Y Pwyllgor Cyfrifon Cyhoeddus / Public Accounts Committee PAC(5)-23-19 P1
Annual Report and Accounts: 2018-19
July 2019
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© National Assembly for Wales Commission Copyright 2019 The text of this document may be reproduced free of charge in any format or medium providing that it is reproduced accurately and not used in a misleading or derogatory context. The material must be acknowledged as copyright of the National Assembly for Wales Commission and the title of the document specified. Annual Report and Accounts: 2018-19
July 2019
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Annual Report and Accounts: 2018 – 2019 CONTENTS
Overview 7
Foreword...... 8 Introduction...... 10 Statement of Purpose...... 12 Commissioners...... 14 Independent Advisers...... 16 Assembly Commission Senior Leadership...... 20 Commission Management ...... 22 Risk ...... 23 Summary of key activity...... 24
Performance Analysis 27
Provide outstanding parliamentary support...... 29 Engage with all the people of Wales and champion the Assembly...... 43 Use resources wisely ...... 57
Accountability 87
Corporate governance...... 88 Remuneration and staff ...... 110 Accountability and audit...... 126
Financial statements 137
Notes to the Accounts...... 142 Annex – regularity reporting...... 169
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Annual Report and Accounts: 2018 – 2019
OVERVIEW Overview This Overview provides information on the purpose, structure and strategic goals of the Assembly Commission and some key activities which have taken place over the past year. Performance Analysis Accountability Financial Statements
7 Annual Report and Accounts: 2018 – 2019
Foreword Overview
Elin Jones AM Llywydd, National Assembly for Wales
I am pleased to present this annual report covering my third year as Llywydd of the National Assembly for Wales.
As we pass the mid-point of the on Assembly Electoral Reform, Performance Analysis Performance Assembly term, I am proud of the the Senedd and Elections (Wales) leadership shown by the Assembly Bill has been introduced. This Bill in responding to the challenges of gives the Assembly the power to preparing to leave the European call itself Senedd, ensuring that Union. While we, as yet, are not the institution’s name reflects certain on what terms this will be, its constitutional status as a and recognising there are political parliament and helping to improve differences, the Assembly remains public understanding of the united in its desire to work in the legislature’s role and responsibilities. interests of Wales. The Bill also reduces the minimum
Accountability I am pleased that, following on voting age to 16 for the 2021 from the work of the Expert Panel Assembly election which aligns Financial Statements
8 Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis with the Assembly Commission’s back on where we have come objective to empower and inspire from, what we have achieved and young people to participate in the to be excited about the future. I democratic process. In February, look forward to reporting on the I was honoured to chair the first programme of events to mark this Plenary session of the Welsh Youth milestone in Welsh democracy in Parliament. It was so inspiring next year’s Annual Report. to see all 60 of the Welsh Youth Parliament Members display I would like to thank all Assembly knowledge, confidence and Commission staff for continuing to passion for their country and the so effectively support the delivery wider world. of Assembly business and for the enthusiasm and energy they bring Accountability At the time of writing we are in to meeting new demands and the midst of celebrating twenty challenges. years since the establishment of the National Assembly for Wales and, as a member of the ‘Class of ’99’, it is a significant time to reflect Financial Statements
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Introduction Introduction
In my introduction to last year’s Annual Report, I concluded by remarking Overview that, as Commission staff, we were facing significant challenges in responding to the Assembly’s increasing workload. As I looked forward to this challenge, I pointed to my confidence in a committed, engaged and alues dri en workforce.
Looking back now, I am proud that the strengths I recognised months ago Manon Antoniazzi ha e enabled us to achie e all that was set before us and much more Chief Executive and Clerk, National Assembly for Wales besides. As Commission staff, we take pride in our work, feel passionate about our opportunities to make a difference and respect each other alues In my introduction to last year’s Annual Report, I that ha e guided us through a busy and e entful period. concluded by remarking that, as Commission staff, he year has seen some significant changes to our go ernance and we were facing significant challenges in responding management arrangements. hilst thanking our outgoing Independent to the Assembly’s increasing workload. Ad isers warmly for their substantial contribution, we ha e welcomed se eral new Ad isers who ha e brought different e periences and fresh insight to Analysis Performance As I looked forward to this for their substantial contribution, bear in gi ing us assurance and challenge. e ha e impro ed our senior challenge, I pointed to my we have welcomed several new management structures and refocussed responsibilities as we appointed a confidence in a committed, Advisers who have brought new irector of Assembly usiness and prepared to recruit a irector of engaged and values-driven different experiences and fresh ngagement. he work we ha e done to increase the transparency of our workforce. insight to bear in giving us budget setting process has been well recei ed by both inance and ublic assurance and challenge. We have Accounts Committees whilst our re iew of corporate capacity has generated Looking back now, I am proud improved our senior management a number of incremental efficiency and effecti eness impro ements. that the strengths I recognised structures and refocussed 12 months ago have enabled us responsibilities as we appointed a esign and deli ery of our outh arliament was a significant highlight of the to achieve all that was set before new Director of Assembly Business year and I echo the Llywydd’s tribute to those who made sure that our new us and much more besides. As and prepared to recruit a Director elsh outh arliament members were supported and safeguarded whilst Accountability Commission staff, we take pride in of Engagement. The work we have finding their feet – and their oices. our work, feel passionate about our done to increase the transparency opportunities to make a difference ork on the Senedd and lections ales ill has also been a ma or feature of our budget setting process has and respect each other: values that of the year for many of us, re uiring a high degree of professionalism and been well received by both Finance have guided us through a busy and speciality, as separate teams pro ided policy ad ice and scrutiny support to and Public Accounts Committees eventful period. embers. It has also been a ery weighty year for committees, whose work whilst our review of corporate capacity has generated a number we ha e been proud to facilitate. The year has seen some significant of incremental efficiency and changes to our governance and e maintain a commitment to doing all that we can to ensure the Assembly effectiveness improvements. management arrangements. is a safe and inclusi e place to work and isit. e ha e responded positi ely Whilst thanking our outgoing to the recommendations of the Standards of Conduct Committee’s report Design and delivery of our Youth Independent Advisers warmly Parliament was a significant Financial Statements
10 Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis highlight of the year and I echo positive response to our work from the Llywydd’s tribute to those who our annual staff survey. Through made sure that our new Welsh this year we have also increased Youth Parliament members were the level of support that we provide supported and safeguarded whilst to the Standards Commissioner. finding their feet – and their voices. We continue to make progress Work on the Senedd and Elections in meeting our commitment to (Wales) Bill has also been a major allowing people to work in the feature of the year for many of language of their choice. This us, requiring a high degree of year, I would highlight the work professionalism and speciality, as we have done around recruitment separate teams provided policy and making it easier for potential Accountability advice and scrutiny support to candidates to understand the Members. It has also been a very language requirements of a weighty year for committees, particular post. In support of this, whose work we have been proud we have also increased the levels of to facilitate. support for Welsh learners.
We maintain a commitment to As I look forward to the next 12 doing all that we can to ensure months, many of the uncertainties the Assembly is a safe and that faced us at the start of this inclusive place to work and visit. period remain and resolving them We have responded positively successfully will test us. However, I to the recommendations of the am even more confident now, that Financial Statements Standards of Conduct Committee’s the Commission has the resources, report ‘Creating the Right Culture’, commitment, skills, values and alongside continuing to develop collective ambition to deliver all our own policies and processes. I that is required of it. was encouraged that there was a
11 Financial Statements Accountability Performance Analysis Overview Assembly Commission Strategic Goals for the Fifth Assembly Wales. democratic institution and legislature that delivers effectively for the people of its long-term success as astrong, accessible, inclusive and forward looking The Assembly Commission the serves National Assembly to help facilitate Commission Assembly The Welsh taxes and holds the Welsh Government to account. represents the interests of Wales and its people, makes laws for Wales, agrees The National Assembly for Wales is the democratically elected body that Wales for Assembly National The Statement of Purpose Annual ReportandAccounts: 2018–2019 OUR VALUES To provide outstanding parliamentary support parliamentary contributions in delivering delivering in contributions and value each other’s We are inclusive, kind, kind, inclusive, are We excellent services excellent RESPECT RESPECT
the people of Wales and champion the To engage with all Assembly 12 difference for the people of support of democracy and We are purposeful in our pull together to make a PASSION Wales To use resources wisely Annual Report and Accounts: 2018 – 2019
Priorities for the Assembly Commission for the Fifth Assembly Overview
Members are able to excel The Assembly’s work and in their parliamentary roles, reputation are enhanced by supported by responsive and developing and improving our innovative services. connections with parliaments The Assembly has the necessary across the world. resources and expertise to Commission staff are one team represent Wales’s interests, as and everyone understands their the UK withdraws from the EU. contribution to achieving the
The Assembly is supported to Commission’s goals. Performance Analysis deliver constitutional reform to All Members, staff and visitors create a parliament that works can work in a safe environment for Wales. where dignity and diversity is An ambitious and engaging respected. Youth Parliament that enhances Financial, project and other the Assembly and inspires controls enable the Commission young people to participate in to deliver, and we evidence the democratic process. value for money in everything There is greater understanding we do. of the role of the Assembly and how to get involved, evidenced by higher levels of engagement. Accountability
WE ARE
PRIDE Financial Statements We embrace innovation and ONE TEAM celebrate our achievements together as a team
13 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Wales. need to carry out their roles effectively for the people of providing the Assembly with the staff and resources they Assembly Commissioners who are responsible for National Assembly for Wales (the Assembly) appoints The Government of Wales Act 2006 prescribes that the Commissioners Elin attended 7out of 7Commission meetings. engagement. has responsibility as aCommissioner for communications and is ChairThe Llywydd of the Assembly Commission and also 11Elected: May 2016 –Present Cymru Elin Plaid AM: Jones Joyce attended 7out of 7Commission meetings. Commission as the employer of Assembly staff. Commissioner with responsibility for equalities, and the Appointed: 2016 9June –Present Joyce Watson Welsh AM: Labour Suzy attended 7out of 7Commission meetings. including Audit and Risk Assurance Committee membership. Commissioner with responsibility for budget and governance, Appointed: 2016 9June –Present DaviesSuzy Welsh AM: Conservatives David attended 2out of 2Commission meetings. resources. Commissioner with responsibility for security and Assembly 15Appointed: November 2018 Present – David Rowlands AM: B 14 UKIP Wales 6May 2016 –20 May 2019 rexit 20 Party May 2019 -Present
Annual Report and Accounts: 2018 – 2019 Overview
The Commission is chaired by the Llywydd and is made up of four Assembly Members who have been elected by the Assembly. Each member of the Commission holds a specific portfolio of responsibilities for the Fifth Assembly.
The variation in the number of meetings attended is due to their respective terms of office. Performance Analysis
Sian Gwenllian AM: Plaid Cymru Appointed: 22 November 2018 – Present Commissioner with responsibility for official languages, and delivery and transformation of services to Members. Sian attended 2 out of 2 Commission meetings. Accountability
Caroline Jones AM: UKIP Wales Appointed: 9 June 2016 – 4 June 2018 Commissioner with responsibility for security and Assembly resources. Caroline attended 2 out of 2 Commission meetings.
Adam Price AM: Plaid Cymru
Appointed: 22 September 2016 – 21 November 2018 Financial Statements Commissioner with responsibility for official languages, and delivery and transformation of services to Members. Adam attended 5 out of 5 Commission meetings.
15 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 appropriate. that governance arrangements are correct, effective and are provided with constructive challenge and assurance that Commissioners and the Assembly’s executive team The Commission appoints Independent Advisers to ensure Independent Advisers meetings. Helena attended 2out of 2Remuneration Committee 2018. October in Adviser Independent an as Helena’s ended term Committee. Remuneration Helena as the Chair served of the Assembly Commission’s 2018 2012November October - Feltham Helena meetings. Committee Remuneration Keith attended 3out of 3ACARAC meetings and 2out of 2 2018. October in Adviser Independent the Remuneration Committee. His term ended as an Audit and Risk Assurance Committee (ACARAC) and Keith as amember served of the Assembly Commission 2018 2012November October - Keith Baldwin Remuneration Committee meetings. Committee Remuneration Eric attended 4out of 4ACARAC meetings and 2out of 2 Eric’s term ended as an Independent Adviser in February 2019. Committee. Remuneration Eric as Chair served of ACARAC and amember of the November 2012 -February 2019 Eric Gregory 16 Annual Report and Accounts: 2018 – 2019 Overview
All Independent Advisers attended all the meetings they were eligible to attend during the financial year.
The variation in the number of meetings attended is due to their respective terms of office. Performance Analysis
Hugh Widdis November 2013 - Present Hugh has served as a Committee member of ACARAC throughout the 2018-19 financial year. Hugh’s term as an Independent Adviser is scheduled to end in October 2019. Hugh attended 5 out of 5 ACARAC meetings.
Ann Beynon
November 2018 - Present Accountability Ann took up her appointment as an Independent Adviser in November 2018 and she is a member of ACARAC and the newly formed Remuneration, Engagement and Workforce Advisory Committee (REWAC). Ann attended 3 out of 3 ACARAC meetings and 1 out of 1 REWAC meeting.
Robert (Bob) Evans November 2018 - Present
Bob took up his appointment as an Independent Adviser and Financial Statements a member of ACARAC in November 2018. In February 2019, he was appointed Chair of ACARAC. Bob attended 3 out of 3 ACARAC meetings.
17 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Ceri attended 1out of 1REWAC meeting. November 2018 as amember and serves of REWAC. Ceri took up her appointment as an Independent Adviser in November 2018 -Present Ceri Hughes April 2019 and will as amember serve of ACARAC. Aled took up his appointment as an Independent Adviser in April 2019 -Present AledDr Eirug Sarah Pinch attended 1out of 1REWAC meeting. November 2018 and has appointed been as Chair of REWAC. Sarah took up her appointment as an Independent Adviser in November 2018 -Present Pinch Sarah
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During 2018-19 the terms of appointment for Eric Gregory, Helena Feltham Overview and Keith Baldwin came to an end. We have now appointed five new Independent Advisers, four of whom started during 2018-19 and a fifth took up post in April 2019.
The Independent Advisers’ primary role is to act as members of ACARAC or the Remuneration Committee. The new intake of Independent Advisers has presented us with an opportunity to benefit from their specific skills and, as a result, we have extended the Remuneration Committee’s remit (and renamed it as the Remuneration, Engagement and Workforce Advisory Committee – REWAC) to include oversight of our workforce and engagement strategies, whilst still retaining responsibility for senior officer remuneration. Performance Analysis
The Independent Advisers are involved in a number of the activities and service areas of the Assembly, acting as critical friends on projects and sometimes participating in the meetings of the Commission.
Remuneration Independent Advisers receive non pensionable pay of £5,000 per annum, with £7,000 per annum for the Chairs. Accountability Financial Statements
19 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Senior Leadership Assembly Commission responsibilities outlined below. strategic corporate management in addition to the specific has ateam of Directors who share the responsibility for Officer for the Commission. To support her, the ChiefExecutive conditions. The Chief Executive is also the Principal Accounting Executive and Clerk, subject to anumber of exceptions and responsibility for the management of staff, to the Chief Assembly Commission delegates functions, its including In accordance with the Government of Wales Act 2006, the Chief Executive Clerk Assembly and of the held by Adrian Crompton (see below). Siwan took over this role in February 2019; it was previously expert advice to Assembly Members. of legislation through the Assembly and providing impartial effective delivery of Assembly business including the passing research to services the Assembly, ensuring the efficient and and constitutional legal, parliamentary, specialist of Provision Business of Assembly Director DaviesSiwan AntoniazziManon by HM The Queen; the he left Commission on 20 July 2018. General for Wales and was formally appointed to the position National Assembly for Wales for appointment as the Auditor In March 2018, Adrian Crompton was recommended by the Business of Assembly Director Adrian Crompton
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David Tosh Director of Assembly Resources Provision of ICT, Estates and Facilities, Human Resources functions, Procurement and Corporate Governance and Assurance. The Director of Finance/Head of Financial Services, Nia Morgan, responsible for corporate financial strategy, Performance Analysis planning, budget management, payments and pensions reports to David Tosh.
Craig Stephenson Director of Engagement Provision of Commission and Assembly Members’ support services, including support to the office of the Llywydd and the senior management team, secretariat services to the corporate Boards and Commission, as well as managing translation
and reporting and official languages scheme, our dignity and Accountability respect agenda, corporate communications, security and visitor engagement and public information services.
Elisabeth Jones Chief Legal Adviser Provision of high level legal advice across a range of the Commission’s functions, focusing on constitutional change, external affairs and the impact of the United Kingdom’s Financial Statements departure from the European Union.
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Commission Management
Overview In April 2018 following a detailed review, an Executive Board and Leadership Team were established to replace the existing Investment and Resourcing Board and Management Board.
The Executive Board is chaired by delivery of effective ICT services the Chief Executive and includes and the delivery of new projects the Directors, Director of Finance/ to improve the performance Head of Financial Services, Head of and effectiveness of services. A Human Resources and Inclusion, significant element of the Executive Head of Communications and Board’s responsibility is to provide Head of Legal Services. It is the strategic oversight and leadership strategic decision-making body of the Commission’s change
Performance Analysis Performance for all matters delegated by the programme. Commission. It is also an advisory body to the Commission, in setting The Leadership Team includes the Commission’s Strategy, goals the members of the Executive and priorities, the budget, and Board and all Heads of Service. managing corporate risks. The Leadership Team’s primary responsibility is to ensure the The Executive Board is responsible effective delivery of operational for ensuring that the Commission’s plans and priorities. A significant financial and staffing resources activity through this reporting are planned to meet known period has been to undertake requirements. Specifically, it is scenario planning to inform the Accountability responsible for planning and Commission’s approach to the prioritising the Commission’s challenges brought by Brexit and project fund which is focussed on supporting Assembly Reform. the maintenance of the estate, the Financial Statements
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Risk Overview
The Commission operates a tiered risk management process by which risks are identified and managed at service or project level, regularly reviewed and risks that become significant are then escalated to corporate risks to be owned by the relevant Director.
The risk mitigation approach is dignity and respect; Performance Analysis assured by Executive Board’s quarterly review and our Assembly establishing the Welsh Youth Commission Audit and Risk Parliament; Assurance Committee also reviews corporate risks at its meetings, Assembly reform; and selects a specific risk for a ‘deep dive’ assessment. Through the impact on the Assembly of this period we have been actively leaving the European Union; and managing corporate risks in the following areas: cyber security and compliance with the General Data the Commission’s corporate Protection Regulations (GDPR). capacity to deliver its priorities; Accountability Financial Statements
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Summary of key activity Overview
National Eisteddfod for Wales: The National Assembly hosted Dignity and Respect: a range of National Eisteddfod The Dignity and Respect Policy was exhibitions, discussions and events launched exploring life in Wales Performance Analysis Performance April May July August October 2018 2018 2018 2018 2018
Executive Board and Official Language Brexit: Leadership Team: Services: The Assembly’s Brexit Executive Board and A new language skills webpages (‘Brexit Leadership Team were matrix of speaking, hub’) were launched
Accountability established, which listening, reading and replaced the former writing skills across Management Board five levels, as well as a and Investment and definition for Courtesy Resourcing Board level Welsh was established Change in First Minister: Carwyn Jones AM announced his intention to stand down as the First Minister for Wales Financial Statements
24 Annual Report and Accounts: 2018 – 2019 Overview
Welsh Youth Parliament: The Members of the Welsh Youth Parliament were announced Change in First Minister: Carwyn Jones AM tendered his
resignation and his successor Mark Welsh Youth Parliament: Performance Analysis Drakeford AM was sworn in as First First Welsh Youth Parliament Plenary Minister took place
December January February March 2018 2019 2019 2019
Assembly Reform: Brexit: Accountability The Senedd and Elections (Wales) For the first time in twenty years Bill was introduced of devolution, both the National Assembly and the Scottish Parliament discussed and voted on the same motion on the EU withdrawal negotiations simultaneously Financial Statements
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Annual Report and Accounts: 2018 – 2019
PERFORMANCE Overview ANALYSIS This Performance Analysis section provides details on how we have progressed work on the Assembly Commission’s priorities under our Performance Analysis strategic goals. Accountability Financial Statements
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SUPPORTING PLENARY Overview
13 Individual 72 Plenary Member debates sessions
QUESTIONS ASKED IN PLENARY Performance Analysis Performance
40 Topical Questions 872 Oral Questions Accountability
1,751 Written 4 Emergency Questions Questions Financial Statements
28 Annual Report and Accounts: 2018 – 2019 Overview PROVIDE OUTSTANDING PARLIAMENTARY SUPPORT
In this section of the Annual Report we describe how we Performance Analysis have delivered Assembly business.
SUPPORTING LEGISLATION
6 new Bills 4 Bills passed to Accountability introduced become Acts
SUPPORTING COMMITTEES Financial Statements
381 Committee 304 Committee meetings reports
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Annual Report and Accounts: 2018 – 2019
Supporting Assembly business Overview
Whilst Brexit has provided the backdrop to much of the Assembly’s work, we have continued to support the delivery of Assembly business, including legislation, through procedural, research and legal services to Assembly Members and committees.
There has been a strong focus on engagement, with as wide a range of people and organisations as possible getting involved in committees’ legislative and Performance Analysis scrutiny work. The increase in committee reports produced this year (304 compared to 194 last year), is a result of the significant additional workload in scrutinising Brexit-related legislation. Accountability Financial Statements
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Brexit
As Wales prepares to leave the European Union, the Overview Assembly has an important role to play in asking questions about changes that will affect the lives of the people of Wales.
Brexit cuts across different sectors the withdrawal process. It has and devolved areas and the also shone a light on Wales’s Assembly and its committees have preparedness for Brexit in areas played a full part in legislating such as the healthcare and for Brexit and scrutinising its medicines sector, the food and implications, as follows. drink sector, and Welsh ports.
Numerous Plenary sessions have The Assembly has considered been held where the focus has a substantial amount of Brexit-
Performance Analysis Performance been on Brexit-related business. related legislation, including UK On 5 March 2019, for the first Brexit Bills requiring devolved time, the Assembly and the consent in areas such as trade, Scottish Parliament discussed agriculture, fisheries and and voted simultaneously on international arrangements for the same motion (on the EU healthcare. withdrawal negotiations). Prioritising our resources has Several Assembly committees ensured that Assembly committees have conducted wide-ranging and individual Members have been inquiries into the impact of supported in carrying out Brexit Brexit, engaging with and related business. For example: Accountability taking evidence from a wide range of stakeholders. As the Establishing a Brexit Academic lead Brexit committee, the Framework which has enabled External Affairs and Additional us to commission short and Legislation Committee has focussed pieces of work from carried out extensive scrutiny academics on Brexit related work examining the implications topics including a detailed for Wales of the UK’s withdrawal technical analysis of the from the EU to ensure Welsh implications of the Withdrawal 1 interests are safeguarded during Agreement for Wales ; an
1 https://www.assembly.wales/en/newhome/pages/newsitem.aspx?itemid=1936 Financial Statements
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analysis of the impact of Brexit Preparatory work on the Overview on rural health in Wales and Assembly’s role in scrutinising a series of training sessions Brexit beyond March 2019 has for Members and staff on also been ongoing. This has International Trade. included the mechanisms for scrutinising common Building strong links with frameworks, Intergovernmental parliamentary colleagues across Agreements and trade the UK to facilitate the sharing agreements, but it is unlikely of information. Regular liaison that these matters will become with the other UK parliaments clear until the summer of 2019 Performance Analysis through Member-led channels, at the earliest. and between officials at all levels on all aspects, including Whilst our emphasis has been forthcoming business and on supporting the legislative and future mechanisms for procedural work of the Assembly, interparliamentary working, has regular assessments of the impact been crucial. of Brexit on the Commission’s corporate services have also been Co-ordinating the Assembly’s undertaken to ensure we continue engagement with EU to deliver efficiently and effectively institutions and Brussels-based across a range of services. representations through the Assembly’s Brussels office. Accountability The Assembly’s Brexit online hub was launched in October 2018, to communicate the work the Assembly has been doing. This hub includes publications aimed at informing Assembly Members and the wider public about Brexit, including regular podcasts and blog articles from research subject specialists, infographic timelines setting out Financial Statements different scenarios, fortnightly Brexit Updates and monthly Brexit Monitoring Reports.
