The Governance & Audit Committee of Carmarthenshire Council is scheduled to convene on Wednesday, 4 November 2026. The meeting's agenda includes a review of the council's Corporate Risk Register, an update on Audit Wales' report concerning temporary accommodation, and a discussion of the Dyfed Pension Fund's financial statements.

Carmarthenshire County Council's Corporate Risk Register 2026/27

The committee is scheduled to receive an update on Carmarthenshire County Council's Corporate Risk Register for 2026/27. This register is a key tool for identifying, evaluating, and monitoring risks that could significantly impact the council's ability to achieve its objectives. The report details risks that have been removed, new risks that have been added, and those with revised risk scoring. Emerging themes and risks identified include ongoing financial pressures, increasing service demand and complexity, workforce and capacity challenges, cyber and technological risks, infrastructure resilience, climate-related impacts, and legislative change.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis – Progress Report

An update is scheduled on the progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). The report focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Statement of Accounts

The committee is scheduled to review the Dyfed Pension Fund's Statement of Accounts for 2025-2026. This includes the Fund Account, the Net Assets Statement, and the Statement by the Consulting Actuary. Audit Wales is proposing to issue an unqualified true and fair opinion on the accounts, noting that there are no uncorrected misstatements. An update on the Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These areas include matters relating to fraud, laws and regulations, and related parties. The information provided will inform Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Carmarthenshire County Council's Draft Annual Report for 2025/26

The committee is scheduled to consider the draft Annual Report for 2025/26. This report combines the council's statutory reporting duties under the Well-being of Future Generations (Wales) Act 2015 and the Local Government and Elections (Wales) Act 2021. It provides an overview of performance against the council's well-being objectives, thematic and service priorities, including progress against outcomes, key performance measures, and areas for improvement. The report is presented in an accessible format and will undergo further scrutiny before final approval.

Internal Audit Plan Update 2026/27

An update on the Internal Audit Plan for 2026/27 is scheduled for review. This report summarises Internal Audit activity and performance, including progress against the approved plan, key findings, and matters requiring committee oversight. The reporting format has been revised to provide a broader, outcomes-focused assessment. Progress against the plan is positive, with a number of audits completed and others in progress. Recurring themes from audits include issues with Declaration of Interest Forms and compliance with policies and procedures.

Annual Anti-Fraud and Anti-Corruption Report 2025/26

The committee is scheduled to consider the Annual Anti-Fraud and Anti-Corruption Report for 2025/26. This report details the activities of the council's anti-fraud functions, including strategic governance, proactive work, prevention and deterrence, investigations, and case information. The council's approach is underpinned by its Anti-Fraud and Anti-Corruption Strategy and aligns with the Fighting Fraud and Corruption Locally framework. Initiatives undertaken include strengthening the control environment, promoting awareness of fraud risks, and participation in national fraud initiatives.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress against the Audit Wales recommendations concerning temporary accommodation. It details actions taken to improve value for money, strengthen prevention, and enhance partnership working.

Dyfed Pension Fund Audit of Financial Statements Report

The committee will receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report outlines the findings of the audit and the Auditor General's opinion on the financial statements.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts.

Dyfed Pension Fund - Letter of Representation to Audit Wales

The committee will acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales regarding the Dyfed Pension Fund. This is a formal requirement for the audit process.

Audit Enquiries to Those Charged with Governance and Management

The committee will review the council's responses to Audit Wales regarding governance areas impacting the financial statement audit. This includes considerations on fraud, laws and regulations, and related parties.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Carmarthenshire County Council's Corporate Risk Register 2026/27

The committee is scheduled to receive an update on Carmarthenshire County Council's Corporate Risk Register for 2026/27. This register is a key tool for identifying, evaluating, and monitoring risks that could significantly impact the council's ability to achieve its objectives. The report details risks that have been removed, new risks that have been added, and those with revised risk scoring. Emerging themes and risks identified include ongoing financial pressures, increasing service demand and complexity, workforce and capacity challenges, cyber and technological risks, infrastructure resilience, climate-related impacts, and legislative change.

Audit Wales Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 2025 - Progress Update

An update on the Audit Wales Cyber Security Review 2025 is scheduled. This report will provide information on the progress made in addressing the findings and recommendations from the review.

