The Governance and Audit Committee of Gwynedd Council met on Thursday, 11 September 2025, to discuss a range of topics including the annual governance statement, treasury management, and a review of the delegation scheme. The committee was also scheduled to receive and note the council's statement of accounts for 2024/25, and to consider the annual complaints and service improvement report. The meeting was held virtually.

Here's a summary of the key items on the agenda:

• Annual Governance Statement 2024/25

  The committee was scheduled to consider the draft Annual Governance Statement, challenge the Head of Finance on identified risk scores, and consider the action plan within the statement. The report pack stated that the committee was being asked to approve the statement and recommend that the Council Leader and Chief Executive sign it. The Annual Governance Statement is required by the Accounts and Audit (Wales) Regulations 2014, and should include arrangements for the management of risk, and adequate and effective financial management.

• Statement of Accounts 2024/25

  The committee was scheduled to receive and note the council's Statement of Accounts for 2024/25, which was subject to audit. The report pack stated that the draft accounts were subject to audit, and a final version would be submitted for approval on 13 November 2025. The Accounts and Audit (Wales) Regulations 2014 require the council to prepare an annual Statement of Accounts.

• Implementing the Decisions of the Committee

  The committee was scheduled to receive a report outlining how council departments had responded to the decisions of the Governance and Audit Committee. The report pack stated that this was intended to provide assurance that decisions were being addressed and contribute to reassuring members that the council's governance was operating effectively. The report also included a summary of actions taken in response to decisions made since the establishment of the new council in May 2022.

• Audit Wales Reports

  The committee was scheduled to consider and accept the Audit Wales work programme for Q1, and to consider the Strategic Management of Balances and Reserves Audit Wales report. The report pack included a document titled Strategic Management of Balances and Reserves, which presented Audit Wales's findings on Cyngor Gwynedd's approach to managing its financial reserves. The audit focused on governance, risk management, financial reporting, and how reserves are used strategically. The report recommended that the council enhance its current arrangements by adopting a reserves strategy that includes criteria to determine when and how reserves should be established and prioritised, and a proportionate method to support the rationale behind the sums held in reserves at year-end.

• Annual Complaints and Service Improvement Report 2024/25

  The committee was scheduled to consider and accept the report, and to make any comments or recommendations on the complaints procedure. The report pack included the Ombudsman's Annual Letter for 2024/25, and outlined the council's arrangements for dealing with complaints. The report pack stated that the Service Improvement Officer acts as an advocate on behalf of the customer.

• Review of the Delegation Scheme

  The committee was scheduled to consider and support proposed amendments to the Officers' Scheme of Delegation relating to the acquisition and disposal of land, and to recommend that the Full Council approve the amendments. The report pack stated that the current arrangements for delegating property matters were outdated, and that the proposed amendments were intended to strike the right balance between working effectively and ensuring propriety. The report pack included a table showing that the average house value in Wales had risen from £41,000 in 1996 to £207,000 in 2025.

• Treasury Management 2024/25

  The committee was scheduled to consider and receive the Treasury Management report for 2024/25. The report pack stated that during the 2024/25 financial year the council's treasury management activity remained within the limits originally set, and total interest received on deposits was £2.5m, which was below the budgeted level of £2.7m. The report pack also stated that there were no defaults by institutions in which the council had deposited money.

• Annual Report of the Governance and Audit Committee 2024-25

  The committee was scheduled to consider the contents of the report, offer comments and amendments, and approve the Annual Report. The report pack included a draft annual report covering the committee's work over the year 2024/25, highlighting how the committee had carried out its statutory duties, and how it added value to the governance arrangements of Cyngor Gwynedd. The draft report included a foreword by Carys Edwards, Committee Chair, and noted the sudden death of Sharon Warnes, a former chair and current member of the Governance and Audit Committee, and the death of Councillor Rob Triggs, who had been a member of the committee since 2022.

• The Committee's Forward Programme

  The committee was scheduled to consider the work programme.