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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 Governance and Audit Committee Terms of Reference be noted.
RESOLVED: That the Governance and Audit Committee considered the Audit Wales report at Appendix A and the Councils response at Appendix B.
RESOLVED:- That members of GAC noted the progress made with the implementation of actins in response to the external regulation and inspection and were assured that it was monitored and reported to the Senior Leadership Team and GAC.
RESOLVED:- That the Audit Wales Annual Audit Plan 2024-25 be noted.
RESOLVED:- That the Audit Wales Performance Audit Plan 2026-27 be noted.
RESOLVED:- That the Governance and Audit Development Programme be noted.
RESOLVED:- That the Governance and Audit Work Programme be noted.
Apologies were received from Councillors Beryl Blackmore and Dana Davies.
RESOLVED – That the Minutes of the meeting held on 18 June 2026 be signed as a correct record.
Decision as recorded
RESOLVED – That the Governance and Audit Committee Terms of Reference be noted.
The Terms of Reference was submitted for information. RESOLVED – That the Governance and Audit Committee Terms of Reference be noted.
Decision as recorded
RESOLVED: That the Governance and Audit Committee considered the Audit Wales report at Appendix A and the Councils response at Appendix B.
The Chief Officer for Environment and Technical submitted a report (COET/14/26) presenting the findings of the Audit Wales Review of Recycling and Waste Management in Wrexham. The Lead Member for Environment introduced the Audit Wales report and confirmed that Wrexham Council would respond positively to its recommendations. It was noted that: a) Wrexham Council had previously been among the highest-performing authorities in Wales for recycling, performance but had declined in recent years. b) Members were advised that service costs were influenced by the Council's operating model and the complexity of the Private Finance Initiative (PFI) arrangement. c) A revised Waste Strategy was being developed for consideration by Homes and Environment Scrutiny Committee in September. d) The revised Strategy would focus on improving recycling and composting rates, increasing public engagement, enhancing recycling capacity and providing a clear direction for future service improvements. Members were advised that Audit Wales had undertaken a fair and robust review and confirmed that a number of improvements workstreams were already underway, including reviews of collection routes, schedules, waste receptacles, waste streams, fleet provision and staffing resources. It was emphasised that the report should not be viewed as a reflection of the performance of frontline waste collection crews, whose service performance remained strong. The following was discussed: · Recycling performance data was collected through Waste Dataflow, audited by Natural Resources Wales and reported to Welsh Government. · Clarification was provided that the latest available data had been used in the Audit Wales report, with more recent figures having been published after the report had been finalised. · A review of the Environment Department structure was underway, with an increased focus on monitoring the PFI contract, analysing costs and identifying efficiencies, while maintaining service quality. · Members discussed the complexity of Wrexham's waste management arrangements and PFI contract. · It was explained that the PFI arrangement was unique within Wales and included the future transfer of a significant waste treatment asset to the Council, making direct cost comparisons with other authorities difficult and potentially misleading. · Members were assured that recyclable materials were appropriately tracked and monitored and that associated costs and income were reviewed regularly to ensure value for money. · The Lead Member for Environment outlined proposals to improve engagement with residents and Members, including the recruitment of a communications and media officer to support the Waste Strategy Team and wider Environment Department. · Members were advised that the role would support a range of environmental services and would not be dedicated solely to waste management. · The Committee was informed that work was ongoing to analyse recycling participation across communities, review collection arrangements to reflect housing growth and increase recycling capacity through the introduction of larger recycling receptacles. · It was confirmed that the Council remained committed to maintaining fortnightly residual waste collections. · Members welcomed the reassurances provided regarding value for money, communications and service delivery and recognised the contribution of frontline waste collection staff. · It was confirmed that the Waste Strategy remained under development and would provide a clear framework for improving recycling performance and achieving statutory targets. · It was noted that changes to waste classifications and reporting requirements had made performance comparisons more challenging. · Members recognised the environmental benefits of the Council's low landfill disposal rates. · Representatives from Audit Wales advised that the review had focused on the Council's understanding of its performance, delivery of environmental objectives and ability to demonstrate value for money. Benchmarking was intended to identify areas requiring further investigation rather than provide definitive conclusions. · It was explained that Wrexham's PFI arrangement differed significantly from those of other authorities and that further work was required to develop more meaningful and comparable measures of service costs and value for money. · Some Members expressed concern that the Audit Wales report lacked sufficient context and detail, particularly given Wrexham's unique arrangements, whilst others considered it a fair reflection of the Council's current position. · Audit Wales acknowledged the challenges of comparison and reiterated the importance of understanding the context behind performance data. · The Committee noted the importance of developing a clear, costed strategy and action plan with measurable outcomes to improve recycling performance, demonstrate value for money and support continuous improvement. · The need to separate PFI-related costs from operational costs when undertaking benchmarking exercises was also recognised. · The Committee acknowledged the progress being made, recognised the challenges facing the service and welcomed the ongoing work to strengthen strategic planning, improve understanding of costs and performance, increase recycling rates and support achievement of statutory targets. RESOLVED: That the Governance and Audit Committee considered the Audit Wales report at Appendix A and the Councils response at Appendix B.
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Decision as recorded
RESOLVED:- That members of GAC noted the progress made with the implementation of actins in response to the external regulation and inspection and were assured that it was monitored and reported to the Senior Leadership Team and GAC.
