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Contact: Wyn Richards 01597 826375
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Apologies To receive apologies for absence. Minutes: An apology for absence was received from County Councillor C Walsh. |
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Disclosures of Interest To receive any disclosures of interest by Members relating to items to be considered at the meeting. Minutes: There were no Declarations of Interest from Members relating to items to be considered on the agenda.
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Minutes and Action Log PDF 180 KB To authorise the Chair to sign the minutes of the previous meeting held as follows:
24-11-2022
To receive and consider the Action Log. Additional documents: Minutes: The Chair was authorised to sign the minutes of the previous meeting, held on 24-11-2022, as a correct record. It was noted that on Page 9 the spelling of the word “gilt” was incorrect.
Minutes:
Action Log: · The Committee requested that the log be inverted so that the most recent meetings appeared first and that duplications be reduced. · There were a number of items on the log included on the agenda for today and therefore completed.
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Statement of Accounts 2021-22 PDF 104 KB To receive and consider the Statement of Accounts, ISA 260 and Letter of Representation. Additional documents:
Minutes:
Documents Considered: · Statement of Accounts · ISA 260 · Letter of Representation
Issues Discussed: · Audited Statement of Accounts 2021-22 presented for approval. · The draft accounts were signed by the Section 151 Officer in June 2022. The Committee had held two seminars on the draft accounts. · The Council was expecting to complete these accounts by 30th November for publication. However, the process was delayed due to a national issue in relation to the treatment of infrastructure assets. This was a particular issue in relation to roads and dates back to the 1990’s. As a result Welsh Government had issued a remedy by regulation through The Local Authorities (Capital Finance and Accounting)(Wales)(Amendment) Regulations 2022 [Statutory Instrument 2022 No 1254 (W.255)], and CIPFA had issued a remedy by means of a Temporary Code Amendment, to offer temporary solutions up to 31 March 2025. The guidance for the solution had recently been received and future long term solutions were still being considered by CIPFA and relevant stakeholders. · Audit Wales were proposing to issue an unqualified opinion on the Statement of Accounts based on the Committee’s approval. · In the Letter of Representation two uncorrected misstatements had been identified by the auditors which the Council had not adjusted in the accounts and explanations which were stated in the letter were considered by the Committee (deferred payments of home care clients who have a charge on their property and uplifts to depreciated replacement cost assets). · Appendix 3 of the Audit Wales report detailed the other misstatements which had been adjusted, and which were outlined to the Committee. · Appendix 4 of the Audit Wales report detailed three recommendations which had been accepted by the Council, and which were outlined to the Committee. · Members were asked to approve the audited Statement of Accounts so that the Chair and Section 151 Officer could sign them and the letter of representation.
Audit Wales: · The Audit Wales Report was provided to inform the Committee’s decision as to whether to approve the Accounts. · Audit Wales had completed its audit work and subject to the Committee’s approval, the intention was to provide an unqualified audit opinion on the Accounts. · There had been an elongated audit period due to a national technical issue in relation to infrastructure assets with a remedy provided by CIPFA and Welsh Government and the Council had taken advantage of that flexibility. · The detailed findings of the audit were included in the report as there was a duty on Audit Wales to report these to the Committee. There were two uncorrected misstatements in the accounts, but they were not material either individually or in aggregate and did not affect the audit opinion. · There had been a number of audit adjustments as set out in Appendix 3. There were a number of recommendations detailed in the report. None of the adjustments made affected the bottom line or useable reserves, although several of the adjustments were material and sizeable but were relating to disclosure or a classification issue.
