The Governance and Audit Committee of Denbighshire Council convened on Wednesday, 12 June 2024, to discuss various significant topics, including the council's performance self-assessment, internal audit reports, and updates to the medium-term financial strategy. Key decisions and discussions are summarised below.

Council's Performance Self-Assessment 2023-2024

The committee reviewed the Council Performance Self-Assessment 2023 to 2024 Report, which evaluates the council's progress and challenges in achieving its key performance aims. Councillor Gwyneth Ellis highlighted the importance of this document for reflecting on performance and planning future actions. The report has been discussed by the senior management team, cabinet, and the Performance and Scrutiny Committee. The committee noted the need for continual review of corporate plan commitments in light of financial constraints.

Internal Audit External Review 2024-2025

The committee considered the Internal Audit External Review 2024-25 Report, conducted by Alex Jenkins from Ceredigion Council. The review found that the internal audit service generally conforms to public sector internal audit standards, with 45 areas of conformance, six partial conformances, and five non-conformances. The committee discussed the importance of addressing these areas and ensuring continuous improvement.

Internal Audit Annual Report 2023-2024

Bob Chowdhury, Chief Internal Auditor, presented the Annual IA 2024-25 Report, summarising the internal audit activities over the past year. The report highlighted the completion of various audits and the challenges faced due to staff issues and special investigations. The committee emphasised the importance of maintaining independence and the need for adequate resources to achieve audit objectives.

Terms of Reference of Governance and Audit Committee

The committee reviewed and approved the updated terms of reference, which were revised in accordance with the Chartered Institute of Public Finance and Accountancy (CIPFA) guidance. The new terms of reference aim to enhance the role of the committee within the council's governance structure. Key points included ensuring robust processes for financial affairs, risk management, and performance assessment.

Medium-Term Financial Strategy and Plan 2025/26 - 2027/28

The Head of Finance and Audit presented an update on the medium-term financial strategy and plan, focusing on the council's financial resilience and sustainability. The committee discussed the risks associated with the capacity of the finance team, the impact of the new financial system, and the importance of tracking budget proposals. The committee also considered the potential impact of council tax reforms and the need for a comprehensive review of fees and charges.

Treasury Management Update Report 2023/24

The committee received the Treasury Management Update Report 2023/24, noting the performance of treasury management activities. It was agreed that substantive reports would be presented at the January and July meetings, with information reports in April and November.

Corporate Governance Committee Work Programme

The committee reviewed the Governance and Audit FWP E and discussed the need to balance the workload across the year. It was agreed that the Chair and Vice-Chair would have early sight of the work programmes and agendas to ensure a more even spread of business.

Other Information Reports

The committee noted several information reports, including the Audit Wales - Digital Strategy Review, the Council's Performance Management Guide, the Corporate Risk Register, and the Climate Ecological Report. These reports provided updates on various initiatives and strategies within the council.

The meeting concluded with a commitment to continue monitoring and improving the council's governance, audit, and financial processes to ensure robust and effective management.