk HE009 (CCTV revenue shortfall), which showed an increased risk rating without an accompanying explanation in the report. · Officers clarified that: a) Detailed commentary for departmental risks was held within the full risk register, which was not included in this summary report due to space constraints. b) The risk report focused on trends, existing controls, and mitigation status rather than narrative explanations for each departmental risk. · The Deputy Leader and Lead Member for Partnerships and Community Safety confirmed that: a) The increased risk related to insufficient funding for CCTV services. b) Funding from North Wales Police and voluntary contributions from community councils was not sufficient to meet service costs. c) A report was being prepared for the Executive Board outlining funding pressures and proposed next steps. d) Some community councils contributed financially whilst others did not, creating additional budget pressures. · Committee members highlighted the importance of clearly explaining why departmental risks have risen. In response, officers committed to including concise explanations for any increased risk ratings in upcoming reports. · A question was raised about to reducing the number of corporate risks in the future. The Chief Executive explained that: a) Continued focus on existing mitigation actions was essential. b) Not all mitigations would lead to reduced risk levels; some were designed to maintain stability. c) Due to the nature of council services, particularly in areas such as social care, some residual risk would always remain. d) The aim remained to reduce risks wherever evidence showed that mitigations were having a positive impact. RESOLVED:- (i) That the Governance and Audit Committee considered the processes in place to support the effective management of risks at WCBC. (ii) That the Governance and Audit Committee receive a further update report in May.
Decision as recorded
RESOLVED:- That the Governance and Audit Committee considered the governance arrangements in place to support the Council’s Change Programme.
The Chief Executive submitted a report (COGC/24/26) that provided assurance to the Governance and Audit Committee on the Council’s Change Programme arrangements and updated the Committee on recent progress. The Lead Member for Housing and Climate Change gave a short introduction, noting that officers were available to respond to detailed questions. He confirmed that the Change Programme had been developed in 2024, with a further report to the Executive Board in May 2025 setting longer‑term commitments across its five key themes. Responsibility for the programme had since transferred to Kay O’Flaherty, Interim Head of Service Performance, following structural changes within the organisation. Monthly meetings were now held with lead members and officers in high‑spending areas to review efficiencies and progress on longer‑term projects. The Interim Head of Service Performance, Improvement and Partnerships and Transformation reported that early work since December had focused on strengthening governance and ensuring the programme had the necessary structure and capacity. The Change and Efficiency Board met monthly under revised terms of reference, with high‑spending areas and key projects reporting directly to lead members and chief officers. Two secondments had increased project team capacity, and governance and reporting arrangements for the five programme themes had been updated. All projects were now mapped within the Insights system, enabling clearer reporting and earlier identification of issues. Benefits realisation processes had been strengthened, and internal communications refreshed using approaches adopted by other councils. The priority moving forward was to ensure officers understood the Change Programme, knew how to contribute ideas, and were supported to develop those ideas into deliverable projects. The committee noted and discussed: · A member asked how AI was being used within the Change Programme and how best practice was being shared across and beyond the Council. · Officers explained that the Council had begun using tools such as Copilot to support tasks like summarising documents and creating content. They also highlighted the early rollout of the Magic Notes project in Social Care, which used AI to transcribe conversations and produce report‑ready notes, already showing time savings and reduced duplication. Benefits from this project were being tracked, with a report due back to the Board within six months. · Best practice was shared through theme boards, where services could learn from projects underway in other areas, and through wider networks such as the WLGA digital advisory group and other public and private sector forums. · A question was raised about the urgency of the Change Programme given financial pressures on local authorities. Officers confirmed that the programme formed part of the Council’s response to the projected medium‑term budget gap, currently estimated at around £12 million for 2027–28. · It was noted that recent funding settlements had been higher than anticipated, reducing the immediate need for significant cuts, but the Change Programme remained essential in helping to bridge future gaps and improve service delivery. · Members were informed that the programme was now being accelerated, with political and officer oversight strengthened and workstreams progressing at greater pace in light of the financial challenges ahead. · The Chief Executive noted that the Change Programme was only one part of the wider work needed to keep the Council financially viable, alongside ongoing efficiency work in major service areas and national changes affecting demand. · He explained that services were also reviewing how they supported older people, ensured care packages were appropriate, and helped children remain safely within their families, with this broader work continuing alongside the formal programme. · He emphasised that while urgency was necessary, the Council also needed a measured approach to modernisation, focusing on digitisation, demand management and appropriate levels of intervention. · Members asked for clearer reporting, including concrete examples of progress and impacts on services, noting that current language lacked clarity. · A member queried the original two‑year timeframe for the Change Programme and whether it had become a rolling programme. Officers confirmed that ongoing change was necessary due to rising demand, technological developments and financial pressures, and that the programme now needed