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(AUDITOR GENERAL FOR WALES REPORT ON )Tj
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(THE ARTS COUNCIL OF WALES: )Tj
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(CENTRE FOR VISUAL ARTS)Tj
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( )Tj
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(I am now in a position to respond to the written reservations that the A\
udit Committee has received from Sir Richard )Tj
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(Lloyd Jones, Emyr Jenkins, Joanna Weston and Robert Edge regarding my re\
port on )Tj
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(The Arts Council of Wales: the )Tj
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(Centre for Visual Arts)Tj
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(.)Tj
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(Background)Tj
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(On 22 November 2001, the Audit Committee took evidence on this report fr\
om the current Accounting Officer for the )Tj
T*
(Arts Council of Wales, Peter Tyndall. Following that meeting, the Commit\
tee decided to invite as witnesses the four )Tj
T*
(people above. All had previously worked, in various capacities, in the A\
rts Council of Wales and had been involved in )Tj
T*
(earlier, key stages of the Centre for Visual Arts project. At that secon\
d meeting of the Audit Committee, on 13 )Tj
T*
(December, these four witnesses agreed with the main conclusion of my rep\
ort; that the Centre for Visual Arts project had )Tj
T*
(failed to achieve its visitors target and that this had led to its closu\
re. But they questioned the factual accuracy of some )Tj
T*
(aspects of my report. They subsequently set out their specific concerns \
in correspondence to the Committee. It would not )Tj
T*
(have been appropriate for me to respond to these reservations during the\
Committee meeting but I am pleased to do so in )Tj
0 -1.2 TD
(this letter. )Tj
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(I note too, that Peter Tyndall, the current Accounting Officer for the A\
rts Council of Wales, and who was not present at )Tj
0 -1.2 TD
(the Committee\222s meeting on 13 December, subsequently provided the Com\
mittee with a commentary and some )Tj
T*
(supporting information to correct a number of the points made by the fou\
r witnesses in their oral evidence to the )Tj
T*
(Committee. It is clear from this commentary that some of the evidence pr\
ovided by the four witnesses is either inaccurate )Tj
T*
(or is not supported by documentary evidence contained within the records\
of the Arts Council for Wales. I have referred )Tj
T*
(to this information within my letter.)Tj
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(Arrangements for confirming the factual accuracy of reports)Tj
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(Before I turn to the points raised by the four witnesses, the Committee \
might find it helpful if I set out the standard )Tj
0 -1.2 TD
(procedures followed in preparing my reports. The National Audit Office W\
ales prepare a draft report based on an )Tj
T*
(extensive and rigorous audit of all relevant evidence. In the case of th\
e Centre for Visual Arts project this audit included )Tj
T*
(detailed examination of all the reports, grant applications, minutes and\
correspondence relating to the Centre and )Tj
T*
(interviews with all key Arts Council staff. \(Contrary to the assertion \
by Joanna Weston, this review of papers and )Tj
T*
(interviews involved all key divisions, including Access and Artform.\))Tj
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(A vital part of the process before a report is finalised, however, is to\
agree its factual accuracy, as well as its tone and )Tj
T*
(balance, with the organisation concerned. The purpose of investing subst\
antial time and effort in ensuring that the final )Tj
T*
(report is agreed in this way is to facilitate constructive Audit Committ\
ee examination of witnesses that enables the )Tj
T*
(Committee to draw out the lessons to be learnt, and to prevent the Commi\
ttee from becoming involved in disputes over )Tj
T*
(facts. This process of agreeing factual accuracy culminates in my person\
ally obtaining written confirmation from the )Tj
T*
(current Accounting Officer that he is content with the facts as set out \
in my report, although the conclusions and )Tj
T*
(recommendations are my own. In the case of this particular report, I obt\
ained confirmation of factual accuracy not only )Tj
