Audit and Risk Assurance Committee meeting: 28 July 2025

• Mike Usher - Non-Executive Director, Chair - WG ARAC and CS&I ARAC
• Nigel Reader - Independent Member, Chair- HSCEY ARAC
• Mel Doel - Independent Member, Interim Chair – EET Group
• Andrew Goodall - Permanent Secretary
• Sioned Evans - Director General, CS&I Group
• Judith Paget - Director General, HSCEY Group, NHS Chief Exec.
• Tracey Burke - Director General, LGHCCRA Group
• Andrew Slade - Director General, EET Group
• David Richards - Director of Propriety and Ethics
• Kim Jenkins - Deputy Director Accounts, Governance & Grants
• Helen Morris - Deputy Director Audit, Assurance & Counter Fraud
• Clare Thomas - Audit Wales
• Anthony Veale - Audit Wales
• Matthew Mortlock - Audit Wales

Also present

• Head of Corporate Governance Centre of Excellence
• Head of Budgetary Control & Financial Policy
• Senior Corporate Governance Manager

1.1 No declarations of interest were received in relation to agenda items.

2.1 The committee agreed the minutes of the previous meeting as a complete and accurate record. Members noted the progress made in implementing agreed actions and received updates on those not yet complete.

3.1 The Permanent Secretary provided the committee with an update on several key areas, including:

• The preparation of the Welsh Government’s Consolidated Accounts for 2024-2025.
• Senedd Reform and the importance of having effective internal governance arrangements in the run up to the election.
• The continued focus on delivery against Programme for Government commitments and the First Minister’s priorities.
• The use of Artificial Intelligence and the importance of a robust control framework for its use.

The appointment of Jacqueline Totterdell as the new Director General for the Health, Social Care and Early Years Group, and as the Chief Executive of NHS Wales.

The committee continued its scrutiny of key documentation and annual reports providing assurances that underpin the 24-25 Annual Governance Statement. In particular, it considered and endorsed:

• The Welsh Government ARAC Annual Report.
• The Head of Internal Audit’s Annual Report.

4.2 The committee began its scrutiny of the Welsh Government’s draft Consolidated Accounts, by reviewing:

• Part One: The Performance Report, which outlines the functions of the Welsh Government, sources of funding, how the funding is spent and how it performs.
• Part Two: The Accountability Report, which includes the Statement of Accounting Officer’s Responsibilities, Annual Governance Statement, Remuneration and Staff report, Summary of Resource Outturn and Certificate and Report of the Auditor General for Wales.

4.3 Audit Wales provided the Committee with an update on their review of the draft Consolidated Accounts and outlined the risks and challenges, which include the complexities of the quinquennial review of the roads network and the transition to the new student finance model. The committee discussed these risks, noted the continued close collaborative working between Welsh Government and Audit Wales, and endorsed the process and the anticipated timetable for the review and publication of the Consolidated Accounts.

4.4 The committee reviewed the Corporate Risk Register and received an update on the 2024-2025 Internal Control Questionnaire process.

5.1 An update was also received on Audit Wales’ value-for-money programme and the reports that are due for publication.

ARAC Secretariat
Date of Publication October 2025