Audit and Risk Assurance Committee meeting: 12 May 2026

• Mike Usher - Non-Executive Director, Chair - WG ARAC and CS&I Assurance Board
• 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
• Claire Bennett - Interim Director General, LGHCCRA Group
• Sioned Evans - Director General, CS&I Group
• Jacqueline Totterdell - Director General, HSC&EY Group
• Emma Williams - Director General, ECWL Group
• Andrew Slade - Director General, EET Group
• Judith Paget - Director General, Strategy
• Dean Medcraft - Director of Finance
• David Richards - Director, Propriety and Ethics
• Georgina Haarhoff - Director of Education (for DG, ECWL Group)
• Helen Morris - Deputy Director Audit, Assurance & Counter Fraud
• Stephanie Howarth - Deputy Director, Chief Statistician
• Kath Jenkins - Deputy Director, Chief Security Officer
• Aimee Symonds - Deputy Director, HR Planning and Delivery
• Clare Thomas - Audit Wales
• Matthew Mortlock - Audit Wales

Also present

• Head of Counter Fraud
• Head of Corporate Governance Centre of Excellence
• Head of Public Bodies Unit
• ARAC Secretariat

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

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 following the outcome of the Senedd elections, with a specific focus on governance, risk and operational readiness, that included:

• The emerging position that pointed towards a minority administration.
• The preparatory work undertaken by officials which included access talks with political parties and arrangements to support the incoming administration.
• The anticipated timeframe for the appointment of the Presiding Officer, First Minister and ministers.
• Plaid Cymru’s 100 day plan and the need for officials to effectively plan for its delivery.
• The importance of ensuring all decisions are lawful, safe and supported by proportionate controls.

The committee endorsed the heightened focus on effective governance and risk management during the period of political transition.

4.1 The committee began its scrutiny of key documentation and annual reports providing assurances that underpin the 2025-2026 Annual Governance Statement.

4.2 The committee considered and endorsed the following reports summarising assurance activity during 2025-2026:

• The annual Assurance Report on the Use of Analytical Models from the Chief Statistician.
• The annual report from the Public Bodies Unit.
• The annual report from the Data Protection Officer.
• The annual Security and Information Management Report from the Chief Security Officer.
• The annual report from the Head of Counter Fraud.

4.3 The committee received an update on the year-end financial position from the Director of Finance and welcomed the positive position which was supported by robust financial controls.

4.4 The committee considered and endorsed the summaries from the Group Assurance Boards, which focussed on scrutiny of the Internal Control Questionnaire (ICQ) returns, risk management, end of year finances, the status of the Programme for Government commitments and updates on planning for the new administration. No areas were identified for escalation to the WG ARAC.

4.5 The committee received an update on the ICQ process which confirmed that all returns had been completed, challenged at group level and were undergoing moderation by the functional leads. The committee requested the questions be revisited prior to the next exercise to ensure they remain appropriate to support continuous improvement. 

4.6 The committee received an update on the Corporate Risk Register and endorsed the exercise to refresh both it and the Risk Appetite Statement, following the formation of the new government.

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

5.2 The committee also received an update on Internal Audit’s External Quality Assessment. It noted that an opinion of “generally conforms” with Global Internal Audit Standards had been provided by the external assessor, and that an action plan is being developed to address remedial actions.

6.1 The committee received an update from Audit Wales on their approach to auditing Welsh Government’s consolidated accounts which focussed on materiality levels, significant risks and the increased audit fee.

6.2 An update was also received on Audit Wales’ value for money studies and reviews that have either been published or in progress. Attention was also drawn to the outcome of the latest round of the National Fraud Initiative in Wales, which Audit Wales will report publicly on in due course.

ARAC Secretariat
Date of publication – July 2026