Agenda and draft minutes

There were no declarations of interest.

There were no matters for the public open forum.

The Committee considered the action list.

• Commissioning Framework – One action remained open and was scheduled to return to the Committee on 4 June 2026.

The Performance & Data Insight Manager advised that work on the framework was ongoing, led by the Strategic Procurement Team in collaboration with Ardal. It was likely that the anticipated date would require adjustment, which would be reflected in the action plan and work programme outside the meeting.

Audit Wales presented a letter issued by the Auditor General to Welsh local government bodies concerning progress on statutory accounts.

The officer outlined the context, noting sector-wide delays since the pandemic, the earlier audit deadline (now end of September), and the need for continued collaboration. It was confirmed that the Council remained in a strong position, with timely and good-quality draft accounts.

Members queried the Council’s capacity to meet shortened deadlines. The Head of Finance confirmed that draft accounts had consistently met deadlines, but acknowledged increased challenge in the audit completion phase, highlighting the importance of earlier engagement and corporate ownership of the process.

The Chief Officer for Resources emphasised the importance of coordinated planning, strong liaison with Audit Wales, and careful resource management, particularly over the summer period. He also drew attention to sector-wide challenges in specialist capacity and the potential role of technology and data analytics.

Members commended the Finance Team for the quality and timeliness of accounts.

RESOLVED:

That the report and discussion be noted.

Audit Wales presented the Annual Audit Plan.  The officer outlined the scope of the financial audit, materiality levels (£3.9m overall; lower thresholds for senior officer remuneration and related party transactions), and key audit risks, including pensions, asset valuations, and the South East Wales Corporate Joint Committee.

Concerns were raised regarding the increase in audit fees, and the Committee was advised that the fee reflected inflationary pressures, was an estimate based on expected work, and remained below the Welsh local authority average.

The Committee received detail of the performance audit elements, including:

• A cyber security review
• One service-based review
• One follow-up review of previous audit work

Council officers would be consulted on scope where appropriate, while Audit Wales retained discretion over final audit focus.

RESOLVED:

That the Audit Plan for 2026/27 be noted.

Audit Wales reported on follow-up work reviewing implementation of prior digital strategy recommendations and the Council’s arrangements for tracking audit recommendations.

It was confirmed that:

• The Council had approved its Digital and Data Strategy 2024–2027 on time.
• Robust monitoring and governance arrangements were in place.
• Member and senior officer oversight of audit recommendations was effective.

Members welcomed the positive findings.

RESOLVED:

That the report be noted.

Officers presented the self?assessment of performance management arrangements.

Key points included:

• Clear alignment between wellbeing objectives and the performance management framework.
• Revised service business plan templates and associated training under development.
• Improved use of dashboards and performance data.
• Strengthened strategic risk management arrangements.
• External assurance from Estyn and the Panel Performance Assessment.

Members raised observations regarding the timeliness and consistency of service business plans. Officers acknowledged historic issues and outlined how new training systems would support improvement.

RESOLVED:

That the report be noted.

The Chief Internal Auditor presented the updated Code of Corporate Governance.

It was explained that:

• The Code reflects CIPFA/SOLACE principles.
• Core governance principles remain unchanged.
• The update refreshes references, responsibilities and review mechanisms.
• The Code underpins the Annual Governance Statement and forms part of the Constitution.

Officers clarified relationships between the Code, governance framework and Constitution, and emphasised the need to increase accessibility and awareness among Members and staff.

RESOLVED:

That the updated Code of Corporate Governance be endorsed and recommended to Full Council for approval and adoption.

The Committee noted the Forward Work Programme.

The minutes of the previous meeting held on 26^th February 2026 were confirmed as a correct record.

4th June 2026

23rd July 2026

10th September 2026

15th October  2026

19th November 2026

14th January 2027

11th February 2027

18th March 2027

The schedule of future meeting dates was noted.