Derbyn ymddiheuriadau am absenoldeb gan Aelodau.

A Williams

Derbyn datganiadau o ddiddordeb personol a rhagfarnol (os o gwbl) gan Aelodau / Swyddogion yn unol â darpariaethau'r Cod Ymddygiad Aelodau a fabwysiadwyd gan y Cyngor o 1 Medi 2008.

None

I dderbyn am gymeradwyaeth y Cofnodion cyfarfod y 01/06/23.

RESOLVED:

The Minutes of the meeting on 1 June 2023 were approved as a true and accurate record

Cyflwynwyd yr adroddiad hwn gan Uwch Swyddog y Gwasanaethau Democrataidd – Pwyllgorau. Ei ddiben oedd rhoi’r wybodaeth ddiweddaraf i’r Aelodau am Gofnod Gweithredu’r Pwyllgor Llywodraethu ac Archwilio.

PENDERFYNWYD:

Bod y Pwyllgor yn nodi’r Cofnod Gweithredu.

This report was introduced by the Group Manager – Chief Accountant and its purpose was to present Members with the unaudited Statement of Accounts for 2022-23 attached at Appendix A for noting.

The key points were as follows:

• The draft Statement of Accounts for 2022–23 have been completed in accordance with the Accounts and Audit (Wales) Regulations 2014.
• The draft Accounts are now subject to audit by Audit Wales and the final audited accounts will be presented for approval to the Governance and Audit Committee in the autumn.

In the discussion that followed, a member made two suggestions for next year’s Statement:

• there needed to be a broader and more detailed section on how we are addressing the Decarbonisation 2030 proposals; and,
• that he was appreciative of the improvements to the balances in reserve statements, but he thought there was more that could be done in terms of clarity for non-financial people. On page 38 in the report, there is a nice breakdown of the usable reserves, but thought it needed more of an explanation of the terms used.

Another member thanked officers for the valuable briefing on the Statement of Accounts. He added that the reference in the document to the Llynfi Independents being a political party needed to be amended. They are a political group and not a political party.

RESOLVED:

The Committee noted the unaudited Statement of Accounts 2022-23 at Appendix A.

This report was introduced by the Chief Officer – Finance, Performance and Change and its purpose was to present Members with the Annual Governance Statement 2022-23 (AGS) for approval and inclusion within the unaudited Statement of Accounts 2022-23.

The key points were as follows:

• Good corporate governance requires the active participation of Members and officers across the Council. These arrangements are reviewed on an annual basis and the findings used to update the AGS.
• This helps to ensure the continuous improvement of the Council’s corporate governance culture. The inclusion of the AGS within the Statement of Accounts provides an overall appraisal of the controls in place to manage the Council’s key risks and identifies where improvements need to be made.
• The draft AGS for 2022-2023 was attached at Appendix A. This Statement describes the extent to which the Council has complied with its Code of Corporate Governance and the requirements of the Accounts and Audit (Wales) Regulations 2014 and the Accounts and Audit (Wales) (Amendment) Regulations 2018 for the year ended 31 March 2023.
• It also sets out how the Council has responded to governance issues identified during 2022-23 and actions to be undertaken during 2023-24 following an annual review of the Governance Framework.
• This statutory Committee provides independent assurance on the Council’s internal control environment.
• Work done by external regulators such as Audit Wales and Care Inspectorate Wales are referred to as they undertake work on our control systems.
• The Council faces a range of risks as would be expected from the broad range of services it delivers and activities it is engaged with.
• Risks are viewed from both a Service and Council-wide perspective which ensures the key risks are distilled in the Corporate Risk Assessment.
• The Risk Assessment sets out how the Council is addressing these risks and the mitigating actions it will put in place to reduce them. It is regularly reviewed and challenged by both senior management and the Governance and Audit Committee.
• The Council has in place robust arrangements for effective financial control through the Council’s accounting procedures, key financial systems and the Financial Procedure Rules.
• The Council had an unqualified audit opinion on the 2021-2022 financial statements and the Head of the Internal Audit services has given the Council as assessment of reasonable assurance for the 2022-2023 financial year.
• Section 5 of the AGS provides an update with regard to the issues highlighted in the 2021-2022 AGS and the issues identified for the 2022-2023 year.
• The AGS is currently in draft and will be reviewed by Audit Wales as part of the work undertaken on the Statement of Accounts for 2022- 2023. A final version of the AGS will be included when the final SOA is presented to this committee.