33 Financial Statements Accountability Performance Analysis Overview use. use. public resources are put to best sharing expertise and ensuring that which provides aframework for memorandum of understanding Bill has been underpinned by a Government on this aspect of the the Commission and the Welsh between 2018. Co-operation Wales’, which closed in April ‘Creating aParliament for Commission’s public consultation endorsed by respondents to the Assembly elections, aproposal to reduce the voting age to 16 for Expert Panel’s recommendation The Bill will also implement the Assembly’s online presence. with changing signage and the minimise the costs associated the Commission has planned to public spending than necessary, should have no greater effect on Mindful that the change of name status as anational parliament. accurately reflect its constitutional decision that its name should giving effect to the Assembly’s Assembly’s name to Senedd, The Bill proposes changing the Annual ReportandAccounts: 2018–2019 Bill in January 2019. Commission introduced the Senedd and Elections (Wales) the Expert Panel on Assembly Electoral Reform, the Building on the independent advice provided by Assembly Reform 34 for electing Assembly Members increased and that the system the Assembly’s size should be Panel’s recommendations that public support for the Expert published in October 2018, showed of the consultation responses, legislature in the future. Analysis represented and by served their Wales about how they should be conversation with the people of a began consultation public Commission’s The Commission. process of reform being led by the to Senedd is the first stage in the changing the Assembly’s name democracy at an earlier age and in people Engaging young awareness-raising. general citizenship education as well as to provide appropriate political and other partners to determine how with the Welsh Government and to vote, the Commission is working exercising in right their encouraged young people are supported and election in 2021. To ensure that vote at the Assembly’s general the right of 16 and 17 year olds to (Wales) Bill should enshrine in law that the Senedd and Elections It is the Commission’s intention Annual Report and Accounts: 2018 – 2019
should be reformed. The second We will continue to support Overview phase of the Commission’s the Assembly to respond to reform work is exploring these other drivers for constitutional issues, including whether political change, Justice is a major area consensus can be achieved. currently under consideration. The Commission on Justice in The Commission has maintained Wales was established by Welsh a separation of responsibilities Government in November 2017 between officials supporting the to set a long term vision for the Llywydd as Member in charge future of the justice system in of the Bill, and those supporting Wales. Amongst other matters it the Deputy Presiding Officer and is exploring how the devolution of Performance Analysis committees, for example, the justice powers would influence the Constitutional and Legislative work of the Assembly. As part of Affairs Committee and Finance this, in March 2019 the Assembly Committee who are currently hosted the Commission on Justice considering the Bill, to ensure as it held a series of meetings with that there is no conflict of interest. the Llywydd, Assembly Members, Staff are skilled and experienced and senior Assembly officials to at working in this way through discuss the impact of any potential supporting Member, committee, devolution of justice powers. and previous Commission Bills. Accountability Financial Statements
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Annual Report and Accounts: 2018 – 2019
Dignity and Respect Overview
We are committed to providing an inclusive culture that is free from harassment and we expect that everyone, including visitors, Assembly Members, Members’ staff and Assembly Commission staff, are treated with dignity and respect.
The Commission has worked Our Contact Officers are with the Standards of Conduct providing an important, trusted Performance Analysis Committee to develop a Dignity service, providing user-focused and Respect Policy which advice, guidance and emotional was launched in May 2018. In support where required. September 2018 the Standards of Conduct Committee published Specialist external support is its report: ‘Creating the Right available for any complainants Culture’, which included a number regarding sexual harassment or of recommendations for the sexually inappropriate behaviour. Commission. An Annual Dignity and Respect We have considered all of the Survey is undertaken which Committee’s recommendations includes a series of questions which were addressed to the around experiences and Accountability Commission and a number of awareness of the complaints changes and improvements have procedures and processes. This been introduced: is issued to Assembly Members, their staff and Commission staff. We have delivered awareness training across the Commission Future work will see a campaign and embedded it into our to further increase awareness, induction and professional alongside the continuing review development programmes. of our policies and practices to ensure that a culture of dignity Through conducting and respect remains embedded
anonymous checks, we have throughout the Assembly. Financial Statements gained assurance that the Dignity and Respect website pages are user friendly and accessible.
37 Financial Statements Accountability Performance Analysis Overview Language Skills Team has aresultAs of this change, the the team or service area. the existing bilingual capacity in the requirements of the post and from the matrix in accordance with using acombination of skills levels Courtesy level, with all other posts automatically as are designated require specific language skills level Welsh. that Posts do not as well as adefinition for Courtesy which can found be in our OLS), across five levels (further details of listening, reading and writing skills language skills matrix of speaking, The working group agreed a in the Commission. the way all vacancies are advertised and delivered amajor change to working group concluded its work theme. Ayear later in July 2018, the and tasked with delivering the partnership with our trade unions recruitment was established in In July 2017 aworking group on Annual ReportandAccounts: 2018–2019 ethos. the organisation and to build on our existing bilingual to increase the level of basic Welsh language skills across Languages Scheme (OLS) for the Fifth Assembly which is the delivery of the first theme outlined in the Official Much of the work over the past year has centred around Bilingual services 38 system. system. with the aim of developing asimilar to discuss our innovative approach, have contacted us and visited us Wales across organisations Several naturally. organisation continues to flourish that the bilingual ethos of the the language skills they have so members to proactively use Our aim is to encourage all staff Essential’. ‘Welsh have applied for described posts as who previously were unlikely to Welsh learners for opportunities approach also provides far more This changed. organisation has of language skills across the Welsh means that the pattern levels in addition to Courtesy Level The introduction of language skills refreshing across all levels increase. take-up of Welsh learning and and teams. We have also seen training to support individuals Welsh Level Courtesy developed Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis Accountability Financial Statements
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Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis Accountability Steffan Lewis AM
On 11 January 2019 we sadly lost one of our Assembly Members, Steffan Lewis AM.
Among the tributes made in Plenary on 15 January, Adam Price AM, stated:
“Wales is a small nation, but every now and then we breed giants… Steffan had all the qualities to become, one day, the father of the nation. That, sadly, cannot be, but he was the nation’s perfect son.”
The Llywydd Elin Jones AM paid this tribute: Financial Statements
“Such a sad loss of one of our youngest and our best. Steffan Lewis made such an impact in the Senedd - with a caring heart, a charming smile and an intellect the size of Wales. When Steffan spoke, we all listened. We’ll still listen Steffan.”
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SHARING OUR WORK Overview 97,761 168,093 views of the Twitter Research Service followers Blog
ENGAGING WITH PEOPLE
Performance Analysis Performance outward18 visits inward61 visits
223,090 visitors to the Assembly Estate Accountability
6,950 people attending events at the Senedd as part of the Societies Pavilion during the National Eisteddfod
7.6-million people online audience reach during the National Eisteddfod Financial Statements
42 Annual Report and Accounts: 2018 – 2019 Overview ENGAGE WITH ALL THE
PEOPLE OF WALES AND
CHAMPION THE
ASSEMBLY Performance Analysis This section of the Annual Report highlights the work we have done to raise awareness of the Assembly and its work and to make it more accessible to all the people of Wales.
INVOLVING OTHERS IN OUR WORK Accountability
9 pieces of work 3,200+ submissions commissioned from received to academics using the Assembly the Brexit Research Commission’s
Framework consultation on Financial Statements Agreement electoral reform
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WELSH YOUTH PARLIAMENT
After the Assembly signed the Youth Engagement Charter Overview in 2014 it heeded calls from young people and professionals and committed in October 2016 to establish a Welsh Youth Parliament.
The Assembly consulted over 5,000 The three issues selected by the young people in Wales to help decide Welsh Youth Parliament Members what the Welsh Youth Parliament’s (WYPM’s) were: aims, membership, and work should Emotional and Mental Health be. Support On 5 December 2018 the members of the Welsh Youth Parliament were Littering and plastic waste announced following a pioneering online ballot. The Parliament is made Life skills in the curriculum Performance Analysis Performance up of 60 young people aged between 11 and 18 years, 40 of whom were Reflecting on the first Youth elected to represent geographical Parliament Plenary, the Llywydd constituencies, with a further 20 stated: nominated from organisations and charities. The Members will serve a two-year term. You will have an influence The first meeting with all 60 on behalf of your young people, on behalf of the Members was held in Cardiff Bay many subjects you feel so over the weekend of 23-24 February, passionately about, and I with the first Plenary taking place have felt that passion in this Accountability in the Siambr and chaired by the Chamber today. Llywydd, Elin Jones AM. You have rejuvenated my A variety of issues were discussed hope and my belief that and debated, culminating in a vote Welsh democracy is alive and to agree three priority issues as well, and it is alive and well a focus for the Parliament’s work in everything that you are during its two year term. saying to us.
Elin Jones AM Llywydd, National Assembly for Wales Financial Statements
44 Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis Accountability Financial Statements
45 Financial Statements Accountability Performance Analysis Overview festival taking place literally on With such asignificant national language. information about the Welsh Caerdydd –the centre for The Pierhead hosted Shw’mae from all over the world to take part. on Facebook Live, allowing people These sessions were also broadcast Societies Pavilion during the week. people attending events at the justice in Wales, with nearly 7,000 and the electoral arts, reform and in politics, votes at 16, democracy including austerity, women’s role issues addressed discussions The number of exhibitions, discussions and events. the Societies Pavilion and across the estate we hosted a becoming home to YLle Celf (the art exhibition) and to support the National Eisteddfod, with the Senedd Between 3–11 August 2018 the Assembly was proud National Eisteddfod of Wales Annual ReportandAccounts: 2018–2019 46 of their visit. Assembly had increased as aresult stating that their knowledge of the respondents with engagement, a change in visitors’ levels of survey, we know that we achieved From our subsequent visitor the Welsh Youth Parliament. reform and the establishment of electoral on work Assembly’s the the Assembly and its Members; the role, function, and powers of Assembly and its work, including: visitors to find out about the encourage to excellent opportunity our doorstep, this provided an Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis Accountability Financial Statements
47 Annual Report and Accounts: 2018 – 2019
Citizen Engagement - supporting committees
The Commission’s Citizen Engagement Team works Overview with Assembly committees, to gather information to understand the public’s attitudes, opinions and behaviours.
Through effective engagement, we encourage contributions from more diverse and hard to reach audiences, particularly those with lived experience, service users and front line staff. Through this period we have undertaken citizen engagement activity for a range of committee inquiries and the examples below highlight the contribution and insight that this work brings:
Health, Social Care and Sport Children, Young People and Committee Education Committee As part of the Committee’s post- To help the Committee better legislative scrutiny of the Social understand the benefits
Performance Analysis Performance Services and Well-being (Wales) and challenges of the Welsh Act 2014, we held 12 focus groups Baccalaureate Qualification, we across Wales, with those caring for ran a survey for secondary school people with a range of conditions pupils and parents to share their and disabilities. Over 130 people experiences, receiving over 1,220 attended the focus groups. We responses. We also ran focus asked whether the new law had group sessions with young people improved the support on offer between the ages of 14 and 18 and what challenges remained. from different areas in Wales. The The experiences shared with us Committee recently launched its were presented to the Committee. report and we invited some of the Participants from the focus groups pupils who took part in the focus Accountability were invited to watch subsequent groups to discuss the issues, and evidence sessions with the Welsh the report, on a panel at the launch Government and have provided event. feedback and suggestions on further changes needed for those with caring responsibilities. Financial Statements
48 Annual Report and Accounts: 2018 – 2019
Equality, Local Government and Communities Committee Overview Pregnancy and maternity discrimination focus groups were held with mothers in Cardiff, where we arranged for a creche to enable women to bring their young children. An online discussion forum was also created where participants could share their views and ideas. Contributors included young mothers, single mothers, mothers from low-income households – some of whom were employed, some were in part-time work or on zero hour contracts, and others were out of work. The engagement and inquiry closed with two of the mothers conducting a Facebook Live event with the Committee Chair, questioning him on the report. Performance Analysis Accountability Financial Statements
49 Financial Statements Accountability Performance Analysis Overview people of Wales by and the the Llywydd First Minister. Tour de France, was welcomed to the Assembly and thanked on behalf of the front of large cheering crowds, Geraint Thomas, the first Welshman to win the homecoming event, hosted on the steps of the Senedd. On 9August 2018, in During the National Eisteddfod week, areal highlight was the Geraint Thomas Tour de France -Geraint Thomas Celebrating sportingachievement Annual ReportandAccounts: 2018–2019 50 Annual Report and Accounts: 2018 – 2019 Overview
Six Nations On 18 March, Wales’s Grand Slam winning rugby team were given a hero’s reception at the Senedd, in front of hundreds of supporters, to mark their victory in the 2019 Guinness Six Nations championship. The team clinched the Grand Slam after beating Ireland 25-7 at the Principality Stadium, extending their record unbeaten run to 14 matches.
The squad, staff, management and officials from the WRU were welcomed and thanked by the Deputy Llywydd, Ann Jones AM, and First Minister, Mark Performance Analysis Drakeford AM. Accountability Financial Statements
51 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 pioneering parliament. pioneering been able to showcase the Assembly as an innovative and Wales and abroad, and, through active engagement, has in both international to audiences Welsh democracy The Assembly continues to play an active role in promoting International visits to Gaborone in February 2019. received during the Llywydd’s visit the Botswana parliament was with undertaken has Assembly feedback from the work the effective research Positive services. Assembly’s expertise to develop with afocus on sharing the of Botswana and the Gambia We have assisted the parliaments (CALRE). Assemblies of European Regional Legislative Conference the of membership initially sparked through our joint the Welsh and Flemish legislatures, between engagement sustained This visit was the culmination of and to exchange best practice. about our respective parliaments an opportunity to learn more 2018. The programme provided the Flemish Parliament in June led avisit of the Commission to Speaker Jan Peumans, the Llywydd from invitation an Following 52 developing democracies. developing governance within evolving and Democracy (WfD) to promote good Westminster Foundation for Association (CPA) and the Parliamentary Commonwealth the suchorganisations as international with relations working The Assembly continues good learn. legislature from which others can small but distinct and progressive to champion the Assembly as a provided an excellent opportunity visiting delegates. The programme feedback was received from the with the UK Parliament. Positive of awider seminar in partnership programme was delivered as part Commonwealth. The the of region every from legislatures different 30 over representing of avisit of some 60 delegates was the hosting, in November 2018, A highlight of our inward activity Annual Report and Accounts: 2018 – 2019 Overview AN INTERNATIONAL ASSEMBLY Performance Analysis
Inward visits 1 April 2018 – 31 March 2019 zz Nepal zz South Africa zz Germany zz Bermuda zz Western Balkans zz Somalia zz Peru zz Gambia zz Vietnam Accountability zz New Zealand zz Switzerland zz Hungary zz Canada zz Paraguay zz Italy zz Armenia zz France zz Thailand zz Croatia zz Belgium zz India zz Lithuania zz Malaysia zz UK zz Spain zz Estonia zz Ireland zz Australia zz Botswana zz United States zz Uzbekistan Financial Statements
Outward visits 1 April 2018 – 31 March 2019 zz Spain zz Botswana zz UK zz Belgium zz South Africa zz Ireland
53 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 in recognition of this significant anniversary. The Commission has planned aseries of events to run from May to September election. Wales went to the polls to vote in the first everAssembly 6 May 2019 marked exactly 20 years since the people of Preparing to mark20years of Devolution Llywydd, National Assembly for Wales for National Assembly Llywydd, AM Elin Jones Welsh democracy, can help deliver that. ambitions for Wales and how the Assembly, the home of new dialogue with people across the country about their Through this programme of events our aim is to begin a In doing so we also have the chance to focus on the future. years and the impact that devolution has had on our lives. on how much Wales has changed over the past twenty This anniversary presents aunique opportunity to reflect 54 Annual Report and Accounts: 2018 – 2019 Overview Performance Analysis Accountability Financial Statements
55 Annual Report and Accounts: 2018 – 2019
FINANCIAL RESPONSIBILITY Overview
38% of procurement expenditure with Welsh suppliers
0.5% underspend forecast at year end Performance Analysis Performance ENVIRONMENTAL RESPONSIBILITY
42% decrease in total energy emissions compared to 2012-13 baseline
Accountability 55% decrease in total gross greenhouse gas emissions compared to 2012-13 baseline
100% diversion of waste from landfill Financial Statements
56 Annual Report and Accounts: 2018 – 2019 Overview USE RESOURCES WISELY
This section of the Annual Report highlights how we use our resources to support the business of the Assembly and how we ensure we use them efficiently and effectively.
AWARDS AND ACCREDITATION Performance Analysis Accountability Financial Statements
2018
57 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 58 Annual Report and Accounts: 2018 – 2019
Our People Overview
We recognise that our staff are our most valuable resource as they are vital to the delivery of the Commission’s strategic goals, corporate strategy and values.
During the year, we have We want to ensure that we developed, consulted on and have the flexibility to respond to agreed a new strategic approach changing priorities; to give a clear focus on the
We will build organisational Performance Analysis Commission’s people priorities for capability through a values-led the Fifth Assembly and beyond. leadership and management We have identified four inter- culture; and related aims to support service delivery and further embed our We want to continuously values and behaviours: develop a work culture that protects, promotes and supports We want to attract, retain and the health and wellbeing of all recognise the widest range of Commission employees. talent; Accountability Financial Statements
59 Financial Statements Accountability Performance Analysis Overview phases to the review, focussed on these objectives. two organisational efficiency and effectiveness. There weretwo appropriate, and also to identify opportunities to increase that the structure and levels of staff resources are review of capacity to provide assurance to the Commission During the last year we have concluded an organisational Capacity planning Annual ReportandAccounts: 2018–2019 delivered: been now have which actions, including the following, which identified more than 20 phase two These themes were addressed in effectiveness: actions to improve efficiency and a number of ‘themes’ to develop bi-lingually. This phase identified we are required to deliver services responsibilities, and specifically as levels are not excessive for its resourcing Commission’s the that benchmarking, provided assurance backed up by comparison and study of ‘how we do things’ Phase one priorities for the remainder of A revised set of corporate purpose. our of understanding Development of ashared and capability; Greater agility in capacity and Improved planning delivery; and Commission’s priorities; An agreement on the , via an extensive by aSteering Group 60 focus of our work. clarity for all on the purpose and this Assembly term, to provide of organisational values. values. organisational of to develop and agree anew set We have worked with our staff forecast staff resources. As our capability to manage and flexibility and we have improved policies to deliver greater immediate changes to staffing We have delivered some year.the thisused extensively throughout decision making and we have tool and process, to support our Prioritisation Investment based We have introduced acriteria- Cycle. Planning Annual We have introduced anew other areas of committee work. demands of Brexit alongside the has helped us to manage the priorities. In particular this a shared understanding of committee Chairs to achieve with engagement regular We have established more Annual Report and Accounts: 2018 – 2019
a result we have been able budget of £1.5m. Overview to meet all of our additional resource needs in 2018, by re- At all stages of the VES we prioritising and reallocating have taken into account vacant posts and we have recommendations raised in done this within our existing Wales Audit Office (WAO) establishment. reports and previous Internal Audit Reports. We have also, We have established a Staff ensured that independent and Engagement Network in objective assurance was provided response to staff calls. throughout. Performance Analysis
Voluntary Exit Scheme Supporting Wellbeing During this reporting period the We have continued our work Commission agreed a Voluntary to reduce sickness absence by Exit Scheme (VES), the aims of supporting staff and line managers which were to: create capacity to to manage the impact of both change the organisational skills and short term and long term absence. experience mix needed to support As a result, we have seen a the Assembly, improve efficiency, reduction in the annual rate from create space for organisational 3.77% to 3.66%. change and, where possible, There has also been a continuing deliver long-term savings or avoid focus on Mental Wellbeing, additional costs in meeting skill including wellbeing sessions for shortages. Accountability affected staff and those with home 43 applications were considered caring responsibilities, awareness by a Panel, which included one of raising about mental health the Commission’s Independent in young people, and we have Advisers and a Trade Union introduced trained mental first- observer, 24 were approved and aiders. We believe that this work these staff will exit by September will help to deliver a reduction in 2019. There were 2 departures at absence attributed to mental ill- Director level, and both business health. cases for were submitted to and approved by the Cabinet Office. Financial Statements
The overall cost of the scheme is £1.016m which was within the agreed budget and within the Cabinet Office Scheme approved
61 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 include: Some of the highlights of the year These are available via our website. and gender pay gap reporting data. monitoring data, and our equal pay workforce and recruitment diversity area, as well as accompanying information of our work in this Report 2018-2019 includes detailed The Diversity and Inclusion Annual inclusion and Diversity volume and quality of applications. shown an increase in diversity, from recent campaigns have candidates, to good affect -results to attract amore diverse range of and the local BAME community community outreach programme Scheme we engaged with a For our 2018 Apprenticeship narratives to describe our culture, people and inclusivity. to illustrate the Assembly as aplace to work and short redesigning advertising, changing the imagery we use refreshed our approach to recruitment. This has included In order to attract the widest range of talent we have Widening inclusionthroughrecruitment Respect Policy for the Assembly; Introduced anew Dignity and Parliament, embedding diversity diversity embedding Parliament, Youth Welsh inaugural inclusive, Parliament Team to build an Worked with the Welsh Youth 62 design and beyond; beyond; and design initial its into inclusion and of the Index; continued presence at the top our for Organisation Performing inclusive employer, and aStar recognised it as aTop Trans- employer in Wales, has our organisation as the top Equality Index has also placed annual Stonewall Workplace fifth year running. The latest of LGBT staff in the UK for the among the top five employers Named by Stonewall UK as Apprenticeship Scheme; Apprenticeship Scheme; and delivering our 2018 designing to approach inclusive our acknowledged which and Inclusion Programme Award 2018 for Best Diversity and aTraining Journal Silver our Workforce More Diverse) (Making Initiative Inclusion and Gold Award 2018 for Diversity (CIPD) Wales Development Institute of Personnel and Awarded both aChartered Annual Report and Accounts: 2018 – 2019
Engaged with communities Our committees have Overview across Wales to encourage undertaken a number of democratic participation and inquiries relating to diversity to promote the Assembly and inclusion including: the as an employer of choice, impact of Welsh Government including events in Rhyl to funding decisions on equalities, mark International Women’s children and young people; Day, at Pride Cymru, Black the Blue Badge Scheme; the History Month and promoting impact of the Social Services the inaugural Welsh Youth and Wellbeing (Wales) Act 2014 Parliament. We have also on carers; and scrutiny of the promoted diversity and Autism (Wales) Bill. There have Performance Analysis inclusion outside Wales at also been a variety of petitions the International Congress relating to diversity and inclusion of Parliamentary Women’s which have been considered Caucuses in Dublin in by the Assembly’s Petitions September 2018, where the Committee. theme was ‘Our Vision for Women in 2118’. Accountability Financial Statements
63 Annual Report and Accounts: 2018 – 2019
Financial management of our budget
The Commission must provide the Assembly with the staff, Overview property and services required to fulfil its role as a strong, accessible and forward-looking democratic legislature that delivers effectively for the people of Wales.
The Commission’s budget is used changes to the presentation of to meet the running costs of the its budget document to improve Assembly as well as the costs of the transparency of its budgeting Assembly Members’ salaries and process. allowances, as determined by the independent Remuneration Board. Also during 2018-19, the Finance Committee considered the The Commission has continued Commission’s Draft Budget to refine the way it presents its for 2019-20 at its meeting on
Performance Analysis Performance budget based upon the scrutiny 3 October 2018. Following the and feedback it has received publication of the Committee’s from both the Public Accounts Report and the Commission’s and Finance Committees. In response, the 2019-20 Budget developing its most recent was laid on 7 November 2018 and budget strategy, for 2019-20, the agreed through a motion of the Commission introduced further Assembly on 14 November 2018. Accountability Financial Statements
64
Financial Statements Accountability Performance Analysis Overview their budgets had changed in the light of the Act. committees asking Ministers for written evidence of how of departments to achieve cross-cutting objectives, with all on how the Welsh Government is working across avariety a variety of ways. Budget scrutiny in particular has focused of Future Generations (Wales) Act 2015 in their scrutiny in Assembly committees have incorporated the Well-being Generations Sustainable Development andFuture Annual ReportandAccounts: 2018–2019 budget publication to ensure a session to staff prior to the draft Office offered a joint training Commissioner’s the and Service Research The portfolios. committee aspects of her work that relate to on scrutiny for committees other Budget, as well as to anumber of scrutiny of the Welsh Government’s as part of the Finance Committee’s invited annually to give evidence Commissioner for Wales is also Future Generations The 66 own analysis and are able to cite our undertaken However, have we Generations (Wales) Act 2015. purpose of the Well-being of Future listed as apublic body for the The Assembly Commission is not Research Service blog on this topic. Commissioner wrote aguest application of the Act and the Government to demonstrate its Welsh expects Commissioner wider understanding of how the Annual Report and Accounts: 2018 – 2019
good examples of contributions iconic estate available to groups Overview which we are making towards the and charity organisations from seven Welsh well-being goals as across Wales, in order that they follows: can raise their profile, engage with Assembly Members and A prosperous Wales – being other stakeholders; a living wage employer and A Wales of vibrant culture extending this to those who and thriving Welsh language work on our estate but who are – progressing our Official not directly employed by us; Languages Scheme, including A resilient Wales – working encouraging Welsh speaking Performance Analysis with our suppliers to phase-out staff and learners to use Welsh single-use plastics, wherever in the workplace, wear the Iaith possible; Gwaith Cymraeg comma on A healthier Wales – providing their lanyards to show where the mental health awareness Welsh language can be used on training to all our staff through a day-to-day basis; and the organisation Time to Change A globally responsive Wales Wales; – measuring, monitoring and A more equal Wales – reporting our environmental publishing data on equal pay impact and developing and being open and transparent strategies to further reduce this with what we report; by using more green energy, reducing staff travel and A Wales of cohesive Accountability introducing an electric pool car communities – making our and e-car charging points. Financial Statements
67 Financial Statements Accountability Performance Analysis Overview the immediate environment. immediate the roof of the Pierhead, to help enhance the biodiversity of electric pool car. We have also installed beehives on the provision of four electric vehicle charging points and an the including estate, the around initiatives environmental The past year has seen the introduction of several Environmental impacts Annual ReportandAccounts: 2018–2019 available via our website. our via available Report, Environmental Annual information can found be in our required statistical data, but further is provided below, alongside the A summary of our performance a UKAS-accredited body. which includes an annual audit by (ISO14001) system management continues under formally-certified work environmental Our year. emissions has again reduced this Our overall level of greenhouse gas estate. of disposable coffee cups on the we took steps to eliminate the use Senedd café. Several years ago, from our staff canteen and the possible wherever plastic single-use 2018-19 and we have removed Plastic was asignificant topic for realised. emissions and cost-savings to be will enable further reductions in energy-efficient technology that Work has continued to install more 68 summer of 2019. of which we hope to realise in the conditioning systems, the benefit and newer, more efficient air- including more LED lighting estate, the across measures energy-saving installation of We have continued with the the rest of the Welsh public sector. Scheme (NPS), in-line with most of Procurement National the through continue to purchase energy of increases in unit prices. We energy costs primarily as aresult We have also seen arise in in the use of air-conditioning. of 2018 and the resultant increase of hot weather during the summer largely due to the extended period increase in electricity use this year, We have experienced aslight Energy Annual Report and Accounts: 2018 – 2019
Waste and Resources Travel Overview The total amount of waste We have made significant changes produced over this period has to enable low-carbon travel. We reduced. We have again achieved have switched the pool car to an zero waste to landfill, all of our electric vehicle; this saves several waste is recycled where possible, tonnes of carbon emissions and with a small percentage sent for is cheaper to operate. We have energy recovery. installed more electric vehicle charging points to meet demand Water use is similar to previous and encourage more building years and fluctuates in response to occupants and contractors to take Performance Analysis factors including events being run up this low-carbon option. in Cardiff Bay. Pool bikes have also been Our use of biomass has increased introduced, both to facilitate this year resulting in a lower carbon emissions-free travel locally, as well footprint for heating the Senedd. as to encourage people to cycle.
