The Governance and Audit Committee of Cardiff Council was scheduled to discuss a range of financial, performance, and governance matters. Key topics included an update on the directorate control environment for People and Communities, a financial update encompassing resilience issues, and a review of council complaints and a mid-year self-assessment report. The committee was also set to examine a recommendation tracker for external review bodies, an update on the annual governance statement, and progress reports from the Internal Audit and Investigation teams. Additionally, draft strategies and plans for internal audit were scheduled for consideration.

Directorate Control Environment Update: People and Communities

Sarah McGill, Corporate Director for People and Communities, was scheduled to provide an update on the directorate's control environment. The report pack indicated that this update was To Follow, meaning specific details were not available in the provided documents.

Financial Update and Resilience Issues

The committee was scheduled to receive a financial update, including information on resilience issues. This report, covering the period up to Month 6, was expected to detail the Council's financial position and address any potential challenges to its financial stability. The report pack also included a separate document titled Governance & Audit Committee Financial Update 27th January 2026, which outlined updates on the 2026/27 budget, key assumptions for closing the predicted budget gap, and the launch of a budget consultation. It also provided an update on the ERP (Enterprise Resource Planning) project.

Council Complaints: Mid-Year Report

The committee was scheduled to review the Council Complaints Mid-Year Report for 2025-26. This report, detailed in Appendix A of the provided documents, aimed to assess the authority's effectiveness in handling complaints. It was expected to provide statistics on complaint volumes, response rates within corporate timescales, and a breakdown of complaints by service area. The report also included commentary from the Chief Digital Officer, Isabelle Bignall, reflecting on recent Ombudsman investigations, particularly concerning the Responsive Repairs Unit, and identifying potential corporate lessons learned.

Mid-Year Self-Assessment Report Update

This agenda item was scheduled to provide an update on the Council's mid-year self-assessment of performance against its seven Wellbeing Objectives, as outlined in the Corporate Plan 2025-28. The report was expected to summarise areas of progress and highlight four key areas of strategic performance challenge: delivering the change programme, ensuring continued service and financial resilience, improving performance in key services, and addressing workforce challenges. The report had been considered by Cabinet and the Scrutiny Performance Panel, with recommendations from the panel being accepted by Cabinet.

Recommendation Tracker: Reports of External Review Bodies

The committee was scheduled to review the Recommendation Tracker, which provides an overview of the management and delivery of recommendations from external bodies such as Audit Wales, Estyn, Care Inspectorate Wales, and His Majesty's Inspectorate for Probation. The report indicated that as of January 2026, there were 22 open recommendations, with all recommendations from before the 2022/23 financial year having been closed. The report also highlighted specific Public Interest Reports issued by the Public Services Ombudsman Wales concerning the Responsive Repairs Unit and Assisted Lifts, detailing the recommendations, actions, and progress made.

Mid-year Annual Governance Statement Update

This item was scheduled to cover updates on the Annual Governance Statement, including a report on Delivering Good Governance in Local Government Addendum and Senior Management Assurance Statements. These documents are crucial for assessing the effectiveness of the Council's governance framework.

Internal Audit and Investigation Team: Progress Update

Chris Pyke, the Audit Manager, was scheduled to present a progress update on the work of the Internal Audit and Investigation Teams for the period of October to December 2025. The report detailed the progress against the Internal Audit Plan, including work performed, priority recommendations, critical findings, and value for money observations. It also covered the activities of the Investigation Team, focusing on fraud awareness, detection, and investigation, including participation in National Fraud Initiative data matching exercises. The report noted an increase in identified cases for investigation compared to the previous year, although the financial value attributed to concluded cases was lower.

Draft Internal Audit Strategy, Charter, Methodologies, and Summary Audit Plan 2026/27

The committee was scheduled to consider draft documents for the Internal Audit function for the upcoming financial year. These included an updated Draft Internal Audit Strategy and Charter, which incorporate changes related to the Global Internal Audit Standards. The Internal Audit Methodologies, developed to guide the function, were also presented. A preliminary draft of the Summary Audit Plan for 2026/27 was provided, outlining the proposed audit engagements based on a risk-based methodology and the three lines model of assurance. The plan was based on an increased number of operational audit days due to recruitment and the assignment of resources to support the corporate ERP system implementation.

Outstanding Actions

The committee was scheduled to review a report on outstanding actions, which typically details any matters carried over from previous meetings that require further attention or resolution.

Correspondence

The committee was scheduled to review correspondence received, which may include letters, reports, or other communications relevant to the committee's oversight responsibilities.

Work Programme Update

An update on the committee's work programme for the remainder of the year was scheduled to be presented, outlining future topics and planned activities.

Urgent Items

This item was reserved for any urgent matters that may have arisen since the agenda was published.

Date of Next Meeting

The date of the next Governance and Audit Committee meeting was scheduled for 24 March 2026.