T*
(from Mr Tyndall as the Accounting Officer of the Arts Council of Wales, \
but also from the Accounting Officer of the )Tj
0 -1.2 TD
(Department for Culture, Media and Sport \(who is responsible overall for\
lottery funds\). I also obtained confirmation of )Tj
0 -1.2 TD
(factual accuracy from the Permanent Secretary of the National Assembly f\
or Wales in respect of his role as the )Tj
T*
(Assembly\222s Accounting officer. Also, on an exceptional basis, I obtai\
ned confirmation from him in respect of the matters )Tj
T*
(for which he had personal responsibility during the period when he acted\
as Accounting Officer of the Arts Council )Tj
T*
(immediately prior to the current incumbent taking over in September 2001\
.)Tj
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(In addition, again in line with my normal practice, the clearance proces\
s for this particular report also involved clearing )Tj
T*
(all relevant extracts of the report with all third parties named in my r\
eport. This included two trustees of the Cardiff Old )Tj
T*
(Library Trust \(including the Chairman\), all four external assessors in\
volved in the Centre for Visual Arts project \(AEA )Tj
T*
(consultants, McCann Matthews Millman, Siarlys Evans and David Elford\), \
and the named sponsors of the project )Tj
T*
(including Cardiff County Council. Thus, in total my report was referred \
to and agreed for factual accuracy with all )Tj
T*
(thirteen of the third parties named in it. The witnesses have questioned\
my report\222s statements on some aspects of the )Tj
T*
(roles of some of these third parties. However, I can confirm that all su\
ch references had been cleared directly with those )Tj
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(parties themselves. )Tj
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(The system of Accounting Officer\222s responsibility in Wales \(as in th\
e rest of the United Kingdom\) is set out in the )Tj
T*
(memorandum issued by the Assembly to each Accounting Officer in Wales wh\
en taking up his or her post. It provides )Tj
T*
(that the Accounting Officer is responsible to the Assembly for the actio\
n of predecessors as well as his or her own. The )Tj
T*
(Accounting Officer has access to the records and accounts which his or h\
er predecessor had the duty to prepare and )Tj
T*
(maintain, and leave as the record of his or her stewardship. The Account\
ing Officer also has the responsibility for taking )Tj
T*
(remedial action in response to the Audit Committee\222s recommendations.\
Retired Accounting Officers are not in this )Tj
T*
(position. The current Accounting Officer of the Arts Council, Mr Tyndall\
, had been in post a short time when he cleared )Tj
T*
(my report. But he had full access to and understanding of all relevant A\
rts Council records, and the briefing and advice )Tj
0 -1.2 TD
(of the staff responsible for discharging Arts Council responsibilities i\
n respect of the Centre for Visual Arts project. He )Tj
0 -1.2 TD
(has confirmed that, having re-examined the papers relating to the Centre\
for Visual Arts project, he stands by his )Tj
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(evidence to the Audit Committee and considers the conclusions drawn by m\
y report to be sound and supported by the )Tj
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(facts of the case.)Tj
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(As the witnesses who appeared before the Committee on 13 December made c\
lear, they are now private individuals with )Tj
T*
(no involvement with the current affairs of the Arts Council of Wales. St\
aff of the National Audit Office Wales did have )Tj
T*
(the opportunity to interview Robert Edge before he left the Arts Council\
, although he was not involved in the Council\222s )Tj
T*
(agreement of the factual accuracy of my report. However, the other three\
witnesses had left their posts, on retirement or )Tj
T*
(on moving to other jobs, some time earlier. Should the Accounting Office\
r have felt it would have been beneficial to )Tj
T*
(speak to a particular individual to gain clarification on a point that w\
as unclear from the official papers and knowledge of )Tj
T*
(current staff, my staff would have been happy to do so.)Tj
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(The Committee is now in receipt of a number of pieces of evidence which \
do not line up. I trust that the Committee will )Tj
0 -1.2 TD
(find the contents of this letter helpful in clarifying the position on t\
he substantive points at issue.)Tj
ET