A member raised three issues about the report:

·        whether it would be possible to have more regular reviews of the Constitution to agree more incremental changes, such as rules about meeting duration and breaks during meetings.

·        the relationship between BCBC and Town and Community  ...  Gweld y cofnodion lawn ar gyfer eitem 91.

Cyflwynwyd yr adroddiad hwn gan Reolwr y Gr?p - y Prif Gyfrifydd a’i ddiben oedd cyflwyno Datganiad Cyfrifon 2022-23 Harbwr Porthcawl oedd heb eu harchwilio i’w gymeradwyo, oedd yn gysylltiedig yn Atodiad A.

Roedd y pwyntiau allweddol fel a ganlyn:

• Mae ffurflen Harbwr Porthcawl wedi cael ei chwblhau a'i hadolygu gan Archwilwyr Mewnol.
• Cwblheir y ffurflen yn unol â Safonau Adrodd Ariannol Rhyngwladol.
• Cyrhaeddodd yr harbwr sefyllfa gytbwys ar 31 Mawrth 2023.
• Mae'n ofynnol i'r ffurflen gael ei llofnodi gan y Swyddog Ariannol Cyfrifol a Chadeirydd y Pwyllgor Llywodraethu ac Archwilio cyn ei chyflwyno i Archwilio Cymru ar gyfer archwiliad blynyddol y Datganiad.

Yn y drafodaeth a ddilynodd, gwnaeth yr aelodau sylwadau fel a ganlyn:

• Gofynnodd Aelod am wybodaeth am faint ased Harbwr Porthcawl. Nododd y Prif Swyddog - Cyllid, Perfformiad a Newid y byddai'n dod o hyd i’r wybodaeth ac yn ei throsglwyddo i'r aelod.
• Tynnodd Aelod Lleyg sylw at y tabl yn Atodiad A ar y Datganiad Llywodraethu Blynyddol nad oedd yn ymddangos fel pe bai wedi cael ei gwblhau. Mewn ymateb, cadarnhaodd y Rheolwr Gr?p - Prif Gyfrifydd y dylid bod wedi cwblhau'r rhain.
• Gofynnodd aelod am adran y Dyledwyr a’r Credydwyr o’r ffurflen a'r ffaith fod ganddynt yr un ffigur (£39,893) ynddynt. Dilynodd trafodaeth ynghylch confensiynau ac arferion cyfrifyddu yn y maes hwn.
• Gofynnodd aelod, o ystyried bod Harbwr Porthcawl yn cael ei redeg ar sail net, p'un a oedd rhaid, pe digwyddai bod gwarged, a fyddai’n rhaid ei gadw o fewn y cyfrif penodol hwn. Roedd y Prif Swyddog-Cyllid, Perfformiad a Newid o'r farn ei fod yn hunangynhwysol ond dywedodd y byddai'n mynd â’r cwestiwn ac yn dod yn ôl at yr aelod gydag ateb pendant.

PENDERFYNWYD:

Bod y Pwyllgor yn cymeradwyo Datganiad o Gyfrifon 2022-23 oedd heb eu harchwilio yn Atodiad A.

Cyflwynwyd yr adroddiad hwn gan y Prif Swyddog - Cyllid, Perfformiad a Newid a'i bwrpas oedd diweddaru aelodau ar sefyllfa Alldro gweithgareddau Rheoli’r Trysorlys ar gyfer 2022-2023, y dangosyddion ar gyfer yr un flwyddyn ac i dynnu sylw at gydymffurfiad â pholisïau ac arferion y Cyngor. 