to continue beyond the initial period. · Concerns were raised about how progress and outcomes were being measured, including whether financial benefits had been realised and whether targets existed for each theme. · Officers confirmed that the programme had delivered significant financial benefits in the previous year, though fewer this year due to a better‑than‑expected settlement. They agreed that clearer reporting on outcomes and performance was needed and committed to providing this in future updates. · Members expressed concern that the report did not clearly show what the Change Programme had achieved, noting the absence of measurable outcomes, benefits, or evidence of impact. · Officers acknowledged the need for clearer reporting and confirmed that both financial and service‑improvement benefits from previous years could be included in future updates. It was explained that new project reporting arrangements were designed to ensure benefits were tracked and verified once projects were completed, including time savings, cashable efficiencies, and reductions in operational costs such as printing and postage. · Officers confirmed that improved internal communications were being re‑established, with plans to assess staff awareness and engagement by Quarter 3. · The committee was reminded that the original terms of reference focused heavily on delivering savings for the 2024–25 and 2025–26 budgets, and that these targets had been met through the change and efficiency process. · Members requested sight of the revised terms of reference for both the Change Programme and the Change and Efficiency Board to provide assurance on governance. · Questions were raised about capacity to deliver the programme, given the Interim Head of Service’s multiple responsibilities. Officers stated that the roles complemented each other and that the digital and transformation teams were now well established, with additional capacity provided through secondments. · Members asked whether further resources were needed to accelerate change. Officers confirmed that the change team was being strengthened and that service areas also needed capacity to lead their own transformation work. · It was confirmed that no additional permanent posts had been created, with current capacity supported through secondments. Future staffing needs would be reviewed as the programme developed. · Officers highlighted that £1 million per year had been allocated in the capital programme to support change projects, with business cases required to justify investment and demonstrate long‑term revenue benefits. · Members requested a further update around July to reflect ongoing developments and provide clearer evidence of progress. RESOLVED:- That the Governance and Audit Committee considered the governance arrangements in place to support the Council’s Change Programme.
Decision as recorded
RESOLVED: (i) That the Statement of Accounts (Appendix 1) for the financial year 2023/24 were approved. (ii) That the Committee agreed the contents of the management representation letter (Appendix 2).
The Chief Officer for Finance and ICT submitted a report (COFI/12/26) asking Members to approve the Council’s Statement of Accounts for the financial year 2023/24. The Chief Officer for Finance and ICT introduced the report and confirmed the 2023–24 Statement of Accounts was presented for certification before handing over to Audit Wales. · He noted that the draft pre‑audit accounts had already been brought to committee and that the full 2023–24 draft had been completed ahead of the delayed 2022–23 accounts. · The final audited accounts were now complete (Appendix 1), with the Audit Wales report provided in Appendix 3. · Amendments made following the audit were summarised, including corrections to Related Parties, Officer Remuneration, Asset adjustments, minor valuation updates, a £286,000 presentational change to the revaluation reserve, and a reduction in short‑term debtors funded through reserves. · Audit Wales also required a formal letter of representation, included at Appendix 2. The Audit Wales Manager presented the External Auditor’s Report. Final sign‑off from the Auditor General was dependent on receiving the Letter of Representation. She noted one remaining historic cost and revaluation issue, with a small balance to be reviewed in future years, though it did not affect the accuracy of the accounts. Two uncorrected items were highlighted, but neither impacted the unqualified opinion. All other identified issues had been corrected, and there were no matters preventing a clean audit opinion. The following points were raised:- · It was explained that the benchmarking of the Council’s financial position was only done periodically through specific studies by Audit Wales and others. · The draft accounts were ready to circulate and that an additional meeting on 18 June was proposed to consider them. · Audit Wales reported that the 2024/25 audit had already begun, with completion expected by mid‑April, and that the 2025/26 audit was planned for later in the year to bring the timetable fully up to date. · Officers confirmed that details of a specific historic loan could be provided separately . · It was clarified that the £5.6m adjustment related to cancelled Section 117 debtor invoices following legal advice, funded through reserves, and not linked to other debtor balances. · Members discussed fairness to the Council and taxpayers regarding the cancelled Section 117 debtor invoices, with concerns raised about ensuring equitable treatment and the financial impact on the authority. · A question was put to Audit Wales about whether Section 117 issues were consistent across Wales; It was explained that approaches varied between areas depending on local arrangements with health boards and that it was not a uniform position. · The £5.6m adjustment did not affect the Gateway project as the capital funding was already secured within the capital programme and the project was progressing with no associated risk. · Members expressed a desire for continued assurance that wider Section 117 issues were being addressed; officers confirmed ongoing work, whilst noting that full resolution remained challenging. · The committee approved the 2023–24 Statement of Accounts, with one abstention recorded. · The committee also approved the Management Representation Letter, again with one abstention. RESOLVED: (i) That the Statement of Accounts (Appendix 1) for the financial year 2023/24 were approved. (ii) That the Committee agreed the contents of the management representation letter (Appendix 2).