Audit Wales Report: Temporary Accommodation, Long-Term Crisis (July 2025) - Progress Report

This report provides an update on progress made in response to Audit Wales' report, Temporary Accommodation: Long-Term Crisis? (July 2025). It focuses on the delivery of actions outlined in the council's management response, aiming to strengthen value for money, improve prevention and demand management, and enhance partnership working. Progress has been made in implementing a value for money principle for temporary accommodation, developing a value for money tool, and reviewing properties that do not represent value for money. The service is transitioning from a crisis-led model to a prevention-focused approach, with weekly monitoring of homelessness demand and the introduction of an Early Intervention Team. Preparations are also underway for the Homelessness and Social Housing Allocation (Wales) Act 2026, and partnership working is being strengthened in anticipation of new legislative requirements.

Dyfed Pension Fund Audit of Financial Statements Report

The committee is scheduled to receive the Audit Wales Audit of Financial Statements report for the Dyfed Pension Fund for 2025-26. This report summarises the findings from the audit, with the Auditor General responsible for providing an opinion on whether the financial statements give a true and fair view of the Fund's position as at 31 March 2026. The audit work is substantially complete, with an intention to issue an unqualified true and fair opinion. One other matter has been highlighted concerning the valuation of the investment balance, which includes complex investments requiring subjective valuation.

Dyfed Pension Fund Annual Report and Accounts 2025-2026

The committee is scheduled to approve the Dyfed Pension Fund Annual Report and Accounts for 2025-2026, following the audit. This report includes financial performance, investment policy, fund administration, actuarial reports, and the statement of accounts. The Dyfed Pension Fund's financial performance indicates an increase in net assets, primarily due to market value increases in investments. The report also details changes in membership, income and expenditure, and investment performance across various asset classes.

Dyfed Pension Fund Letter of Representation to Audit Wales

The committee is scheduled to formally acknowledge the Letter of Representation from the Director of Corporate Services and the Chair of the Governance & Audit Committee to Audit Wales concerning the Dyfed Pension Fund. This acknowledgement is a requirement by Audit Wales as part of their audit process. The letter confirms management's responsibilities for financial reporting, internal controls, and the provision of information to the auditors.

Audit Enquiries to Those Charged with Governance and Management

The committee is scheduled to review the council's responses to Audit Wales regarding several governance areas that impact the audit of the financial statements. These considerations are relevant to both the council's management and 'those charged with governance', namely the Governance and Audit Committee. The information provided informs Audit Wales' understanding of the Dyfed Pension Fund and its business processes to support their audit opinion. Updates from the previous year include changes related to the establishment of the Wales Pension Partnership Investment Management Company (WPP IM Co) and the migration of the financial ledger system to a cloud-based environment.

Burry Port Harbour 2025/2026

The committee will consider the Audited Accounting Statement for the Burry Port Harbour Authority for 2025-26, in accordance with the Accounts and Audit (Wales) Regulations 2014. This includes details on the harbour's financial situation and operational costs, noting a decrease in net costs compared to the previous year.

Audit Wales Work Programme Update

The committee will receive an update on the Audit Wales Work Programme and Timetable, outlining the regulatory programme of work for local government and inspectorate activities relevant to Carmarthenshire County Council.

Audit Wales Report: Counter Fraud Arrangement Carmarthenshire County Council

The committee will consider the Audit Wales report on the council's counter-fraud arrangements and the council's management response to the recommendations. The review assessed the council's approach against the Raising Our Game: Tackling Fraud in Wales report, concluding that while foundations are strong, there is scope to enhance preventative activity.

Audit Wales Report: Between a Rock and a Hard Place? Managing Carmarthenshire's Roads

The committee will review the Audit Wales report on the management of Carmarthenshire's roads, examining how the council plans, funds, and manages its highways network. The report highlights challenges related to reduced funding, a growing maintenance backlog, and an increasing reliance on reactive repairs.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Governance & Audit Committee Action Log

The committee will review its Action Log, which details the progress made on actions arising from previous meetings. An additional meeting is scheduled for October 2026 to manage the committee's workload.

Minutes of Previous Meetings

The committee is scheduled to sign as a correct record the minutes of the Governance and Audit Committee meetings held on 10th July 2026 and 24th July 2026.

Audit Wales Report: Recruitment and Retention Challenges - The Right People at the Right Time?

The committee will consider the Audit Wales report on the council's recruitment and retention challenges. The review found that while the council understands its challenges and has implemented measures, there are opportunities to improve the evaluation of their effectiveness and share learning across the organisation.

Audit Wales Report: Cyber Security Review 202