Roedd y pwyntiau allweddol fel a ganlyn:

• Cymeradwywyd Strategaeth Rheoli'r Trysorlys ar gyfer 2022-2023 gan y Cyngor ar 23 Chwefror y llynedd.
• Mae'r adroddiad yn amlinellu'r cyd -destun economaidd y cynhaliwyd gweithgaredd Rheoli'r Trysorlys ynddo y llynedd. Roedd y materion yn cynnwys:

§  Roedd y rhyfel yn yr Wcráin wedi cadw cyfraddau chwyddiant byd-eang yn uchel.

§  Nodweddwyd y cefndir economaidd ym mis Ionawr i Fawrth 2023 gan brisiau uchel ynni a nwyddau, chwyddiant uchel sydd wedi effeithio ar gyllidebau a gwariant teuluoedd. Cododd y Mynegai Prisiau Defnyddwyr i 10.1% yn y 12 mis hyd at fis Mawrth 2023.

§  Cynyddwyd cyfraddau llog nifer o weithiau yn ystod y flwyddyn i geisio ffrwyno chwyddiant. Dechreuodd y gyfradd banc y flwyddyn ar 0.75% a chynyddodd 8 gwaith yn ystod y flwyddyn i 4.25% ar 31 Mawrth 2023.

• Dangosir crynodeb o weithgareddau Rheoli’r Trysorlys yn ystod y llynedd yn Atodiad A. Mae Tabl 1 yn yr adroddiad yn crynhoi sefyllfa’r Cyngor o ran Dyled a Buddsoddiadau Allanol. I grynhoi:

§  Ni chymerwyd unrhyw ddyled hirdymor yn ystod y flwyddyn.

§  Nid aildrefnwyd dyled yn ystod y flwyddyn gan nad oedd unrhyw fudd ariannol i'r Cyngor o wneud hyn. Caiff hyn ei adolygu’n gyson yn ystod y flwyddyn gyfredol.

§  Cafwyd cynnydd bychan yn nifer y benthyciadau di-log Salix sydd gan y Cyngor.

§  Cyfanswm y benthyciadau allanol y mae'r Cyngor yn ei reoli oedd £99.93 miliwn ar ddiwedd Mawrth 2023.

§  Balans y buddsoddiadau ar ddiwedd y flwyddyn oedd £74.5 miliwn sy'n ostyngiad o £10 miliwn o'i gymharu â Mawrth 2022.

§  Mae'r incwm sy'n cael ei ennill drwy'r buddsoddiadau yn cynyddu wrth i'r gyfradd sylfaenol gynyddu.

§  Cynyddodd y gyfradd llog ar gyfartaledd o 0.43% yn 2021-2022 i 2.55% yn 2022-2023.

§  Wrth fuddsoddi arian y Cyngor, rhoddir sylw dyledus i sicrhau diogelwch a hylifedd y buddsoddiadau cyn edrych am y gyfradd enillion uchaf.

Yn y drafodaeth a ddilynodd, gwnaeth yr aelodau sylwadau fel a ganlyn:

• Y byddai'r adroddiad yn well gyda chrynodeb o'r uchafbwyntiau ac ychydig o graffiau. Credai y byddai hyn yn cynorthwyo trigolion i geisio deall dull y Cyngor o Reoli’r Trysorlys. Mewn ymateb, nododd y Prif Swyddog - Cyllid, Perfformiad a Newid fod hwn yn faes technegol iawn a bod rhai pethau y mae'n rhaid adrodd amdanynt mewn ffyrdd penodol i gydymffurfio â'r gofynion yn y maes ond nid oedd unrhyw reswm pam na ellid paratoi crynodebau.

• P'un a oedd cyfle i setlo dyled y Fenter Cyllid Preifat (PFI) sy'n gysylltiedig â'r ysgol uwchradd ym Maesteg o gronfeydd wrth gefn. Mewn ymateb, awgrymodd y Prif Swyddog - Cyllid, Perfformiad a Newid y byddai'n rhaid iddi edrych ar fanylion y cytundeb penodol hwnnw i weld a yw hynny'n bosibilrwydd ai peidio a  ...  Gweld y cofnodion lawn ar gyfer eitem 93.

The Senior Fraud Investigator introduced the report. The purpose of it was to provide members with a summary of the actions that have been undertaken in respect of counter fraud and also provides an update on the National Fraud Initiative exercise.

