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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 minutes of the Governance and Audit Committee held on 25 November 2025 be approved and signed as a correct record.
RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
RESOLVED: That the Internal Audit Performance report for 1 April 2024 to 31 December 2024 be noted.
RESOLVED: a) That it be agreed that the current area of partial conformance does not significantly impact on the Service’s ability to demonstrate overall compliance. b) That the results of the Internal Audit Self-Assessment 2024/2025 be noted.
RESOLVED: That the Governance and Audit Committee are assured that the Council is meeting performance requirements under the Local Government and Elections (Wales) Act 2021 and Well-being of Future Generations (Wales) Act) 2015.
RESOLVED: a) That the final reports, their recommendations and the action plans developed in response to the recommendations be acknowledged. b) That the governance process used to review the action plans be supported. c) That the Governance and Audit Committee are satisfied with the future monitoring arrangements.
RESOLVED: That the current position and work being undertaken to manage the 2024/2025 budget effectively and to set a balanced budget for 2025/2026 and the medium term be noted.
RESOLVED: That the Treasury Management Quarter 3 update be noted.
Apologies for absence were received from Councillors Tom Montgomery, Kay Redhead, Andrew Wood and David Stephens (Lay Member).
In the interest of transparency, Nigel Rudd (Lay Member) stated that he was a Member of Denbighshire County Council’s Governance and Audit Committee.
None.
Decision as recorded
RESOLVED: That the minutes of the Governance and Audit Committee held on 25 November 2025 be approved and signed as a correct record.
The minutes of the meeting of the Governance and Audit Committee held on 25 November 2025 were submitted for approval. RESOLVED: That the minutes of the Governance and Audit Committee held on 25 November 2025 be approved and signed as a correct record.
Decision as recorded
RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
The Governance and Audit Committee Forward Work Programme was presented. Members were informed that an additional meeting would be held in October 2025 in order to consider the final accounts. The following was discussed: • The action plan in respect of the financial peer review would be presented to the Governance and Audit Committee as part of the External Regulatory Reports item. • Following the Chartered Institute of Public Finance and Accountancy (CIPFA) review, a resilience action plan was presented to the Finance and Resources Overview and Scrutiny Committee. - Updates could be provided to the Governance and Audit Committee as part of the financial update. • Financial resilience would be included as an objective within the revised Corporate Plan. - Updates would be provided to the Governance and Audit Committee via performance updates and as part of the financial update. RESOLVED: That the Audit and Governance Committee Forward Work Programme be approved.
Decision as recorded
RESOLVED: That the Internal Audit Performance report for 1 April 2024 to 31 December 2024 be noted.
The Audit Manager presented a report on the Internal Audit Performance 1 April, 2024 to 31 December, 2024. The following was discussed: • The target in respect of the performance indicator for average actual cost per directly chargeable audit day, would be reviewed to include all payroll on-costs. • Concern that issues identified with Fleet Services – Stock and Fuel Control had been ongoing for several years. - Details would be provided within the Internal Audit Annual Report, which would be presented to the Governance and Audit Committee in May 2025. - It was expected that relevant officers would attend the Governance and Audit Committee in May 2025. RESOLVED: That the Internal Audit Performance report for 1 April 2024 to 31 December 2024 be noted.
Decision as recorded
RESOLVED: a) That it be agreed that the current area of partial conformance does not significantly impact on the Service’s ability to demonstrate overall compliance. b) That the results of the Internal Audit Self-Assessment 2024/2025 be noted.
The Head of Audit and Procurement Services presented the Internal Audit Self-Assessment 2024/2025. The report provided assurance that Conwy’s Internal Audit Service was fully compliant against 99.6% of the 305 individual requirements. The self-assessment identified 1 area of partial conformance. The following was discussed: · Documents, including the Audit Charter and Annual Plan would be reviewed as part of the implementation of the new Audit Standards from April 2025. · Any changes to the Governance and Audit Committee Terms of Reference would require Council approval. RESOLVED: a) That it be agreed that the current area of partial conformance does not significantly impact on the Service’s ability to demonstrate overall compliance. b) That the results of the Internal Audit Self-Assessment 2024/2025 be noted.
Decision as recorded
RESOLVED: That the Governance and Audit Committee are assured that the Council is meeting performance requirements under the Local Government and Elections (Wales) Act 2021 and Well-being of Future Generations (Wales) Act) 2015.
The Strategy, Performance and Engagement Manager presented the Performance Self-Assessment from April to September 2024. The report provided a mid-year analysis of progress and challenges, with key performance objectives and governance areas. The following was discussed: · The Corporate Plan was being revised and would include revisions to the reporting framework. This work was helping to identify more meaningful measures of performance. · Benchmarking and targets would be considered. • Resilience plan measures were predominantly green as identified activities were progressing. The impact on the overall budget would be identified as a separate measure. • It was suggested that a contingency was required within the budget in order to prepare for unexpected events. • Count only measures would be reviewed in order to provide more reflective targets and additional detail would be provided within the narrative in order to better explain percentage outturns. • Grants were being utilised to install solar panels in schools as part of the Schools’ modernisation programme. - A report on net zero carbon was presented to the Economy and Place Overview and Scrutiny Committee in January, 2025. • Work was taking place to identify key indicators in respect of governance. • A Working Group would carry out a scoping exercise in respect of the Panel Performance Assessment, which would be presented to the Governance and Audit Committee in May 2025. • Concern in respect of not meeting targets for affordable housing. - Issues with private developers going into administration had resulted in delays. - Several housing developments were at varying stages of development. - The Replacement Local Development Plan (RLDP) would have an emphasis on affordable homes. - A response would be provided by the Head of Strategic Housing as to whether the green status of housing and homelessness within the performance self-assessment was impacting on the amount of funding awarded to Conwy for housing. RESOLVED: That the Governance and Audit Committee are assured that the Council is meeting performance requirements under the Local Government and Elections (Wales) Act 2021 and Well-being of Future Generations (Wales) Act) 2015.
