Internal Audit Monitoring Report - Q2 2025/26.

From: Swansea Council - December 10, 2025

...to approve the recommendations made in the Internal Audit Monitoring Report for Quarter 2 of 2025/26, which detailed the findings of 21 finalized audits, all of which received either a high or substantial assurance level, and where all 158 audit recommendations were agreed to by management.

Recommendations Approved

Audit Wales Recommendations Tracker.

From: Swansea Council - December 10, 2025

...to provide progress updates on meeting Audit Wales recommendations, as detailed in the Audit Wales Recommendations Tracker.

For Determination

Governance & Audit Committee Work Plan.

From: Swansea Council - December 10, 2025

...the Governance & Audit Committee Work Plan to May 2026 was approved, encompassing the committee's schedule, additional work program, scrutiny committee plans, external audit monitoring, and terms of reference.

Recommendations Approved

Audit Wales Report - Risk Management Arrangements.

From: Swansea Council - December 10, 2025

...the committee noted the Audit Wales report on risk management arrangements, including recommendations for improvement in horizon scanning, risk appetite and tolerance, partner risk integration, and SMART control measures, and outlined planned actions to address these recommendations.

For Determination

Corporate Risk Overview - Quarter 2 2025-26.

From: Swansea Council - December 10, 2025

Recommendations Approved