Paper use has seen a slight Our performance on business travel reduction compared to last year. is in-line with last year and we have established a new ‘stretch target’ to drive improvement. Accountability Financial Statements
69 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 emissions and well and emissions emissions and well and emissions 2 havebeen processed. foryears Previous claims those years have adjusted final requirements. as reporting been All travelAll well- nowretrospective data contains and current Excludes Assembly Member and AMSS travel February and March 2018 due to due delayed 2018 March travel AMSS and and Excludes Member February Assembly travelAll well- nowretrospective data contains and current transmissiondistribution now and retrospective contains energyand data All current Includes costs for electricity and air conditioning in offsite server farm 2 server in conditioningoffsite andair from costs Includes for electricity All energy data now contains current and retrospective transmission and distribution transmissiondistribution now and retrospective contains energy and data All current t 2e indicators on-financial GasGreenhouse Emis Indicators Indicators inancial und overnment ffsetting e.g. accredited penditureoffsets on
Expenditure Expenditure CRC Gross Totalnet emissions emissions Total gross emissions scope of outside Total scope emissions Total gross scope emissions Total gross scope emissions Total gross - - to to
sions -tank emissions where applicable. where emissions -tank -tank emissions where applicable. where emissions -tank
1F 2 , 2F 3 , 3F 4
6F 5F 4F 7 6 5
(baseline) (baseline) 2012 - 2 2 0 2 13 1 0 2 A 2 2
0 70
2015 2,040 2,047 1,367 - 16 248 423 N/A £0
7
2016 to to -tank emissions for fuel use. fuel for -tank emissions -tank emissions for fuel use. fuel for -tank emissions 1,846 - 1,841 1,133 1,133 17 308 396 N/A £0 4.1 4.1
2017 1,596 1,596 1,601 955 297 344 - N/A N/A 5.3 18 £0 010 onwards. onwards. 010
2018 - 1,159 19 1,167 732 732 237 188 N/A 7.4 7.4 £0
emissions and well and emissions 8
indic tor in nci tonn indic tor on Waste consumption Indicators Indicators Financial t 2e indicators on kwh indicators on ConsumptionEnergy All energy data now contains current and retrospective transmission and distribution transmissiondistribution now and retrospective contains energy and data All current Incl udes costs for electricity and air conditioning in offsite server farm 2010onwards.server in conditioningoffsite andair from costsudes for electricity - - in nci financial financial
disposal all waste Expenditure on million sheets and A per purchased A Paper waste a ardous composted aste andfill Energy ecovery ecovery ecycled arising otal waste expenditure otal energy emissions otal energy renewable iomass as renewable Electricity non - to
- 7F
8
tank emissions where applicable. where emissions tank , 8F 9
-
2014 (baseline) 2012 2 0 - 1 8 0 15 1 1 2 8 0 8 8 1 8 12 - . 2. 11 .
13 1 880 1 -
2015
2015 2 1 282 - 2 0 0 1 21 01 16 0 2 2. 8
12.
12 0. 1 118 . - 16 -
2016 2016 2 2 2 08 8 0 1 81 81 - 17 0.1 1. 1 . 1 0 - 1 1 17
-
2017 2017 2 02 0 1 2 0 0 0 - 18 1 18 008 -
18 1 .0 2. 2
1 2 1 2 0. 1 0
2018 2018 2 1 1 2 0 2 20 2 2 1 - 1 - 19 19 .0 0 2. 128 12 0.
1 0
Annual Report and Accounts: 2018 – 2019
2,3, 4 8,9 Overview Greenhouse Gas Emissions 1F 2F 3F 2012-13 2015-16 2016-17 2017-18 2018-19 Energy Consumption 7F 8F 2012-13 2015-16 2016-17 2017-18 2018-19 (baseline) (baseline) on-financial Electricity non- on-financial Total gross 1 8 0 2 1 282 2 2 2 2 02 0 2 2 2 5 indicators renewable indicators emissions scope4F 2 248 308 297 237 kwh t 2e as 1 1 2 1 21 01 1 81 81 1 2 0 1 1 2
Total gross iomass 6 1 0 1,367 1,133 955 732 5F 8 0 8 0 0 08 8 0 0 0 2 20 emissions scope renewable Total gross 7 2 423 396 344 188 on-financial otal energy emissions scope6F indicators emissions 1 880 1 1 1 1 0 Total outside of t 2e 2 7 4.1 5.3 7.4 scope emissions Financial otal energy 8 1 8 0 2 1 18 0 Total gross Indicators expenditure 2 2,047 1,846 1,601 1,167 emissions Performance Analysis Total net emissions 2 2 0 2,040 1,841 1,596 1,159
penditure on accredited offsets Waste consumption 2014-15 2015-16 2016-17 2017-18 2018-19 e.g. overnment ffsetting und 0 £0 £0 £0 £0
inancial CRC Gross on in nci otal waste A N/A N/A N/A N/A Indicators Expenditure indic tor arising 12 12 1 0 1 2 128 tonn
ecycled 11 118 1 1 2 12 ecovery
Energy ecovery - - - .0 .0
andfill . . 0 0
aste . 12. 1 . 1 1 composted
a ardous 1 0. 0.1 0. 0. Accountability waste
Paper purchased A 2. 2. 8 1. 2. 2 2. and A per million sheets
in nci Expenditure on 2 0 indic tor all waste 2 008 1 disposal
2 All energy data now contains current and retrospective transmission and distribution emissions and well-to-tank emissions where applicable.
All travel data now contains current and retrospective well-to-tank emissions for fuel use. Excludes Assembly Member and AMSS travel February and March 2018 due to delayed reporting requirements. Previous years have been adjusted as final claims for those years Financial Statements have been processed. Includes costs for electricity and air conditioning in offsite server farm from 2010 onwards. All energy data now contains current and retrospective transmission and distribution 8 Includes costs for electricity and air conditioning in offsite server farm from 2010 onwards. emissions and well-to-tank emissions where applicable. All energy data now contains current and retrospective transmission and distribution All travel data now contains current and retrospective well-to-tank emissions for fuel use. emissions and well-to-tank emissions where applicable.
71 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 havebeen processed. foryears Previous claims those years have adjusted final requirements. as reporting been 11 10 on ourwebsite. available eport Environmental Annual Assembly’s the found in be can performance environmental ofour summary A full only. estate ba reported are Emissions compared. be to s different of potential warming global the allows that measurement of unit universal is 2ea 2e figures. equivalent dioxide carbon for 2018 for factors conversion EF A the use also year. e 201 for the Guidance Reporting Sustainability Treasury’s HM with in accordance Accounts and eport Annual our for developed been has above contained information he Excludes Assembly Member and AMSS travel February and March 2018 due to due delayed 2018 March travel AMSS and and Excludes Member Assembly February indic tor in nci indic tor on Water consumption Indic tor Indic tor in nci i indic tor on Official Travel All travelAll well- retrospective now data and contains current in nci in nci
9F 10 , 10F 11 sewerage sewerage supply and Expenditure on indirect Abstracted indirect ollected direct Supplied consumption ater travel travel official business Expenditure on vehicles leased wned and travel usiness
sed on a financial control approach for the core administrative administrative core the for approach control financial a sed on
(baseline) 2014 (baseline) (baseline) 2013 88 1 88 1 22 2 - 1 - 15 15 14 14 1 11 11 0 0
72 2015 2015 8 8 8 8 2 8 18 18 - - 16 16 1 02
0 0
2016 2016 to 28 2 28 2 820 8 1 - - 17 1 80 1 80 -tank emissions for fuel use. fuel for -tank emissions 17 1
8 0 0 2017 2017 - - 18 18 2 00 281 1
1 2 1 2 1 12 1 8 8-1 8 0 0 financial 2018 2018 2 8 2 2 1 0 - -
19 19 12 18 8 8
2
0 0 eeping indow display have fallen numbers than anyaffecting significant business issues objectives. For example visitor analysis these confirms that are due to significant changesin This yearthere area small number of indicatorsshowing ‘red’ however, our results the fall within the tolerance levels. therefore performance each for indicator is targets. Tolerance levels against the target have setbeen for each indicator A ‘traffic light’ system is used to show performance against theindicator goals strategic The report strategic 201 for April goals the period howCommission performed the against its Assembly Our CorporateKey Performance Indicator looks at Report or or t r or nc Indic tor ort
risks are bei risks are known All to plan. proceeding or is standards agreed ismeeting ork Green dates. target or standards service tobudget major impacts without achievable is delivery Amber scope. and or costs to timing made be must changes delivery achieve To objectives. ofbusiness achievement the impacting issues aresignificant Red There
consistsof a number of headlineindicators allocated under the
There are issues or risks which must be addressed. However successful successful However addressed. be must or which risks areissues There which are brokenthen down into more detailed indicators. ng managed. ng managed.
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Annual Report and Accounts: 2018 – 2019
Water consumption 2014-15 2015-16 2016-17 2017-18 2018-19 or or t r or nc Indic tor ort Overview (baseline) on in nci ater Our Corporate Key Performance Indicator Report looks at indic tor consumption how the Assembly Commission performed against its Supplied direct 11 1 1 8 8 strategic goals for the period April 2018 to March 2019. ollected 1 02 8 8 2 indirect The report consists of a number of headline indicators allocated under the Abstracted 0 0 0 0 0 indirect strategic goals which are then broken down into more detailed indicators.
in nci Expenditure on A ‘traffic light’ system is used to show performance against the indicator indic tor supply and 22 2 18 1 1 2 12 18 sewerage targets. Tolerance levels against the target have been set for each indicator Performance Analysis therefore performance for each indicator is determined depending on where
the results fall within the tolerance levels.
10,11 Official Travel 9F 10F 2013-14 2015-16 2016-17 2017-18 2018-19 (baseline) Red There are significant issues impacting the achievement of business objectives. To achieve delivery changes must be made to timing costs and or
on in nci usiness travel scope. indic tor 88 1 8 820 8 1 2 00 2 8 i Amber There are issues or risks which must be addressed. However successful delivery is achievable without major impacts to budget service standards or
wned and target dates. leased 1 2 8 1 80 1 12 1 0 vehicles Green ork is meeting agreed standards or is proceeding to plan. All known risks are being managed. in nci Expenditure on Indic tor official business 8 28 2 281 1 2 travel This year there are a small number of indicators showing ‘red’ however, our analysis confirms that these are due to significant changes in count rather he information contained above has been developed for our Annual eport and Accounts Accountability in accordance with HM Treasury’s Sustainability Reporting Guidance for the 2018-1 financial than any significant issues affecting business objectives. For example visitor year. e also use the EF A conversion factors for 2018 for carbon dioxide equivalent numbers have fallen significantly in 2018-1 but this is because we hosted the 2e figures. 2e is a universal unit of measurement that allows the global warming eeping indow display – a major attraction - in 201 -18. potential of different s to be compared.
Emissions are reported based on a financial control approach for the core administrative estate only.
A full summary of our environmental performance can be found in the Assembly’s Annual Environmental eport available on our website.
Financial Statements
10 All travel data now contains current and retrospective well-to-tank emissions for fuel use. 11 Excludes Assembly Member and AMSS travel February and March 2018 due to delayed reporting requirements. Previous years have been adjusted as final claims for those years have been processed.
73 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 e e 2019-for New Approach
reviewed reviewed These will be staticwill beThese closely linked to the Commission’s A in areas a In addition, indicators information that follows ummary overview of the detailedmore key performance indicator KPI StrategicGoals Achievement against andAccounts. This new approach will be ne treported yearin the 2019 learners. of elsh number in the an increase be to continues There years. toprevious compared when decreased has activities development professional ofcontinuous up take the ifth Assembly, the in point this at As e pected K Record of of the publication the and briefings papers, committee issuing of timeliness on performance high A consistently p K support parliamentary outstanding Provide new l P P a I I n 2 1 have completed ofa the review e isting Key Performance Indicators n A P e
d set of strategic measures of overall corporate performance l r l o p
identified identified v a Proceedings. in 201 in i d will r l i i n a g m set of thatmeasures provide ‘stretch’ to develop performance
e be reviewed annually. reviewed be e
f n f e t
a c and and for performancefor improvement t r y i indicatorsfor atleast the v b
e
P u a new approach go approach a new s r i o n
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v goals and priorities, will be reported. reported. will be priorities, and goals n e
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remainder
will bereported March 2018 March April 2017 2017 April reen reen reen of of 20 Annual Report 20 AnnualReport the ifth Assembly.
–
, which are , which .Thisset of March 2019 March April 2018 2018 April reen reen reen
last
–
a ainst the a reement tar ets a reement the a ainst in achievement decrease sli ht a in resulted have ne kit of rollout the and issues utlook as such ome incidents at unchan ed remains score en a ement years he future ill survey of the timin rates he response in decrease a sho n has to anuary from ecem er as open hich survey staff annual he continues ell ein ental improved support to ctivity throu h seasonality natural for accounts most efficiently hich measure avera e month rollin the rates for sence of tar et stretch a indicator ith elsh ith e penditure procurement continue em ers and ssem ly suppliers to of payments ofcirca savin contract feed t itter parliament num er in the increase otherchan our on follo ers of num er has account corporate main ssem ly s on the ro th hilst of our ork moreunderstandin ith areleavin our estate visitors to hether assess to information collectin no e are time visitor increased period e hi ition place takin on dependin visitor num ers chan e he o e i r n k o steadied e have seen considera le ro th in the the ro thin considera le seen have e steadied
C e p m C f hereas hereas
t h t s a e h a s lp f t
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to e ell ithin tar et ithin ell e to
rou ht a rou ht e r
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from reen to from reen d vi u annually s i i o i o c s t ld e u e n u isteddfod ational the m r num ers over a much shorter period of of period shorter much overa num ers s a t r e a c h n t e r e
u o r ly e the year the n o t e
n
increase increase a n d e r u of follo ers of the youth youth ofthe of follo ers
r e i n k o k i r r e
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a f t n has e e is reported is h d li the nature of the n in e ve i
t n s
s the eepin indo indo eepin the
decreased visitors visitors reflects the fluctuation in in fluctuation the reflects r a
e revert to eptem er in in eptem er revert to
a he p he s n d e d a
m o suppliers e n s u els p p in in t ercenta e of ercenta e over a prolon ed prolon ed a over ly t la includin an an includin e
h
n
c he timeliness timeliness he e sli htly activities n t r a e o t
the the d is a ne a is i sa sa le o
n a s n a d r
e
m er reen reen reen reen
–
–
m er m er m er reen reen
–
–
Annual Report and Accounts: 2018 – 2019 Overview New Approach for 2019-20 – – e have completed a review of the e isting Key Performance Indicators last elp uild an understandin a out the role and reviewed in 201 and a new approach going forward has been agreed. ork of the ssem ly he chan e from reen to am er reflects the fluctuation in A new set of strategic measures of overall corporate performance, which are visitor num ers dependin on the nature of activities closely linked to the Commission’s goals and priorities, will be reported. takin place annually n the eepin indo e hi ition rou ht an increase in visitors over a prolon ed These will be static indicators for at least the remainder of the ifth Assembly. period hereas the ational isteddfod in sa increased visitor num ers over a much shorter period of reen m er In addition, a set of measures that provide ‘stretch’ to develop performance time in areas identified for performance improvement will be reported. This set of e are no collectin information to assess hether visitors to our estate are leavin ith more understandin indicators will be reviewed annually. Performance Analysis of our ork
This new approach will be reported ne t year in the 2019 20 Annual Report Champion the ork of the ssem ly and Accounts. hilst ro th on the ssem ly s main corporate account has steadied e have seen considera le ro th in the
num er of follo ers on our other channels includin an Achievement against Strategic Goals increase in the num er of follo ers of the youth reen m er parliament t itter feed ummary overview of the more detailed key performance indicator KPI information that follows
Provide outstanding parliamentary support April 2017 – April 2018 – – – March 2018 March 2019
KPI 1 All parliamentary business has taken place as penditure to tar et planned contract savin of circa is reported he timeliness of payments to suppliers and ssem ly em ers A consistently high performance on timeliness of issuing Accountability continues to e ell ithin tar et he percenta e of committee papers, briefings and the publication of the reen reen reen reen Record of Proceedings. procurement e penditure ith elsh suppliers is a ne indicator ith a stretch tar et of
KPI 2 Providing effective Professional evelopment taff resource re uirements and e pectations are As e pected at this point in the ifth Assembly, the take ein met up of continuous professional development activities has sence rates for the rollin month avera e the decreased when compared to previous years. There measure hich most efficiently accounts for natural reen reen continues to be an increase in the number of elsh seasonality throu h the year has decreased sli htly learners. ctivity to support improved ental ell ein continues he annual staff survey hich as open from ecem er m er m er to anuary has sho n a decrease in response rates he timin of the survey ill revert to eptem er in future years he en a ement score remains unchan ed at
C services are ein delivered as planned Financial Statements ome incidents such as utlook issues and the rollout of
ne kit have resulted in a sli ht decrease in achievement a ainst the a reement tar ets reen reen
75 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019
a si nificant drop in the com ined ener com ined the in drop si nificant a realise helped has rid electricity for factor conversion car on the in reduction a ith com ined and practices e uipment ofener y efficient implementation Continued p this period in deadline statutory the e ceeded re uests ei ht issues capacity to staff ue p this year and e have met our lon met have e yearand this l r a o n c n e s e s d r n e e
d v e i a r d o o s n r m m e o e u n f i t r n a e f l d o t
r a m r a e t t i s o
a n r e e i r n term term
e
d u y e e l s footprint a ain a ain footprint i v t s e 76 a r e r tar et tar et d e a s e
i n
m er m er reen reen
–
m er m er reen reen
–
Data is shown as a total for the reporting period reporting for total shown is a as the Data Data shown is average an as Data period. for reporting the Data is shown is average an as Data period for reporting the Data is shown as at the end ofMarch the shown is at as Data is shown as a total for the reporting period reporting for totalis shown a as the
11F
13F
12F
15F
.
14F
i m . .
p p o
a
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.
i
t t
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out o out
–
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out out o
–
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Annual Report and Accounts: 2018 – 2019 Overview – – – – reedom of nformation re uests are ein 11F processed as re uired ue to staff capacity issues ei ht re uests e ceeded m er m er the statutory deadline in this period nvironmental tar ets are ein delivered as planned Continued implementation of ener y efficient e uipment and practices com ined ith a reduction in the car on conversion factor for rid electricity has helped realise reen reen a si nificant drop in the com ined ener y footprint a ain this year and e have met our lon term tar et Performance Analysis out o out o
– –
12F Accountability 13F
positive impact 14F
15F
Financial Statements Data is shown as an average for the reporting period. Data is shown as a total for the reporting period. Data is shown as a total for the reporting period. Data is shown as an average for the reporting period. Data is shown as at the end of March.
77 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 2 22 21 20 1 18 17 Data is shown as a total for the reporting period. reporting for total shown is a as the Data Data is shown as a total for the reporti for total shown is a as the Data assess whether visitors to our estate are ourestate to visitors whether assess to infor ation collect we will n future in nu ers. decrease a reflects indicator ed the Therefore visitor nu ers. increased significantly this and display indow eeping the enedd hosted the 2017-18 during a ove s entioned y a e e e 19F e years. to previous was oftours up ta e the restored turnover staff to significant due lower year was the last year. to co parison in reduction a represent figures these year on and fluctuate enedd ofthe tours isitors underta ing sse ly. ofthe wor and purpose ofthe oreunderstanding with leaving Data is shown as a total for the reporting period. reporting for total shown is a as the Data period. reporting for total shown is a as the Data Data is shown as a total for the reporting period. reporting for total shown is a as the Data shown is average an as Data period. for reporting the Data is shown is average an as Data period. for reporting the o w s s u u u u u u u
t t p p u s s a a a n e e t t t t r o o e e e r r g i i
n e e p e e e e e 21F 20F n n e r r r r r e e
e
o o o o o s c c r r roup tour availa ility during during availa ility tour roup o s r r e e f f f f f r p f e v v v o o a a a l a t t i i i e v f f i s s s e e . hen c s o t e
i i i d d 22F i e t t t a n n o o o r t g g
g t g r r r
o s i s s s a o o s n o o t t f n o o e g a o o r i n d d staffing levels were levels staffing s a s g c t t s t i a e n v v i t h h o o n g e e g o e e n u r r i a u s e y y s r e g g r
n h n e 18F i 1 o d e e e n o o
e
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18 e e h
n
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78 e e e e n a a a a M M M M p c c c c c p r r a a a a h h h h 8 8 e . e e
i i i i p p p p 0 0 v n n n n a r i i s t t t t o o e e e e a a a a e d u r r r r
i i i i o i i i i
n n n n
s o o o o
n d d d d
108 778 108 778 2 2 8.0 8.0 2 2 8 100 08
–
0 7 0 7 1 2 1 1 2 1 1 022 1 022 100 100 2 8
–
r ort d r c d i r t t n r t r ri ro ont r c t tot urin inc udin c n utur n o ind nd nt t to I our to c n in r c t ori t n indi idu r t r c t or or ni tion nd o itic u i r t in inc ud d r d t ct ic d u in r nd nd o r cont nt ri nd c o nd ort i rioriti d t t c n introduc d c oo
Data is shown as a total for the reportin for total shown is a as the Data Data is shown is average an as Data period for reporting the Data is shown is average an as Data period for reporting the Data is shown is average an as Data period for reporting the Data is shown as at the end ofMarch the shown is at as Data end ofMarch the shown is at as Data th shown is at as Data Thisincorrectlywas2017 figure reported the in ▪ ▪ ▪ ▪ ▪ ▪
30F
28F 23F
25F
u r r u t r u t u r
26F 27F
e end ofMarch e
o r c c o r 24F
. . .
g period. period. g e e e e e a a a a a a a a a a - h h h h h 18 report 18 i i i i i
p p p p p n n n n n t t t t t e e e e e a a a a a r r r r r . . . i i i i i i i i i i
n n n n n o o o o o
d d d d d
29F
–
–
Annual Report and Accounts: 2018 – 2019
Overview – – – – 23F ▪ aintain 17 16F u er of visitors to the enedd ▪ ea h period s entioned a ove during 2017-18 the ▪ enedd hosted the eeping indow display and this significantly increased 24F visitor nu ers. Therefore the ed Maintain 108 778 0 7 indicator reflects a decrease in nu ers. each period c oo introduc d c n t t rioriti d ort i nd c o ri nd n future we will collect infor ation to cont nt o r r nd nd u in d assess whether visitors to our estate are Performance Analysis ic ct t u r r u t leaving with ore understanding of the d r inc ud d in t purpose and wor of the sse ly. aintain u i r nd o itic or ni tion 18 c t or r t r t n indi idu ea h period u er of visitors to the ierhead 17F Maintain 2 1 2 1 each period c t ori r in c n to our I to t ind nd nt o 1 u er of visitors on tour 18F n utur c n inc udin isitors underta ing tours of the enedd urin t tot r c o r c fluctuate year on year and these figures ont ro ri r t r t n t r d i r c r ort d represent a reduction in co parison to Maintain last year. roup tour availa ility during 2 2 8 1 022 each period 25F aintain the year was lower due to significant ea h period staff turnover. hen staffing levels were restored the ta e up of tours was si ilar to previous years. ▪ 29F usto er rated good very good overall 26F e perience of ta ing a tour on the estate 80 100 100 aintain 19F ▪ ea h period Accountability 27F u er of events organised on the ncrease on ▪ estate 20F previous 08 2 28F period
30F aintain usto er rated good very good overall e perience of organising an event on the 80 8.0 100 ea h period estate 21F
u er of face to face general Maintain awareness raising sessions held with 8 each period young people 22F
Data is shown as an average for the reporting period. 17 Data is shown as a total for the reporting period. Data is shown as an average for the reporting period. 18 Data is shown as a total for the reporting period. Data is shown as at the end of March. Financial Statements 1 Data is shown as a total for the reporting period. Data is shown as an average for the reporting period. 20 Data is shown as an average for the reporting period. Data is shown as at the end of March. 21 Data is shown as a total for the reporting period. Data is shown as at the end of March. 22 Data is shown as an average for the reporting period. This figure was reported incorrectly in the 2017-18 report 2 Data is shown as a total for the reporting period. Data is shown as a total for the reporting period.
79 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 4 2 t i r ic to i ro nt o o in o n dd t to ou u ro itc in r Data is shown as a total for the reporting period. reporting for total shown is a as the Data period. reporting for total shown is a as the Data period. reporting for total shown is a as the Data ▪ ▪ ▪ 31F 2
32F
33F 4
80 e e e a a a M M M c c c a a a h h h
i i i p p p
n n n t t t e e e a a a r r r i i i i i i n n n o o o
d d d
–
–
The survey staff annual Data is shown is average an as Data period for reporting the Data is shown as at the end ofMarch the shown is at as Data Data is shown as at the end ofMarch the shown is at as Data Data is shown as at the end ofMarch the shown is at as Data shown is average an as Data period for reporting the end ofMarch the shown is at as Data Data is shown as at the end ofMarch the shown is at as Data 34F ▪ ▪
39F 38F
40F
41F
was launched from 14 December 2018 to 14 December 25 2018 from was launched –
37F
35F
. . . . . 36F
e e i i i i l l l r r d d d r r d . . e e
e e i i a
a a n n a r r n n
i i
t t
s
l l s
– – . .
e e
. . . . . .