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(The witnesses\222 reservations)Tj
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(The reservations expressed by the witnesses were wide-ranging and of a d\
iverse nature. For the most part, the issues they )Tj
T*
(raised are points of detail which do not, in my view, present a challeng\
e to the overall conclusions that I drew. However, )Tj
T*
(they also raised some points which relate to heartland issues in my repo\
rt and which underpin my conclusions as set out )Tj
T*
(in the Executive Summary of my report. In order to address these issues \
in a structured manner, it might be helpful to )Tj
T*
(break them down into their five core elements \226 even though I recogni\
se there are many linkages and overlaps. I have )Tj
T*
(therefore categorised the witnesses\222 substantive comments in terms of\
the following broad issues:)Tj
ET
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( )Tj
ET
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(status of the 1992 feasibility study;)Tj
ET
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(m)Tj
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( )Tj
ET
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(relevance of the comparative visitor attractions;)Tj
ET
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(m)Tj
/T1_0 1 Tf
( )Tj
ET
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(swiftness of action by the Arts Council of Wales;)Tj
ET
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(m)Tj
/T1_0 1 Tf
( )Tj
ET
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(nature of the final programme in comparison to the initial plans; and)Tj
ET
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(m)Tj
/T1_0 1 Tf
( )Tj
ET
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/LBody <>BDC
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(adequacy of the Arts Council of Wales monitoring arrangements throughout\
the life of the project.)Tj
ET
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(Before turning to consider each of these issues, some of the points of d\
etail raised by the four witnesses demand a )Tj
T*
(response. In particular, the Committee might find it helpful if I respon\
d to the points made by the witnesses on the )Tj
T*
(accountability arrangements for the Arts Council, the nature and timing \
of roles held by Matthew Pritchard, and the )Tj
T*
(description and roles of the external consultants. The accuracy of all t\
hese specific points, as they appeared in my report, )Tj
T*
(was covered as part of the standard clearance process set out above, wit\
h the Assembly, the Department for Culture, )Tj
T*
(Media and Sport, Matthew Pritchard personally and all four of the extern\
al assessors. All of the named parties were )Tj
T*
(satisfied with the audit assessment and description of their roles as se\
t out in my report. Descriptions of Arts Council of )Tj
T*
(Wales\222 procedures were agreed as factually correct by current staff.)Tj
ET
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(The witnesses also argued that the National Audit Office\222s annual fin\
ancial audit of the Arts Council\222s accounts did not )Tj
T*
(lead to any warnings about the way that the Centre for Visual Arts proje\
ct was being managed. However, this is )Tj
T*
(fundamentally to misunderstand the aim of annual financial audit which i\
s quite different from that of a value for money )Tj
T*
(investigation. All the work undertaken as part of a financial audit is d\
esigned to support a final opinion on whether the )Tj
T*
(financial statements are materially accurate and that funds have been ap\
plied for the purposes intended. Whether )Tj
T*
(expenditure is likely to provide value for money is not an objective of \
an annual financial audit. Provided the expenditure )Tj
T*
(is regular and is properly shown and accounted for in the financial stat\
ements, those statements will correctly attract an )Tj
T*
(unqualified audit opinion.)Tj
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(Status of the 1992 feasibility study)Tj
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(The first application for lottery grant relied on )Tj
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(data from the 1992 feasibility study)Tj
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(That it is misleading to use the 1992 feasibility )Tj
T*
(study as the base point \226 for the Arts Council, this )Tj
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(was first lottery grant application in 1995)Tj