Decision as recorded
RESOLVED:- That the Terms of Reference be noted.
RESOLVED:- That the Terms of Reference be noted.
Decision as recorded
RESOLVED:- That the Governance and Audit Development Programme be noted.
The Head of Internal Audit and Technical provided an update on member training, noting that no further sessions were currently booked but positive feedback had been received from the recent CIPfa‑delivered training. Members were invited to identify any additional training needs: · A request was made for a session explaining the Council’s committee structure and governance processes. · Officers confirmed this information already existed from member induction and could be delivered as a short overview before a future committee meeting. · A further virtual session would be arranged on the self‑assessment checklist ahead of the annual counter‑fraud report in May. · An offer was made to provide a pre‑meeting session for members ahead of the proposed 18 June meeting to support understanding of the 2024/25 accounts. · A request was made to include the management change programme within the governance structure presentation, but officers advised this would need to be delivered separately. · Clarification was provided that the discussion on training was separate from the next agenda item, which related to outstanding high‑priority recommendations. RESOLVED:- That the Governance and Audit Development Programme be noted.
Decision as recorded
RESOLVED: That the Governance and Audit Committee considered the report and obtained satisfactory explanations regarding any areas of concern.
The Chief Officer for Finance and ICT submitted a report (COFI/07/26) asking Members to consider the Head of Service Audit and Technical’s Interim Report for April to January 2026. The Head of Service and Technical introduced the report and highlighted that the Internal Audit Interim Report outlined work completed between April 2025 and January 2026. Four planned audits and three unplanned audits had been completed, with a further 13 audits in progress. Most were either completed, at final review stage, or on track for completion within the 2025–26 cycle. Two audits were proposed for cancellation due to ongoing organisational work, although both areas would remain under review for future consideration. Audits relating to Children’s Social Care had been consolidated into a single report and received an amber assurance rating, reflecting ongoing but positive progress. Despite resource pressures, the audit plan was nearing full completion. The following matters were discussed: · Concerns were raised following a recent visit to the library and contact centre, where basic maintenance issues were observed that should have been addressed sooner. · Clarification was sought on the facilities management follow‑up audit, as the report indicated it was no longer applicable despite visible issues on site. · Concern was expressed regarding the outstanding high‑priority recommendation relating to looked‑after children · Officers confirmed that no safeguarding issues had been identified. • It was explained that the September 2026 follow‑update reflected the need for new commissioning and placement‑management processes to be fully embedded before reassessment · The audits formed part of the wider looked‑after children audit work, focusing on the commissioning and oversight of out‑of‑county placements, with the three audit areas closely interdependent. · Internal audit continued to work closely with the looked‑after children service as these improvements were implemented · Improvements were already underway within Children’s Services, including increased commissioning capacity, stronger oversight of placement costs, and enhanced documentation and review processes to support more effective management of out‑of‑county placements · It was confirmed that the authority had a robust health and safety policy, supported by a £2.9m annual repairs and maintenance budget, with risks prioritised effectively. · Two new fraud allegations since December were under active investigation and would be reported in more detail in the annual counter‑fraud report. · Members thanked the team for their work in delivering the audit plan. RESOLVED: That the Governance and Audit Committee considered the report and obtained satisfactory explanations regarding any areas of concern.
Decision as recorded
RESOLVED:- That the Governance and Audit Work Programme be noted.
The Head of Internal Audit and Technical presented the work programme. It was agreed that an additional meeting would be held on 18 June to consider the 2024–25 accounts. Members confirmed they were satisfied with this arrangement. The upcoming agenda would include annual internal audit reports, the audit plan, closure of the previous year’s work, updates from external regulators, PPA recommendations, the statement of accounts, and one outstanding Audit Wales report. No further items were identified. A suggestion was made to schedule a further presentation on the change programme in July 2026, which would be explored subject to availability. RESOLVED:- That the Governance and Audit Work Programme be noted.
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