January 2019. January
– –
. . . . . .
– –
Annual Report and Accounts: 2018 – 2019 Overview – – – –
2 31F Maintain r in itc ro ou u to . 34F n dd t o o o in each period i ro nt to t i r ic 35F 32F 36F Maintain da s ▪ each period 37F ▪ da s
4 33F Maintain ▪ each period Performance Analysis
– – . . . 38F . . 39F – . . i il er i e 40F edian – . . rrentl
Accountability
i il er i e edian – . . rrentl
41F ▪ ▪ . .
Data is shown as at the end of March. Data is shown as at the end of March. Data is shown as an average for the reporting period. Financial Statements Data is shown as an average for the reporting period. Data is shown as at the end of March. 2 Data is shown as a total for the reporting period. Data is shown as at the end of March. Data is shown as a total for the reporting period. The annual staff survey was launched from 14 December 2018 to 25 January 2019. 4 Data is shown as a total for the reporting period. Data is shown as at the end of March.
81 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Data is shown as a total for the reporting period. reporting for total shown is a as the Data shown is average an as Data period. for reporting the Data is shown as at the end ofMarch. the shown is at as Data 43F
42F
44F
e r t e o 82 d t a i s l s e i t
o n
i
o n e
n s
r i g
n
– – –
– – –
Annual Report and Accounts: 2018 – 2019
Overview
– – 42F
– – Performance Analysis 43F
– – 44F red tion in total energ e issions Accountability Financial Statements
Data is shown as an average for the reporting period. Data is shown as a total for the reporting period. Data is shown as at the end of March.
83 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Support Staff. averagescore by ssemblyprovided embersand ssembly ember a 10use byprovided Commission staff have performed over the past year. uestions an complete annual satisfaction survey to help gauge how services well the embers ssembly and ember ssembly Support Staff are asked to social and media on work Assembly’s Members’ by provided support Overall
point scale point 1 where poor and 10 e cellent.
summary of areresults presented here. – –
84 ata is shown as an as shown is ata
used. ICT in estate Assembly t e on event AM sponsored o level Overall o ice re ional or yourconstituency or provided uidance and advice security Overall estate Assembly t e on measures security protective t e in con idence Overall enedd t e and ier ead for Tŷ provided support Overall o ices re ional or constituency t e in by provided support Overall estate Assembly by provided support Overall oal trate ic
In 2018 there were a In there two separate 2018 asking questions ate Chief ecutive the andClerk of ssembly Manon Antonia i
Tŷ Hywel
1
uly 201
and the Senedd and the
– support or arran in an an arran in or support
se resources wisely resources se 45F
. The average been has questions score of these fromboth
ywel ywel on t e t e on
ar et
bout the overall the bout provided by support
Annual Report and Accounts: 2018 – 2019
trate ic oal – se resources wisely ar et Overview
ssembly embers and ssembly ember Support Staff are asked to Overall support provided by on t e complete an annual satisfaction survey to help gauge how well the services Assembly estate45F Overall support provided by in t e provided by Commission staff have performed over the past year. uestions constituency or re ional o ices use a 10 point scale where 1 poor and 10 e cellent. ata is shown as an Overall support provided for Tŷ ywel average score provided by ssembly embers and ssembly ember ier ead and t e enedd Support Staff. summary of results are presented here. Overall con idence in t e protective security measures on t e Assembly – estate Overall security advice and uidance Performance Analysis provided or your constituency or re ional o ice Overall level o support or arran in an AM sponsored event on t e Assembly estate Overall support provided by Members’ Manon Antonia i Chief ecutive and Clerk of the ssembly ate 1 uly 201
– Accountability Assembly’s work on media and social
Financial Statements
In 2018 there were two separate questions asking about the overall support provided by ICT in Tŷ Hywel and the Senedd. The average score from both of these questions has been used.
85 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 86 Annual Report and Accounts: 2018 – 2019
ACCOUNTABILITY Overview Performance Analysis Accountability Financial Statements
87 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Corporate governance nde enden d isers Directors’ remuneration audit. and Treasury rules, provides senior information about Accounting as andPrincipal Clerk Officerline in with Thisbeenwhich has by signed report, the Chief governance Corporate escalation no further low, re uired. was or damage distress to the data subject in each casewasconsidered to be investigated were andmanaged internally. iven that likelihood the of wereThere incidentsfive of personal datareport breach Information Commissioner’s Office between 1 2018April and31 March 2019. to the re uiringreportingloss of personaldataincidents were two There ers nal inciden s da arela ed pages on the PresidingandInformation Officeris Commissioners in mmissi ners and er ice lders members is included on pages includedon pages is members AdvisersIndependent Information the on Independentand Committee at at A Register of Financial and InterestsOther of A i ni ican eld by in eres s embers during the yearis included on pages having responsibility for directing the major activities of the Commission InformationChief Executive on the andClerk, senior andmanagement eni r mana emen www.assembly.wales 1 – 1 . report
and and
www.cynulliad.cymru 16
– 19 .
20– 88 21 .
ssemblyMembers is available
.
edinternally, which cluded oncluded Executive websiteAssembly at Information about theAssembly andCommission is alsoavailable on previousfinancial years. bymade Commission the both within thefinancial year and arising from explanatory notes. Theseaccounts set theout financial impact of decisions inTreasury HM specified Wales Act 2006. The financial statements comply with the r TreasuryGovernment the the 137 ofwith Section Directionunder issued of The accounts set out in cc un s irec i n farSo asamI aware: iscl sure in rma i n e udi r eneral ales r 201 during incurred £ estimated external cost audit for audit the of these financial statement Auditor the General for Wales. TheAudit canReport be found at page The Accounts of the National udi r Report inclusion andstaff engagement can be found within the Remuneration Information on Commission’s the policies andactivities relating to diversity, i ersi y ate ChiefExecutive the andClerk of Assembly an n n nia i 57,958 ▪ ▪
1
pages pages
( uly 201 2017 nclusi n and a en a emen nclusi nand a establish that establish our auditor is aware of that information. myself make aware anyof relevant audit andinformation, to haveI taken all t and unaware there is no informationrelevant audit of auditorwhich our is - 18, 110to 12 9
£ 57,958
8
- www.assembly.wales 1 9
pages
(201 ’ .
s Financials Manual and Reporting
). No ). No he steps that I ought to have taken in order to 7 Assembly for WalesAssembly Commi - additional non 126 1 8, nil
to to ). 141
have preparedinbeen accordance
and and - statutory audit work was audit statutory www.cynulliad.cymru ssion areaudited by are supported by supported are equirements
the the 131 s is . . The
Annual Report and Accounts: 2018 – 2019
Corporate governance i ersi y nclusi n and a en a emen Overview Information on the Commission’s policies and activities relating to diversity, inclusion and staff engagement can be found within the Remuneration This report, which has been signed by the Chief Executive Report pages 110 to 12 . and Clerk as Principal Accounting Officer in line with udi r Treasury rules, provides information about senior remuneration and audit. The Accounts of the National Assembly for Wales Commission are audited by the Auditor General for Wales. The Audit Report can be found at page 131. The Directors’ report estimated external audit cost for the audit of these financial statements is £57,958 (2017-18, £57,958). No additional non-statutory audit work was Performance Analysis incurred during 2018-19 (2017-18, nil). mmissi ners and er ice lders iscl sure in rma i n e udi r eneral r ales Information on the Presiding Officer and Commissioners is included on pages 1 –1 . So far as I am aware:
nde enden d isers ▪ there is no relevant audit information of which our auditor is unaware and Information on the Independent Advisers and Independent Committee members is included on pages 16–19. ▪ I have taken all the steps that I ought to have taken in order to make myself aware of any relevant audit information, and to eni r mana emen establish that our auditor is aware of that information. Information on the Chief Executive and Clerk, and senior management cc un s irec i n
having responsibility for directing the major activities of the Commission Accountability during the year is included on pages 20–21. The accounts set out in pages 126 to 141 have been prepared in accordance with the Treasury Direction issued under Section 137 of the Government of i ni ican in eres s eld by embers Wales Act 2006. The financial statements comply with the requirements A Register of Financial and Other Interests of Assembly Members is available specified in HM Treasury’s Financial Reporting Manual and are supported by at www.assembly.wales and www.cynulliad.cymru. explanatory notes. These accounts set out the financial impact of decisions made by the Commission both within the financial year and arising from ers nal da a rela ed inciden s previous financial years.
There were two incidents of personal data loss re uiring reporting to the Information about the Assembly and Commission is also available on the Information Commissioner’s Office between 1 April 2018 and 31 March 2019. Assembly website at www.assembly.wales and www.cynulliad.cymru. There were five incidents of personal data breach reported internally, which Financial Statements were investigated and managed internally. iven that the likelihood of an n n nia i damage or distress to the data subject in each case was considered to be Chief Executive and Clerk of the Assembly low, no further escalation was re uired. ate 1 uly 2019
89 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 the Government ofGovernment the The ExecutiveChief and ofClerk Assembly the is, by virtue of Section of Accountingresponsibilities Officer Statement of memorandumissued by HM Treasury. Commission and for the keeping of proper records, are set inout a r and forproprietyresponsibility the Therelevant responsibilities of the Principal Accounting Officer, including the Commission’ p Government Financial Manual.Reporting accountingthe andprinciples disclosure requirements set out in the accountsin accordance thewith Direction issued by HM Treasury andwith TheExecutive Chief Clerk and Commission. statement ofstatement financial resourcesapplied to objectives; statement of comprehensive expenditure;net taxpayers In preparing accounts the the Chief Executiveand Clerk of theAssembly has: ate: ChiefExecutive the andClerk of Assembly an n n nia i repared on an accruals accounting and basis give a and true fair view of the ▪ ▪ ▪ ▪ ▪
uly 20 ’ prepared prepared accounts the on a going concern basis. explained inaccounts; and the fol stated applicablewhether accounting standardshave been made judgementsmade andestimates arethat reasonable and prudent; consistent basis; basis; consistent re uirements and suitableapplied accountingpolicies on a complied with the relevant accountinganddisclosure complied with the accounts direction issued by Treasury; equity forequityfinancial year. the lowed, subject to any material discloseddepartures and s states of affairs at year the
Wales Wales position; cashposition; flows, andstatement of changesin Commission Principal and Act 2006,Act the Principal Officer Accounting for the
of the Assembly has prepared the statement has the Assemblyofprepared the egularity of the financesof the 90
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The Resource Accounts are
delivery of theirdelivery strategic goals andpriorities andpersonally accountable to Clerk The Commission within four and TheCommission comprises theLlywydd Officer) (Presiding who is itsChair ssembly mmissi n Governance tr ct re haveled to of the appropriate, delivery cost ach governanceframework supports Commission the to plan for andmonitor the also onpolicies fraud, corruption andbribery aware of the need to operate to highest the governancestandards. Thereare andcodes of conduct ensure everyone working governance; andfinancial procurement; management. Corporate policies operational planning; management of risk andperformance; information A accountableis it which activity through the and toengages the andwith and andculture values, by which Commission the is directed andcontrolled The governance framework comprises the structures, systems andprocesses, effectiveexercise itsfunctio of in placeproper arrangements for the governance its of affairs, facilitating the for Assembly Wales CommissionCommission)(thefor putting is responsible termsthe the of Under Governance rame or does. what it howgovernedaccountable it is and managed and for forWales the Assembly National which in Commission is Accountingas Principal andClerk the way Officer,out sets This signed is by Statement, which the Chief Executive Governance Statement ssembly andssembly the people of Wales. Theframework addresses: strategic and ievement of its strategic goals andobjectives and to assess whether those (“
the Overview section of the Annual Report. Chief ExecutiveChief
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Annual Report and Accounts: 2018 – 2019
Statement of Commission and Principal Governance Statement Overview Accounting Officer responsibilities This Statement, which is signed by the Chief Executive The Chief Executive and Clerk of the Assembly is, by virtue of Section of and Clerk as Principal Accounting Officer, sets out the way the Government of Wales Act 2006, the Principal Accounting Officer for the Commission. in which the National Assembly for Wales Commission is governed and managed and how it is accountable for The Chief Executive and Clerk of the Assembly has prepared the statement of accounts in accordance with the Direction issued by HM Treasury and with what it does. the accounting principles and disclosure requirements set out in the Governance rame or Performance Analysis Government Financial Reporting Manual. The Resource Accounts are prepared on an accruals accounting basis and give a true and fair view of the Under the terms of the Government of Wales Act 2006, the National Commission’s state of affairs at the year-end and of its net resource outturn; Assembly for Wales Commission (the Commission) is responsible for putting resources applied to objectives; statement of comprehensive net expenditure; in place proper arrangements for the governance of its affairs, facilitating the statement of financial position; cash flows, and statement of changes in effective exercise of its functions, and the management of risk. taxpayers’ equity for the financial year. The governance framework comprises the structures, systems and processes, In preparing the accounts the Chief Executive and Clerk of the Assembly has: and culture and values, by which the Commission is directed and controlled and the activity through which it is accountable to and engages with the ▪ complied with the accounts direction issued by Treasury; Assembly and the people of Wales. The framework addresses: strategic and ▪ complied with the relevant accounting and disclosure operational planning; management of risk and performance; information re uirements and applied suitable accounting policies on a governance; procurement; and financial management. Corporate policies consistent basis; and codes of conduct ensure everyone working at, or with, the Commission is Accountability aware of the need to operate to the highest governance standards. There are ▪ made judgements and estimates that are reasonable and prudent; also policies on fraud, corruption and bribery, and whistleblowing. The governance framework supports the Commission to plan for and monitor the ▪ stated whether applicable accounting standards have been achievement of its strategic goals and objectives and to assess whether those followed, subject to any material departures disclosed and have led to the delivery of appropriate, cost-effective services. explained in the accounts; and
▪ prepared the accounts on a going concern basis. Governance tr ct re
The relevant responsibilities of the Principal Accounting Officer, including the ssembly mmissi n responsibility for the propriety and regularity of the finances of the The Commission comprises the Llywydd (Presiding Officer) who is its Chair, Commission and for the keeping of proper records, are set out in a and four Commissioners. Further information on the Commission is included memorandum issued by HM Treasury. Financial Statements within the Overview section of the Annual Report.
an n n nia i The Commission’s Principal Accounting Officer is the Chief Executive and Chief Executive and Clerk of the Assembly Clerk (“Chief Executive”) who is accountable to the Commissioners for the ate: uly 20 delivery of their strategic goals and priorities and personally accountable to
91 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 the the use of public During funds. year the arrangements meet highest the standardsof andprobity accountability for seniorother posts.This assists Commission the in ensuring that remuneration regarding the remuneration andterms of The Remuneration Committee makes recommendations on matters The Annual Reports. bodies with no executiveadvisory powers andproduce and publish their own Overview section Advisory Committee, AssuranceCommittee and a Remuneration, Engagement andWorkforce As part of the governanceframework, the Commission hasan Audit andRisk ssembly mmissi n mmi ees areassets. Assembly employees staff of theCommission. Commission, including its use of public money andstewardship the of its Assembly the for the organisation andquality of management in the expandedto include arrangements. on risk management; major projects, and governanceand internal control recommendations;Commission’ the focus meet the Assembly Commission and the Accounting Officer comprehensiveness, reliability andintegrity of assurancesand theywhether review review We have reviewed the arrangements for thesepublic app Commissioner Standards andthe Chair of the Wales Audit Office. Auditor General for Wales, the Public ServiceOmbudsman for Wales, the The ublic in men s Committee (REWAC). asrenamed Remuneration, the Engagement andWorkforce Advisory approach to engagement andworkforce development wasresponsible for delegation from the Assembly from the delegation associated with them Audit andRisk AssuranceCommi Assembly isAssembly responsible for the following public appointments: the
on internalexternal and audit reportsincluding the implementation of concluded that
of theAnnual and Report Acc each
membership membership matters associatedCommissionmatters the with , , whilst it, whilst wasclear inlegislation the that the Assembly in somecases there wasan absenceof clear
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a Board producesand publishesitsown Annual Report. salaries and financialother todetermineRemuneration the functions independent statutory with Board Commission the Outside er Committee ontheseissues. GovernanceAss and ensure that there is an agreed way forward. TheCommission wehave engaged with theWelsh Government and the Wales Audit Officeto Auditorauditorthe is its Generalfor Wales.identified issues theaddressing In Consolidated is Fund of thethe Welsh Permanent Secretary Government of Wales Act 2006, the Principal Accounting Officer of the Welsh Welsh the Consolidated Fund. In accordance thewith requirements of the Thesalaries for these pu isduly revised.appointee appointments, to ensure that when linked the scales change, the pay of the monitoring the variouslinkages setthat thepay for such public We have also Publicthe Service Ombudsman (Wales) agreeingAssembly to the new appointment. Wehave already done this with where the Assembly agrees to do so, is explicitly granted aspart of the asopportunity it arisesto add appropriately are regularboth andlegal. As a consequence, wewill take the appointments made and the requirement to pay the appointees resulted from technicalthis advicedeficiencythis and has confirmed that the Wehave taken external legal adviceto confirm nothingthat irreg before time the the to makechose delegation.Thethis historical,are thisrootsof to back going
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Annual Report and Accounts: 2018 – 2019
the Assembly for the organisation and quality of management in the chose to make this delegation. The roots of this are historical, going back to Overview Commission, including its use of public money and the stewardship of its the time before the implementation of the Government of Wales Act 2006. assets. Assembly staff are employees of the Commission. We have taken external legal advice to confirm that nothing irregular has ssembly mmissi n mmi ees resulted from this technical deficiency and this advice has confirmed that the appointments made and the requirement to pay the appointees As part of the governance framework, the Commission has an Audit and Risk appropriately are both regular and legal. As a consequence, we will take the Assurance Committee and a Remuneration, Engagement and Workforce opportunity as it arises to add this clarity to the legislation, so that delegation, Advisory Committee, membership details of which can be found within the where the Assembly agrees to do so, is explicitly granted as part of the Overview section of the Annual Report and Accounts. These are independent Assembly agreeing to the new appointment. We have already done this with advisory bodies with no executive powers and produce and publish their own the Public Service Ombudsman (Wales) Bill. Annual Reports. Performance Analysis We have also taken the opportunity to review and revise the procedures for The Audit and Risk Assurance Committee’s role is to review the monitoring the various linkages that set the pay for such public comprehensiveness, reliability and integrity of assurances and whether they appointments, to ensure that when the linked scales change, the pay of the meet the Assembly Commission and the Accounting Officer’s needs. It has a appointee is duly revised. focus on internal and external audit reports including the implementation of recommendations; the Commission’s Annual Report and Accounts; reports The salaries for these public appointments are paid from direct charges on on risk management; major projects, and governance and internal control the Welsh Consolidated Fund. In accordance with the requirements of the arrangements. Government of Wales Act 2006, the Principal Accounting Officer of the Welsh Consolidated Fund is the Permanent Secretary of the Welsh Government and The Remuneration Committee makes recommendations on matters its auditor is the Auditor General for Wales. In addressing the issues identified regarding the remuneration and terms of service of the Chief Executive and we have engaged with the Welsh Government and the Wales Audit Office to other senior posts. This assists the Commission in ensuring that remuneration ensure that there is an agreed way forward. The Commission’s Head of arrangements meet the highest standards of probity and accountability for Governance and Assurance provides updates to the Audit and Risk Assurance Accountability the use of public funds. During the year the remit of the group has been Committee on these issues. expanded to include matters associated with the Commission’s strategic approach to engagement and workforce development and it has been er renamed as the Remuneration, Engagement and Workforce Advisory Committee (REWAC). Outside the Commission’s governance framework, there is also an independent Remuneration Board with statutory functions to determine the ublic in men s salaries and other financial support available to Assembly Members. This Board produces and publishes its own Annual Report. The Assembly is responsible for the following public appointments: the Auditor General for Wales, the Public Service Ombudsman for Wales, the Standards Commissioner and the Chair of the Wales Audit Office. Financial Statements We have reviewed the arrangements for these public appointments. This review concluded that, whilst it was clear in the legislation that the Assembly was responsible for each appointment and the terms and conditions associated with them, in some cases there was an absence of clear delegation from the Assembly to the Commission, where the Assembly
93 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Clerk. Clerk. delegatesits day- ta n a ec on and principles supporting provisions TheCommission hasadopted andcomplies with a set of om ance t overnance r nc e framework/Pages/delegation_of_assembly_commission_functions.aspx commission_assembly_administration/comm-corporate- 8 framework/Pages/governance_principles_supporting_provisions.aspx commission_assembly_administration/comm-corporate- of thedelivery Commission TheCommission meets on a regular basis to provide direction andto oversee Teamcan be found on page Management Board. Further detailson theExecutive Board and Leadership Team, which replaced the Investment andResourcing Board and making responsibilities. This consists of an ExecutiveBoard anda Leadership governa consultation with senior management, theChief Executiveintroduced a new Following a review of the Commission anagementCommission servi Resources Assembly Directorate. TheDirectorates aresub- further reporting to the Chief Executive. TheDirector of Financeis a member of the (page Governance in Public the Sector. The Assurance section of this statement Corporate Gover Directorates: AssemblyBusiness procurement. TheCommission admini which coversfinance, and otherstaffing resource responsibilities, as such established system of delegated authoritiesto control resourcemanagement Chief through assurancestatements and use of the AssuranceFramework.
http://www.assembly.wales/en/abthome/about_us- http://www.assembly.wales/en/abthome/about_us- ceareas, ledby Heads of Service. Executiveand Clerk must consult Commission.with the Thereis alsoan Theformal delegation 103 nce decision from Aprilstructure 2018, which clarify hashelped ) describes nanceCode andthe International Framework: to - day management functions to the Chief Executiveand
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Annual Report and Accounts: 2018 – 2019
om ance t overnance r nc e irectorate structure Overview
The Commission has adopted and complies with a set of governance In July 2018, the Director of Assembly Business left the Assembly principles and supporting provisions 46F , which are consistent with the UK Commission. Temporary management arrangements were put in place for Corporate Governance Code and the International Framework: Good the Assembly Business Directorate, until a new Director was appointed in Governance in the Public Sector. The Assurance section of this statement February 2019. The Chief Executive provided direct line management for the (page 103) describes how evidence of this compliance has been gathered Directorate’s Heads of Service who took on the significant leadership through assurance statements and use of the Assurance Framework. elements of the Director role during this interim period. Decision-making responsibilities relating to oversight of governance matters have been led by ec on ta n an ne mana ement the Head of Legal Services who has represented the Directorate at Executive Board. The Commission meets on a regular basis to provide direction and to oversee Performance Analysis delivery of the Commission’s strategic goals and objectives. The Commission The departure of the Director of Assembly Business was taken as an delegates its day-to-day management functions to the Chief Executive and opportunity to review the Commission’s senior staffing structure in order to 8 Clerk. The formal delegation47F outlines exceptions and areas on which the consider how to evolve our model to reflect changing Assembly demands Chief Executive and Clerk must consult with the Commission. There is also an and add resilience when further changes occur. established system of delegated authorities to control resource management which covers finance, staffing and other resource responsibilities, such as The decision was taken to backfill the role of Director of Assembly Business procurement. The Commission administration is divided into three and to rebalance the senior roles, by realigning line management around the Directorates: Assembly Business; Assembly Resources; Engagement, Commission’s broad functions and strategic objectives of parliamentary reporting to the Chief Executive. The Director of Finance is a member of the support, engagement and resources. The new structure now includes a Assembly Resources Directorate. The Directorates are further sub-divided into replacement Director of Assembly Business, a Director of Engagement (a new service areas, led by Heads of Service. title for the Director of Commission Services), and a Director of Assembly Resources (postholder in place).
Commission anagement Accountability ann n an er ormance mea rement Following a review of the Commission’s governance structure and in consultation with senior management, the Chief Executive introduced a new The Commission’s strategy for the Fifth Assembly, 2016-2148F , which was agreed governance structure from April 2018, which has helped clarify decision- in June 2016, has provided direction and informed planning at a corporate making responsibilities. This consists of an Executive Board and a Leadership and service level. This strategy was reviewed by the Commission during 2018- Team, which replaced the Investment and Resourcing Board and 19 to take account of drivers and external influences that have shaped the Management Board. Further details on the Executive Board and Leadership Commission’s services, including constitutional change. This review, alongside Team can be found on page 22 in the Overview section of the Annual Report. the capacity review, has resulted in a revised set of corporate priorities for the remainder of this Assembly term as outlined in an ‘Assembly on a Page’ 0 document49F .