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(Mr Jenkins argued that the Arts Council\222s starting point for Centre f\
or Visual Arts project was the first lottery grant )Tj
0 -1.2 TD
(application in 1995, and that it is misleading to refer to the 1992 feas\
ibility study as the base point. From our )Tj
T*
(examination of the relevant documents surrounding the first lottery gran\
t application [in 1995], there is no doubt )Tj
T*
(whatsoever that the 1992 feasibility study was an integral element of th\
e first application and was intended to be used as )Tj
T*
(part of the Arts Council\222s decision-making process. This is also conf\
irmed to the Committee by Mr Tyndall in his )Tj
T*
(supplementary written evidence. The feasibility study was attached as an\
annex to the lottery application and provided )Tj
T*
(key data that would otherwise have been lacking in the application itsel\
f. For example, the application does not itself )Tj
T*
(provide full details of projected visitor numbers or audience profile; i\
nstead it directs the Arts Council to the feasibility )Tj
0 -1.2 TD
(study. [Mr Tyndall has provided to the Committee a copy of this section \
of the first lottery application.] Indeed, at the )Tj
0 -1.2 TD
(December Audit Committee, when Ms Weston was asked how the visitor numbe\
rs were arrived at, she responded that )Tj
T*
(they were based on demographic research. The only demographic data avail\
able on the Centre for Visual Arts at the time )Tj
T*
(of the first application was the 1992 feasibility study.)Tj
ET
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(In addition, shortly before it closed, the Centre for Visual Arts was th\
e subject of an independent review by David Elford )Tj
T*
(of Do It Online Limited, an arts consultancy firm. His report came to th\
e same conclusion as the National Audit Office )Tj
T*
(Wales in that the business plan for the Centre \226 being the 1992 feasi\
bility study, and a consequent plan in 1997 \226 was )Tj
T*
(fundamentally flawed and that this was the key reason for the project\222\
s failure.)Tj
ET
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(Relevance of the comparative visitor attractions)Tj
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(AGW report)Tj
ET
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(Witnesses\222 opinion)Tj
ET
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(Some of the museums and galleries used as )Tj
T*
(comparators differed markedly from the Centre )Tj
T*
(for Visual Arts in key respects)Tj
ET
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(The comparators were close enough in nature to the )Tj
T*
(Centre for Visual Arts to provide a reasonable )Tj
T*
(visitor forecast number)Tj
ET
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( )Tj
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(We not only found these figures to be poor comparators but found no evid\
ence that they had been challenged or )Tj
T*
(discussed in any detail. There was no evidence whatsoever on the files o\
f the Arts Council of a questioning of what )Tj
T*
(would happen if these figures were not achieved and the forecast income \
fell. Although the witnesses\222 written )Tj
T*
(submissions to the Committee provide comparator figures for 1993-1994, t\
here is no evidence that these figures were )Tj
T*
(considered by the Arts Council at the time when assessing the lottery ap\
plication for the Centre for Visual Arts. The only )Tj
T*
(comparator figures provided by the grant applicant to the Arts Council i\
n support of the first application included those )Tj
T*
(in the feasibility study \(see above\).)Tj
ET
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(After examination of all available documentation, the current Accounting\
Officer of the Arts Council agreed with my )Tj
T*
(conclusions on comparators and visitor numbers. In giving evidence, Mr T\
yndall said that were those figures put forward )Tj
T*
(today, they would not survive the analysis of the business case. He beli\
eved that they were not reasonable figures and )Tj
T*
(said that it was difficult to see that there were robust systems in plac\
e at the time actually to permit an analysis. In his )Tj
T*
(supplementary evidence to the Committee concerning the evidence of the f\
our witnesses, he confirms that "research [on )Tj
T*
(visitor numbers for 1993-94] was not undertaken at the time to inform an\
y decision made".)Tj
ET
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(It is, of course, a matter of judgement as to which cultural organisatio\
ns might have proved to be meaningful )Tj
T*
