Agenda - Senedd Commission Audit and Risk Assurance Committee

Meeting Venue:

Hybrid - Conference room 4B/MS Teams

Meeting date: 9 May 2025

Meeting time: 10.00 – 12:30
For further information contact:

Clerk: Kathryn Hughes

Committee Clerk

0300 200 6543

Kathryn.Hughes@senedd.wales

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<AI1>

1 Introductions, apologies and declaration of interests

</AI1>

<AI2>

2 Minutes of 10 February, actions and matters arising

(Pages 1 - 14)

Attached Documents:
ARAC (25-02) Paper 1 - Draft Minutes 10.02.25
ARAC (25-02) Paper 2 - Summary of actions

</AI2>

<AI3>

3 Internal Audit Progress Update

(Pages 15 - 21)

Attached Documents:
ARAC (25-02) Paper 3 - Internal Audit Progress Report May 2025

</AI3>

<AI4>

4 Internal Audit Strategy 2025-28, Annual Plan and IA Charter

(Pages 22 - 38)

Attached Documents:
ARAC (25-02) Paper 4 - Internal Audit Strategy 2025-28_Annual Plan_IA Charter

</AI4>

<AI5>

5 Consider latest Internal Audit report

(Pages 39 - 48)

Attached Documents:
ARAC (25-02) Paper 5 – Procure to Pay Internal Audit Report

</AI5>

<AI6>

6 Internal Audit Annual Report and Opinion 2024-25

(Pages 49 - 55)

Attached Documents:
ARAC (25-02) Paper 6 - Internal Audit Annual Report and Opinion for 2024-25

</AI6>

<AI7>

7 Audit Wales update

(Pages 56 - 74)

Attached Documents:
ARAC (25-02) Paper 7 - Audit Wales Audit Plan 2025

</AI7>

<AI8>

8 Joint working protocol (as presented in 2024)

(Pages 75 - 80)

Attached Documents:
ARAC (25-02) Paper 8 - IA-EA Joint Working Protocol

</AI8>

<AI9>

9 Commission's draft Annual Report and Accounts and Governance Statement for 2024-25

(Pages 81 - 99)

Attached Documents:
ARAC (25-02) Paper 9 - Draft Annual Report and Accounts 2024-25
ARAC (25-02) Paper 9 - Annex A - Draft Governance Statement 2024-25

</AI9>

<AI10>

10 Governance update report

(Pages 100 - 102)

Attached Documents:
ARAC (25-02) Paper 10 – Governance Update Report

</AI10>

<AI11>

11 Finance and Budget Update

(Pages 103 - 116)

Attached Documents:
ARAC (25-02) - Paper 11 - Finance and Budget update

</AI11>

<AI12>

12 Annual Report on Fraud

(Pages 117 - 122)

Attached Documents:
ARAC (25-02) Paper 12 - Annual Report Fraud 2025

</AI12>

<AI13>

13 Whistleblowing and Fraud policies

(Pages 123 - 151)

Attached Documents:
ARAC (25-02) Paper 13 – Whistleblowing Policy and Fraud Policy 2025 - Updates
ARAC (25-02) Paper 13 - Annex A - Whistleblowing Policy
ARAC (25-02) Paper 13 – Annex B - Fraud Corruption and Bribery Policy
ARAC (25-02) Paper 13 - Annex C - Fraud Response Plan

</AI13>

<AI14>

14 Corporate Risk

(Pages 152 - 191)

Attached Documents:
ARAC (25-02) Paper 14 - Corporate Risk
ARAC (25-02) Paper 14 - Corporate Risk - Annex A - Corporate Risk Register
ARAC (25-02) Paper 14 - Corporate Risk - Annex B - Corporate Risks Plotted

</AI14>

<AI15>

15 Critical examination of one identified corporate risk or topical issue - HR/Payroll system (PAR project)

Oral update

</AI15>

<AI16>

16 SIRO Annual Report

(Pages 192 - 198)

Attached Documents:
ARAC (25-02) Paper 15 - SIRO Annual Report 2024-25

</AI16>

<AI17>

17 Departures summary

(Pages 199 - 200)

Attached Documents:
ARAC (25-02) Paper 16 - Departures Summary

</AI17>

<AI18>

18 Committee's Annual Report to the Commission and Accounting Officer

(Pages 201 - 223)

Attached Documents:
ARAC (25-02) Paper 17 - Draft ARAC Annual Report 2024-25

</AI18>

<AI19>

19 Terms of Reference

(Pages 224 - 227)

Attached Documents:
ARAC (25-02) Paper 18 -ToR-April-2025

</AI19>

<AI20>

20 Forward work programme

(Pages 228 - 231)

Attached Documents:
ARAC (25-02) Paper 19- Forward Work Programme

</AI20>

<AI21>

21 Seventh Senedd Programme - Corporate update

(Pages 232 - 234)

Attached Documents:
ARAC (25-02) Paper 20 – 7S Corporate Common Planning Assumptions
ARAC (25-02) Paper 21 - 7S Programme Timeline

</AI21>

<AI22>

22 Ways of Working - Corporate update

Oral update

</AI22>

<AI23>

23 Addendum - IA report – Counter Fraud Health Check

(Pages 235 - 246)

Attached Documents:
Internal Audit Report (Validera) - Counter Fraud Health Check 2024 – circulated 27.03.25

</AI23>

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