Governance and Audit Committee

The Chief Officer for Social Care submitted a report (COSC/30/26) that presented the Care Inspectorate Wales (CIW) Inspection Report Wrexham County Borough Council Domiciliary Support Services. The Head of Service for Registered Services introduced the report, explaining that the domiciliary service had achieved a good rating across all inspection areas. The service had been large, supporting hundreds of people with varied and often complex needs. A previous issue around staff supervision had been fully resolved, with the reorganisation of the service meaning each area now had its own registered manager, ensuring regular and structured oversight. Training had remained an area for improvement, with some backlog still present due to post‑pandemic changes, though hybrid learning and improved ICT access had begun to ease these pressures. Key Discussion Points: - · Members asked whether additional resources could help reduce the remaining training backlog. · Examples of good practice including inclusive community activities and values‑based recruitment were highlighted as approaches that could be shared with other service areas. · The service was viewed as stable and compliant, with clear evidence of continued improvement. · The committee formally congratulated the team on the positive inspection outcome. · Questions centred on training capacity, given the workforce of around 250 staff. · Training demands had been significant, as existing staff needed ongoing mandatory and specialist development, whilst new recruits required a full induction alongside all essential courses. · Workforce Development’s capacity remained unclear, but the main challenge was the timeliness and volume of training required. · The service aimed to strengthen forward planning so both existing staff and new starters received training at the right time. · ICT support was also discussed, as community‑based staff struggled with e‑learning on mobile phones; work was underway to secure tablets or laptops to improve access. · Training needs were wide‑ranging, from basic mandatory courses to specialist areas such as mental health and learning disabilities, where availability was more limited. · The committee recognised the progress made and was satisfied that plans were in place to support ongoing improvement. RESOLVED: - That the Governance & Audit Committee considered the Care Inspectorate Wales report at Appendix A and the council’s response set out in para 4.7.

The Chief Officer for Finance and Information submitted a report (COFI/18/26) for the Governance & Audit Committee to approve the Internal Audit Mandate and Charter for 2026 and the Internal Audit Plan 2026-27. The Head of Service introduced the annual internal audit report, explaining that the mandate and charter had been reviewed under the updated regulations and remained unchanged from the previous year. The accompanying audit plan was presented as a risk‑based plan aligned with global internal auditing standards, drawing on governance frameworks, risk registers, internal assessments, and input from senior leadership and the committee. It was noted that the plan was flexible, allowing adjustments throughout the year in response to changes in risk profiles. Key points raised included: - · The committee approved the audit mandate for the year. · Members asked about staffing, annual appraisals, and whether audits included checking physical assets. · It was confirmed that asset verification formed part of normal audit work whenever relevant. · Questions were raised about certain items in the audit plan, such as debt recovery, housing contract arrangements, and the cross‑council ethics review. Clarifications were provided, and small corrections were noted for update. · The committee discussed whether the audit team had enough capacity to deliver the Internal Audit Plan. · It was confirmed that the Internal Audit plan had been designed to match available resources, with flexibility to adjust if higher‑risk work emerged during the year. · Members also talked about the difference between assurance work and advisory work. It was explained that some assurance audits might shift to advisory as the year progressed, depending on what services needed. RESOLVED:- That the Governance and Audit Committee approved the Internal Audit Mandate and Charter and the Internal Audit Plan 2026/27.

The Chief Officer for Finance and ICT submitted a report (COFI/19/26) asking members to consider the Head of Service Audit & Technical’s Internal Audit Annual Report 2025-26 (Appendix 1) as to the overall adequacy and effectiveness of the Council’s framework of governance, risk management and control. The Head of Audit and ICT presented the Counter Fraud Annual Report and explained that it had been prepared in line with the Council’s financial procedures and the updated internal auditing standards. These standards required an overall opinion on how well the Council manages governance, risk and internal controls, and this helps shape the Annual Governance Statement. Most areas reviewed were found to be working effectively, and a summary of recent audit work was included, such as the audit of the North Wales Adoption Service, which received an amber assurance. Although the overall opinion was positive, a few areas still need improvement and will continue to be monitored, including Children’s Social Care commissioning and contract and project management. The report also outlined the Council’s annual counter fraud work, including results from the National Fraud Initiative, which runs every two years. The following was discussed: - · Members welcomed the comprehensive report and the work undertaken by the audit team. · Clarification was requested on differences between summary tables, and further information was to be provided. · Concerns were raised about record‑keeping within the North Wales Adoption Service, specifically that budget discussions at board meetings were not being recorded in sufficient detail. · It was confirmed that these issues had been addressed through an agreed action plan with the partnership board. · Questions were raised about timesheet fraud cases, and it was confirmed these were handled through internal disciplinary procedures. · Members noted the positive outcomes from the National Fraud Initiative, including both actual recoveries and estimated savings representing potential losses avoided. · It was confirmed that additional resources had been allocated to counter fraud work, with plans to continue this approach. · Clarification was provided that some estimated savings, such as those relating to blue badge misuse, reflected potential avoided losses rather than direct financial recovery. · Following consideration, the Committee approved the Internal Audit Annual Report and the Counter Fraud Annual Report. · The Committee agreed that the Council’s governance framework was operating effectively in supporting its objectives RESOLVED:- That the Committee noted the Head of Service Audit & Technical’s opinion that, in most of the areas examined, the Council’s framework of governance, risk management and control was generally adequate and effective in achieving the Council’s objectives

The Head of Service for Audit and ICT introduced the Governance and Audit Committee Development Programme and reminded members of the upcoming training session on 16 July at 9:30am, which will cover council structures and how the organisation operates. This session had been requested by a lay member to support wider understanding. Members were advised that no further training sessions were currently planned, although future opportunities would be shared when available. It was noted that national discussions were taking place about training for governance and audit committees, and members were encouraged to suggest any additional training needs. A reminder was also given about the fraud e‑learning module, which takes around 20 minutes to complete; members who had not yet done so were encouraged to finish it. The module will be updated shortly with new statistics, though the main content will stay the same. RESOLVED: - That the Governance and Audit Development Programme be noted.

The Head of Service for Internal Audit and Technical provided an update on the Governance and Audit Committee work programme and explained that the programme would be revised to include upcoming change‑related reporting. A fuller update is expected at the December meeting, as a September report would only reflect progress made up to August. Members were also advised that the 2024–25 Statement of Accounts would need to be deferred from July due to recent changes in international accounting standards for leases, which have added extra complexity. In addition, the Council’s Private Finance Initiative arrangements require further asset valuations that were not originally anticipated, and additional work is needed to obtain a valuation from the District Valuer and allow time for processing and audit review. Key points raised: · It was confirmed that the accounts were otherwise complete and that the delay did not affect the Council’s financial position, as the changes related only to balance sheet adjustments. · Officers explained that the outstanding work on the accounts would be completed over the next few weeks, with the intention of presenting the final Statement of Accounts to the Committee in September. · It was confirmed that the current issue only affected this year’s accounts and did not require any changes to previous years. This was different from earlier valuation work, which had required several years of accounts to be adjusted. · The outstanding elements of previous valuation work were described as largely complete, with only a small number of lower-value assets remaining to be reviewed. · It was confirmed that these remaining items would be finalised within the 2025–26 accounts. · Members sought assurance on the impact of the delay on audit timelines, and it was confirmed that while approval of the 2024–25 accounts would move to September, the Council remained on track to be fully up to date by the end of the year. RESOLVED: - That the Governance and Audit Work Programme be noted.