(comparators to forecast the visitor numbers for the Centre for Visual Ar\
ts. And, as my report recognises, it is intrinsically )Tj
T*
(difficult to forecast visitor numbers for a new public attraction. Howev\
er, and this is I think the key point, I found no )Tj
T*
(evidence that the Arts Council recognised that there was a risk that the\
Centre for Visual Arts might not attract the )Tj
T*
(forecast visitor numbers or challenged the applicant on how the Centre m\
ight cover the subsequent funding deficit.)Tj
ET
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(Swiftness of action by the Arts Council of Wales)Tj
ET
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ET
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ET
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(The Arts Council failed to act in response to )Tj
0 -1.2 TD
(warnings about weaknesses in the applications.)Tj
ET
EMC
/P <>BDC
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/T1_2 1 Tf
12.1532 0 0 12.1532 267.82161 680.64941 Tm
(The Arts Council did act. The second application )Tj
T*
(for lottery funding stated that a new business plan )Tj
T*
(had been produced with revised admissions targets.)Tj
ET
EMC
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( )Tj
ET
EMC
/P <>BDC
BT
/T1_2 1 Tf
12.1532 0 0 12.1532 8.68085 580.64601 Tm
(Independent assessments commissioned by the Arts Council of the first ap\
plication for lottery funding in 1995 and )Tj
T*
(subsequently in the life of the project pointed to significant weaknesse\
s in the proposals. The four witnesses state that all )Tj
T*
(the independent assessments were copied to the applicant for action. How\
ever, we could find no evidence on file of any )Tj
T*
(action being taken by the Arts Council to assess whether these weaknesse\
s had been addressed by the applicant, until the )Tj
T*
(project was very well advanced. In particular, as set out above, there i\
s no documentary evidence to show that the Arts )Tj
T*
(Council of Wales considered the impact of a fall in visitor numbers, nor\
even discussed the issue with the Cardiff Old )Tj
T*
(Library Trust in the two years between the first and second lottery appl\
ications. And the external assessment carried out )Tj
T*
(by McCann Matthews Millman in January 1998 continued to raise serious co\
ncerns: that it would take several years for )Tj
0 -1.2 TD
(the level of ambition shown to be achieved; that the Old Library\222s ma\
rket share may have been over-estimated; and that )Tj
0 -1.2 TD
(the exhibitions would have to be of outstanding quality for the admissio\
n charge not to be a deterrent. History has proved )Tj
T*
(that these concerns were very real but they were not acted upon by the A\
rts Council at the time.)Tj
ET
EMC
/P <>BDC
BT
/T1_2 1 Tf
12.1532 0 0 12.1532 8.68085 403.73027 Tm
(Ms Weston highlighted that the Arts Council of Wales had obtained confir\
mation in June 1998 that a new business plan )Tj
T*
(was to be produced for the Centre for Visual Arts. However, by this poin\
t all three capital lottery awards had been )Tj
T*
(granted. My view remains that the development of a new business plan aft\
er 87 per cent \(\2433.24 million\) of total Arts )Tj
T*
(Council funding has been awarded does not constitute swift action in res\
ponse to clear and repeated warnings about )Tj
T*
(weaknesses in the grant application.)Tj
ET
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(In his supplementary evidence to the Committee, Mr Tyndall notes that, i\
n respect of concerns raised by the assessor )Tj
T*
(about the marketing of the Centre for Visual Arts, "there is a singular \
lack of documentary evidence to show that the )Tj
T*
(assessor\222s report was acted upon in any way. The document was circula\
ted amongst the Senior Management Team and )Tj
T*
(Lottery Division staff, yet no further action was taken despite the seri\
ous misgivings held by the assessor".)Tj
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(In Ms Weston\222s oral evidence to the committee \(and subsequently by t\
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(witnesses stated)Tj
/T1_3 1 Tf
( )Tj
/T1_2 1 Tf
(that the Arts Council had acted swiftly to learn the lessons from its ex\
perience with the Centre for Visual )Tj
T*
(Arts and changed its procedures for handling other lottery applications,\
in particular by introducing in 1997 the three )Tj
T*
(stage application process and, within a year of operation, a formal risk\
assessment at the appraisal stage. My report does )Tj
T*
(not specify the exact timing of these changes to the Arts Council\222s p\