The key points were as follows:

• Section 3 provided some detailed information in respect of our work in connection with the National Fraud Initiative.
• Section 4 detailed the counter fraud and corruption work undertaken and also provided detailed information on Council Tax Reduction Fraud investigations to include monetary savings identified and the resulting successful sanctions obtained to include prosecutions and financial penalties. There was also some detail in the section around work on blue badge misuse and any internal investigations undertaken by primarily internal audit.
• Annex 1 provided information on the ongoing measures BCBC proposes to take over the medium-term to further improve its resilience to fraud, bribery and corruption.

In the discussion that followed, a member questioned the Council's attitude towards fraud and error. He suggested that it was not taken seriously, was passive, and there was not enough focus on it. He suggested a small investment in this area (including working with Data Cymru on data mining) could have a net significant benefit financially for the Council.

The Chief Officer – Finance, Performance and Change noted that in some other areas they have looked at whether or not there's a business plan to actually invest in this area along the lines of an invest to save proposal. She suggested this was something that could be taken away and looked at.

The Head of the Regional Internal Audit Service (RIAS) reminded members about the National Fraud Initiative, a UK wide exercise that covers over 1200 public sector organisations (other Local Authorities, the Department for Work and Pensions (DWP), NHS & Trusts, Police and Housing Associations etc.) in terms of a data matching exercise that helps prevent and detect fraud. Any matches that arose for Bridgend would be looked into and taken very seriously.

A member drew attention to three issues:

• the Single Person Discount and the circumstances that might lead to allegations of fraud. 
• Council Tax Reduction Fraud, especially the cases not investigated and whether they are being flagged for future reference.
• the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013, where the fines available are relatively small and should be reviewed.

In response to comments about the action plan, the Chief Officer – Finance, Performance and Change suggested it could be looked at again, especially around targets. She also suggested that officers probably need to put more information in the report so that members have a better idea of the work that is going on in the service.

Another member drew attention to contract management and the potential for recovering funds. In response, the Chief Officer – Finance, Performance and Change suggested that whilst this was not necessarily fraud, people need to know that the Council would take the necessary action, like claiming back  ...  Gweld y cofnodion lawn ar gyfer eitem 94.

Cyflwynwyd yr adroddiad gan Reolwr Polisi Corfforaethol a Materion Cyhoeddus a'i bwrpas oedd rhoi diweddariad i'r Pwyllgor Llywodraethu ac Archwilio am y Traciwr Rheoleiddio.

Roedd y pwyntiau allweddol fel a ganlyn:

• Mae'r traciwr rheoleiddio wedi cael ei ddiweddaru ar gyfer chwarteri 3 a 4 2022/23.
• Cafodd y gwelliannau y gofynnodd y Pwyllgor Llywodraethu ac Archwilio (GAC) amdanynt eu cwblhau.
• Ers yr adroddiad blaenorol i GAC ym mis Ionawr

§  ychwanegwyd 7 arolygiad.

§  Caewyd 33 o argymhellion.

§  Mae 82 o argymhellion ar y traciwr.

• Gofynnir i aelodau ystyried y ffordd orau i wella mecanweithiau dilynol ar gyfer adroddiadau rheoliadol a lleihau maint y traciwr.

Yn y drafodaeth a ddilynodd, gofynnodd yr aelodau i swyddogion dynnu argymhellion caeedig oddi ar y traciwr ac yn y dyfodol i dderbyn argymhellion ambr a choch yn unig ar y traciwr nesaf ym mis Ionawr 2024 yn ogystal â chrynodeb o'r argymhellion a gaewyd yn y cyfnod blaenorol.

Yn ogystal, fe wnaethant ofyn i’r pwyllgorau trosolwg a chraffu pwnc gael derbyn yr adroddiad yn cynnwys argymhellion â sgôr las a gwyrdd ddwywaith y flwyddyn fel y gallant graffu ar y sgorau hynny.

PENDERFYNWYD:  Bod y Pwyllgor

·       wedi ystyried y pwyntiau cryno a'r traciwr rheoleiddio manwl a chodi unrhyw faterion oedd yn peri pryder am ddilyniant.

