The Audit Wales Representative presented a report which updated the committee on the financial and performance audit work undertaken, and due to be undertaken, by Audit Wales.

The Audit Wales Representative explained that much of the financial audit work listed had now been completed and would be discussed on the agenda at this meeting. He added that the work carried out on the Audit of the 2020-21 Returns for Coychurch Crematorium Joint Committee had also been completed and would be taken to that committee in September. He added that the Audit of the Council’s 2020-21 Grants and Returns would be carried out in October through to December of this year.

The Audit Wales Representative explained that for the period of 2021-22, the Well-being of Future Generations Act work was still ongoing, but that consultation had taken place with local authorities and the consensus was that Audit Wales should integrate this work with the standard audit work.

The Audit Wales Representative explained that the Assurance and Risk Assessment work was a project to identify the level of audit assurance and/or where further audit work may be required in future years in relation to risks to the Council of putting in place proper arrangements to secure value for money in the use of resources. This work was ongoing throughout the year.

She outlined the Springing Forward – Examining the Building Blocks for a Sustainable Future item and explained that it was a thematic review which looked at all authorities in Wales and how they were strengthening their ability to transform, adapt and maintain the delivery of services. She added that they were currently scoping the work and it was planned for Autumn 2021 onwards, with a survey being issued to officers and Members in September to identify the key themes to focus on.

The Audit Wales Representative outlined the review relating to the Cwm Taf Morgannwg health partnership following the Council’s transition to the partnership in 2019. The scope was still due to be discussed with the Council and a group discussion was scheduled for 17^th August 2021 to establish this. The work on this was due to start in the Autumn of 2021.

The Audit Wales Representative explained that this Audit Wales work report was now a quarterly report but would also highlight the work with ESTYN and Care Inspectorate Wales (CIW)

The Audit Wales Representative also outlined the digital strategy review that was undertaken in 2018. Since then, the Council adopted a Digital Strategy 2020-2024. She presented the key areas that the Council could improve on and the means of delivering this. This was listed at Exhibit 1 of the report.

The Interim Chief Officer – Finance, Performance and Change believed the findings from the review by Audit Wales were fair and there were a number of areas of improvement and, particularly since the pandemic, there were changes in the way BCBC worked and it was important to take those into consideration and learn from them when moving forward with the Digital Strategy. She added that the programme board was set up which provided comments about resources and risks etc and BCBC had taken these on board. A regular review of the risk register was one aspect that came from this which had been fed through CMB and CCMB which in due course could be looked at by the Scrutiny committees.

The Lay Member asked for clarity on the point that a Scrutiny committee would review the progress in due course - what realistic time frame could be expected for progress to be made. The Interim Chief Officer – Finance, Performance and Change stated that it was difficult to provide a clear time frame as this was the start of a long process and journey in terms of changing accommodation, working practices and cultural issues. She added that the board met monthly so there would be regular updates and to provide time frames would mean setting time frames for individual projects so that there was a clear indication of what should be expected.

The Lay Member asked about the financial implications and the budget required for the strategy. The Interim Chief Officer – Finance, Performance and Change explained that all of the projects involved in the strategy will have a full business case. She explained that one of the issues in local authorities including BCBC is the benefits realisation and what the projects were able to achieve once completed. She stated that this was one of the main areas of focus for the programme board in trying to free up resources and redirecting that capacity into other areas that may be struggling, with the aim of providing job enrichment and better utilisation as opposed to directly focusing on cash savings.

The Interim Deputy Head of Finance expanded on the budget requirements and explained that some money was available from previous ICT projects, revenue as well as capital funding, which was highlighted in the capital programme. Further funding had been made available using earmarked reserves which would help to fast track a number of the projects and any further business cases that came to the board would be evaluated and draw from funds if necessary.

The Lay Member asked about what cultural issues were expected. The Interim Chief Officer – Finance, Performance and Change explained that many staff had carried out their role in the same way for a long time but there were inefficiencies which is what needed to be worked on and sometimes people need persuasion to understand that a new method is actually more beneficial.

The Chairperson asked if an update report could be brought to committee in the new year which focused on the risks that were being experienced from the project, including the steps needed to be taken to implement the strategy.

RESOLVED:                            That the Committee noted the Audit Wales Governance and Audit Committee Reports at Appendix A and Appendix B to the report.