Audit and Risk Assurance Committee meeting: 19 May 2025

• Mike Usher - Chair - Non-Executive Director, WG ARAC and CS&I ARAC
• Nigel Reader - Chair - Independent Member HSCEY ARAC
• Gareth Pritchard - Interim Chair - Independent Member ECWL ARAC
• Mel Doel - Interim Chair – Independent Member 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
• Emma Williams - Interim Director General, ECWL Group
• Peter Ryland - Chief Executive WEFO (representing Andrew Slade)
• Dean Medcraft - Director of Finance
• 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
• Chief Security Officer
• Chief Statistician
• Director – Academi Wales
• Head of Governance, Public Bodies Leadership and Governance Unit

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 preparations for Senedd Reform and focus on the First Minister’s key priorities and delivering against Programme for Government commitments prior to the end of the Senedd term.
• The submission to the Competition and Markets Authority as part of moves to create a sustainable future for Cardiff Airport.
• The refocussing of the WG2025 Change Programme as it enters its final year.
• The next phase of SmartWorking within Welsh Government.
• The recent UKG ‘Places for Growth’ announcement and the transfer of civil service jobs from London to other locations, including Wales.

4.1 The committee began its scrutiny of key documentation and annual reports providing assurances that underpin the 2024-2025 Annual Governance Statement.

4.2 The committee considered and endorsed the following reports summarising assurance activity during 2024-2025:

• The annual Security and Information Management Report from the Chief Security Officer.
• The annual Assurance Report on the Use of Analytical Models from the Chief Statistician.
• The annual report from the Public Bodies Leadership and Governance Unit.
• The annual report from the Data Protection Officer.
• The annual report from the Head of Counter Fraud.
• The annual reports from the Chairs of the WG Group ARAC’s.

4.3 The committee received updates on the Corporate Risk Register which is currently going through its review process, and the Internal Control Questionnaire returns which are being assessed and further scrutinised.

5.1 The committee received an update from Audit Wales on their proposed approach (and some of the early work undertaken) to review Welsh Government’s Consolidated Accounts for 2024-2025, the key risks associated with the work and the proposed delivery schedule supporting publication during the first week of December 2025.

5.2 The committee endorsed the detailed plan underpinning the review of the accounts and recognised the significant complexities and challenges involved, especially in relation to the Student Loan Asset and the Quinquennial Review of the Roads Network. The committee recognised the effective relationships and focus on collaborative working between Welsh Government and Audit Wales officials involved in the production and review of the consolidated accounts.

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

6.1 The committee considered and approved the internal audit plan for 2024-2025.

6.2 The committee also considered and endorsed the Internal Audit Strategy which is a key underpinning element of the new Global Internal Audit Standards.

ARAC Secretariat