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Governance & Audit Committee
Friday, 6th March 2026 at 10:00am
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Mr Malcolm MacDonald
1 APOLOGIES FOR ABSENCE.
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2 DECLARATIONS OF PERSONAL INTERESTS.
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Julie James
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Mr Chris Moore
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Julie James
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Siwan Davies
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Mr Chris Moore
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Cllr Philip Warlow
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Mr Chris Moore
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Cllr Philip Warlow
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Mr Chris Moore
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Cllr Karen Davies
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Mr Malcolm MacDonald
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Mr Chris Moore
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Cllr Kim Broom
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Mr Chris Moore
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Mr Malcolm MacDonald
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Cllr Alex Evans
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
3 AUDIT WALES
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Randal Hemingway
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Randal Hemingway
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Mr Malcolm MacDonald
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Mr Randal Hemingway
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
3 b) AUDIT WALES WORK PROGRAMME UPDATE
3 c) AUDIT WALES REPORT: REVIEW OF CORPORATE RISK MANAGEMENT ARRANGEMENTS IN CARMARTHENSHIRE COUNTY COUNCIL (OCTOBER 2025)
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Mr Chris Moore
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Julie James
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
4 INTERNAL AUDIT PLAN UPDATE 2025/26
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Ms. Helen Pugh
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Mr Chris Moore
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Julie James
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Ms. Helen Pugh
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Julie James
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Julie James
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Mr Malcolm MacDonald
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Siwan Davies
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Ms. Helen Pugh
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Julie James
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Mr Malcolm MacDonald
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Cllr Alex Evans
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Julie James
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Ms. Helen Pugh
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Cllr Alex Evans
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Julie James
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
4 INTERNAL AUDIT PLAN UPDATE 2025/26
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
5 INTERNAL AUDIT RECOMMENDATIONS
6 INTERNAL AUDIT STRATEGY AND AUDIT PLAN 2026/27
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Mr Chris Moore
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Mr Chris Moore
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Julie James
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Mr Chris Moore
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Ms. Helen Pugh
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Mr Chris Moore
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Jayne Walters
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Caroline Powell
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Jayne Walters
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Mr Chris Moore
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Mr Chris Moore
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Ms. Helen Pugh
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Cllr Kim Broom
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Ms. Helen Pugh
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Cllr Kim Broom
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
6 INTERNAL AUDIT STRATEGY AND AUDIT PLAN 2026/27
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Mr Malcolm MacDonald
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Mr Chris Moore
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Mr Malcolm MacDonald
7 CARMARTHENSHIRE COUNTY COUNCIL'S CORPORATE RISK REGISTER 2025/26
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Cllr Alex Evans
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Ms. Helen Pugh
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Mr Chris Moore
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Cllr Alex Evans
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Mr Chris Moore
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Siwan Davies
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Ms. Helen Pugh
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Mr Chris Moore
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
8 NATIONAL FRAUD INITIATIVE (NFI) 2024-25
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Cllr Kim Broom
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Ms. Helen Pugh
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
9 GOVERNANCE & AUDIT COMMITTEE ACTION LOG
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Ms. Helen Pugh
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Mr Randal Hemingway
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
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Mr Malcolm MacDonald
10 GOVERNANACE AND AUDIT COMMITTEE FORWARD WORK PROGRAMME
11 MINUTES OF RELEVANT GROUPS TO THE GOVERNANCE & AUDIT COMMITTEE
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Mr Malcolm MacDonald
12 TO SIGN AS A CORRECT RECORD THE MINUTES OF THE GOVERNANCE AND AUDIT COMMITTEE HELD ON THE
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12 a) 12TH DECEMBER, 2025
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12 b) 19TH DECEMBER, 2025
13 EXCLUSION OF PUBLIC
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Mr Malcolm MacDonald
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Mr Chris Moore
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