Meetings

Paper 2 - Wales Audit Office Fee Scheme for 2016-17

6.1 The Committee approved the fee scheme.

Paper 2 – Draft report

3.1 The Committee agreed the draft report.

Paper 3 - External Audit Report on the Accounts 2014-15

7.1 The Committee noted the report.

Isobel Garner, Chair of the Wales Audit Office

Huw Vaughan Thomas, Auditor General for Wales

Kevin Thomas, Director of Corporate Services

Steven O’Donoghue, Director of Finance

3.1 The Committee took evidence from Isobel Garner, Chair of the Wales Audit Office, Huw Vaughan Thomas, Auditor General for Wales, Kevin Thomas, Director of Corporate Services and Steven O’Donoghue, Director of Finance, Wales Audit Office.

5.1 The Committee considered the evidence received.

9.1 The Committee noted the correspondence in relation to the Auditor General for Wales and Wales Audit Office Annual Plan 2015-16.

9.2 Members also noted the update provided on the Fleet Report.

5.1 The Committee considered the evidence received and agreed to write to the Wales Audit Office for further information.

5.2 The Committee also agreed to write to the Welsh Local Government Association and the Welsh Government.

Huw Vaughan Thomas, Auditor General for Wales

Isobel Garner, Chair, Wales Audit Office Board

Kevin Thomas, Director of Corporate Services, Wales Audit Office

Gillian Body, Head of Performance Audit Practice and Assistant Auditor General, Wales Audit Office

Paper 1 - Auditor General for Wales Annual Plan 2015-16

Research briefing

3.1 The Committee took evidence from Huw Vaughan Thomas, Auditor General for Wales, Kevin Thomas and Gillian Body, Wales Audit Office.

4.1     The Committee considered correspondence regarding the proposals to incorporate the Auditor General for Wales and the Wales Audit Office Annual Plan 2015-2016 into a three year business plan.  The Committee agreed to respond in writing requesting an annual plan continue to be completed as required by the Public Audit (Wales) Act 2013.

5.1     The Committee agreed the appointment of Lindsay Foyster as a non-executive Member to the Wales Audit Office Board under Standing Order 18.10(v).

FIN(4)-01-15 Paper 11 - Draft Report

7.1     Members agreed the draft report subject to the inclusion of some additional information.

8.1 The Committee considered the evidenced received.

FIN(4)-24-14 - Paper 5 - Briefing Note for External Audit Services

Isobel Garner, Chair, Wales Audit Office Board

Mr Kevin Thomas, Director of Corporate Services, Wales Audit Office

Nicola Evans, Finance Manager,  Wales Audit Office

7.1 The Committee scrutinised the Wales Audit Office on the Procurement of Auditors.

FIN(4)-24-14 - Paper 2 - Baker Tilly Report

FIN(4)-24-14 - Paper 3 - Wales Audit Office Briefing on Baker Tilly Report

Research Briefing

Isobel Garner, Chair, Wales Audit Office Board

Mr Kevin Thomas, Director of Corporate Services, Wales Audit Office

Nicola Evans, Finance Manager,  Wales Audit Office

4.1 The Committee scrutinised the Wales Audit Office on its Fleet Report.

4.2 The Wales Audit Office agreed to provide information on its mechanisms for ensuring the scheme balances the need for cost reduction, efficiency and effectiveness, corporate social responsibility and environmental impacts.

FIN(4)-22-14 Paper 2 Scrutiny of Auditor General for Wales’ Annual Report and Accounts 13-14 and the Wales Audit Office Estimate 15-16

3.1 Members agreed the draft report subject to a small addition.

10.1 The Committee considered the evidence and noted that a draft report will be prepared for consideration at the Committee meeting scheduled for 12 November 2014.

FIN (4)-21-14 Paper 2

Research brief

Isobel Garner, Chair, Wales Audit Office Board

Huw Vaughan Thomas, Auditor General for Wales

Steven O’Donoghue, Director of Finance, Wales Audit Office

Kevin Thomas, Director of Corporate Services, Wales Audit Office

4.1 The Committee handled items 4-7 together.

4.2 Members scrutinised Isobel Garner, Chair; Huw Vaughan Thomas, Auditor General for Wales; Steven O’Donoghue, Director of Finance and Kevin Thomas, Director of Corporate Services on the Auditor General for Wales’ Annual Report and Accounts 2013-14.

FIN(4)-21-14 Paper 6

FIN(4)-21-14 Paper 3

FIN (4)-21-14 Paper 4

FIN (4)-21-14 Paper 5

FIN(4)-15-14 paper 3

8.1 Members considered the paper from RSM Tenon on the WAO’s Annual Reports and Accounts 2013-14 and agreed that they did not wish to have a representative from RSM Tenon present when the Committee considers the WAO’s Annual Reports and Accounts 2013-14 in November.

8.2 The Clerk will write to RMS Tenon advising of this decision but also requesting a brief summary of the paper.

FIN(4)-12-14(paper 2)

Kevin Thomas – Director of Corporate Services, Wales Audit Office

Laurie Davies – Business Services Manager, Wales Audit Office

6.1 Kevin Thomas from the Wales Audit Office outlined the WAO’s proposed approach to undertaking the procurement of the external auditor of the WAO.

6.2 The Committee advised the WAO that they would discuss the proposed approach and write with their decision.

FIN(4)-08-14 (paper 1) - Fee Scheme and Fee Scales 2014

FIN(4)-08-14 (paper 2) - Annual Plan 2014-15

FIN(4)-08-14 (paper 3) - Code of Practice

Huw Vaughan Thomas, Auditor General for Wales

Isobel Garner, Chair of the Wales Audit Office

Kevin Thomas, Director of Corporate Services, Wales Audit Office

Steve O’Donoghue, Director of Finance, Wales Audit Office

3.1 The Wales Audit Office and the Auditor General for Wales introduced the Fee Scheme, Annual Plan 2014-15 and the Code of Practice to the Committee and answered Members’ questions on the papers.

