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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 29 June 2026 be approved and signed as a correct record.
RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
RESOLVED: That the nomination of a substitute member of the Governance and Audit Sub-Committee of the North Wales Corporate Joint Committee be deferred to the next meeting.
RESOLVED: That the Internal Audit Performance report for 1 April 2026 to 30 June 2026 and the revised suite of Internal Audit Performance Indicators be noted.
RESOLVED: That the revised Counter Fraud Strategy 2026/2027 and the proposed counter fraud activity for 2026/27 be approved.
RESOLVED: a) That the Governance and Audit Committee note the Audit Wales Audit of Accounts Report. b) That that the Annual Finance and Governance Report 2025/2026, including the audited final Statement of Accounts 2025/2026 and Annual Governance Statement, be approved. c) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2025/2026. d) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
RESOLVED: That the Treasury Management Outturn and Actual Prudential Indicators for 2025/2026 be noted.
RESOLVED: That the Treasury Management update for Quarter 1, 2026/2027 be noted.
Apologies for absence were received from Councillor Austin Roberts and David Stephens (Lay Member).
None.
None.
Decision as recorded
RESOLVED: That the minutes of the Governance and Audit Committee held on 29 June 2026 be approved and signed as a correct record.
The minutes of the meeting of the Governance and Audit Committee held on 29 June 2026 were submitted for approval. RESOLVED: That the minutes of the Governance and Audit Committee held on 29 June 2026 be approved and signed as a correct record.
Decision as recorded
RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
The Governance and Audit Committee Forward Work Programme was presented. It was confirmed that the Governance and Audit Committee’s Terms of Reference would be presented to the Committee in June 2027 at the start of the new administration. RESOLVED: That the Governance and Audit Committee Forward Work Programme be approved.
Decision as recorded
RESOLVED: That the nomination of a substitute member of the Governance and Audit Sub-Committee of the North Wales Corporate Joint Committee be deferred to the next meeting.
RESOLVED: That the nomination of a substitute member of the Governance and Audit Sub-Committee of the North Wales Corporate Joint Committee be deferred to the next meeting.
Decision as recorded
RESOLVED: That the Internal Audit Performance report for 1 April 2026 to 30 June 2026 and the revised suite of Internal Audit Performance Indicators be noted.
The Audit Manager presented the Internal Audit Performance for 1 April 2026 to 30 June 2026, including the revised suite of Internal Audit Performance Indicators. The following was discussed: • Members welcomed the report’s new format and layout. • It was noted that the Housing Quality, Adaptation and Acquisition (HQAA) project was in relation to the purchase and refurbishment of four properties for use as social housing. • It was clarified that maximising income from scrap metal related to street-lighting waste, including lanterns and wired cable. • Although benchmarking the number of internal audit staff against the size and budget of the Local Authority had not been undertaken to date, this would be considered for inclusion in future reports. • The Corporate Risk Register informed the internal audit assurance map. The annual plan was based on this and took account of both service and corporate risks. • The Governance and Audit Committee had previously received a presentation on the assurance map in February 2023. The assurance map was regularly updated to reflect the changing environment. Areas with high assurance were less likely to be audited, while areas with the lowest assurance would be highlighted in the audit plan which was approved by the Governance and Audit Committee. - Members of the Governance and Audit Committee were advised to submit a scrutiny topic selection form should they wish to scrutinise a specific area further. • Although the operational plan identified completed audits, further information on completion rates would be included in the next Audit Performance Report. RESOLVED: That the Internal Audit Performance report for 1 April 2026 to 30 June 2026 and the revised suite of Internal Audit Performance Indicators be noted.
Decision as recorded
RESOLVED: That the revised Counter Fraud Strategy 2026/2027 and the proposed counter fraud activity for 2026/27 be approved.
The Head of Audit and Procurement presented the Revised Counter Fraud Strategy. The following was discussed: • It was confirmed that due diligence, including background checks, was undertaken in respect of companies the Council engaged with. The National Anti-Fraud Network also provided regular updates on potential threats. • It was confirmed that these arrangements would assist in identifying high-value related-party transactions, addressing an area highlighted by Audit Wales during the final accounts audit process. • E-learning had been soft-launched to approximately 300 members of staff and would shortly be rolled out more widely following approval by the Governance and Audit Committee. • Regular counter-fraud updates covering all areas, not solely those involving computer systems, would be provided to the Governance and Audit Committee. • It was suggested that use of the term ‘Elected Members’ within the strategy excluded Lay Members and should be reviewed, particularly in relation to training requirements. • It was suggested that the questions forming part of the fraud risk assessment should be streamlined for ease of reference. RESOLVED: That the revised Counter Fraud Strategy 2026/2027 and the proposed counter fraud activity for 2026/27 be approved.