Financial Statements http://www.assembly.wales/en/abthome/about_us- commission_assembly_administration/comm-corporate- framework/Pages/governance_principles_supporting_provisions.aspx http://www.assembly.wales/NAfW%20Documents/About%20the%20Assembly 8 http://www.assembly.wales/en/abthome/about_us- %20section%20 documents/Commissionstrategy-Englishbranded1(final).pdf commission_assembly_administration/comm-corporate- 0 www.assembly.wales/NAfW%20Documents/ framework/Pages/delegation_of_assembly_commission_functions.aspx About%20the%20Assembly%20section%20documents/Assembly-on-a-Page-E.pdf
95 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Indicatorswhich demonstratethe Commission The Commission pressures. enables directoratesacross and service ar demands acrossfuture Commission.the Planning of resourceswithin and andcapacity plans which helps ensure effective planning for current and The Leadership Teamcarries out regular reviewsand scrutiny of serviceplans phase one wasphase p Last year we reportedon onephase of the Capacity Review. The output of mplementing within recommended the changes the apacity eview development;and isoutlined below: progress year’In last ro re an er ormance aremeasures to be introduced from 1 April 2019. hastaken placeand relevant,more challenging andoutcome A review of performance formeasures theremainder of Assemblythe Fifth area can be found on pages canarea found on pages be implemented during 2018 to develop an organisational action plan, ofmuch which has now been Assembly’ of a Memorandum of Understanding (MoU) in relation to the changesto the Wehave workedalso positively Welsh the with Government terms the under in respect of reformsfuture to thedevolution CommissionersAssembly to review the political andconstitutional landscape Wehave continued to horizon scan andwith engage theLlywydd and the eeping and reform ssembly constitutional pacechange with for both Assembly andLocal Government elections. developmentcoherenta ensure to Bill electoral of the re Government haveofficials advised andworked for theLlywydd to support the and Welsh Government work together and shareresources. Welsh out sets the the governancearrangements by which the Assembly Commission the quick deployment the of
s franchises in the and Senedd Elections (Wales)Bill s Governa ’ i s Corporate Performance Report includes Key Performance cked nce Statement, weidentified a number of areas for focus - up in up phase two anda Steering Group wasestablished - 19. The detailsfull of the progress inmade this 60
and and eas is alsonow continuously done which
staff in response to emerging priorities and 61 96 of the Annual Re
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”). ”). It It supply chains. employees andanalysing the potential effe other the UK Parliaments, considering any term short implications for our Commission workof t While the emphasis has on been supporting legislative the andprocedural liaison other with UK Parliaments. Llywydd the andCommittee Chairs in relation workloadsto andregular exerci acrosspreparedness Commission.the Work hasincluded scenarioplanning lead, andwe now havea part In terms of assuranceand governance, Head the of Research is the Brexit theysupport tellthey us wan Resourcing for Brexit remainsa top priority to ensure Membersget the possible for the eventsand issues wethat know are likely to happen. temporary resourceto support Members an organisational In dealing and with planning for Brexit, resources havebeen reallocated via statute book toprior leaving the is EU being considered by theAssembly. rangeof sectors and devolved areas. Brex committees haveheld into inquiries Brexit preparednessor its impact on a increasedsignificantly sinceSeptember 2018. Several of the Assembly a legisl Themain impact of Brexit on the National hasAssembly related to its work as implication rexit of andElections(Wales) Bill byLlywydd the 2019. in February Governmentyear during the culminatedin the in Theconcerted effortsof staff andclose working relationship Welshwith Ireland Assembly. important work and additional support from staff loaned from theNorthern skills andexpertise of stafff work hasthe right level of support. Wehave addressed this by utilising the Weareconscious of need the both to deliver atpaceand to ensure that the ffectively ses, resourceses, and ongoing planning,dialogue regular forward between ature. Theature. volume andrange of Assembly he Assembly,he assessmentsregular of the impact of Brexit on the
resourcing the ssembly ommission addressresourcing to the ssembly the ommission ’ s corporates have services also been made including liaising with
‘ expressions of interest
rom across rom theorganisation tosupport this t (e.g.t via Chair - time Brexittime co
’ ’ it exercisetosom release work. Wehave planned asmuch as - related legislation to correct the cts on procurement andour ’ s Forum). - ordinator to help support Brexit - related Brexit activity has troduction of the Seneddthe troduction of
eshort term, ’ s
Annual Report and Accounts: 2018 – 2019
The Leadership Team carries out regular reviews and scrutiny of service plans We are conscious of the need both to deliver at pace and to ensure that the Overview and capacity plans which helps ensure effective planning for current and work has the right level of support. We have addressed this by utilising the future demands across the Commission. Planning of resources within and skills and expertise of staff from across the organisation to support this across directorates and service areas is also now done continuously which important work and additional support from staff loaned from the Northern enables the quick deployment of staff in response to emerging priorities and Ireland Assembly. pressures. The concerted efforts of staff and close working relationship with Welsh The Commission’s Corporate Performance Report includes Key Performance Government during the year culminated in the introduction of the Senedd Indicators which demonstrate the Commission’s performance across services. and Elections (Wales) Bill by the Llywydd in February 2019. A review of performance measures for the remainder of the Fifth Assembly has taken place and more relevant, challenging and outcome-focused ffectively resourcing the ssembly ommission to address the Performance Analysis measures are to be introduced from 1 April 2019. implication of rexit
The main impact of Brexit on the National Assembly has related to its work as ro re an er ormance a legislature. The volume and range of Assembly-related Brexit activity has In last year’s Governance Statement, we identified a number of areas for focus increased significantly since September 2018. Several of the Assembly’s and development; progress is outlined below: committees have held inquiries into Brexit preparedness or its impact on a range of sectors and devolved areas. Brexit-related legislation to correct the mplementing the changes recommended within the apacity eview statute book prior to leaving the EU is being considered by the Assembly.
Last year we reported on phase one of the Capacity Review. The output of In dealing with and planning for Brexit, resources have been reallocated via phase one was picked-up in phase two and a Steering Group was established an organisational ‘expressions of interest’ exercise to release some short term, to develop an organisational action plan, much of which has now been temporary resource to support Members’ work. We have planned as much as implemented during 2018-19. The full details of the progress made in this possible for the events and issues that we know are likely to happen. area can be found on pages 60 and 61 of the Annual Report. Resourcing for Brexit remains a top priority to ensure Members get the Accountability support they tell us they want (e.g. via Chair’s Forum). eeping pace with ssembly reform and constitutional change In terms of assurance and governance, the Head of Research is the Brexit We have continued to horizon scan and engage with the Llywydd and the lead, and we now have a part-time Brexit co-ordinator to help support Brexit Assembly Commissioners to review the political and constitutional landscape preparedness across the Commission. Work has included scenario planning in respect of future reforms to the devolution settlement in Wales. exercises, resource and forward planning, regular ongoing dialogue between We have also worked positively with the Welsh Government under the terms the Llywydd and Committee Chairs in relation to workloads and regular of a Memorandum of Understanding (MoU) in relation to the changes to the liaison with other UK Parliaments. Assembly’s franchise in the Senedd and Elections (Wales) Bill (“the Bill”). It While the emphasis has been on supporting the legislative and procedural sets out the governance arrangements by which the Assembly Commission work of the Assembly, regular assessments of the impact of Brexit on the and Welsh Government work together and share resources. Welsh
Commission’s corporate services have also been made including liaising with Financial Statements Government officials have advised and worked for the Llywydd to support the the other UK Parliaments, considering any short term implications for our development of the Bill to ensure a coherent electoral registration framework employees and analysing the potential effects on procurement and our for both Assembly and Local Government elections. supply chains.
97 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 case weGoing forward, are mindful of need the to keep a eye close on unfolding andrisk have engaged internal audit to GDPR working group. Wecontinue to carefully monitor the GDPR corporate Governance with effectiveManager, support from Legal Servicesand the Thetransition to GDPR wassuccessfully delivered, byled the Information with P across the organisation and ontinuing a review monitor to the implementation described on page on page described Commission’ Thedeparture of the Director of Assembly triggered Business a review of the arrangements valuating and determining senior staff future as updated required. be will ExecutiveBoard and Leadership Team, after which the Terms of Reference andAssurance is due to carry aout review of the effectiveness of the As Board. evolve, taking ownership of organisational changeby alsoacting asa Change a year. that During time, the role of the ExecutiveBoard has also begun to The gov aboutby the brought new structure board eviewing new of the impact and assessing governance arrangements has functions; this includedan external review. Work is now underway to reform communicationsour andengagement havenow delivered.been Themajority of the Digital andInformation Task Force recommendations enablingto us plan resources for effectivedelivery. Engagement prioritieswere agreed by theCommission in autumn 2018 easier data engagement efficiency making and access and to ssembly business the igital ask transparency and promoting nformation orce the best offers value recommendations money.forward for aking from eliveringAssembly’s Public the ina Strategy way Engagement that
part of the agreedforward work programmes, the Head of Governance - lawguidanceand Information the from Commissioner
ernance arrangements, as as ernancearrangements, s seniors structureand staffing the realignment of Directorates, as 95 .
outlined on page page on outlined 98
provide assuranceon progress. our
91
haveplacein been for nd compliance compliance nd ’ s Office as GDPR this reportthis reads: took placein the autumn andthere was a positive outcome. An extract from An internal on audit financial andmanagement the scheme of delegation promptly and, whereappropriate, funds re toorder ensureany changein l the the projectEach fund. quarter, service andproject budgets are testedin Thisproposals. gave ExecutiveclarityBoardover programme forward the and Early in t available resources. in financial control, reporting and forecasting to ensurewe makebest use of continuousimprovement ethos. Wehave continued to make improvements financialOur and performancemanagement the Commissionreflects e an mana ement nanc a continues its work in relation to Code the of Conduct. have these deliveredbeen or planned. The Standards of Conduct Committee Standards of Conduct Committeewere reported in September 2018 and This wasachieved during 2018 Sta an r ce ures Assembly mmissi n embers r Su rt sta material willwhich berolled out to allthroughout the staff organisation. beds he launch evel ment u ate ignity an licies es ect an - in. To aid in us wethis havedeveloped in he year,he a series of exercises was undertaken to prioritise investment financial res information whichaids effectivedecision making andensures that presentedwith timely,accurate and financial management the financial year. This ensures that Executivethe Boardis Assemb andunderstanding to ensure anthat accuraterecord of the with the wider organisation, improve budget managers taken forward by Finance overstaff, the past two years, to engage “ Thepositive responses{to the survey} reflect theconcerted efforts
ly Commission
ources aremanaged effectively andefficiently. - 19.A n ’ s financials position is monitored throughout evelidentified is required of funds umber of recommendations from our r ormance - allocated. - house bilingual GDPR tra bilingual GDPR house
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Annual Report and Accounts: 2018 – 2019
elivering the Assembly’s Public Engagement Strategy in a way that beds-in. To aid us in this we have developed in-house bilingual GDPR training Overview offers the best value for money. aking forward recommendations from material which will be rolled out to all staff throughout the organisation. the igital and nformation ask orce promoting transparency engagement and efficiency and making access to ssembly business he evel ment an launch u ate ignity es ect licies an data easier r ce ures r Assembly embers Su rt Sta an mmissi n sta
Engagement priorities were agreed by the Commission in autumn 2018 This was achieved during 2018-19. A number of recommendations from our enabling us to plan resources for effective delivery. Standards of Conduct Committee were reported in September 2018 and these have been delivered or planned. The Standards of Conduct Committee The majority of the Digital and Information Task Force recommendations continues its work in relation to the Code of Conduct. have now been delivered.
nanc a mana ement an er ormance Performance Analysis Work is now underway to reform our communications and engagement functions; this has included an external review. Our financial management and performance reflects the Commission’s continuous improvement ethos. We have continued to make improvements eviewing and assessing the impact of new governance arrangements in financial control, reporting and forecasting to ensure we make best use of brought about by the new board structure available resources.
The governance arrangements, as outlined on page 91 have been in place for Early in the year, a series of exercises was undertaken to prioritise investment a year. During that time, the role of the Executive Board has also begun to proposals. This gave Executive Board clarity over the forward programme and evolve, taking ownership of organisational change by also acting as a Change the project fund. Each quarter, service and project budgets are tested in Board. order to ensure any change in the level of funds required is identified promptly and, where appropriate, funds re-allocated. As part of the agreed forward work programmes, the Head of Governance and Assurance is due to carry out a review of the effectiveness of the An internal audit on financial management and the scheme of delegation
Executive Board and Leadership Team, after which the Terms of Reference took place in the autumn and there was a positive outcome. An extract from Accountability will be updated as required. this report reads:
valuating and determining future senior staff arrangements “The positive responses {to the survey} reflect the concerted efforts The departure of the Director of Assembly Business triggered a review of the taken forward by Finance staff, over the past two years, to engage Commission’s senior staffing structure and the realignment of Directorates, as with the wider organisation, improve budget managers’ described on page 95. understanding and to ensure that an accurate record of the Assembly Commission’s financial position is monitored throughout ontinuing to monitor and review the implementation and compliance the financial year. This ensures that the Executive Board is with P across the organisation presented with timely, and accurate financial management The transition to GDPR was successfully delivered, led by the Information information which aids effective decision making and ensures that Financial Statements Governance Manager, with effective support from Legal Services and the financial resources are managed effectively and efficiently.” GDPR working group. We continue to carefully monitor the GDPR corporate risk and have engaged internal audit to provide assurance on our progress. Going forward, we are mindful of the need to keep a close eye on unfolding case-law and guidance from the Information Commissioner’s Office as GDPR
99 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 It has It abeen demanding yearin terms establishme haveHR led on producing andassuring theaccuracy information of on Committeearound thelevel and use of Commission resources. Financeand challengethe we have received from the Commission andFinance welcoming this process for its transparency. presentation, resulting in the Commission andFinance Committee instrumental in developing optionsfor bu future which willus wellserve for the Thefuture. Financeteam has been benefits wide in developing ownership of this information acrossall services, Theeffectiveness of financial andincreasing efficiency. financesystem thereby eliminatingneed the for a separate manual ledger theDuring year the Fixed Asset Register hasincorporatedbeen into the NAV ▪ ▪ ▪ ▪
to to exceeded gradually reducing: for sevenththe consecutive year havewe although the scale of potential areas for achieving savingsis Commission’sthe onfocus delivering Value a process a to refreshed audit approach resulting in an smooth efficient, audit reflecting the improvement in wor ing practices andpapers a reduction in the Audit Fee for improvement raised by the ales Audit ffice andAudit Ris AssuranceChair Committee and no areas for a clean of the audit positive positive nt, headcountand budgets. This approach hashad organisation . outcome from the internal audit and our savings target, which had been reduced from
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- for the the for dget strategy and dget for oney continues, oney for continues,
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, allied , - These risks mitigationon actions.focus severity,ongoing particularly due to their potential impact, despitea sharp significant risks which haveremained on register the because of their At the start of the2018 on made actionsfurther to improve cont the to identified ensure thecontrols areadequate and that progressis being scanning of emerging risks andclosely monitorsand reports on the risks corporate risk The Commission procedures. Assembly prioritise andeffectively identify, managethe risks to the achievement of the Thesystem of internal control is based on a continuous process designed t mana ement an ent cat on FinanceCommittee in October 2018 reads: An extract from scrutiny the report on the draft budget for 2019 ▪ ▪ ▪
’ goals andgoals priorities strategicCommission s capacity capability deliverthe corporate to pressures on accommodation dignity andrespect Executiveand her willingness to work with the Committee. is particularly with pleased the openness shown by the Chief approach taken by theChief Executive transparency in budgeting. thebut Committee firmly believesthat thechanges contribute to havehad to make changesas the would underspend have reduced, Renumeration Board Committeerecognises tochanges of thelight the inthat, Commissionthe and Chiefthe Executive to address previous concerns over the way “ s strategic goals andpriorities, andcompliance policies and with The Commit relate to
s throughout year. the The also carries Board regularout horizon ’ s Executive Board
the following: - tee welcomes the efforts made by the Commission 19 year,19 corporate the risk register contained some ’ s is budget allocated and presented. The
’ s Determi
(the Board) (the
TheCommittee welcomes the
nation,the Commission wouldlikely
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carries out reviews of its
sinceappointment, her and - 20 by 20 the ”
o
Annual Report and Accounts: 2018 – 2019
During the year the Fixed Asset Register has been incorporated into the NAV An extract from the scrutiny report on the draft budget for 2019-20 by the Overview finance system thereby eliminating the need for a separate manual ledger Finance Committee in October 2018 reads: and increasing efficiency.
The effectiveness of financial management was reflected in: “The Committee welcomes the efforts made by the Commission and the Chief Executive to address previous concerns over the way ▪ a clean audit of the - accounts: positive feedbac from the the Commission’s budget is allocated and presented. The Audit and Ris Assurance Committee Chair and no areas for Committee recognises that, in light of the changes to the improvement raised by the ales Audit ffice Renumeration Board’s Determination, the Commission would likely have had to make changes as the underspend would have reduced, ▪ a reduction in the Audit Fee for - for the third year running, but the Committee firmly believes that the changes contribute to reflecting the improvement in wor ing practices and papers, allied transparency in budgeting. The Committee welcomes the Performance Analysis to a refreshed audit approach resulting in an efficient, smooth audit approach taken by the Chief Executive since her appointment, and process is particularly pleased with the openness shown by the Chief Executive and her willingness to work with the Committee.” ▪ a positive outcome from the internal audit and
▪ the Commission’s focus on delivering Value for oney continues, ent cat on an mana ement although the scale of potential areas for achieving savings is gradually reducing: for the seventh consecutive year we have The system of internal control is based on a continuous process designed to exceeded our savings target, which had been reduced from identify, prioritise and effectively manage the risks to the achievement of the to . Assembly’s strategic goals and priorities, and compliance with policies and procedures. It has been a demanding year in terms of scrutiny and oversight, specifically the challenge we have received from the Commission and Finance The Commission’s Executive Board (the Board) carries out reviews of its Committee around the level and use of Commission resources. Finance and corporate risks throughout the year. The Board also carries out regular horizon Accountability HR have led on producing and assuring the accuracy of information on scanning of emerging risks and closely monitors and reports on the risks establishment, headcount and budgets. This approach has had organisation- identified to ensure the controls are adequate and that progress is being wide benefits in developing ownership of this information across all services, made on further actions to improve the controls. which will serve us well for the future. The Finance team has been instrumental in developing options for future budget strategy and At the start of the 2018-19 year, the corporate risk register contained some presentation, resulting in the Commission and Finance Committee significant risks which have remained on the register because of their welcoming this process for its transparency. ongoing severity, particularly due to their potential impact, despite a sharp focus on mitigation actions.
These risks relate to the following:
▪ dignity and respect Financial Statements
▪ pressures on accommodation
▪ corporate capacity capability to deliver the Commission s strategic goals and priorities
101 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 high andhigh the Commission including byAudit the andRiskAssurance Committee. This threatremains securityCyber is a corporate risk whichhas reviewedbeen regularly, in processes our trust procedures.and resp and dignity around implementation of theAssembly Reform programmeand refocused the risk Throughout the yearwe have added risks around Youththe Parliament and capture, analysis reporting and of risk. focus on change anduncertainty andthe new system which facilitates the Committee wel overview of the effectiveness of risk arrangements.management The impact, Auditthe and Risk Assurance Committee has maintained an As well asconsidering individual corporaterisks in detail andtheir cumulative at alevel. service risks asmuch as possible, however, both risks will continue to be c the Wehave removed risksaround financialand physical pressures from security Assurance Committee. annual plan, regular internal with audit updates to theAu continueto be kept in sharp focus andgoing forward will remain on the of protectivemeasures and awareness raising campaigns. Cyber security will ▪ ▪ ▪ ▪ orporate
( D R) whichcame forceinto in ay 2018. compliance cyber-security Brexit developing proposals Assemblyfor Reform risk r risk comed the continual and visibilityassessment of risksand the
egister due to controls the in placewhich mitigate the with the new eneral Data rotection Regulation
ect from dealing allegationswith of harassment to
hasresponded by continuing to introducea range 102
ditRisk and
monitored identified, managementidentified, continues to takepositive action to addressaudit controls it hasestablished. However, whereweaknesses or issuesare Commission demonstrates good practice in terms of the systems and Theinternal reports audit have identified a number of areas wh Commission reviewsincluding an internal looking audit at the impact of theAssembly including payroll andfinancial delegation Internal work audit hasmaintained the balance au of Committee. areas service andattends each meeting of the Audit andRisk Assurance of Internal Audit for theorganisation. He provides assurancea across range of The Commission nternal Au it purpose. will continue However, the approach to gathering evidenceon, andreporting on assurance review of Assuranceour Framework and concludedthat: 2018 During Audit andRiskAssurance Committee addsa layer further of assurance. assurance state challenge of the process for gathering evidenceof assuranceand the which in turn informed Directorate evidenceon levels of assuranceto inform service The Commission Assurance ramew r rance
Governance Statement. provides a comprehensive components is in placeand operating effectively. This in turn taken to provide assurance eachthat of theassurance map Framework are androbust ensure athat bottom up approach is “ The arra
- ’ s Eventss Review. 19 our co 19 our to to
mentsby an independent member of the Commission be evaluated andupdated to ensureit remainsfit for ’ ’ s Head of GovernanHead s s Assurance Framework has us been ngements underpinning the Commission underpinningthe ngements - sourcedTIAAinternal partners, audit
”
- level assurancestatements. Scrutiny and audit trail to support theAnnual ceAssurance and the fulfils role of Head ,
together with other assurance - level assurancestatements, ed ed to gather help dits of systems dits
,
’ undertook a a undertook s Assurance ere theere ,
’ s
Annual Report and Accounts: 2018 – 2019
▪ developing proposals for Assembly Reform rance Overview
▪ Brexit Assurance ramew r
▪ cyber-security The Commission’s Assurance Framework has been used to help gather evidence on levels of assurance to inform service-level assurance statements, ▪ compliance with the new eneral Data rotection Regulation which in turn informed Directorate-level assurance statements. Scrutiny and ( D R) which came into force in ay 2018. challenge of the process for gathering evidence of assurance and the Throughout the year we have added risks around the Youth Parliament and assurance statements by an independent member of the Commission’s implementation of the Assembly Reform programme and refocused the risk Audit and Risk Assurance Committee adds a further layer of assurance. around dignity and respect from dealing with allegations of harassment to During 2018-19 our co-sourced internal audit partners, TIAA, undertook a Performance Analysis trust in our processes and procedures. review of our Assurance Framework and concluded that: Cyber security is a corporate risk which has been reviewed regularly, including by the Audit and Risk Assurance Committee. This threat remains “The arrangements underpinning the Commission’s Assurance high and the Commission has responded by continuing to introduce a range Framework are robust and ensure that a bottom up approach is of protective measures and awareness raising campaigns. Cyber security will taken to provide assurance that each of the assurance map continue to be kept in sharp focus going forward and will remain on the components is in place and operating effectively. This in turn annual internal audit plan, with regular updates to the Audit and Risk provides a comprehensive audit trail to support the Annual Assurance Committee. Governance Statement.”