rocedures; my point was simply that there were )Tj
T*
(procedural weaknesses which were later remedied. However, as set out in \
the evidence provided by Mr Tyndall to the )Tj
T*
(Committee, although there were some procedural changes in 1997, these ch\
anges were not applied consistently to all )Tj
T*
(applications until 1999. These comments by the current Accounting Office\
r are consistent with the information obtained )Tj
T*
(by the National Audit Office Wales during their review of the papers of \
the Arts Council for Wales which they undertook )Tj
0 -1.2 TD
(in preparing my report.)Tj
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(AGW report finding)Tj
ET
EMC
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(Witnesses\222 opinion)Tj
ET
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/T1_1 1 Tf
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(The programme displayed by the Centre for )Tj
0 -1.2 TD
(Visual Arts differed markedly from that )Tj
T*
(envisaged in the 1992 feasibility study, which )Tj
T*
(included blockbuster exhibitions)Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
12.1532 0 0 12.1532 267.82161 720.76517 Tm
(The original concept for the Centre for Visual Arts )Tj
T*
(was for exhibitions by contemporary artists, and )Tj
T*
(this is what happened)Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
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( )Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
12.1532 0 0 12.1532 8.68085 606.17793 Tm
(The key point of the comparison between the concept for the Centre for V\
isual Arts as originally envisaged and the )Tj
T*
(exhibitions that were in practice mounted is not a question of the perio\
d of the art displayed, but its stature, international )Tj
T*
(importance and likely appeal to paying visitors. The original concept fo\
r the Centre for Visual Arts, as set out in the 1992 )Tj
T*
(feasibility study, and which underpinned the forecast visitor numbers co\
ntained in the first application for lottery grant, )Tj
T*
(was that the Centre for Visual Arts would include blockbuster exhibition\
s by world-renowned artists of the sort likely to )Tj
T*
(attract large audiences. In the period that the Centre for Visual Arts w\
as open it did not display such works, which )Tj
T*
(undoubtedly contributed to the shortfall in visitor numbers.)Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
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(The 1992 feasibility study was prepared by Adrian Ellis Associates. Duri\
ng our examination we were in contact with )Tj
T*
(Mr Ellis. In his words, there was no relationship whatsoever between the\
subject of his 1992 feasibility study and the )Tj
T*
(project as subsequently realised, in terms either of scale of programmin\
g or its content. Indeed, he went so far to )Tj
T*
(comment that in his view the visitor number projections were kept for th\
eir convenience in legitimising a funding case, )Tj
T*
(but the assumptions underpinning them were progressively abandoned)Tj
/T1_0 1 Tf
(. )Tj
ET
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(The adequacy of the Arts Council of Wales\222 monitoring)Tj
ET
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(AGW report)Tj
ET
EMC
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(Witnesses\222 opinion)Tj
ET
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/T1_1 1 Tf
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(Monitoring by the Arts Council for Wales was )Tj
T*
(ineffective)Tj
ET
EMC
/P <>BDC
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/T1_1 1 Tf
12.1532 0 0 12.1532 267.82161 329.08516 Tm
(Regular monitoring was in place throughout the life )Tj
T*
(of the project)Tj
ET
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( )Tj
ET
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/T1_1 1 Tf
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(We found no evidence of formal monitoring procedures in place by which t\
he Arts Council could have ensured the )Tj
T*
(security of their investment in the Centre for Visual Arts. No formal re\
ports were submitted by the Cardiff Old Library )Tj
T*
(Trust to the Arts Council to provide an update on the progress of the pr\
oject. The Trust itself wrote to the Arts Council )Tj
T*
(after the second capital lottery award to remind them that the monitorin\
g schedules had never been provided and )Tj
T*
(recognised that this was not helpful. The Trust also said that they were\
keen to have a clear structure and process in place )Tj
T*
(for monitoring, not only for the accountable expenditure of funds but al\