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Strategic Risk Register - Quarter 2 PDF 72 KB To receive and consider the report of the Head of Finance. Additional documents:
Minutes:
Documents Considered: · Report of the Head of Finance
Issues Discussed: · The Committee was asked to seek assurance on the effectiveness of the Council’s arrangements to manage risk. · The report covered quarter 2, 2022-23. · Following the Senior Leadership Team seminar in July 2022 a dedicated session was held in relation to health and safety, recruitment and retention, including demography. As a result it was decided not to have an overall health and safety risk on the strategic risk register as this was currently well managed at a service level and did not warrant a strategic overview. A health and safety risk in terms of assets was also considered. · Climate and nature risks were created and approved for escalation by the Executive Management Team and was a proposal to Cabinet for escalation. · There were 13 strategic risks in the risk register together with mitigation to control the risks and progress reviews to monitor the management of the risks. · Cabinet had been asked to formally escalate two risks from Education and Property, Planning and Public Protection: · Insufficient level of revenue maintenance and major improvement capital funding is likely to result in unsafe and unfit assets; and · School building stock deteriorates due to the insufficient level of revenue and major improvement capital funding required to maintain them so that they are safe and fit for purpose. · Further risks had been identified and would be included in the Quarter 3 report in relation to: · Power outages; and · Council’s susceptibility to fraud. · A paper on risk appetite will be considered by the Committee at the February meeting. · Following from the Schools Modernisation team piloting the Issues module on JCAD the Senior Leadership Team had agreed to start recording issues on JCAD and whilst the process to deal with issues was operational this was a formal process to record issues for governance and not intended to duplicate the process for managing an issue.
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Annual Governance Statement Process for 2022-23 and onwards PDF 174 KB To receive and consider the report of the Cabinet Member for Finance and Corporate Transformation. Minutes: Documents Considered: · Report of the Cabinet Member for Finance and Corporate Transformation
Issues Discussed: · The paper was provided at the request of the Committee following some uncertainty about the sequencing of clearance and decision making. · The report describes several proposed changes to strengthen and formalise the process for the drafting and authorisation of the Council’s Annual Governance Statement. · The Committee was asked to approve the revised process. · It was suggested that the method of obtaining information from services should be aligned with the corporate self assessment process timelines, that formal ownership of the document remains with the Finance Service, the authorship with the Transformation and Democratic Service and final approval remains with the Governance and Audit Committee. · It was also recommended that the amended timeline be adopted. · The report also contained a rubric which was an evaluation scoring guide to assess the levels of assurance.
Outcomes: · That the amendments to the Annual Governance Statement process be approved.
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Insurance Cover for Members and Officers Serving on Outside Bodies PDF 84 KB To receive and consider the report of the Head of Finance. Minutes:
Documents Considered: · Report of the Head of Finance
Issues Discussed: · The Committee was advised that an email was sent out to Members asking for information from organisations on which they sit. Once responses have been received the scale of the issue can be assessed and a solution sought. · Following investigation as to whether it was possible, it is clear that it is not possible for the Council to put a Directors and Officers policy in place to cover Members for the Board on which they sit.
Outcomes: · Noted.
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Corporate Complaints Annual Report PDF 382 KB To receive and consider the report of the Cabinet Member for a Connected Powys. Minutes: The Committee noted that the report had been withdrawn and would be considered at a future meeting. |
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Self Assessment Action Plan - Update PDF 113 KB To receive and consider an update on the Self Assessment Action Plan. Minutes:
Documents Considered: · Self Assessment Action Plan
Issues Discussed: · Progress is being made on a number of the recommendations. This is a good platform from which to work and have the next self-assessment.
Outcomes: · That the annual self-assessment in March would be a face to face meeting. · That Members reflect on the previous year and areas to be examined when considering the self assessment.
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Governance and Audit Committee - Members' Skills Audit PDF 2 MB To receive and consider an overview of the responses from the Governance and Audit Committee – Members’ Skills Audit. Minutes: Documents Considered: · Overview of the responses from the Governance and Audit Committee – Members’ Skills Audit
Issues Discussed: · The areas of attention for development were audit, risk and crisis management and technology.
Outcomes: · Noted · Chair to discuss with officers how to take the development in the three areas identified forward.
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To consider the forward work programme (attached) and to consider whether any additional items should be included in the provisional list. Minutes: Documents Considered: · Forward Work Programme 2023
Issues Discussed: · Deep dives into areas of risk had been programmed in the forward work programme commencing in February.
Outcomes: · Need to add update from the four working groups into the work programme and any cross cutting themes and items for escalation.
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