3.1  During the private part of the meeting, Members agreed to endorse these documents and the Chair will write accordingly.

Huw Vaughan Thomas - Auditor General for Wales

Kevin Thomas - Director of Corporate Services, Wales Audit Office

Terry Jones - Technical Manager, Wales Audit Office

Nicola Evans - Finance Manager, Wales Audit Office

3.1 The Wales Audit Office briefied the Committee on its fees scheme and scales.

FIN(4)-05-14(paper 2)

5.1 The Memorandum of Understanding was agreed in draft and Committee noted that it will be issued on 1 April.

5.2 The Committee agreed that the Auditor General for Wales should see a copy in draft prior to it being issued.

8.1 The Auditor General for Wales gave a presentation on the current and forthcoming work programmed by the Wales Audit Office.

8.2 The Committee discussed the suggested programme and made a number of suggestions which will be reflected in the final paper.

7.1 The Committee discussed potential value for money studies to be carried out by the auditors of the Wales Audit Office.

5.1 The Committee discussed the Wales Audit Office programme of value for money studies and outlined a number of areas which it would like the Auditor General to consider as part of its work planning.

PAC(4) 08-13 – Paper 1 – Wales Audit Office – Programme of value for money studies

2.1 The Chair invited Huw Vaughan Thomas, the Auditor General for Wales, to introduce the Wales Audit Office Work programme of value for money studies.

2.2 The Committee questioned the Auditor General on the work programme and discussed priorities of value for money work to be undertaken by the Wales Audit Office.

7.1 The Committee discussed the feedback from Members’ informal information gathering on Scotland’s Grants Management framework.

NDM4910 Darren Millar (Clwyd West)

To propose that the National Assembly for Wales in accordance with Section 14(1) of Schedule 8 of the Government of Wales Act 2006, appoints RSM Tenon as the auditors of the accounts of the Auditor General for Wales in relation to financial years 2011-2012; 2012-2013; and 2013-2014.

The item started at 15.09.

NDM4910 Darren Millar (Clwyd West)

To propose that the National Assembly for Wales in accordance with Section 14(1) of Schedule 8 of the Government of Wales Act 2006, appoints RSM Tenon as the auditors of the accounts of the Auditor General for Wales in relation to financial years 2011-2012; 2012-2013; and 2013-2014.

The Motion was agreed, in accordance with Standing Order 12.36.

PAC(4)-02-12 – Paper 1- Consideration of the forward work programme of the Wales Audit Office

5. 1 The Committee welcomed Huw Vaughan Thomas, Auditor General for Wales and Gillian Body, Managing partner, Wales Audit Office

5.2 The Committee discussed the Wales Audit Office’s programme of value for money studies.

Action Points:

The Wales Audit office agreed to provide:

·         Further details on local audit work and other activity being carried out by the Wales Audit Office, which would not usually be brought to the Committee for its consideration.

·         Further information on the timeline of the Wales Audit Office review of the Wales and Borders rail franchise and how it has coordinated timings with the Welsh Government.

PAC(4) 06-11 – Paper 1 - Wales Audit Office report: Estimate of income and expenses of the office of the Auditor General for the year ending 31 March 2013

PAC(4) 06-11 – Paper 2 – Correspondence from the Auditor General for Wales regarding his Estimate of income and expenses for the year ending 31 March 2013

3.1 The Chair welcomed Huw Vaughan Thomas, Auditor General for Wales and Dave Thomas, Assistant Auditor General.

3.2 The Committee agreed the amended estimate of income and expenses of the office of the Auditor General for the year ending 31 March 2013.

5.1 The Committee discussed its draft report on the Estimate of the Income and Expenses of the office of Auditor General for the year ending 31 March 2013. The Committee agreed to make some minor changes to the wording of the report – these would be circulated to Members for agreement via email.

PAC(4)-05-11 – Paper 2

Huw Vaughan Thomas, Auditor General for Wales

Kevin Thomas, Managing Partner, Assistant Auditor General for Wales

Terry Jones, Technical Manager, Wales Audit Office

3.1 The Chair welcomed Huw Vaughan Thomas, Auditor General for Wales; Kevin Thomas, Assistant Auditor General for Wales; Ann Marie Harkin – Group Director – Resources; and Matthew Hockridge, Business Development and Policy Advisor.

3.2 Members scrutinised the Estimate of the income and expenses of the office of the Auditor General for the year ending 31 March 2013.

Action points:

The Auditor General for Wales agreed to provide:

·         The Cost Benefit Analysis for implementing an independent HR/Payroll system at the Wales Audit Office.

·         Further information on the review to maintain the management of a vehicle fleet at the Wales Audit Office.

(10.20-10.50)

PAC(4)-03-11(Paper 3) Supplementary Estimate of Income and Expenditure of The Wales Audit Office for the Year Ending 31 March 2012

March 2012

4.1 The Auditor General for Wales presented his supplementary estimate for 2011-12 to the Committee.

Action point:

The Auditor General for Wales agreed to provide:

·         Details of the Wales Audit Offices three year IT strategy.

Paper: PAC(4) 01-11 (p1)

3.1 The Auditor General updated the committee on the Wales Audit Office forward work programme.

3.2 The Legal Adviser agreed to provide a note on the abolishment of the Audit Commission in England and the implications for Wales.