so the construction process and management )Tj
T*
(methods. There is no evidence of any response by the Arts Council to the\
se points.)Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
12.1532 0 0 12.1532 8.68085 125.08516 Tm
(Ms Weston points to 35 letters as evidence of monitoring. However, these\
include seven letters regarding the delay in )Tj
T*
(funding from Cardiff County Council, letters providing confirmation of m\
eeting arrangements, a grant offer letter and )Tj
T*
(letters regarding problems that had already occurred. In my view these l\
etters do not constitute evidence of a formal )Tj
T*
(monitoring programme which had been designed to cover the specific risks\
associated with the project.)Tj
ET
EMC
/P <>BDC
BT
/T1_1 1 Tf
12.1532 0 0 12.1532 8.68085 50.25623 Tm
(Mr Tyndall\222s supplementary written evidence to the Committee confirms\
my own finding that Arts Council officers "for )Tj
T*
(both the capital and revenue aspects of the project faced immense diffic\
ulties in obtaining financial information". )Tj
ET
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(Without the regular flow of reliable and up to date financial informatio\
n, effective monitoring is, of course, impossible.)Tj
ET
EMC
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/T1_0 1 Tf
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(A final point is that some of the individuals referred to in the witness\
es\222 correspondence as those responsible for )Tj
0 -1.2 TD
(monitoring the Centre for Visual Arts project, such as Craig Blundell an\
d Dr Katherine Davies, were involved at all )Tj
T*
(stages of the preparation of my report, including the final clearance me\
etings. The final report reflects their views on the )Tj
T*
(Arts Council of Wales\222 monitoring procedures and was agreed with them\
.)Tj
ET
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(Conclusion)Tj
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(Many of the reservations expressed by the witnesses, in giving evidence \
to the Committee and subsequently in )Tj
T*
(correspondence, are more to do with the interpretation of events rather \
than the black and white of their factual accuracy. )Tj
T*
(This is perhaps inevitable in view of the complete failure of the Centre\
for Visual Arts project to proceed as planned and )Tj
T*
(the passage of time that has since elapsed. Moreover, relatively few of \
the reservations raised by the four witnesses are )Tj
T*
(relevant to the core issues on which my report reaches audit conclusions\
. )Tj
ET
EMC
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BT
/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 532.59496 Tm
(Notwithstanding the points made by the witnesses, I am forced by the evi\
dence available to me, as held by the Arts )Tj
T*
(Council of Wales and from my discussions with Arts Council staff, to sta\
nd by both the facts as presented in my report )Tj
T*
(and their interpretation. It remains the fact that the project ultimatel\
y failed; independent reviewers who assessed the )Tj
T*
(quality of the project during its lifespan alerted the Arts Council of W\
ales to the very same weaknesses in the proposals )Tj
T*
(that I highlighted in my report. I remain fully satisfied that these eve\
nts have not identified any weaknesses in my )Tj
T*
(normal, very rigorous procedures for agreeing the factual accuracy and t\
he balance of my audit reports. And the current )Tj
T*
(Accounting Officer of the Arts Council of Wales, Peter Tyndall, stands b\
y his agreement with my original report and this )Tj
T*
(letter. Jon Shortridge, the Assembly\222s Permanent Secretary, also stan\
ds by his agreement in respect of those aspects of )Tj
0 -1.2 TD
(the original report relevant to his period as the Arts Council\222s Acco\
unting Officer. )Tj
ET
EMC
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/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 384.84686 Tm
( )Tj
ET
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BT
/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 353.76942 Tm
( )Tj
ET
EMC
/P <>BDC
BT
/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 322.69197 Tm
( )Tj
ET
EMC
/P <>BDC
BT
/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 291.61452 Tm
( )Tj
ET
EMC
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/T1_0 1 Tf
12.1532 0 0 12.1532 8.68085 260.53708 Tm
( )Tj
ET
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/T1_1 1 Tf
12.1532 0 0 12.1532 522.63411 229.45963 Tm
(JOHN BOURN)Tj
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