The Governance and Audit Committee of Ceredigion County Council met on Wednesday, 17 September 2025, to discuss a range of topics including audit reports, risk management, and governance frameworks. The committee was also scheduled to review the council's self-assessment report and consider its counter fraud strategy.

Here's a detailed look at the topics that were scheduled to be discussed:

• Audit Wales Reports
• Care Inspectorate Wales Reports
• Care Inspectorate Wales Annual Return
• Amendments to Governance Framework and Annual Governance Statement Templates
• Internal Audit Progress Report Q1
• Internal Audit Self-Assessment
• Counter Fraud Strategy & Protocol
• Annual Compliments, Complaints and Freedom of Information Report
• Corporate Risk Register Q1
• Ceredigion County Council Self-Assessment 24-25
• Forward Work Programme

Audit Wales Reports

The committee was scheduled to discuss reports and updates from Audit Wales¹, including council responses regarding progress made against proposals and recommendations. The specific items for discussion included:

• Arrangements for Commissioning Services at Ceredigion County Council, along with a related Management Response Form.
• A letter from Audit Wales to the Chief Executive Officer (CEO) regarding audit performance work.
• A consultation on fee scales for 2026-27.

The committee was expected to consider the regulator and inspectorate reports and updates.

Care Inspectorate Wales Reports

The committee was scheduled to receive Care Inspectorate Wales (CIW) inspection reports for Ceredigion County Council Regulated Services. The purpose of the report was to provide assurance that the council is meeting its regulatory requirements in relation to the delivery of regulated services.

The reports included:

• Bryntirion Residential Care Home, Tregaron
• Min y Môr Residential Care Home, Aberaeron
• Hafan Deg Residential Care Home, Lampeter
• Y Hafod Residential Care Home, Cardigan
• Hafan y Waun Residential Care Home, Waunfawr, Aberystwyth
• Targeted and Enablement Integrated Care (Registered as Domiciliary Care)
• Fostering Service

The inspections focus on 4 key areas:

1. Wellbeing
2. Care and support
3. Environment
4. Leadership and Management

The committee was expected to note the contents of the report and the accompanying CIW inspection reports.

Care Inspectorate Wales Annual Return

The committee was scheduled to discuss the Care Inspectorate Wales (CIW) Annual Return for 2024/25. The purpose of the report was for oversight of regulatory requirements. The services included in the Annual Return are:

• Bryntirion Residential Care Home, Tregaron
• Min y Môr Residential Care Home, Aberaeron
• Hafan Deg Residential Care Home, Lampeter
• Hafan y Waun Residential Care Home, Aberystwyth
• Yr Hafod Residential Care Home, Cardigan
• Targeted Care and Enablement Service

The time frame for the data and information included in the Annual Return is from 1 April 2024 to 31 March 2025.

The committee was expected to note the contents of this report.

Amendments to Governance Framework and Annual Governance Statement Templates

The committee was scheduled to discuss amendments to the Governance Framework and Annual Governance Statement templates, following the CIPFA 2025 Addendum.

The key changes to the Governance Framework included:

• Forward-looking perspective
• Added section on compliance
• Introduced the Three Lines model

The key changes to the Annual Governance Statement (AGS) included:

• Identifying key officers and members
• Forward-looking perspective
• Highlighting areas of assurance
• Identifying opportunities for improvement
• Concise and evidence-based approach
• Greater emphasis on resilience, transparency, and stakeholder engagement
• Addressing emerging challenges
• Additional assurance sources

The committee was asked to approve the changes made to the Governance Framework template and the Annual Governance Statement template (25/26).

Internal Audit Progress Report Q1

The committee was scheduled to receive a progress report on the work undertaken by Internal Audit during the first quarter of the financial year (1 April 2025 – 30 June 2025). The report was to provide an update on the progress made and the position of the service in continuing to achieve the Internal Audit annual plan. As at the end of the quarter a total of 49 'live' items appear in the operational Interim Audit Plan. These are made-up of 44 'planned' pieces of work consisting of audits from the Annual Strategy & Plan. The remaining 5 items have been risk assessed and added during the quarter, ie reactive work.

The committee was expected to consider the work undertaken and current position of the Internal Audit Section.

Internal Audit Self-Assessment

The committee was scheduled to receive a report to provide assurance to members of the audit committee regarding the Internal Audit Service's compliance with the Public Sector Internal Audit Standards (PSIAS). From the assessment, there are 135 areas that 'conform'. No areas of non-conformance were identified.

The committee was expected to note the contents of the self-assessment.

Counter Fraud Strategy & Protocol

The committee was scheduled to discuss the Counter Fraud Strategy and Counter Fraud Protocol. The Counter Fraud Strategy and Protocol replaces the existing Strategy on Countering Fraud, Corruption & Bribery (to include Anti-Money Laundering).

The committee was asked to consider the proposed Counter Fraud Strategy and the proposed Counter Fraud Protocol and, as appropriate, to recommend their approval.

Annual Compliments, Complaints and Freedom of Information Report

The committee was scheduled to receive the Annual Report of Compliments, Complaints and Freedom of Information for 2024-2025. The report provides information relating to the council's compliments, complaints and Freedom of Information activity between 1 April 2024 and 31 March 2025.

The report was broken down into the following sections:

1. Introduction
2. Compliments
3. Complaints Data and Analysis
4. Complaints to the Public Services Ombudsman for Wales
5. Requests Received under the Freedom of Information (FOI) Act and the Environmental Information Regulations (EIR)
6. Additional Information

The committee was expected to note the contents of the Annual Report of Compliments, Complaints and Freedom of Information 2024-2025, the supporting appendices, and to note the contents of the Ombudsman's Annual Letter for the same period.

Corporate Risk Register Q1

The committee was scheduled to receive a report to update them on the Corporate Risk Register. A review of the latest risk status was conducted by Leadership Group and the candidates for promotion / demotion to the Corporate Risk Register were reviewed and the latest Corporate Risk Register was agreed.

A new Corporate Risk, R026: Rural Poverty, has been added to the register following a horizon scanning exercise and a review of partners' risks.

The committee was expected to note the updated Corporate Risk Register.

Ceredigion County Council Self-Assessment 24-25

The committee was scheduled to review and make recommendations if necessary on the Draft Self-Assessment Report. The report has been developed by assessing a wide variety of evidence including internal reports and reviews, external regulatory and inspection reports and engagement and consultation activities.

The committee was expected to review the Draft Self-Assessment Report and if necessary make recommendations on the conclusions or actions the Council intends to take.

Forward Work Programme

The committee was expected to note the content of the Forward Work Programme.

Please note: This summary is based solely on the provided agenda and report pack. As an AI, I have no information on what actually occurred during the Governance and Audit Committee meeting.