Decision as recorded
RESOLVED: a) That the Governance and Audit Committee note the Audit Wales Audit of Accounts Report. b) That that the Annual Finance and Governance Report 2025/2026, including the audited final Statement of Accounts 2025/2026 and Annual Governance Statement, be approved. c) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2025/2026. d) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
The Strategic Director - Finance and Resources introduced the Audited Annual Finance and Governance Report (Statement of Accounts) 2025/2026 and the Audit Manager (Audit Wales) highlighted the key points arising from the Auditor General’s report on the financial statements. The Committee thanked Finance officers and Audit Wales for their respective work in producing and auditing the Statement of Accounts. The Committee extended its thanks and best wishes to Gareth Evans, the former Head of Finance, following his recent departure from the Authority, and welcomed Amy Guo as the newly appointed Head of Finance and Deputy Section 151 Officer. The following was discussed: • It was noted that unadjusted misstatements relating to fixed assets from the previous year would be addressed before the preparation of the following year’s Statement of Accounts. • It was clarified that the uncorrected misstatement relating to school loan balances was a classification error. - It was confirmed that schools had robust repayment plans in place for their loans. • Audit Wales confirmed that no additional commentary on matters such as the challenges faced by the Authority would be included in their report on the audit of the Statement of Accounts. However, they may include such commentary in their Annual Audit Summary. • Recruitment and retention challenges affecting senior posts were noted. • It was suggested that financial trends, including reductions in National Non-Domestic Rates income returned to the Authority and the use of revenue contributions to capital expenditure, should be monitored. • It was reported that approximately £7 million in capital receipts was available to support decisions within the capital programme. Although some receipts had previously been provisionally earmarked, including for school developments, the remaining balance was available to fund one-off capital expenditure as required. The Authority also received annual permission from the Welsh Government to use capital receipts for revenue purposes where efficiency was supported. - The Authority sought to dispose of assets at commercial rates. - It was clarified that the unusable capital receipts reserve was a notional accounting entry relating to capital receipts not yet received and was therefore unavailable for use at this time. RESOLVED: a) That the Governance and Audit Committee note the Audit Wales Audit of Accounts Report. b) That that the Annual Finance and Governance Report 2025/2026, including the audited final Statement of Accounts 2025/2026 and Annual Governance Statement, be approved. c) That the Governance and Audit Committee approves the Conwy Harbour Accounts (Annual Return) for 2025/2026. d) That the contents of the Final Letter of Representation be approved and that the Chair of the Governance and Audit Committee be authorised to sign the letter.
Decision as recorded
RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
The Strategic Director – Finance and Resources presented a financial update. The following was discussed: • The Cabinet Member for Finance and Strategic Planning highlighted the continuing uncertainty surrounding Local Government budgets. • It was noted that Welsh Government funding had not always covered borrowing costs of Coastal Risk Management Programme (CRMP) schemes due to timing differences in interest rates between the time of the grant offer and the completion of the works. • A range of budget management arrangements was in place. Work continued within Social Care to improve income forecasting and introduce alternative coding structures to support more effective analysis. • Concern was expressed about the ability of Local Authorities to continue absorbing annual shortfalls, particularly in view of increasing service demand and an ageing population. • It was noted that increased financial pressures had resulted in greater rigour, including the introduction of vacancy control arrangements and the Procurement Board. • The Strategic Director – Finance and Resources expressed confidence that proposed savings within the budget had been subject to a more rigorous process and were largely being achieved.. • The improved reserves position was welcomed. Although the use of balances had been considered as part of the current budget, the decision not to use them was supported. The Strategic Director – Finance and Resources advised against relying on balances as a long-term measure. • Annual Welsh Government funding settlements had made long-term financial planning difficult. • Additional resources to fund redundancies had not been discussed at the Welsh Local Government Association (WLGA) conference. The need for cross-party discussion on this and other matters was emphasised. RESOLVED: That the current position and work being undertaken to manage the Council’s financial position be noted.
Decision as recorded
RESOLVED: That the Treasury Management Outturn and Actual Prudential Indicators for 2025/2026 be noted.
The Strategic Director – Finance and Resources presented the Treasury Management Outturn and Actual Prudential Indicators for 2025/2026. The following was discussed: · A balanced approach to borrowing had been adopted, using a combination of short and longer-term borrowing. The strategy would continue to be monitored, with advice sought from the Authority’s treasury management advisors. RESOLVED: That the Treasury Management Outturn and Actual Prudential Indicators for 2025/2026 be noted.
Decision as recorded
RESOLVED: That the Treasury Management update for Quarter 1, 2026/2027 be noted.
The Strategic Director Finance and Resources presented the Treasury Management update for Quarter 1, 2026/2027. It was confirmed that an update, on the latest economic outlook, from the Authority’s treasury management advisors could be included in the annual treasury management training. RESOLVED: That the Treasury Management update for Quarter 1, 2026/2027 be noted.
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