Issue - meetings

That the report be noted.

Members received an overview of the circulated reports.

Members mentioned that under the heading Exhibit 2, Common themes of Section 114 reports, there are four points, the third one states a common theme of the Section 114 reports inadequate governance processes and highlights a significant lack of oversight by Councillors.

Members stated it's so important that as a Governance and Audit Committee, members understood their role and fulfil their brief.

In relation to the timing of the report, Members highlighted it was issued in September 24 and asked was there a reason why it hadn’t come to the Committee earlier. Officers explained they wanted to wait for the national report to be published before the local report was brought back, as that provided some context.

Members mentioned they note the commonality of findings with the national report and asked were Audit Wales planning to do anything further in this space as there’s an issue that a lot of authorities are struggling with.

Audit Wales explained that this work has led to two further pieces of work being included in the Local Government studies programme for 25/26. One is looking at the issue around how local government is funded, Audit Wales explained they heard some consistent messages around the struggle that Councils have around the lack of multi-year settlements, the lateness of the settlement figures coming to local government and some of those challenges around additional duties, and powers being put on local government without the funding to go with it. Audit Wales highlighted they would looking at this into further detail.

Audit Wales highlighted the other piece of additional work in this area is around the school's balances, there is an emerging picture around those school balances going in a negative direction, they are the two identified pieces of work. In terms of the local context, Audit Wales explained they have an ongoing assurance and risk assessment work and keep a brief on what the Council's doing in response to the recommendations that have been issued. Audit Wales highlighted that part of the duty of the Governance and Audit Committee is that they are satisfied that the Council is taking due regard to external auditors’ recommendations and the recommendations of its own internal audit.

Officers mentioned they would bring an update on Medium Term Financial Plan to Governance and Audit Committee in September.

Resolved:

That the report be noted.