Decision as recorded
RESOLVED: a) That the final reports, their recommendations and the action plans developed in response to the recommendations be acknowledged. b) That the governance process used to review the action plans be supported. c) That the Governance and Audit Committee are satisfied with the future monitoring arrangements.
The Strategy, Performance and Engagement Manager presented an overview of regulatory reports recently issued by external regulators. The regulatory reports presented were as follows: · Rapid review of child protection (National Review) · Urgent and Emergency Care: Flow out of Hospital – North Wales Region (National Review) · Bwthyn y Ddol (Local Review) · Financial Sustainability in Conwy and local government (Local and National Review) · Governance of National Parks (National Review) · Food Standard Agency audit of local authority service delivery planning processes and arrangements. (Local Review) The following was discussed: Financial Sustainability in Conwy and local government • Audit Wales confirmed that the local report considered issues and risks faced by Conwy County Borough Council (CCBC) whilst the national report considered issues for the sector as a whole. • Councils were encouraged to plan for future budgets, funding gaps and long term sustainability. • In response to a suggestion that CCBC could overestimate some costs within the budget in order to provide resilience, build reserves and assist with transformation, Audit Wales advised that this had not formed part of this audit but could be considered in future. • A suggestion that financial stress testing be considered. • The Strategic Director – Finance and Resources confirmed that the final local report was received in November, 2024 and was presented to the Finance and Resources Overview and Scrutiny Committee in February 2025, together with the national report. • The Chartered Institute of Public Finance and Accountancy (CIPFA) had provided a presentation to Members and engagement had taken place over the last 12 months in respect of financial challenges. • There was significant demand within statutory services and an increase in areas such as mental health, social care and children looked after which was contributing significantly to budgetary pressures. • It was suggested that managing Council budgets in Wales may be easier than in England due to there being no cap on council tax. RESOLVED: a) That the final reports, their recommendations and the action plans developed in response to the recommendations be acknowledged. b) That the governance process used to review the action plans be supported. c) That the Governance and Audit Committee are satisfied with the future monitoring arrangements.
Decision as recorded
RESOLVED: That the current position and work being undertaken to manage the 2024/2025 budget effectively and to set a balanced budget for 2025/2026 and the medium term be noted.
The Strategic Director – Finance and Resources provided Members with a financial update, which provided information on the current financial position and outlook for the Council. The following was discussed: • A suggestion that the budget should include an allocation to build reserves along with a contingency for bad weather and possible national insurance contributions. • Whilst a 10.26% council tax increase assumption had been indicated by the Welsh Government, funding was unhypothecated and it was up to individual Councils to set their own level of council tax. - If the level of council tax was too high then it was likely that non-payment would increase. • Benchmarking in respect of fees and charges was taking place. • It was acknowledged that stronger links were required between the revenue budget and the capital programme. - WG had funded capital projects through the settlement by providing money to finance borrowing costs, which would need to be considered when benchmarking costs. • Whilst Members were more aware of the financial position than they had been previously, additional workshops could be considered. • Providing a medium term council tax forecast would be difficult due to the Council receiving an annual settlement. RESOLVED: That the current position and work being undertaken to manage the 2024/2025 budget effectively and to set a balanced budget for 2025/2026 and the medium term be noted.
Decision as recorded
RESOLVED: That the Treasury Management Quarter 3 update be noted.
The Head of Finance presented the Quarter 3 Treasury Management update for 2024/2025. The Committee were advised that it was unlikely that the Council would be able to take advantage of early repayment discounts on loans as the cost of doing so was prohibitive at present. RESOLVED: That the Treasury Management Quarter 3 update be noted.
The Head of Finance presented the Capital Strategy and Treasury Management Strategy 2025/2026. The Capital Strategy and Treasury Management Strategy report for 2025/2026 brought together all the elements of the reporting requirements for Treasury Management that required approval; the Capital Strategy, Treasury Management Strategy and the Investment Strategy. The following was discussed: • The strategies and prudential indicators proposed had been prepared in conjunction with Treasury Management Advisors and were a continuation of the existing, relatively low risk strategies. • External opinion from the Council’s Treasury Management Advisors, Arlingclose in respect of the impact of the Capital Programme on the revenue budget would be circulated to Members of the Governance and Audit Committee. • The Council’s affordable borrowing limit was based on capital financing requirements. RECOMMENDED TO COUNCIL: That the following strategies be approved, the: (i) Capital Strategy; (ii) Treasury Management Strategy and Prudential Indicators; and (iii) Investment Strategy.
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