At the time, the Auditor General for Wales also wrote to us, confirming this further delay and stating that he had asked for further information to be provided to him by Welsh Government officials by early January 2022. This was accepted by the committee, and we agreed to await the outcome of this further work, respecting the necessary audit process required. We value the role and work of Audit Wales in ensuring that the highest financial reporting standards are adhered to and that this work should never be undermined, rushed or fettered. The auditor general is bound by duties to ensure that the appropriate checks and balances are in place.

I must stress that we cannot discuss the specific reason for the delay. Until the accounts are signed, we are not able to discuss this, as it is not in the public domain and, as we understand, could even be subject to legal proceedings. I also want to put on the record that, while the accounts have been delayed, the committee has been in receipt of regular private updates on the progress being made in finalising the accounts. These updates have been provided by the auditor general and the Welsh Government, enabling the committee to monitor the situation.

However, in February of this year, when the accounts were still yet to be finalised, I wrote to the Llywydd, expressing my concern about the delay. The committee was becoming increasingly concerned about its ability to scrutinise the Welsh Government on these important matters. This delay has resulted in statutory deadlines for financial reporting being missed. And, given that we are referring to the accounts of a Government, it is important that this matter and the concerns of the Public Accounts and Public Administration Committee are placed on the public record and raised in this Chamber to ensure that the wider Senedd is aware of the issue. I only wish more Members appreciated that and attended to benefit from this short session.

Section 131 of the Government of Wales Act 2006 requires the Government to submit their accounts to the auditor general for audit no later than 30 November in the following financial year—i.e. April to March. The auditor general is then required to lay before the Senedd his examination and certification of those accounts within four months of receipt of an auditable set of accounts. This is statutory, enshrined in legislation, and yet we are now in June, with still no clear indication as to when these accounts will be laid.

The purpose of these timings is to ensure that public accountability, scrutiny and reporting to Her Majesty’s Treasury can take place within a reasonable time frame. The Public Accounts and Public Administration Committee has a serious job to do in terms of scrutinising these accounts as they report the largest amount of public expenditure by any public body in Wales. And the timing of our scrutiny is designed to ensure that our work is relevant and able to influence the financial reporting in the following year. The delay in the signing of these accounts has undermined our ability to do this.

Yet, despite this statutory deadline having now been missed, there are no safeguards built into the process that prevent this, thus hindering scrutiny. We are concerned about the lack of recompense for deadlines being missed, and we do not want this to set a precedent for the future. In fact, the processes that apply to the Welsh Government are not comparable to provisions set out in other legislation for other public sector accounts.

For example, the Health and Social Care (Quality and Engagement) (Wales) Act 2020 states that the citizen voice body for health and social care must, for each financial year, submit its accounts to the Welsh Government and Auditor General for Wales no later than 31 August. However, the key difference is that should the auditor general not be able to lay these accounts before the Senedd because it is not reasonably practicable to do so, a statement must be made to that effect, which must include reasons as to why this is the case.

This legislation, like the Government of Wales Act, recognises that sometimes the four-month time frame cannot always be complied with, but that if such a situation arises, the Auditor General for Wales must keep the Senedd informed of the situation in a public and formal manner. The committee will be taking a closer look at these processes in due course, to see if changes can be made to bring the Welsh Government's financial reporting into line with the expectations placed on other public bodies in Wales.

I also want to place on the record that the Public Accounts and Public Administration Committee takes these matters very seriously and we will not rush or be pressurised into curtailing our scrutiny once the accounts have been published.

We anticipate these to be a more complex set of accounts, with several important issues, which we will need the time to scrutinise in detail publicly. We're well aware that these accounts will include significant public expenditure arising from the pandemic, which is a matter of public interest. It is imperative that we undertake this work, fulfil our role in the financial accountability cycle, and instil public confidence that we are holding the Welsh Government to account on its expenditure. We hope that we can look forward to being able to undertake this work in the autumn term accordingly. Diolch yn fawr.