Here is a summary of what was scheduled to be discussed during the Governance and Audit Committee meeting of Wrexham County Borough Council on 18 September 2025.

The Governance and Audit Committee of Wrexham County Borough Council met to discuss several key items, including a response to a Panel Performance Assessment, the council's counter fraud strategy, and the annual statement of accounts. The meeting also included discussion of risk and control registers, the committee's work programme and development programme, and an audit by Audit Wales.

Response to Panel Performance Assessment Report

The committee was scheduled to consider a report regarding the council's first Panel Performance Assessment (PPA), as required by the Local Government & Elections (Wales) Act 2021¹. The purpose of the PPA is to assess how well the council is meeting its performance duties, specifically if it is:

• Exercising its functions effectively
• Using its resources economically, efficiently and effectively
• Has effective governance in place

The report included the final PPA report, draft response statements, and an action plan responding to the PPA recommendations. The council was required to prepare a response to the PPA, including:

• The extent to which the council accepts the conclusions in the report
• The extent to which the council intends to follow any recommendations contained in the report
• Any actions the council proposes to take to increase the extent to which it meets the performance requirements (an Action Plan).

The committee was asked to review the council's response to the PPA report and make recommendations for changes. The final response, including any agreed changes or reasons for not agreeing to changes, was scheduled to be submitted to the Council for approval in December.

The PPA key findings included:

• The council has a strong political coalition working collaboratively.
• A motivated workforce passionate about the borough.
• Strong operational partnership working.
• The council is capable of making difficult decisions.

The report also noted eight recommendations offering potential for the council to increase the extent to which it meets performance duties.

Councillor Mark Pritchard, Leader of the Independent Group, and Alwyn Jones, Interim Chief Executive, proposed that the council:

welcomed the assessment and appreciates the value added to the process by the experienced Peer Review Team. The council accepts the report and its conclusions.

They also stated that the council accepted the recommendations and had put in place an action plan to take each recommendation forward.

Counter Fraud Strategy 2025-2028

The committee was scheduled to review the updated Counter Fraud Strategy 2025-2028, along with the Counter Fraud Policy and Procedures. These documents outline the council's commitment to countering fraud and help employees and members understand their roles regarding fraud, bribery, and corruption.

The proposed strategy is informed by a review of the council's current counter fraud arrangements and sets out actions needed between 2025 and 2028. The strategy includes an action plan, with progress to be reported to the Governance and Audit Committee in the Annual Counter Fraud report.

The key themes of the strategy are:

• Effective governance arrangements
• Acknowledgement of the risks of fraud
• Preventive action
• Pursuit of criminals
• Protection of the most vulnerable

The committee was asked to recommend the Counter Fraud Strategy and Counter Fraud Policy and Procedures 2025-2028 to the Executive Board for approval.

Audit of Statement of Accounts 2022/23

The committee was scheduled to consider the final audited Statement of Accounts for the financial year 2022/23, previously reviewed in draft form on 27 July 2023. The report included key adjustments made following the audit, along with changes to the core statements and notes.

The main adjustments were:

1. Note 5 – Related Parties: Additional information added regarding disclosure of income and expenditure.
2. Note 17 – Officer Remuneration: Calculation of pension costs amended.
3. Note 20 Property, Plant and Equipment: De-recognition of capital additions not relating to a specific asset, resulting in a £4,569k value adjustment.
4. Note 39 Pensions Reserve: Amendment to the pension amount included in the accounts, following the audit of the North Wales Economic Ambition Board's accounts.
5. Notes 37 & 38 Revaluation Reserve and Capital Adjustment Account Reserve: Amendment to historic treatment of specific assets, resulting in a £93,998k value adjustment.

The committee was asked to approve the Statement of Accounts and agree to the contents of the management representation letter.

Other Matters

The committee was also scheduled to discuss:

• Risk and Control Registers
• Governance and Audit Committee Work Programme
• Governance and Audit Committee - Development Programme