Issue - meetings

To consider and accept the plan

DECISION

To accept the report and note the information

Osian Roberts (Audit Wales) was welcomed to the meeting.

A detailed Audit Plan for 2025 was presented, introducing the audit team, the fees and timeline for the work which would be completed during the year, in accordance with the statutory responsibility that they had as external auditors. It was highlighted that the work of auditing the financial statements would be completed during September, with the intention of submitting a report on the statements during November 2025. Reference was made to the risks, noting that the risk of management override was a compulsory risk included in every plan in Wales as part of the Audit Wales procedure.

The members expressed their thanks for the report and to Osian Roberts for attending the meeting.

RESOLVED

To accept and note the information.