·       wedi ystyried y mecanweithiau arfaethedig ar gyfer cyfeirio archwiliadau ac argymhellion ym mharagraff 3.1.

wedi ystyried y dewisiadau ar gyfer lleihau maint y traciwr ym mharagraff 3.6.

Cyflwynwyd yr adroddiad gan Reolwr Polisi Corfforaethol a Materion Cyhoeddus a’i ddiben oedd rhoi diweddariad ar ail adroddiad hunanasesu corfforaethol y Cyngor a’r dyfarniadau, a gofyn am sylwadau ar yr adroddiad drafft yn Atodiad 1.

Roedd y pwyntiau allweddol fel a ganlyn:

• Roedd yr adroddiad yn amlinellu proses a chanfyddiadau hunanasesiad y Cyngor ar gyfer 2022/23.
• Mae'r dull yn llawer mwy sefydledig mewn adroddiadau chwarterol rheolaidd nag yn y flwyddyn flaenorol.
• Y prif wahaniaethau rhwng yr adroddiad terfynol ac adroddiad terfynol y llynedd oedd y canlynol:

§  Cynhaliwyd sesiynau her yn gynharach.

§  Mae astudiaethau achos wedi eu cynnwys.

§  Mae ymdriniaeth fwy cynhwysfawr ar ymgynghori ac ymgysylltu yn ystod y flwyddyn wedi'i chynnwys.

§  Cyhoeddir data perfformiad blynyddol ochr yn ochr â'r hunanasesiad.

§  Mae'r ymgynghoriad arfaethedig yn fwy cynhwysfawr.

• Roedd y dyfarniadau hunanasesu fel a ganlyn:

§  Amcan Llesiant Un – Da.

§  Amcan Llesiant Dau – Digonol.

§  Amcan Llesiant Tri – Da.

§  Defnydd o adnoddau – Digonol.

§  Llywodraethu – Da.

Gofynnodd y Cadeirydd i’r swyddogion ystyried dewisiadau ar gyfer asesiad cymheiriaid mwy rheolaidd neu her fewnol ychwanegol ar gyfer adroddiadau perfformiad yn eu cyfanrwydd (yn ogystal â hunanasesiad).

PENDERFYNWYD:  Bod y Pwyllgor

·       wedi adolygu a rhoi argymhellion ar gyfer newid i adroddiad hunanasesu corfforaethol 2022/23 yn Atodiad 1.

wedi ystyried a yw’r ychwanegiadau i’r adroddiad ers 2021/22 yn ychwanegu gwerth at y ddogfen.

This report was introduced by the Group Manager – Chief Accountant.

The Governance and Audit Committee has a number of core functions and responsibilities within its remit.

It receives a number of reports and presentations throughout the year to enable it to carry out those core functions and responsibilities effectively and to provide it with confidence in the financial governance of the Authority.

To enable the Committee to provide this assurance and to ensure it is covering its range of responsibilities, a Forward Work Programme is presented at each meeting, setting out the reports to be presented at future meetings, for approval or amendment, as necessary.

The updated Forward Work Programme (FWP) for 2023-24 is at Appendix A.

The Chairperson asked for clarification about the current status of the school given an opinion of limited assurance in an audit report and discussed at the last meeting. The Chief Officer – Finance, Performance and Change noted that internal audit had returned to the school and were in the process of drafting a report that has given the school an opinion of reasonable assurance. As such, the school in question would not be required to attend a future meeting of the committee.

Further, the Chairperson confirmed that the Governance & Audit Committee’s Annual Report would be submitted to the September meeting of the Committee.

RESOLVED:

The Committee considered and approved the updated Forward Work Programme for 2023-24.

A draft of the Governance & Audit Committee’s Annual Report will be submitted to the September 2023 meeting, and this should be added to the Forward Work Programme 2023-24.

I ystyried unrhyw eitemau o fusnes y, oherwydd amgylchiadau arbennig y cadeirydd o'r farn y dylid eu hystyried yn y cyfarfod fel mater o frys yn unol â Rhan 4 (pharagraff 4) o'r Rheolau Trefn y Cyngor yn y Cyfansoddiad.

Dim