The Chief Executive submitted a report (CE/10/26) providing assurance to the Governance and Audit Committee regarding the implementation of actions arising from external regulation and inspection activity. The Head of Service for Digital and Interim Head of Service for PIPS and Transformation presented the report, advising that robust governance arrangements were in place to monitor, implement and report on recommendations arising from reviews undertaken by Audit Wales, Care Inspectorate Wales and Estyn. The report also highlighted any outstanding recommendations and the reasons why implementation remained incomplete. Key points raised included: - · It was noted that several actions had exceeded their original target dates without revised completion dates being provided. · It was explained that original dates were retained to demonstrate the extent of any slippage but acknowledged that revised target dates were not always included consistently. · It was agreed that future reports would provide clearer updates on revised timescales where appropriate. · Clarification was sought on recommendations arising from the Time for Change: Poverty in Wales review, noting that several actions appeared to be linked to the development of the Council’s Tackling Poverty Strategy. · Extensive work to address poverty was already underway across services, including housing, social care, benefits advice, employment support and partnership working with the third sector. · The Council’s Tackling Poverty Strategy was intended to bring together and strengthen existing activity within a single framework rather than delay action already taking place. · Officers advised that the recommendations arose from related national reviews on poverty, social enterprise and community resilience, and due to the overlap between these themes, were being addressed through a single coordinated strategy. · Tackling poverty required a broad, multi-agency approach involving the Council, national government and partner organisations. · Members requested that future progress updates include greater detail on ongoing work and achievements to provide assurance that progress continued while longer-term strategic development was underway. · A Member highlighted the wider dimensions of poverty, noting that deprivation could extend beyond financial circumstances to include social, cultural and educational disadvantage. · The importance of supporting individuals, particularly young people, to develop confidence, awareness and opportunities to participate fully in society was recognised by the Committee. RESOLVED:- That members of GAC noted the progress made with the implementation of actins in response to the external regulation and inspection and were assured that it was monitored and reported to the Senior Leadership Team and GAC.
Decision as recorded
RESOLVED:- That the Audit Wales Annual Audit Plan 2024-25 be noted.
The Audit Wales representatives presented the Audit Wales Annual audit Plan, outlining the approach to the audit of the Council's 2024/25 financial statements and grant claims. Members were advised of the materiality levels that would be applied during the audit and the key risks identified, which included management override of controls, property valuations, pension liabilities, the ongoing restatement of historical asset records and the implementation of the new lease accounting standard, IFRS 16. It was noted that the majority of audit fieldwork had been completed and, subject to the resolution of a small number of outstanding matters, the audit was expected to be finalised by September. Members were also advised of the proposed audit fees, including efficiencies achieved within the financial audit process. The following was discussed: • A Member sought clarification on the disclosure of related party transactions and whether any financial thresholds applied. • Audit Wales explained that disclosures were made in accordance with the CIPFA Code of Practice and related only to transactions that met the specified criteria. • Whilst no minimum financial threshold applied, related party transactions were reported in aggregate within the Statement of Accounts rather than on an individual basis. • It was noted that any request for further detailed information would be a matter for the Council. • A Member raised concerns regarding the ongoing work to resolve historical asset valuation issues, noting that the matter had been under consideration for a number of years. • Audit Wales advised that the significant issues had been addressed through previous audits and that the remaining balance related to a small number of lower-value assets. • Whilst the remaining issue was not considered material to the accounts, work was continuing with the aim of resolving the matter fully during the 2024/25 audit. • Clarification was sought regarding references to legal cases affecting the valuation of pension liabilities. • Audit Wales advised that the issues identified within the audit plan had since been resolved and were not considered a current risk to the 2024/25 accounts. • As further details were not immediately available during the meeting, it was agreed that additional information would be provided to the Chair and Vice-Chair for circulation to Committee members. RESOLVED:- That the Audit Wales Annual Audit Plan 2024-25 be noted.
Decision as recorded
RESOLVED:- That the Audit Wales Performance Audit Plan 2026-27 be noted.
Audit Wales representatives outlined the programme of performance audit work for 2026-27. Members were advised that work relating to recruitment and retention was nearing completion and would be reported through the Committee cycle. The review examining the use of data for budget setting and demand-led services was substantially complete, whilst the planned cyber security review had been rescheduled for completion over the summer due to staff availability. The following was discussed: • A Member queried whether the forthcoming cyber security review would include penetration testing. • Audit Wales explained that the review would focus on the Council's governance arrangements, controls and assurance processes to ensure appropriate cyber security measures were in place and operating effectively. • It was noted that Audit Wales would not be undertaking penetration testing directly as part of the review. • A Member asked whether the new Welsh Government administration had indicated any plans to change the role or structure of Audit Wales. • Audit Wales advised that no proposals for significant change had been communicated and that there were currently no known plans affecting the organisation's role or functions. RESOLVED:- That the Audit Wales Performance Audit Plan 2026-27 be noted.
Decision as recorded
RESOLVED:- That the Governance and Audit Development Programme be noted.
The Head of Service for Audit and ICT introduced the Governance and Audit Committee Development Programme and Work Programme for Members’ information. Key discussion points: • Members welcomed the Lay Member training session held earlier in the day, noting that it had been informative and beneficial. Officers were thanked for delivering the session. • The Committee noted that further training and development needs would be considered on an ongoing basis, with additional topics to be identified as required. RESOLVED:- That the Governance and Audit Development Programme be noted.
Decision as recorded
RESOLVED:- That the Governance and Audit Work Programme be noted.
The Head of Service for Audit and ICT introduced the Governance and Audit Committee Work Programme for Members' information. Members reviewed the Work Programme and noted that the Statement of Accounts 2024/25 was scheduled to be considered at the Committee's September meeting. RESOLVED:- That the Governance and Audit Work Programme be noted.