We have removed risks around financial pressures and physical security from the corporate risk register due to the controls in place which mitigate the However, the approach to gathering evidence on, and reporting on assurance risks as much as possible, however, both risks will continue to be monitored will continue to be evaluated and updated to ensure it remains fit for
at a service level. purpose. Accountability
As well as considering individual corporate risks in detail and their cumulative nternal Au it impact, the Audit and Risk Assurance Committee has maintained an overview of the effectiveness of risk management arrangements. The The Commission’s Head of Governance and Assurance fulfils the role of Head Committee welcomed the continual assessment and visibility of risks and the of Internal Audit for the organisation. He provides assurance across a range of focus on change and uncertainty and the new system which facilitates the service areas and attends each meeting of the Audit and Risk Assurance capture, analysis and reporting of risk. Committee. Internal audit work has maintained the balance of audits of systems, including payroll and financial delegation, together with other assurance reviews including an internal audit looking at the impact of the Assembly
Commission’s Events Review. Financial Statements
The internal audit reports have identified a number of areas where the Commission demonstrates good practice in terms of the systems and controls it has established. However, where weaknesses or issues are identified, management continues to take positive action to address audit
103 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 ther vernance undertakenyear.during the Committeeconsidered the report to be aassessment good of work are suitably designed and applied effectively arrangementsto secure governance,andinternal management risk control, “… that, The 2018 Members procedures. They alsoplace reliance on theinternal work audit completed on planningandinternal control evaluation ofpart as external their audit internal au workingprotocol in place. TheWales Audit Office has auditors) continue to havean effectiveworking relationship andhave a joint Internal Audit andthe Wales Audit Office (as Commission the report. audit responsibilities resulting from budgetary findingsof the financial deleg Statements andupdating the NAV internal report audit when issuing guidancefor the latest roundof Assurance recommendations. example For The Head to ensure they remain relevant, toup dateand reflect the l datewith latest developments andensures the policies are kept under review andProtect (formerly Concern Public at Work), Internal Audit keeps up to organisations such asHM Treasury, National Audit Office, Wales Audit Office networks ofmembership extensiveand review latest of the materialfrom substantivechanges to either policy during 2018 reported to Audit the andRiskAssurance Committee that therehad been no Commission’son policies fraudand whistleblowing.In March 2 TheInformation w Senior Owner reported there Risk that incidentsNo of fraud have notedbeen during 2018 whistleblowing reported during 2018 and Annual Opinion. Report There presented this to the Audit andRiskAssurance Committee, alongsidehis Fraud and on Report an Annual Governance Assuranceproduced and personal personal data loss that required reporting to the Information Commissioner the Accounting the can Officer take moderate assurance that - ’ 19 Head19 of of Governanceand Assurance undertaken has a review of the expenses. dit workdit on financial delegation andpayroll when undertaking the
Areas Internal Audit’sAnnual Opinion and
, incorpora havenoincidents ofbeen also financial -19. 104
ting theting changessuggested in the system to reflect changes insystem toreflect changes ”. The ”. Audit and Ris - 19. However, through - 19. The19. of Head taken account of the ere Report concludesReport atestpractice. best two ’ s external 019, he019, k Assurancek incidents ation of of ’ s
Profile.aspx?cid 1 to Commission the andreflect the inclusiveand culture environment in Theresults of independent external recognition arealsoactivities imp agreedbeen and are described on page appointment the of new Advisers, Independent new arrangementshave constructive challenge The Commission n e en ent Assurance delivered. Whistleblowing Policy andprocurement the procedures have also been Assurance example, briefingshave givenbeen on therole of Audit the andRisk Team. Following the initial assurance exercisestatement for 2018 through briefingfurther or training sessionsdelivered by the Governance anyor focus trai whichneed further areas identify through the yearand, alongsidethe assurance exercise,statement help to Meetings between the Governance Teamand Heads of Service take place and ICT. training for the Parliament delivered be to specific teams andthis hasincluded delivering governance up from staffacross organisation. the Bespoke governancetraining can also Commission Management Development programme which hasseen take The Governance Teamdelivers a specific governance of module Report, andthe Annual Report of Senior the Information RiskOwner. SchemeLanguages Annual ComplianceAnnual the Report, Environmental website. Exampl obligations, reports regulatory on whicharepublished on the Commission TheCommission carries out formal compliancemonitoring against legal and appropriately. risksthat associated informationwith anddata security aredealt with continuetodevelop our cyber strengthen and guide our governance and assurances around cyber frameworks and internationally recognised frameworks and standards to Officebetween 1Apriland 2018
http://www.assembly.wales/en/bus
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- to the Assemblyto Commissionits and the work. Following executive,
ary Venuesary and Visitors Service (PaVVS) senior staff
31 March 2019. WeMarch31 2019. have used external - home/committees/Pages/Committee Independent 19 .
-
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Annual Report and Accounts: 2018 – 2019
recommendations. For example, incorporating the changes suggested in the Office between 1 April 2018 and 31 March 2019. We have used external Overview internal audit report when issuing guidance for the latest round of Assurance frameworks and internationally recognised frameworks and standards to Statements and updating the NAV financial system to reflect changes in guide our governance and assurances around cyber-security. These help us to budgetary responsibilities resulting from findings of the financial delegation continue to develop and strengthen our cyber-security controls and to ensure audit report. that risks associated with information and data security are dealt with appropriately. Internal Audit and the Wales Audit Office (as the Commission’s external auditors) continue to have an effective working relationship and have a joint The Commission carries out formal compliance monitoring against legal and working protocol in place. The Wales Audit Office has taken account of the regulatory obligations, reports on which are published on the Commission’s internal audit work on financial delegation and payroll when undertaking the website. Examples of this are the Annual Equalities Report, the Official planning and internal control evaluation as part of their external audit Languages Scheme Annual Compliance Report, the Annual Environmental Performance Analysis procedures. They also place reliance on the internal audit work completed on Report, and the Annual Report of the Senior Information Risk Owner. Members’ expenses. The Governance Team delivers a specific governance module of the Assembly The 2018-19 Head of Internal Audit’s Annual Opinion and Report concludes Commission Management Development programme which has seen take that, “… the Accounting Officer can take moderate assurance that up from staff across the organisation. Bespoke governance training can also arrangements to secure governance, risk management and internal control, be delivered to specific teams and this has included delivering governance are suitably designed and applied effectively”. The Audit and Risk Assurance training for the Parliamentary Venues and Visitors Service (PaVVS) senior staff Committee considered the report to be a good assessment of work and ICT. undertaken during the year. Meetings between the Governance Team and Heads of Service take place ther vernance Areas through the year and, alongside the assurance statement exercise, help to identify any areas which need further focus or training. This is then addressed The Head of Governance and Assurance has undertaken a review of the through further briefing or training sessions delivered by the Governance Commission’s policies on fraud and whistleblowing. In March 2019, he Team. Following the initial assurance statement exercise for 2018-19, for Accountability reported to the Audit and Risk Assurance Committee that there had been no example, briefings have been given on the role of the Audit and Risk substantive changes to either policy during 2018-19. However, through Assurance Committee and the role of internal audit. Sessions covering the membership of networks and extensive review of the latest material from Whistleblowing Policy and the procurement procedures have also been organisations such as HM Treasury, National Audit Office, Wales Audit Office delivered. and Protect (formerly Public Concern at Work), Internal Audit keeps up to date with latest developments and ensures the policies are kept under review n e en ent Assurance to ensure they remain relevant, up to date and reflect the latest best practice. 1 The Commission’s non-executive, Independent Advisers50F provide support and No incidents of fraud have been noted during 2018-19. The Head of constructive challenge to the Assembly Commission and its work. Following Governance and Assurance produced an Annual Report on Fraud and the appointment of new Independent Advisers, new arrangements have presented this to the Audit and Risk Assurance Committee, alongside his been agreed and are described on page 19. Annual Report and Opinion. There have also been no incidents of Financial Statements whistleblowing reported during 2018-19. The results of independent external recognition activities are also important to the Commission and reflect the inclusive culture and environment in
The Senior Information Risk Owner reported that there were two incidents of personal data loss that required reporting to the Information Commissioner’s 1 http://www.assembly.wales/en/bus-home/committees/Pages/Committee- Profile.aspx?cid=386
105 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Similar assurance arises from CommissionerStandards independentthe safeguarding the reputation of Members andt availa withbody, responsibility for setting the pay, and pensions financial support Board arrangements of the Commission. Theapplication of Remuneration the Thereview covered assuranceson attended the meeting to provide independent challenge. Head of Service. A member of the Audit andRiskAssurance Committee producedbeen taking account of detailed assurancestatements from each This review considered the assurancestatements from Directors which had arran ement included within which Commission staff work.Further information on Commission the Profile.aspx?cid=375 2 2019. February self- Coretoreview the effectivenessthe of governance of the arrangements wasa ev e o e ect vene o support support to the Standards Commissioner's office. Duringstandards regime. yearthe we have enhanced independent the provide a level high of assurance with regardto Member conduct andthe trackrecord of both the formerCommissioner, andStandards current Theexistence of the office, andthe exceptional expertise, experienceand The xternal ndependent ssurance
http://standardscommissionerwales.org/ http://www.assembly.wales/en/bus-home/committees/Pages/Committee- review andchallengeprocess completed by the ExecutiveBoard on 11 existenceof the ▪ ▪ ble toble Membersand their staff, greatly strengthens the governance
’ s Determination is regularly audited and continues to be effective, so procedures and the effectiveness of the governance arrangements governanceofthe andthe effectiveness procedures awareness of andcompliance with governance rules principles, and againstprogress key achievements
the Using Resources Using the of Wiselythesection Annual Report.
Remuneration Board
nterna contro an overnance :
106
51F 2 , asa statutorily independent
he Assembly.
is is 52F
.
Specific areas Specific of focusand development for 2019 facing a number continue to deliver the Commission Themain strategic concern for the coming yearremains our ability to facesignificant resourcepressures next year. high the andgrowing workl aspects of constitutional changeand operation the of a small withAssembly Commission Thescale of changefuture facing the organisation significant. remains The rea o oc an eve o ment or ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪ ▪
improvements to how makingaim ofthe with existing process oflifecycle the whole Commission a review of corporate recruitment linkingwork its effectively with that of theAssembly and cont ensuring reviewTo andtake forward the work of the arliament, outh organisation helpto aembed cultureof dignity andrespect andrecommendations activities mainstream across the Completing our responseto the Sixth the Assem Starting to plan for how servicesour can best support Membersin Bill pass Assembly’s the namechange, scheduled for May2020should the lanning effectively to ensurea smooth andorderly transition to Wales Bill ReformAssembly programme, including the tostakeholders support the lywydd and developmentthe of the effective politicalEnsuring with andexternal engagement areas for againstprogress areas identified improvement for and of risks management ’ s plansfor electoral reform, theimplications of Brexit and other of unprecedented challenges.
focus orfocus strengthening.
inuing good practice in relation to safeguardingrelation andinto inuingpractice good bly oad, mean that the Assembly Commission will
we can beagile more in in recruiting the ’ s Goalss and atpriorities the same time as
Standardsof Conduct Committee
- 20will include:
Senedd and Elections
–
examining the
Annual Report and Accounts: 2018 – 2019
which Commission staff work. Further information on the Commission is ▪ management of risks Overview included within the Using Resources Wisely section of the Annual Report. ▪ progress against areas identified for improvement and xternal ndependent ssurance ▪ areas for focus or strengthening. 2 The existence of the Remuneration Board51F , as a statutorily independent body, with responsibility for setting the pay, pensions and financial support rea o oc an eve o ment or available to Members and their staff, greatly strengthens the governance The scale of future change facing the organisation remains significant. The arrangements of the Commission. The application of the Remuneration Commission’s plans for electoral reform, the implications of Brexit and other Board’s Determination is regularly audited and continues to be effective, so aspects of constitutional change and the operation of a small Assembly with safeguarding the reputation of Members and the Assembly.
the high and growing workload, mean that the Assembly Commission will Performance Analysis
Similar assurance arises from the independent Standards Commissioner52F . face significant resource pressures next year. The existence of the office, and the exceptional expertise, experience and The main strategic concern for the coming year remains our ability to track record of both the former and current Standards Commissioner, continue to deliver the Commission’s Goals and priorities at the same time as provide a high level of assurance with regard to Member conduct and the facing a number of unprecedented challenges. standards regime. During the year we have enhanced the independent support to the Standards Commissioner's office. Specific areas of focus and development for 2019-20 will include:
ev e o e ect vene o nterna contro an overnance ▪ Ensuring effective political and external engagement with arran ement stakeholders to support the lywydd and the development of the Assembly Reform programme, including the Senedd and Elections Core to the review of the effectiveness of the governance arrangements was a Wales Bill self-review and challenge process completed by the Executive Board on 11 February 2019. ▪ lanning effectively to ensure a smooth and orderly transition to Accountability the Assembly’s name change, scheduled for May 2020 should the This review considered the assurance statements from Directors which had Bill pass been produced taking account of detailed assurance statements from each Head of Service. A member of the Audit and Risk Assurance Committee ▪ Starting to plan for how our services can best support Members in attended the meeting to provide independent challenge. the Sixth Assembly
The review covered assurances on: ▪ Completing our response to the Standards of Conduct Committee recommendations and mainstream activities across the ▪ progress against key achievements organisation to help embed a culture of dignity and respect
▪ awareness of and compliance with governance principles, rules and ▪ To review and take forward the work of the outh arliament, procedures and the effectiveness of the governance arrangements ensuring continuing good practice in relation to safeguarding and Financial Statements linking its work effectively with that of the Assembly and
▪ Commission a review of corporate recruitment – examining the 2 http://www.assembly.wales/en/bus-home/committees/Pages/Committee- whole lifecycle of the existing process with the aim of making
Profile.aspx?cid=375 improvements to how we can be more agile in recruiting in the http://standardscommissionerwales.org/
107 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 operateddevelopedand effectively. year,systems the andprocesses within our governanceframework were process of addressed.being I satisfied amalso that, over the course of the identified through assurance our processes have been addressed or are in the continueto facesignificant challenges. am satisfiedI that the weaknesses govern amI confidentIn summary, that the organisation standard high hasa of very onc n tatement
Chief xecutive the andClerk of Assembly anon ntonia i ate: 1 ance. The strength of this position is particularly important aswe uly 201 introduction introduction aof newonlinerecruitment system. term.long This will run alongside but in advance the of 9 9
108
Annual Report and Accounts: 2018 – 2019
long term. This will run alongside but in advance of the Overview introduction of a new online recruitment system.
onc n tatement
In summary, I am confident that the organisation has a very high standard of governance. The strength of this position is particularly important as we continue to face significant challenges. I am satisfied that the weaknesses identified through our assurance processes have been addressed or are in the process of being addressed. I am also satisfied that, over the course of the year, the systems and processes within our governance framework were operated and developed effectively. Performance Analysis
anon ntonia i Chief xecutive and Clerk of the Assembly ate: 1 uly 2019
Accountability Financial Statements
109 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Remuneration andstaff and others paid bypaid the Commission. andothers Sport and Public Accounts. Public Sport and Careand Social AffairsCommunities; Finance; External Health, andLegislation; Additional Communications; Economy, Infrastructure and Skills; Equality, Local Communications; Equality, Government Economy, Infrastructure Skills; and and and RuralAffairs; Affairs;and Legislative Welshand Culture, Constitutional Language additional salaries fol as at £66,847 ( inpublished May 2018, Members set own its Annual Report. Redhouse) receivea day rateof £267. As an independent Board, it publ (Ronnie Alexander,Jane Roberts, Dame Trevor Reaney and Michael ThereceivesChair a day rate The£333. of Boardthe four members other of sinceSeptember 2015. September 2010. TheBoard setting Members for for WalesAssembly National Theindependent Remuneration Board(the establishedBoard) by the o i Remuneration about Commission office- andcommentary This information financial sets out of the section report Remuneration staff and 55 54 audit to is sub ect table This Business Committee Member Member Committee Business (lower) Chairs Committee (higher) Chairs Committee Commissioners Assembly fficer Presiding Deputy fficer Presiding Position Committees Young were Education;Children, Change Peopleand Climate Committees were Petitions and Standards ofConduct. Standards Committees and werePetitions 2017-18,
£65,344). Thefollowing positions were entitled to ’ PayandAllowances. The Board became operational in 54F 55
53F
54 TheDetermination on Members
lows:
has been
(Remuneration) ’ base salary for the salary base 110 chaired rom pril pril rom Measure 2010Measure has responsibility by Dame Dawn Primarolo Dawn by Primarolo Dame
£42,824 £13,578 £13,578 £13,578 £21,934 £21,934 £9,045 £9,045 £9,045
’ 2018 Pay andAllowances,
holders, staff staff holders, –19 rom pril 7 pril rom , financial year Environment ishes £13,273 £13,273 £13,273 £41,861 £41,861 £21,441 £21,441 £8,842 £8,842 £8,842
56 Commission chargea direct on theWelsh ConsolidatedFund The costssalary for thePresiding Officer and cannotdisaggregated be from the pension andCash Equivalent Transfer ValuesasCommissioners (CETV) of their remuneration related to their rolesas Commissioners. Theiraccrued Theirpension details arenot included in thedetails below becauseonly part The during Commissionersserved who Commission, and four Assemblyother Membersapp of fiveCommissioners: Llywydd the (Presiding Officer), Government of WalesAct 2006 TheCommission wasestablished in May 2007 under Section 27 of the ommission o ders offi e Resource Accounts contain disclosure the information. accounts for administrative efficiency. The Welsh Government Consolidated Counsel the General andthey arecharged to the Commission TheCommission paysthe salaries andrelated costs of Welsh Ministersand for whichseparateannual accountsare viapublished Assembly the website themembersAssemb ofNational are TheCommission doesnot provide any benefits £36,756). member of the group to a maximum of£13,578 ( received an additional officeholder 1 From April a 2018 leader of a political group without an executiverole
www. assembly.wales
2017 ’ s resourceaccounts - 18, £13,273) plus an£13,273) plus additional £1,044 (2017
(the 2006(the Act). TheCommission is made up .
total amounts accrued. accrued. amounts total ’ s allowancecalculated alevel using base ly forly WalesMembers additional 2018 – the the 19 - are listed on pages are in
Deputy Presiding Officer are £37,601 of ( salary and are not charged toarenot and the charged - kind.Members Assembly ointed byAssembly. the who chairs the
- 18
’ Pension Scheme , £1,021 ’ s reso 2017 14 ) for every every ) for urce urce
to to - 18, 15 .
55F 56 .
Annual Report and Accounts: 2018 – 2019
From 1 April 2018 a leader of a political group without an executive role Overview Remuneration and staff received an additional office holder’s allowance calculated using a base level of £13,578 (2017-18, £13,273) plus an additional £1,044 (2017-18, £1,021) for every This section of the report sets out financial information member of the group to a maximum additional salary of £37,601 (2017-18, £36,756). and commentary about Commission office-holders, staff and others paid by the Commission. The Commission does not provide any benefits-in-kind. Assembly Members are members of the National Assembly for Wales Members’ Pension Scheme 56 Remuneration o i for which separate annual accounts are published via the Assembly website 55F .
The independent Remuneration Board (the Board) established by the The Commission pays the salaries and related costs of Welsh Ministers and Performance Analysis National Assembly for Wales (Remuneration) Measure 2010 has responsibility the Counsel General and they are charged to the Commission’s resource for setting Members’ Pay and Allowances. The Board became operational in accounts for administrative efficiency. The Welsh Government Consolidated September 2010. The Board has been chaired by Dame Dawn Primarolo Resource Accounts contain the disclosure information. since September 2015. ommission offi e o ders The Chair receives a day rate of £333. The four other members of the Board The Commission was established in May 2007 under Section 27 of the (Ronnie Alexander, Dame Jane Roberts, Trevor Reaney and Michael Government of Wales Act 2006 (the 2006 Act). The Commission is made up Redhouse) receive a day rate of £267. As an independent Board, it publishes of five Commissioners: the Llywydd (Presiding Officer), who chairs the its own Annual Report. The Determination on Members’ Pay and Allowances, Commission, and four other Assembly Members appointed by the Assembly. published in May 2018, set Members’ base salary for the 2018–19 financial year The Commissioners who served during 2018–19 are listed on pages 14 to 15. at £66,847 (2017-18, £65,344). The following positions were entitled to additional salaries as follows: Their pension details are not included in the details below because only part of their remuneration related to their roles as Commissioners. Their accrued Accountability Position rom pril rom pril 7 pension and Cash Equivalent Transfer Values (CETV) as Commissioners Presiding fficer £42,824 £41,861 cannot be disaggregated from the total amounts accrued. Deputy Presiding fficer £21,934 £21,441 The salary costs for the Presiding Officer and the Deputy Presiding Officer are Assembly Commissioners £13,578 £13,273 a direct charge on the Welsh Consolidated Fund and are not charged to the 54 Committee Chairs (higher)53F £13,578 £13,273 Commission’s resource accounts. 55 Committee Chairs (lower)54F £9,045 £8,842
Business Committee Member £9,045 £8,842
This table is sub ect to audit
Financial Statements 54 Committees were Children, Young People and Education; Climate Change, Environment and Rural Affairs; Constitutional and Legislative Affairs; Culture, Welsh Language and Communications; Economy, Infrastructure and Skills; Equality, Local Government and Communities; External Affairs and Additional Legislation; Finance; Health, Social Care and Sport and Public Accounts. 55 Committees were Petitions and Standards of Conduct. 56 www.assembly.wales
111 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 rights. (Pension benefits are shown to the nearest £1, toareshownnearest the benefits rights. (Pension to transfer a due or of pension decrease excludes or any increase to inflation due increases Theby made individual). (thecontributions the by less 20) increase multiplied real pension This table is sub ect to audit. audit. to is sub ect table This Table1 59 58 57 This ensures the Assembly andits committees can convene, encourage property, staf TheCommission hasa duty to ensure thethat Assembly is providedwith the Welshof Ministers ofindependent the Government. under paragraph 3 of Schedule 2 to the 2006 Act. TheCommission is Executive Chief and Clerk practice Commission the has delegated its operational responsibilities to the Chief the Executive of the Commission andPrincipal its Accounting Officer. In The Clerk of theAssembly (appointed under Section 26 of the 2006 Act) is audit. to is sub ect table This Table2 of the 2017 actuarial valuation. 2017 actuarial of the factorscalculation following CETV review the factors ofthe in the ofall used oncompletion accounting during the period. Presiding Officer Officer Presiding -Deputy AM Ann ones Officer Presiding AM ones Elin title and ame Officer Officer AM Ann ones AM ones Elin title and ame The year in calculated is increase accruedreal the of pension during value as(the benefits CETV at the start of the year has been year been has the start of the at CETV accrual Allowancepension mayAnnual of incur result Some a as members tax charges : Single: total figure of remuneration : Presiding Officer: Presiding andDeputy Officer f andservices it requires to undertake obligations. its statutory – – –
Presiding Officer Officer Presiding Deputy Presiding Deputy
£’000 105
85 , with some exceptions. Itsstaff are appointed -110 -110 – - 90
alary
7 re £’000 105 increase increase
pension pension 85 -stated for these members -stated for members these £’000 £’000 -110 -110 – - 0-2.5 0-2.5 0-2.5 0-2.5 90 112 eal
in
£’000 pension pension accrued 000) – – pension benefits enefits £’000 40 35- otal - Pension Pension 35 33 . -45 -45
40
7 £’000 56F 5
7 arch arch 57F 5 £’000 8 C C at 3 at 3 - 38 36 715 715 717 717
due due
£’000 140 120 to a change in the in the change a to arch arch £’000 C C at 3 at 3 - - 656 656 673 673 - 145 125 58F 5 otal otal
9
increase increase 7 in C £’000 140 120 £’000 eal - - - 145 125 34 18
Service Compensation Service Scheme. would result in individual the receiving compensation as open The senior managers covered by this report hold appointmentswhich are interests that may conflict with their duties. Delegation. Directors havedeclared that they no significant hold third level were posts agreed in accordance thewith Commission The Commission Service members of Civil the Service arebut entitled to Th Commission, are made on merit on the basis of fairand open competition. Commission of Appointments staff senior ommission during served andconstructively challenged in their roles. TheIndependent Adviserswho Commissioners and Asse the The CommissionAssembly appointsIndependent Advisers to ensure that nde endent d isers and ommittee mem ers body inspiresthat theconfidence parliamentary of the ofpeople Wales. aspirationsupport the to make the Assembly an accessi awareness public democraticthe with engagement of and processand ave Tosh ave Siwan avies Crompton Adrian Manon Antonia i ame is approach is - ended. Early termination, other than for misconduct or resignation,
p ension
–
from ebruary 201 ebruary from 2018
– arrangements. ’ in line civilwith service arrangements. Staff arenot
s seniors staffareshown in the table below. These director to 20 uly 201 uly 20 to – 19 arelisted on pages mbly
staff, on terms and conditionsand termson staff, byset the
’ s seniors management tea isk Assurance Committee meetings Committee isk Assurance attended Tosh ave irector of usiness Assembly irector of usiness Assembly irector of meeting Committee Advisory Workforce and Engagement one emuneration, one of out two Co isk Assurance meetings Commission of out six attended Antonia i Manon Assembly ofthe Clerk and Executive Chief itle emuneration Committee meetings Committee emuneration
and attendance at meetings at attendance and 16
to to Assembly Assembly 19 benefits under .
mmittee meetings, meetings, mmittee four out of four of out four esources esources , ble andble effective six out of six Audit and and Audit six six of out set inout the Civil m arem supported ’ s Instrument of s
the C the
Audit and and Audit
and one one and two seven ivil
party party
and and
out of out
-
Annual Report and Accounts: 2018 – 2019
Table 1: Single total figure of remuneration public awareness of and engagement with the democratic process and Overview
ame and title alary Pension otal support the aspiration to make the Assembly an accessible and effective 5758 enefits56F 57F parliamentary body that inspires the confidence of the people of Wales. – 7– - 7- - 7- £’000 £’000 £’000 £’000 £’000 £’000 nde endent d isers and ommittee mem ers Elin ones AM – 105-110 105-110 33 36 140-145 140-145 Presiding Officer The Assembly Commission appoints Independent Advisers to ensure that Commissioners and the Assembly’s senior management team are supported Ann ones AM - Deputy 85-90 85-90 35 38 120-125 120-125 Presiding Officer and constructively challenged in their roles. The Independent Advisers who served during 2018–19 are listed on pages 16 to 19. This table is sub ect to audit.
ommission senior staff Performance Analysis Table 2: Presiding Officer and Deputy Presiding Officer – pension benefits
ame and title eal otal C C eal Appointments of Commission staff, on terms and conditions set by the increase accrued at 3 at 3 increase Commission, are made on merit on the basis of fair and open competition. in pension arch arch in C 59 pension 58F This approach is in line with civil service arrangements. Staff are not £’000 £’000 £’000 £’000 £’000 members of the Civil Service but are entitled to benefits under the Civil Elin ones AM – Presiding Officer 0-2.5 40-45 717 656 18 Service pension arrangements.
Ann ones AM – Deputy Presiding 0-2.5 35-40 715 673 34 The Commission’s senior staff are shown in the table below. These director- Officer level posts were agreed in accordance with the Commission’s Instrument of This table is sub ect to audit. Delegation. Directors have declared that they hold no significant third party interests that may conflict with their duties. The Clerk of the Assembly (appointed under Section 26 of the 2006 Act) is the Chief Executive of the Commission and its Principal Accounting Officer. In The senior managers covered by this report hold appointments which are practice the Commission has delegated its operational responsibilities to the open-ended. Early termination, other than for misconduct or resignation, Accountability Chief Executive and Clerk, with some exceptions. Its staff are appointed would result in the individual receiving compensation as set out in the Civil under paragraph 3 of Schedule 2 to the 2006 Act. The Commission is Service Compensation Scheme. independent of Ministers of the Welsh Government. ame itle and attendance at meetings
The Commission has a duty to ensure that the Assembly is provided with the Manon Antonia i Chief Executive and Clerk of the Assembly property, staff and services it requires to undertake its statutory obligations. Manon Antonia i attended six out of seven This ensures the Assembly and its committees can convene, encourage Commission meetings, six out of six Audit and isk Assurance Committee meetings, two out of two emuneration Committee meetings and 57 The value of pension benefits accrued during the year is calculated as (the real increase in one out of one emuneration, Engagement and pension multiplied by 20) less (the contributions made by the individual). The real increase Workforce Advisory Committee meeting excludes increases due to inflation or any increase or decrease due to a transfer of pension
Adrian Crompton – to 20 uly 201 irector of Assembly usiness Financial Statements rights. (Pension benefits are shown to the nearest £1,000). 58 Some members may incur Annual Allowance tax charges as a result of pension accrual Siwan avies – from ebruary 201 irector of Assembly usiness during the accounting period. ave Tosh irector of Assembly esources 59 CETV at the start of the year has been re-stated for these members due to a change in the ave Tosh attended four out of four Audit and factors used in the CETV calculation following the review of all of the factors on completion isk Assurance Committee meetings and one of the 2017 actuarial valuation.
