The Governance and Audit Committee of Swansea Council convened on 3 September 2025, to discuss a range of reports, including updates on internal audit activities, risk management, and responses to external audits. The committee approved recommendations related to these reports and reviewed the committee's work plan.

Audit Wales Report: Urgent and Emergency Care Flow out of Hospital – West Glamorgan Region

The committee received a report on the Audit Wales findings regarding patient discharge from hospitals in the West Glamorgan region, which includes Swansea Bay University Health Board, Swansea Council, and Neath Port Talbot Council. The report highlighted challenges in patient flow and the efficiency of urgent and emergency care services.

Key issues identified by Audit Wales included:

• Difficulties in sharing information between organisations due to differing systems.
• Workforce challenges impacting the timeliness of assessments.
• Issues with long-term care home availability in Neath Port Talbot.
• The rate of delayed discharges across the West Glamorgan region is one of the highest in Wales.

The report noted that an updated Integrated Discharge Strategy aims to streamline discharge processes with a unified approach. Despite these challenges, the report acknowledged a strong commitment to improvement and collaborative efforts among partners.

The committee approved the recommendations within the report, and noted that actions had already been implemented by the health board and the Regional Partnership Board's (RPB) community and older people's board.

Corporate Risk Overview - Quarter 1 2025-26

The committee reviewed the Corporate Risk Overview for Quarter 1 of 2025-26, which presented the status of the council's strategic risks and issues as of 30 June 2025. The report highlighted 19 strategic risks and 8 strategic issues, with detailed records provided in the appendix.

Key discussion points included:

• An increase in the residual risk score for Cyber, Data, and Digital Security due to recent cyber-attacks in the private sector.
• An increase in the residual risk score for Sustainable Communities for Learning / QEd – Programme Funding Risks as the Funding Forecast was under review.
• An increase in the residual risk score for Workforce Sustainability and Capability Gaps due to ongoing recruitment and retention pressures.
• A decrease in the residual risk score for Financial Control MFTP Delivery following discussions at the Corporate Management Team (CMT).
• A decrease in the residual risk score for Oracle Redwood, moving from Red to Amber, after the successful delivery of two work packages.
• A new red-rated Strategic Issue was identified: increased project costs within Education due to construction cost inflation.

The committee noted the status of the council's strategic risks and issues.

Internal Audit Section – Fraud Function

The committee received three reports relating to the Internal Audit Section's Fraud Function: the Annual Report 2024/25, the Annual Plan 2025/26, and the Internal Audit Monitoring Report - Q1 2025/26.

Fraud Function Annual Report 2024/25

The annual report summarised the activities of the Fraud Function for 2024/2025, and reviewed achievements compared to target activities contained in the Fraud Function Anti-Fraud Plan for 2024/2025.

Key points from the report included:

• The deterrent value of having a fraud function.
• Strengthening procedures and workforce relationships.
• Outcomes with financial implications.

The report highlighted that the team realised overpayment and savings of £1,178,053.57.

Fraud Function Annual Plan 2025/26

The annual plan set out the planned areas of activity for the Internal Audit Section's Fraud Function for 2025/26 and was designed to provide a strategic view of the areas that would be subject to examination.

Internal Audit Monitoring Report - Q1 2025/26

The monitoring report summarised the audits finalised, and any other work undertaken by the Internal Audit Section during the period 1 April 2025 to 30 June 2025.

A total of 18 audits were finalised during the quarter, with 129 audit recommendations made and agreed.

Two audit reports issued with 'Moderate' assurance level were issued in the quarter:

• Housing Division – Pest and Animal Control
• Destination Lettings

The committee approved the recommendations within the reports.

Annual Report of School Audits 2024/25

The committee received the Annual Report of School Audits for the 2024/25 municipal year. The report provided information on the various developments that had occurred during the year and provided further details of the results of the thematic reviews and individual school audits undertaken during 2024/25.

Key findings included:

• Twenty-six primary schools were included in the thematic review covering the key risk area of Procurement, and all schools were included in the thematic review covering Lunchtime Duty Payments to staff.
• Four secondary schools were audited individually.
• Both thematic reviews undertaken received a Substantial assurance rating.
• Of the four secondary schools audited in year, one was awarded a high level of assurance and three were awarded a substantial level of assurance.

The committee approved the recommendations within the report.

Governance & Audit Committee Work Plan and Action Tracker

The committee received the Governance & Audit Committee Work Plan to May 2026 and the Action Tracker Report for information.

Exclusion of the Public

The committee approved a recommendation to exclude the public from the meeting during consideration of the following item(s) of business on the grounds that it / they involve(s) the likely disclosure of exempt information as set out in the Paragraphs listed below of Schedule 12A of the Local Government Act 1972 as amended by the Local Government (Access to Information) (Variation) (Wales) Order 2007 subject to the Public Interest Test (where appropriate) being applied.