Audit and Risk Assurance Committee meeting: 20 March 2026

• Mike Usher - Non-Executive Director, Chair - WG ARAC and CS&I ARAC
• Gareth Pritchard - Independent Member, Chair – ECWL Assurance Board
• Kevin Roberts - Independent Member, Chair - LGHCCRA Assurance Board
• Chris Martin - Independent Member, Chair – HSC&EY Assurance Board
• Scott Waddington - Independent Member, Chair – EET Assurance Board
• Andrew Goodall - Permanent Secretary
• Tracey Burke - Director General, LGHCCRA Group
• Sioned Evans - Director General, CS&I Group
• Jacqueline Totterdell - Director General, HSC&EY Group
• Dean Medcraft - Director of Finance
• Georgina Haarhoff - Director of Education (for DG, ECWL Group)
• Elin Burns - Director of Culture, Heritage, Sport and Welsh Language (for DG, ECWL Group)
• Steve Vincent - Deputy Director, Operations (for DG, EET Group)
• Helen Morris - Deputy Director Audit, Assurance & Counter Fraud
• Anthony Veale - Audit Wales
• Matthew Mortlock - Audit Wales

Also present

• Senior Corporate Governance Officer
• Head of Financial and Technical Accounting
• Head of Office for Project Delivery
• ARAC Secretariat

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.  The committee requested a further update on risk appetite in the autumn.

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

• Preparations for a new administration and planning for outcomes of the forthcoming election.
• The successful delivery against the Programme for Government, as well as the First Minister’s additional priorities, and WG’s statutory functions.
• The expectation that WG will break-even on its £28 billion budget, despite significant challenges, pressures and risks during the year.
• The publication of the most recent UK Covid Inquiry Report (Module 3 -Impact on healthcare systems), and the consideration of recommendations.
• The impact of international events, including in the Middle East, on the global economy.

4.1 The committee discussed the PPM landscape across the WG and endorsed the proposed measures to strengthen project and programme delivery. The committee requested further updates in this area to consider the extent to which the proposed measures have been implemented.

5.1 Audit Wales provided an update on the key messages and outcomes from their review of WG’s consolidated accounts for 2024-2025 and informed the committee that WG are currently considering their responses to the recommendations made. Audit Wales also provided a high-level timeframe for their review of the 2025-2026 accounts.  

5.2 The committee received an update from the Director of Finance on the Welsh Government’s financial position and noted that an internal review of the accounts preparation process had recently been commissioned.

The committee received updates from the recent Group Assurance Board meetings, which included their preparations for Senedd Reform. The committee was assured that each Assurance Board had considered:

• The likelihood of changes to ministerial portfolios and associated Group restructuring.
• Scenario planning and skills gap analysis.
• Resource and capacity issues associated with an expanded Senedd that would not be accompanied by additional civil service posts.
• Staff welfare and effective communication strategies.
• Risks as well as opportunities to consider alternate ways of working and delivery.

7.1 The committee discussed the Corporate Risk Register and endorsed the intention to undertake a refresh following the Senedd elections and a new Programme for Government.

8.1 The committee received an update on progress against the internal audit plan for 2025-2026.

8.2 The committee discussed and endorsed the internal audit plan for 2026-2027, whilst recognising the need for it to remain flexible and agile, given that the new Programme for Government will not be defined until after the May elections. The committee requested it be kept informed of any resource issues that may impact delivery of the plan.

9.1 The committee received an update on Audit Wales’ value-for-money programme and a summary of published reports.

9.2 The committee noted that the Auditor General for Wales has written to the Permanent Secretary outlining Audit Wales’ future work programme, which contains an element of flexibility in the plan to reflect both political changes and the appointment of a new AGW who will take up post in the summer.