113 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 rights. excludeor or decreases any to increase inflation due increases The by made individual). (thecontributions the by less 20) increase multiplied real pension relevant meetings that correspond to their individual responsibilities. no Aside from the Chief Executiveand Clerk of the Assembly, the directorsdo 60 overtime,grosssalary, includes andrecruitment retention allowances.“Salary” audit. to is sub ect table This Table3 Elisabeth ones ones Elisabeth Craig 2018 to 20 uly 2019 ebruary from 201 to 2 April 201 from April 2 The calculatedin increase real year as (the is accrued the of pension during value benefits t attendt all Commission andCommittee meetings. The directors attend
: Single total Single : figure of remuneration Stephenson Stephenson
0 100 1 0-1 1 0-1 110 80 (£’000) Salary
10 - -11 -11 10 - - - 0 8 1 -
0 120 10 11 90 -
- -120 -120 - -110 -110 - 12 80
9 Chief egal Adviser Adviser egal Chief meeting Committee Advisory Workforce and Engagement emuneration, one of out one attended Stephenson Craig Engagement Director of meeting Committee Advisory Workforce and Engagement emuneration, one of out 10 114 -
0 £ 000 8 92 16 1 8 6 -
0 59F 0 due to a transfer of pension pension of transfer to a due
6 16 - 1
0 180 190-1 1 -100 9 -100 Total (£’000) 1 -1 0 -1 0 - - - 18 0 20 9
- -
0
160 160 1 1 - -100 9 -100 10 -1 0 -1 0 - - 1 0 16 16
- 1 -
in the median salary is ain median the salary Themain factor contributing to increase the of approximately £33,304 remunerationmedian the workforce, the of which was£34,315 (2017 £135,000 for Assembly Wales Commissioninfinancial the year2018 Theremunerationbanded the of audit. to is sub ect table This 2018 There were no benefits include Employer (including agencytemporary and as staff) at31 March 2019. They not do Salaries arethe annualised, time equivalentfull re remuneration of the Commission staff is indisclosed the following table. highest The relationship sa aries staff ommission Manon Antoniazzi was£125,170 andfor Claire Clancy was£153,785. for Siwan Davies was £89,817. The2017 The detailed within note 2 paid in 201 cost£ of CommissionAssembly accountsand has been in paid 201 terms andthe cost of £ JonesElisabeth receive any bonus payments or The ExecutiveChief and ofClerk the Assembly andthe directors do not atio remuneration total edian director paid and ofhighest 2018 –
19 - ). or in in or paid director during year the ended 31 March 2019 and the median 125
- 19 full year19 full forequivalent Adrian salary Crompton was£124,953 and 9 - 130 - 20 20 - 18, £125,000 ,000 is provided for within201 the . 17
left theAssembly Commission on between mid the Thesepayments were part of a wider oluntary ExitScheme ’ – s National InsuranceSuperannuation or contributions. 18.
- 115 on on in
of the of pay awardimplemented in August 2018. Theratio -
- kind or performancekindor related bonuses payable in 13 120 –
September September
£130,000 ,000 is,000 providedfor within 201 the se benefits
accounts. highest - 9 point of the banded remuneration theof - 20 - 0,000 0,000 ) . 18 year full equivalent for salary .This 3.86was times -
Craig Stephenson willleaving be in 201 - paid director in the National -
kind. 9
under agreedunder terms andthe –
,000 0
, muneration of all staff 8 31 . - – 1 9 May May £
accounts and 201 - 19 was£130,000 ( 9 2017 three
2 ,000 ( under agreed 2017 8 - - 18,
1 9
- percent
18,
will 3.83 0,000 0 , 0 be be . ) the the
– - £
Annual Report and Accounts: 2018 – 2019
The Chief Executive and Clerk of the Assembly and the directors do not Overview out of one emuneration, Engagement and receive any bonus payments or benefits-in-kind. Workforce Advisory Committee meeting Elisabeth Jones left the Assembly Commission on 31 May 2019 under agreed Craig Stephenson Director of Engagement terms and the cost of £115-120,000 is provided for within the 2018-19 Craig Stephenson attended one out of one accounts and has been paid in 2019-20. Craig Stephenson will be leaving the emuneration, Engagement and Workforce Advisory Committee meeting Assembly Commission on 13 September 2019 under agreed terms and the
Elisabeth ones Chief egal Adviser cost of £125-130,000 is provided for within the 2018-19 accounts and will be paid in 2019-20. These payments were part of a wider oluntary Exit Scheme Aside from the Chief Executive and Clerk of the Assembly, the directors do detailed within note 2 of these accounts. not attend all Commission and Committee meetings. The directors attend relevant meetings that correspond to their individual responsibilities. The 2018-19 full year equivalent salary for Adrian Crompton was £124,953 and Performance Analysis for Siwan Davies was £89,817. The 2017-18 full year equivalent salary for Table 3: Single total figure of remuneration Manon Antoniazzi was £125,170 and for Claire Clancy was £153,785.
Salary (£’000) Total (£’000) ommission staff sa aries 0 £ 000 59F
0 0 0 0 0 0 The relationship between the mid-point of the banded remuneration of the highest-paid director during the year ended 31 March 2019 and the median 1 0-1 11 -120 1 6 180-18 160-16 from 2 April 201 remuneration of the Commission staff is disclosed in the following table. Salaries are the annualised, full time equivalent remuneration of all staff - -10 - 1 - 10-1 to 2 April 201 (including agency and temporary staff) as at 31 March 2019. They do not include Employer’s National Insurance or Superannuation contributions. 10-1 - 6 - 1 -20 - from ebruary 2019 There were no benefits-in-kind or performance related bonuses payable in 2018–19 or in 2017–18. - 0 120-12 8 - 0 160-16 Accountability to 20 uly 2018 0 – 0 – 110-11 10 -110 8 1 -1 0 1 -1 0 £ £ 100-10 90-9 92 190-19 1 -1 0 and of highest paid director 0,000 – ,000 2 ,000 0,000 edian total remuneration , , 0 80-8 -80 16 16 9 -100 9 -100 atio . .
This table is sub ect to audit. This table is sub ect to audit.
“Salary” includes gross salary, overtime, recruitment and retention allowances. The banded remuneration of the highest-paid director in the National Assembly for Wales Commission in the financial year 2018-19 was £130,000 -
£135,000 (2017-18, £125,000 – £130,000). This was 3.86 times (2017-18, 3.83) Financial Statements
the median remuneration of the workforce, which was £34,315 (2017-18, 60 The value of pension benefits accrued during the year is calculated as (the real increase in £33,304). pension multiplied by 20) less (the contributions made by the individual). The real increase exclude increases due to inflation or any increase or decreases due to a transfer of pension The main factor contributing to the increase of approximately three percent rights. in the median salary is a pay award implemented in August 2018. The ratio
115 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 In 2018–19 In moved up has increased by 0.8 that employeesthat received a Living Wage,£132,000 (2017 to highest- pensions. employercontributions pension and cashthe equivalenttransfer value of Total remuneration i £125,000). paid director. Remuneration ranged from £18,
and and one band. one 18 2017–18 ncludes salary. It It ncludesdoessalary. not include severancepayments,
per centper as the there was no remuneration inpaid excess of the
salary the of 116 highest paid director has 000 -18, £16, , whichensured 000
to to or decrease Theby made individual). the increase real by 20) multiplied pension 3 theydate ceased and at office tofor holders. hold post holders post previous 2 1 date. that at as calculated above stated figure T the and pril 201 23 on ommission the from retired lancy laire audit. to is sub ect table This Table ensions iser egal ief Ser i es ommission of ire tor eso r es of ire tor ief ssembl t e of ler an e ti e ief
Real increase in increase Real 2. The accruedof pension dur value benefits Total201 31March at sum related lump and age accrued pension at pension ire tor of ssembl ssembl of ire tor siness ssembl of ire tor al r a r a al 0 sum of 10 sum plus alump 4 2. plus lump lump plus 2. : Senior management Senior : e ti e an ler of t e ssembl t e of ler an e ti e o sum of 0 sum s
2. due t due £’000
0 0 0 12. n a .0 2. 2. 2. 2. 60F pension and related lump sum at pension age pension at sum lump related and pension o a transfero a rights. ofpension 1
: Elisabeth Jones Elisabeth siness : 0 Dave Tosh Dave 0 plus alump plus (the real increase in any sum) in increase real lump (the plus of 1 0 sum sum of 120 sum Total a r Total a r
plus lump –
pension benefits
o : : Siwan Davies Davies Siwan Crompton Adrian £’000 0 0
: 1 Craig Stephenson Craig 0 1 12 n a 20
61F 2
s
exclude any or to increase due inflation increases ing the year in calculated is increase real the as(the ing ar 0 ar
: : Claire Clancy Clancy Claire Antoniazzi Manon
T at at T –
from 4 February 2019 4February from £’000 – 1 033
20 to 20 July 2018 20July to 33 91
n a 62F
3
–
to 23 April 2017 April 23 to ar 0 ar T at at T .
– less (the contributions (the less
from 24 April 2017 April 24 from £’000
1 0 2 1 0 1
al r a al r a 9
for current current for T £’000
n a 29 23 1 3 2
Annual Report and Accounts: 2018 – 2019
has increased by 0.8 per cent as the salary of the highest paid director has ensions Overview moved up one band. Table 4: Senior management – pension benefits In 2018–19 and 2017–18 there was no remuneration paid in excess of the al r a Total a r T at T at al r a 1 2 3 highest-paid director. Remuneration ranged from £18,000, which ensured o 60F o 61F ar 0 62F ar 0 T that employees received a Living Wage, to £132,000 (2017-18, £16,000 to £’000 £’000 £’000 £’000 £’000
£125,000). ief e ti e an ler of t e ssembl : Manon Antoniazzi – from 24 April 2017
Total remuneration includes salary. It does not include severance payments, 2. .0 1 20 20 1 0 29 employer pension contributions and the cash equivalent transfer value of pensions. ief e ti e an ler of t e ssembl : Claire Clancy – to 23 April 2017 Performance Analysis n a n a n a 1 2 n a
ire tor of ssembl siness: Adrian Crompton – to 20 July 2018
0 2. plus lump 0 plus lump 91 0 2 sum of 0 sum of 120 12
ire tor of ssembl siness: Siwan Davies – from 4 February 2019
0 2. 0 3
ire tor of eso r es: Dave Tosh
0 2. 0 33 1 23
ire tor of ommission Ser i es: Craig Stephenson Accountability 2. plus a lump 0 plus a lump 1 033 sum of 10 12. sum of 1 0 1
ief egal iser: Elisabeth Jones
0 2. 0 1
This table is sub ect to audit.
laire lancy retired from the ommission on 23 pril 201 and the T figure stated above as calculated at that date.
1 Real increase in pension and related lump sum at pension age. Financial Statements 2 Total accrued pension at pension age and related lump sum at 31 March 2019 for current post holders and at date they ceased to hold office for previous post holders. 3 The value of pension benefits accrued during the year is calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increase or decreases due to a transfer of pension rights.
117 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 career(nuvo basis withplus) a normal pension age of 60; andoneproviding benefits on a whole three providing benefits on a basis(classic, or classicfinal premium salary Principal CivilPension Service Scheme(PCSPS). ThePCSPS hasfour sections: in alpha.joined service to Prior that date, participated civil i servants datethat all newly appointedand civilthe servants majority of those already pensionequal age to the member alpha, whichprovidesbenefits on a career average basis with a normal wasintroduced servants pension arrangements. 1 From 2015 April a new pension scheme for civil Pension er i e i i some months from their normalage onpension 1 2012April will switch into alpha afterPCSPS 1 April 2015. Thosewho were between 10 yearsand 13 yearsand 5 yearswithin 10 of their normal agepension on 1 April 2012 remained in the PensionsIncrease legislation. Existing members of the PCSPSwho were premium, classic plus, nuvos andalpha are increased annually in line with votedmonies by Parliament each year. Pensionspayable under classic, These arrangementsstatutory are unfunded with thecost of benefits met by combined val the official has benefitsin both the PCSPSand alpha, the figurequoted is the for officials show pension earned in PCSPS or alpha on based their whenthey final salary leavealpha. (Thepension figures quoted benefits in one of of sections PCSPS thehavingthe final salary those switch to alpha have their PCSPS benefits Classic is essentially plus a hybrid with benefits for servicebefore 1 October foreachyear of service. Unlikenois automatic classic, lu there premium, benefits accrueat the rate of 1/60th of final pensionable earnings equivalent to three years final pensionable earningsfor each year of service. In addition, a sum lump classic nuvos plus, and alpha. in Benefits classic accrueat the rate of 1/80th of centper 8.05 andforclassic, premium,earnings membersof of pensionable Employee contributions are salary anwith employer contribution (partnershippension account). arrangement benefitdefined a or Members joining from October 2002 may for opt either appropriate the t ime ime between 12015 2022. June andAll 1 February members who benefits for staffare Assembly providedthrough the Civil Service ue of ensions s) a normalwith pension age of 65. their benefits in the two schemes.) ’ – initial is pension payable on retirement. For the Civil Servants and Othersthe Pension Civil Servants Scheme or
- “ ’ related andrange between 4.6cent per money purchase s StatePension Age 65 (or higher). if From 118 “banked ” , ” – with those with earlier withwith those stakeholder pension
as appropriate.as Where
mp sum. n the benefits websitethe Further detailsabout the Civilpension Service arrangementscan found be at ages). schemes, notebut th alphafigure quoted the is the combined value of alpha (Thepension figures quoted for senior staffshow pension earned in PCSPS or of nuvos, and higherthe of 65 or State Pension Agefor members of a is age 60 for members of classic, andpremium classic plus, 65 for members member of scheme ifthe they are already ator over pension age. Pension when they reach pension age, or Theaccrued pension quoted is the pension the member is entitled to receive provided risk benefit cover (death in serviceand ill healthretirement). 0.5 further per cent to coverof pensionable salary the cost of centrally addition to the employer employer will match these up to a limit of 3 per cent (inof pensionable salary not havedoes to contribute, but where they make do contributions, the product chosen by theemployee from a pan cent (depending on age the of the member) into a stakeholder pension employer makes a basic contribution of between 8 per cent and 14.75 per The partnership pension account is a stakeholder pension arrangement. The FinanceAct 2004. giveup (commute) pension for a lump sumup to the limits set by the except that accrual the rateis 2.32 per cent. In all cases members may opt to Increase legislation. Benefits in alpha build up in a similar way to nuvos, schemethat year and the accrued pension is uprated in line pension account is credited with 2.3 per cent of their pensionable earningsin membership. At the endof scheme yearthe (31 March) the member on based their pension 2002 worked out asin premium. In nuvos a member builds up a pension calculated2002 broadly classic asper andbenefits for service from October
–
as appropriate. Where the official has benefits in both the PCSPS andPCSPS in the both benefits has theappropriate. official as Where www.civilservicepensionscheme.org.uk
at part of that pension may be payable from different able earningsduring their period of scheme
’ s basic s contribution). Employersalso contribute a
immediately on ceasing to an be active el of providers. Theemployee their
benefitsin the two with Pensionswith ’ s earned lpha.
-
Annual Report and Accounts: 2018 – 2019
i i er i e ensions 2002 calculated broadly as per classic and benefits for service from October Overview 2002 worked out as in premium. In nuvos a member builds up a pension Pension benefits for Assembly staff are provided through the Civil Service based on their pensionable earnings during their period of scheme pension arrangements. From 1 April 2015 a new pension scheme for civil membership. At the end of the scheme year (31 March) the member’s earned servants was introduced – the Civil Servants and Others Pension Scheme or pension account is credited with 2.3 per cent of their pensionable earnings in alpha, which provides benefits on a career average basis with a normal that scheme year and the accrued pension is uprated in line with Pensions pension age equal to the member’s State Pension Age (or 65 if higher). From Increase legislation. Benefits in alpha build up in a similar way to nuvos, that date all newly appointed civil servants and the majority of those already except that the accrual rate is 2.32 per cent. In all cases members may opt to in service joined alpha. Prior to that date, civil servants participated in the give up (commute) pension for a lump sum up to the limits set by the Principal Civil Service Pension Scheme (PCSPS). The PCSPS has four sections: Finance Act 2004. three providing benefits on a final salary basis (classic, premium or classic Performance Analysis plus) with a normal pension age of 60; and one providing benefits on a whole The partnership pension account is a stakeholder pension arrangement. The career basis (nuvos) with a normal pension age of 65. employer makes a basic contribution of between 8 per cent and 14.75 per cent (depending on the age of the member) into a stakeholder pension These statutory arrangements are unfunded with the cost of benefits met by product chosen by the employee from a panel of providers. The employee monies voted by Parliament each year. Pensions payable under classic, does not have to contribute, but where they do make contributions, the premium, classic plus, nuvos and alpha are increased annually in line with employer will match these up to a limit of 3 per cent of pensionable salary (in Pensions Increase legislation. Existing members of the PCSPS who were addition to the employer’s basic contribution). Employers also contribute a within 10 years of their normal pension age on 1 April 2012 remained in the further 0.5 per cent of pensionable salary to cover the cost of centrally- PCSPS after 1 April 2015. Those who were between 10 years and 13 years and 5 provided risk benefit cover (death in service and ill health retirement). months from their normal pension age on 1 April 2012 will switch into alpha sometime between 1 June 2015 and 1 February 2022. All members who The accrued pension quoted is the pension the member is entitled to receive switch to alpha have their PCSPS benefits “banked”, with those with earlier when they reach pension age, or immediately on ceasing to be an active benefits in one of the final salary sections of the PCSPS having those benefits member of the scheme if they are already at or over pension age. Pension based on their final salary when they leave alpha. (The pension figures quoted age is 60 for members of classic, premium and classic plus, 65 for members Accountability for officials show pension earned in PCSPS or alpha – as appropriate. Where of nuvos, and the higher of 65 or State Pension Age for members of alpha. the official has benefits in both the PCSPS and alpha, the figure quoted is the (The pension figures quoted for senior staff show pension earned in PCSPS or combined value of their benefits in the two schemes.) alpha – as appropriate. Where the official has benefits in both the PCSPS and alpha the figure quoted is the combined value of their benefits in the two Members joining from October 2002 may opt for either the appropriate schemes, but note that part of that pension may be payable from different defined benefit arrangement or a “money purchase” stakeholder pension ages). with an employer contribution (partnership pension account). Further details about the Civil Service pension arrangements can be found at Employee contributions are salary-related and range between 4.6 per cent the website www.civilservicepensionscheme.org.uk and 8.05 per cent of pensionable earnings for members of classic, premium, classic plus, nuvos and alpha. Benefits in classic accrue at the rate of 1/80th of Financial Statements final pensionable earnings for each year of service. In addition, a lump sum equivalent to three years’ initial pension is payable on retirement. For premium, benefits accrue at the rate of 1/60th of final pensionable earnings for each year of service. Unlike classic, there is no automatic lump sum. Classic plus is essentially a hybrid with benefits for service before 1 October
119 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 taken. Lifetimefrom AllowanceTax maywhich due be when pension benefitsare takenot account of any actual or potential toreduction benefits resultin Pension Schemes (Transfer Values) (Amendment) Regulations anddo2008 own cost. CETVsare worked inout accordance Thewith Occupational the member asa result of their arrangements. They alsoinclude any additional benefitpension accrued to arrangementtransferredhaswhich member the pension Civilto Service the Thefigures include thevalue of any pension benefit in another schemeor not justnot their service in a capacity senior to which disclosureapplies accrued asa consequenceof their total membership of the pension scheme, Thepension figuresshown relate to the benefits that the individual has andscheme chooses to transfer the ben another pension scheme arrangementor when the member leavesa bymade a pension schemeor arrangement to secure pension benefitsin contingent spouse inpoint Thetime. benefits valuedare the member value of the pension scheme benefitsaccrued by a member ata particular A CashEquivalent Transfer Valueis the actuariallycapitalised assessed (CETV) e Theof pensiontreatment ia i ities ension valuationfactors ofperiod. endand thefor start the another pension scheme arrangement)or and commonuses market byemployee the (including the value of any benefits transferredfrom increaseinclude the in accrued pension due to inflation, contributions pai This thereflects increase in CETVthat is by funded the employer. doesnot It Rea in rease in accounts. are schemes set out inStatement the of Accounting Policies within these as ui a ent ransfer a ue
’ s pension payable from thescheme. A CETV is a payment
liabilities
buying additionalbuying benefitspension at their and details of the relevant of the detailsand pension 120 efits accrued in their former scheme. ’s accrued’s benef
its and any and its .
g d equivalent staff At the audit. to is subject table This Table yearthe (including senior management) was as follows: time equivalentpersonsemployed ofnumber full byCommission across the All managers senior areemployees andstaff of the Commission. The by category numbers Staff taff num ers Using the Resources Wisely section of the An 2 D Note in found Detailsof o it eme o untar o l staff Temporary casual staff Seconded staff Employed egor 5
: Average: time full eq e n
d
bligations of the financialofyear,Commission the employedthe
(31 March445).2018:
(on page
arising uivalent staff
158
asa result of Voluntary the Exit Schemecan ). Further information can also be found within
nual Report. . 2. 2.2 8.0
454
full time full a ve . . r . a be be . g e
Annual Report and Accounts: 2018 – 2019
e as ui a ent ransfer a ue o untar it eme Overview
A Cash Equivalent Transfer Value (CETV) is the actuarially assessed capitalised Details of obligations arising as a result of the Voluntary Exit Scheme can be value of the pension scheme benefits accrued by a member at a particular found in Note 2 D (on page 158). Further information can also be found within point in time. The benefits valued are the member’s accrued benefits and any the Using Resources Wisely section of the Annual Report. contingent spouse’s pension payable from the scheme. A CETV is a payment made by a pension scheme or arrangement to secure pension benefits in taff num ers another pension scheme or arrangement when the member leaves a Staff numbers by category scheme and chooses to transfer the benefits accrued in their former scheme. The pension figures shown relate to the benefits that the individual has All senior managers and staff are employees of the Commission. The average accrued as a consequence of their total membership of the pension scheme, number of full time equivalent persons employed by the Commission across Performance Analysis not just their service in a senior capacity to which disclosure applies. the year (including senior management) was as follows:
The figures include the value of any pension benefit in another scheme or Table 5: Average full time equivalent staff arrangement which the member has transferred to the Civil Service pension egor arrangements. They also include any additional pension benefit accrued to Employed staff the member as a result of their buying additional pension benefits at their 2. . own cost. CETVs are worked out in accordance with The Occupational Seconded staff 2.2 . Pension Schemes (Transfer Values) (Amendment) Regulations 2008 and do Temporary casual staff 8.0 . not take account of any actual or potential reduction to benefits resulting from Lifetime Allowance Tax which may be due when pension benefits are o l . . taken. This table is subject to audit. Rea in rease in At the end of the financial year, the Commission employed 454 full time Accountability This reflects the increase in CETV that is funded by the employer. It does not equivalent staff (31 March 2018: 445). include the increase in accrued pension due to inflation, contributions paid by the employee (including the value of any benefits transferred from another pension scheme or arrangement) and uses common market valuation factors for the start and end of the period.
ension ia i ities
The treatment of pension liabilities and details of the relevant pension schemes are set out in the Statement of Accounting Policies within these accounts. Financial Statements
121 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 above. brea down or gender figures FTE the in not included are advisers ndependent numbers. actual as reported is brea down gender the owever, numbers. equivalent time full as reported are employed staff above tables n the Table6 o l o l Staff Directors egor o l o l Staff Directors egor : Staff: composition by gender and band* Female Female 232 241 2 3
Male Male Male Male 231 232 3 122 2
rch rch rch rch Non Non binary binary binary binary 0 0 0 0 0 0 0 0 0 0
dentity dentity ender ender dentity dentity ender ender ther ther ther ther 0 0 0 0 0 0 0 0 0 0 o l o l o l
on their ability to do work. their work following or development injury of an illness may that havean impact between employees andformanagers employees in post or returning to Reasonable adjustmentsare made, wherever possible, following discu alsointernallyapplies for employees applicantsforposition which requirements, role minimum who meetthe disability. O Wehave measures in placeto support employees ashaving who identify a isa i it focus in 2019 will actions help to deliver inareduction absence.This willacontinuing be introduction o the toamendment working practicesdesigned to support work responsibilities, awareness raising about mental healthin young people, an wellbeing sessions for affected staffandwiththose home work personalandthe manage total absenceand is driving a continued focus on how we can staff support to Absencerelated to mental healthand wellbeing now accounts for 35% of Occupationaland support. Health actively support Commission cent), per or The i ness a sen e data
overall sickness absence rate for the year was ur ur Vacancy Filling Policy references guaranteedour interview
7.75 - maintain 20. s
(2017 absencesthrough line ma f trained mental aiders.healthfirst We believe that these s - 18, 8.29) averageworking days per person.
a strategic focus on
- relatedimpact.
seeking
nagement, Humannagement, Resources absence andmanagement
promotion. This focushas included 3.66
per cent (2017
- caring - life balance and The - 18, 3.77 3.77 18, ssions
Annual Report and Accounts: 2018 – 2019
Table 6: Staff composition by gender and band* i ness a sen e data Overview egor rch The overall sickness absence rate for the year was 3.66 per cent (2017-18, 3.77 Female Male Non binary ther o l ender per cent), or 7.75 (2017-18, 8.29) average working days per person. The dentity Commission maintains a strategic focus on absence management and
Directors 3 2 0 0 actively supports absences through line management, Human Resources and Occupational Health support. Staff 241 232 0 0
o l 0 0 Absence related to mental health and wellbeing now accounts for 35% of total absence and is driving a continued focus on how we can support staff to
manage the personal and work-related impact. This focus has included Performance Analysis egor rch wellbeing sessions for affected staff and those with home-caring
Female Male Non binary ther o l responsibilities, awareness raising about mental health in young people, an ender amendment to working practices designed to support work-life balance and dentity the introduction of trained mental health first aiders. We believe that these Directors 2 3 0 0 actions will help to deliver a reduction in absence. This will be a continuing
Staff 232 231 0 0 focus in 2019-20.
o l 0 0 isa i it n the tables above staff employed are reported as full time equivalent numbers. owever, the gender brea down is reported as actual numbers. We have measures in place to support employees who identify as having a disability. Our Vacancy Filling Policy references our guaranteed interview ndependent advisers are not included in the FTE figures or gender brea down above. position for applicants who meet the minimum role requirements, which
also applies internally for employees seeking promotion. Accountability Reasonable adjustments are made, wherever possible, following discussions between employees and managers for employees in post or returning to work following injury or development of an illness that may have an impact on their ability to do their work.
Financial Statements
123 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 networks andnetworks Trade nion partnership. ide aintroduced staff engagement to forum alongsidework our e isting staff approaches during 2018 wedo so in a ngagement with staffis a core objectiveset out in the People trategy, and services. people with theskills and behaviours required to deliver the best possible ensure that our employment arrangementsallow us to attract andretain pectations on Commission staff are high. ThePeople trategy seeks to developed.continuously learning wherethe culture skills, knowledgeand behaviours of s our needthey to do their job, and arewe fully committed to developing a operates. We thatbelieve all staffshould have accessto development the th inform balanceand continually skills, develop their identifynewopportunities, support work life have We andpolicies systems in place to support all Commission staff to behaviours behaviours aimsto support service delivery andfurther embed our values and thefor Fifth Assembly andbeyond. We have inter identified four giveapproach to strategic the uring year, we have developed, consulted on andagreed a new values. delivery the of the Commission’s strategic goals, corporate strategy and recognise We that staff our are our most asvaluable resource arevitalthey to ur ▪ ▪ ▪ ▪ eo e
employees. and promotes supports the healthand wellbeing of all Commission want We to continuously develop a work culture that prot andleadership management culture and We will We build organisational capability through a values changing priorities want We to ensure that we have the fle ibility to respond to W e wante to attract, retain andwidest recognise the number of ways. We have continued to develop our develop have to continued ofWe ways.number
em of key developments on how Assembly the - 19, developed our organisational and havevalues,
a clearfocus onCommission’s the people priorities
124
range of talent of range -related -led ects, taff are are taff
W Information equalityon anddiversity can be found in the Using workregularly together to repres Unions (PCS, FDAProspect) and havetheir own representativesbut all three an across impact the Assembly Commission. Each of the threeofficial f andmanagement TUS representativesthat meets oncea quarter TheNational Assembly for Wales Partnership Forum is a body consisting of re ations i sunion rade or discussion may beraised by either sideand are generally havethat those ate Chief ecutive the andCler of ssem ly non n oni i i e isely section on page rsit and n usion rsit
uly
62
.
ent allmembers. ent Union
R esources .
Subjects
Annual Report and Accounts: 2018 – 2019
ur eo e rade union re ations i s Overview
We recognise that our staff are our most valuable resource as they are vital to The National Assembly for Wales Partnership Forum is a body consisting of the delivery of the Commission’s strategic goals, corporate strategy and management and TUS representatives that meets once a quarter. Subjects values. for discussion may be raised by either side and are generally those that have an impact across the Assembly Commission. Each of the three official uring the year, we have developed, consulted on and agreed a new Unions (PCS, FDA and Prospect) have their own representatives but all three strategic approach to give a clear focus on the Commission’s people priorities regularly work together to represent all Union members. for the Fifth Assembly and beyond. We have identified four inter-related aims to support service delivery and further embed our values and i ersit and n usion behaviours Information on equality and diversity can be found in the Using Resources Performance Analysis ▪ We want to attract, retain and recognise the widest range of talent Wisely section on page 62.
▪ We want to ensure that we have the fle ibility to respond to changing priorities
▪ We will build organisational capability through a values-led non n oni i Chief ecutive and Cler of the ssem ly leadership and management culture and ate uly ▪ We want to continuously develop a work culture that protects, promotes and supports the health and wellbeing of all Commission employees.
We have policies and systems in place to support all Commission staff to
continually develop their skills, identify new opportunities, support work life Accountability balance and inform them of key developments on how the Assembly operates. We believe that all staff should have access to the development they need to do their job, and we are fully committed to developing a learning culture where the skills, knowledge and behaviours of our staff are continuously developed.
pectations on Commission staff are high. The People trategy seeks to ensure that our employment arrangements allow us to attract and retain people with the skills and behaviours required to deliver the best possible services.
ngagement with staff is a core objective set out in the People trategy, and Financial Statements we do so in a number of ways. We have continued to develop our approaches during 2018-19, developed our organisational values, and have introduced a staff engagement forum to work alongside our e isting staff networks and Trade nion ide partnership.
125 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Accountability andaudit u o tin not tat nt al ational u ly o A bly o and Accountability audit and andin Performance the Report. Explanations of variations between andbudget outturn are given in SOS audit. to i ub ect table hi oard deci ion of e uneration re pect in e ource o i ion ale for A e bly ational the by for u e e ource xpenditure Annually anaged The notes on pages 142 pages on notes The accounts to168 of these part form 0 0
SOS 01 SOS ote 01 SOS ote SOS 01 SOS ote
0 0 3 , 3 , 16 3 , 16 3 , £’000 1 , 01 1 , 31 1 , 31 1 , 01 1, 00 1, 1 1, 1 1, 00 126
£’000
0 £’000 3 9 9 0 9 0
3 , 3 , 0 1 , 0 £’000 01 01 1,696 1,696
canSOS 03 be foundin the Annex audit. to is sub ect table his e c sh re uirement et cash
re uiremen SOS 0 SOS ote
u ge 1 £’000
–
regularity reporting u urn 0 1 £’000
e o l ou urn ou urn o l e spen e cess comp re wi h wi h comp re u ge un er un er u ge , page £’000 1
169 .
u urn 0 1 £’000
Annual Report and Accounts: 2018 – 2019
Accountability and audit Overview
tat nt o ational A bly o al u ly and u o tin not
0 e c sh re uiremen
0 0 u ge u urn Performance Analysis
e o l ou urn comp re wi h u ge un er spen e cess u urn £’000 £’000 £’000 £’000 et cash ote £’000 £’000 £’000 £’000 1 0 1 1 0 1 re uirement SOS 0 e ource for u e by the ational ote his table is sub ect to audit. 3 , 3 , 16 3 9 3 , A e bly for ale SOS 01 o i ion SOS 03 can be found in the Annex – regularity reporting, page 169.
e ource in re pect ote of e uneration 1 , 01 1 , 31 9 0 1 , 0 SOS 01 oard deci ion Accountability
Annually anaged ote 1, 00 1, 1 1,696 xpenditure SOS 01
0 hi table i ub ect to audit.
Explanations of variations between budget and outturn are given in SOS 01 and in the Performance Report.
Financial Statements
The notes on pages 142 to 168 form part of these accounts
127 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 SOS 01.SOS Analysis of net resource outturn 2018 of (Statement National Assembly Wales’ for supply) ot to t ou c Account audit to is subject table This The notes on pages 142 pages on notes The accounts to168 of these part form e pen iture e pen iture e enue outturn outturn resour e otal net costs Pension finance Members’ outturn esour e costs related and allowances salaries Members’ e pen iture) ( ommission outturn resour e Net expenditure Capital e pen iture Net applied income revenue ross e pen iture re enue ross costs staff Non costs related and Staff salaries re enue re enue utturn utturn 0 23,507 23,507 £’000 1 ,731 1 ,731 1 ,712 1 ,712 1, 18 1, 18 (181) 178 178
appro e appro e Analysis Analysis bu et bu et 0 0 0 2 ,399 2 ,399 13,288 13,288 £’000 2,000 16,201 16,201 (300) 500 500 of
- 19 ompare ompare appro e appro e 128
utturn utturn bu et bu et
£’000 (1, 2 ) (1, 2 ) ( ) ( ) ( ) ( ) 1, 70 1, 70 it it ( ) (119) (119) 892 892 582 582 322
Analysis Analysis bu et bu et re ise 0 0 2 ,399 2 ,399 £’000 13,288 13,288 15,701 15,701 (300) 1,500 1,500 500 500 of
ompare ompare utturn utturn bu et bu et re ise £’000 (1, 2 ) (1, 2 ) ( ) ( ) ( ) ( ) it it ( ) (119) (119) 970 970 892 892 322 82
utturn 0 22,279 £’000 1 , 08 15,595 15,595 1,696 1,696 (193) (193) 67
advisors. Thenew calculations reflected known changesto thevariables 201 In June time. the required for AME spendof £2 TheScheme. budget for 201 respect of the financialfuture liability of theAssembly Members The Commission in Note 2D. result, were greater than budgeted. More detail about the VEScan be found Costsassociated with the are VES included within non churn.This unders approximately four per cent asa result of a higher than usual level staff of salaries andStaff related costs were also againstunderspent budget by technology solutions toCommittees support Plenary, and research infrastructure development of new technology to processMembers included the During 201 Commissioninvestment the on priorities As stated staff. support above£0.6million of this underspend wasutilised by approximatelysix per There wasanagainstRemunerationunderspend resources Board of therefore£0.3 million or 0.5 per cent. operational underspend on resources for byuse the Commission was million of any underspendon linethis would be used in this way. The In 2018 Bu priorityfund requirementsrather than having to request a Supplementary resourcesMembers the from In previousyears the CommissionAssembly hasredeployed un £ million against a of budget £5 Theresource outturn,beforefinance pension costs, for Analy i o n t ou c outtu n 0.6 dget. dget.
million ( million - 19 the19 Commission statedin its Budget document that only £0.6
8 8
-
19 1.1 the Commission received updated estimates from professional inaugural Youth Parliament, Assembly Reform, the works inTŷworks Hywel,
per cent). a number of areas of investment were taken These forward. ’ s AMEbudget is pendwas utilised toVoluntary the fund Exit Scheme(VES).
cent duelargely to a level high of churn AMamong
8 ’ .0 - Salaries andAllowances in orderbudget to 3.6 1 9
million was made based on data ava on data based wasmade million
rolling replacement was laid in November 201
million resulting in an forthe non
. –
ana nt co nta y ana nt - cashaccounting adjustment in
of ICT ’ expense claims, - 201 staff costs which, asa overall 8 7 equipment –
and estimatethe 1 9
was £5 underspend of - used used ’ Pension .
ilable at 3.0 and
Annual Report and Accounts: 2018 – 2019
ot to t ou c Account Analy i o n t ou c outtu n – ana nt co nta y Overview
(Statement of National Assembly for Wales’ supply) The resource outturn, before pension finance costs, for 2018–19 was £53.0 million against a budget of £53.6 million resulting in an overall underspend of SOS 01. Analysis of net resource outturn 2018-19 £0.6 million (1.1 per cent). utturn Analysis utturn Analysis utturn utturn of ompare of ompare 0 In previous years the Assembly Commission has redeployed un-used appro e it re ise it bu et appro e bu et re ise resources from the Members’ Salaries and Allowances budget in order to bu et bu et fund priority requirements rather than having to request a Supplementary e enue Budget. e pen iture £’000 £’000 £’000 £’000 £’000 £’000 Performance Analysis Staff salaries In 2018-19 the Commission stated in its Budget document that only £0.6 and related 23,507 2 ,399 892 2 ,399 892 22,279 million of any underspend on this line would be used in this way. The costs operational underspend on resources for use by the Commission was Non staff costs 1 ,712 13,288 (1, 2 ) 13,288 (1, 2 ) 15,595 therefore £0.3 million or 0.5 per cent. ross re enue ( ) ( ) e pen iture There was an underspend against Remuneration Board resources of
ross revenue approximately six per cent due largely to a high level of churn among AM (181) (300) (119) (300) (119) (193) income applied support staff. As stated above £0.6million of this underspend was utilised by
Net re enue the Commission on investment priorities. 0 ( ) ( ) e pen iture During 2018-19 a number of areas of investment were taken forward. These Capital 178 500 322 500 322 67 expenditure included the inaugural Youth Parliament, Assembly Reform, the development of new technology to process Members’ expense claims, Net resour e outturn infrastructure works in Tŷ Hywel, rolling replacement of ICT equipment and
( ) ( ) Accountability ( ommission technology solutions to support Plenary, Committees and research. e pen iture) Members’ Staff salaries and related costs were also underspent against budget by salaries 1 ,731 16,201 1, 70 15,701 970 1 , 08 approximately four per cent as a result of a higher than usual level of staff allowances and related costs churn. This underspend was utilised to fund the Voluntary Exit Scheme (VES).
esour e Costs associated with the VES are included within non-staff costs which, as a 0 outturn result, were greater than budgeted. More detail about the VES can be found Members’ in Note 2D. Pension finance 1, 18 2,000 582 1,500 82 1,696 costs The Commission’s AME budget is for the non-cash accounting adjustment in otal net respect of the future financial liability of the Assembly Members’ Pension resour e 0 0
Scheme. The budget for 2018-19 was laid in November 2017 and the estimate Financial Statements outturn required for AME spend of £2.0 million was made based on data available at This table is subject to audit the time.
In June 2018 the Commission received updated estimates from professional advisors. The new calculations reflected known changes to the variables
The notes on pages 142 to 168 form part of these accounts
129 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Thedirect charges onWelsh the Consolidated Fund £7 audit to is sub ect table This 02.SOS Reconciliation of tooutturn net operating expenditure final year- allow forcontingency some to manageany variation from the estimate in the TheCommission submitted AME abudget supplementary of £1. revised estimate which impact on the estimatedliabilities of the scheme andresulted in a which meant which meant there wasan underspend of £0. Members budget alsoreturned £0.5 million of projected underspendwithin the accounts. periods. Theamount of £13,438 wasaccrued asa cost in the 2017 costsincurred in 2018 total chargedirect on the Fund, areexcluded from the net resourceoutturn. WalesAudit Office Chair. Thesesalaries Commissioner,Standards Officer,Presiding Auditor General for Wales,Commissioner, Standards £701,480 The notes on pages 142 pages on notes The accounts to168 of these part form Net operatin operatin Net Fund Consolidated Welsh to the payable Income Fund Consolidated Welsh the on charges irect expenditure Capital outturn Net resource
sum sum
) costs arein respect of the salary of the Presiding Officer, Deputy
’ end figures. end Theconfirmed endof year figure was£ drawn down in the yearwas £741,551 Salaries and Allowances budget. e pen iture e pen iture
for 2018
- 19 and the balance of £
- 19 of Public Services OmbudsmanServices forPublic Wales the and approximately approximately
130 arepaid by the Commission but, as a S S 0 S S S S 01 S S Note
£1.4 13,438 1
million. of of million. million. which £728,112which
related to prev
28,112(2017-18, The supplementary 0 ,36 ,36 £000 (1 ) (1 )
2 1.
4 5 million million related to - million to to million 18 annual annual 18 ious Acting 0 3, 2 3, 2 £’000 The (6 ) (6 ) 01
for myopinion. evidenceaudit haveI obtained is sufficient andappropriate to provide a basis responsibilities in accordance these with requiremen Council audit of the financial statementsin the UK includingFinancial the Reporting inaccor body of the financial section statements of my Ireport. am independent of the arestandards describedinfurther auditor the on AuditingStandards in the UK (ISAs (UK)). My responsibilities under those conductedI my audit in accordance with applicable law andIn opinion for asis In myopinion financial the statements: (I Standards FinancialReporting law andHM Treasury reporting framework that hasbeen applied in their preparation is applicable prepared under the accounting set policies out within them. Thefinancial significant accounting policies. Thesefinancial have statements been Changesin Taxpayers Statement of the Financial Statement Position, of CashFlows, Statement of for Assembly Wales Government of Wales Act 2006. These comprise the Statement of National for Wales Commission for the yearended 31 2019March under the certify I thathave I audited the financialstatements of the National Assembly pinion statement of thefinancial audit the Report on uditor enera for a es to the ationa sse for a es The Certificate and independent auditor’s report of the ▪ ▪
’ s Ethicals haveI and Standard, my fulfilled ethical other
directions issueddirections under the Government of Wales Act 2006. have properly been inprepared accordance with HM Treasury yearended andthen net resource requirement, Wales Commission’s asaffairs at 31 March 2019 andof its cash net a give true andfair of view the state of theNational Assembly for dance ethicalwith the requirements that are relevant to my
’ Supply, Sta ’ s Financials Manual basedReporting on International ’ Equity andEquity related notes,of including a summary
tement of ComprehensiveNet Expenditure, FRSs) as adopted by European the Union. outturn andnet operating cost for the
’ s responsibilities for auditthe ts. Its. believe that the s
ternational
Annual Report and Accounts: 2018 – 2019
which impact on the estimated liabilities of the scheme and resulted in a The Certificate and independent auditor’s report of the Overview revised estimate for 2018-19 of approximately £1.4 million. uditor enera for a es to the ationa sse for a es The Commission submitted a supplementary AME budget of £1.5 million to Report on the audit of the financial statements allow for some contingency to manage any variation from the estimate in the final year-end figures. The confirmed end of year figure was £1.4 million pinion which meant there was an underspend of £0.1 million. The supplementary budget also returned £0.5 million of projected underspend within the I certify that I have audited the financial statements of the National Assembly Members’ Salaries and Allowances budget. for Wales Commission for the year ended 31 March 2019 under the Government of Wales Act 2006. These comprise the Statement of National SOS 02. Reconciliation of outturn to net operating expenditure Assembly for Wales’ Supply, Statement of Comprehensive Net Expenditure, Performance Analysis Note 0 0 Statement of the Financial Position, Statement of Cash Flows, Statement of £000 £’000 Changes in Taxpayers’ Equity and related notes, including a summary of Net resource outturn S S 01 ,36 3, 2 significant accounting policies. These financial statements have been Capital expenditure (1 ) (6 ) prepared under the accounting policies set out within them. The financial
irect charges on the Welsh Consolidated reporting framework that has been applied in their preparation is applicable 2 01 Fund law and HM Treasury’s Financial Reporting Manual based on International
Income payable to the Welsh Financial Reporting Standards (IFRSs) as adopted by the European Union. S S 0 Consolidated Fund In my opinion the financial statements: Net operatin e pen iture
This table is sub ect to audit ▪ give a true and fair view of the state of the National Assembly for Wales Commission’s affairs as at 31 March 2019 and of its net cash The direct charges on the Welsh Consolidated Fund £728,112 (2017-18, requirement, net resource outturn and net operating cost for the £701,480) are in respect of the salary costs of the Presiding Officer, Deputy year then ended and Accountability Presiding Officer, Auditor General for Wales, Standards Commissioner, Acting Standards Commissioner, Public Services Ombudsman for Wales and the ▪ have been properly prepared in accordance with HM Treasury Wales Audit Office Chair. These salaries are paid by the Commission but, as a directions issued under the Government of Wales Act 2006. direct charge on the Fund, are excluded from the net resource outturn. The total sum drawn down in the year was £741,551 of which £728,112 related to asis for opinion costs incurred in 2018-19 and the balance of £13,438 related to previous I conducted my audit in accordance with applicable law and International periods. The amount of £13,438 was accrued as a cost in the 2017-18 annual Standards on Auditing in the UK (ISAs (UK)). My responsibilities under those accounts. standards are further described in the auditor’s responsibilities for the audit of the financial statements section of my report. I am independent of the
body in accordance with the ethical requirements that are relevant to my
audit of the financial statements in the UK including the Financial Reporting Financial Statements Council’s Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
131 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 the implicatiothe aware of any apparent material misstatements or inconsistencies considerI knowledgeacquired by me in the course of performing the audit. If I become apparently materially incorrect based on, or materially inconsistent with, the audited financial any statements andto identify informat to theread other information material toinconsistencies identify with the In connection with my audit of the financial statements, my responsibility is assuranceconclusion thereon. explicitlyotherwise stated in my report, I notdo expre statements doesnot cover the other information and, except to the extent andstatementsmy auditor informationin included the annual other report than the financial which the ISAs (UK) require me to report to you where: haveI nothing to report in respect of the following matters in relation to the A the ThePrincipal Accounting Officer is responsible for the informationother in infor ation ther
▪ ▪ nnual nnual
the Prthe of the financialis notstatements appropriate or the use of the going concern basisof accounting in the preparation authorised for issue. issue. authorised for months from the datewhen the financial are statements concerngoing basis accountingof afor period of atleast twel significant doubt about the body’sability to continue to adopt the any statements identified material uncertainties that may cast R eport andeport nsfor myreport. incipal Officer Accounting hasnot indisclosed the financial
A
ccounts. The informationother comprises the ’ s report thereon. My opinion on thefinancial
132 ss any of form
ion that is ion that
ve you if, in my opinion: haveI nothing to report in respect of the following matters whichreport I to material misstatementsin the Annual Report or the GovernanceStatement. environment obtained in the course of the light In the of theknowledge andunderstanding of the body and its In my opinion, based on thework undertaken incourse the of my audit: the Government of Wales Act 2006. properly inprepared accordance HM Treasurywith dir In my opinion, the part of the Remuneration Report to audited be has been eporton other re uire ents financial statements conform to theauthorities which govern them. forNational Assembly Walesand the financial transactionsrecorded financial statements have appliedbeen to the purposesintended by the In my opinion, in all material respects, theexpenditure andincome in the pinion re u arit on ▪ ▪ ▪ ▪
and returns and audited to be arenot in agreement with accounting the records fi the proper accounting records have not been kept directions. Treasury M with accordance financialAnnual statements andthe been Reporthaspreparedin which the financial are preparedstatements is consistent with t information the given inAnnual the Report for the financial for year guidance hasStatement been inprepared accordance with M Treasury consist financialwhich for the financialare year prepared is statements information the given in the overnance Statement thefor nancial statements and the part of the Remuneration ReportRemuneration part ofthe the and nancial statements ent with the financial statements and overnancewith financialthe the ent statements
audit, audit, I have not identified
ections made undermade ections
in the
he he
Annual Report and Accounts: 2018 – 2019
pinion on re u arit Overview
I have nothing to report in respect of the following matters in relation to In my opinion, in all material respects, the expenditure and income in the which the ISAs (UK) require me to report to you where: financial statements have been applied to the purposes intended by the National Assembly for Wales and the financial transactions recorded in the ▪ the use of the going concern basis of accounting in the preparation financial statements conform to the authorities which govern them. of the financial statements is not appropriate or eport on other re uire ents ▪ the Principal Accounting Officer has not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the body’s ability to continue to adopt the
going concern basis of accounting for a period of at least twelve In my opinion, the part of the Remuneration Report to be audited has been Performance Analysis months from the date when the financial statements are properly prepared in accordance with HM Treasury directions made under authorised for issue. the Government of Wales Act 2006.
ther infor ation In my opinion, based on the work undertaken in the course of my audit:
The Principal Accounting Officer is responsible for the other information in ▪ the information given in the overnance Statement for the the Annual Report and Accounts. The other information comprises the financial year for which the financial statements are prepared is information included in the annual report other than the financial consistent with the financial statements and the overnance statements and my auditor’s report thereon. My opinion on the financial Statement has been prepared in accordance with M Treasury statements does not cover the other information and, except to the extent guidance otherwise explicitly stated in my report, I do not express any form of ▪ the information given in the Annual Report for the financial year for assurance conclusion thereon. which the financial statements are prepared is consistent with the
In connection with my audit of the financial statements, my responsibility is financial statements and the Annual Report has been prepared in Accountability to read the other information to identify material inconsistencies with the accordance with M Treasury directions. audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by me in the course of performing the audit. If I become In the light of the knowledge and understanding of the body and its aware of any apparent material misstatements or inconsistencies I consider environment obtained in the course of the audit, I have not identified the implications for my report. material misstatements in the Annual Report or the Governance Statement.
I have nothing to report in respect of the following matters which I report to you if, in my opinion:
▪ proper accounting records have not been kept Financial Statements
▪ the financial statements and the part of the Remuneration Report to be audited are not in agreement with the accounting records and returns
133 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 esponsi i ities As I haveI to make financialstatements. noon observations these financial statements is located on the Financial Council'sReporting website A descriptionfurther of auditor the taken on the basis of these financial statements. could reasonably be expected to influencethe econo anderror are considered material if, individually in the or aggregate, they material misstatement whenit exists. Misstatements can arise from fraudor conducte an audit Reasonable assuranceis a high level of assurance, is not but a guaranteethat fraud or error, andto issue an auditor statements asa whole arefree from material misstatement, duewhether to My objectivesare to reasonable obtain assurance whetherabout the Auditor’s the financial responsibilities the for audit of statements concerngoing basis of accounting unless deemedinappropriate. disclosing asapplicable, matters related to going concern and using the responsible for assessing the body In preparing the financial thestatements, Principal Accounting Officer is arethat free from material misstatement, due whether to fraudor error. necessarypreparationthetois determines enable financof andfair view andfor internalsuch control asthe Principal Accounting Officer Treasury directions thereunder,made for being satisfied that they givea true statements, in accordance th with Annual includingRemunerationthe Report, the and Reportthefinancial Responsibilities, the Principal Accounting Officer is responsiblefor preparing explained more fully inStatement the of Principal Accounting Officer ▪ ▪
for my audit. haveI not all received information of the andexplanations re uire I andtransactions other isnotdisclosed or remuneration regardingTreasury the by HM specified information d in accordance ISAswith (UK) will alwaysdetect a
eGovernment of WalesAct andHM 2006 ’ s abilitys to continue asa going concern, ’ s responsibilities for the audit of the ’ s report includesthat my opinion. 134
mic decisions of users of decisions mic ial statementsial
financial financial
’ s govauthorities which the National the Assemblyfor Walesandthe financial transactionsconform to expenditurethe and income have been applied to the purposesintended by I am required to obtainevidence sufficient to give reasonable assurance that transact financial ThePrincipal Accounting Officer is responsible for ensuring theregularity of re u arit for esponsi i ities auditor www.frc.org.uk/auditorsresponsibilities 6 uly 20 Assistant Auditor Generalfor Wales ’ s report.
ions.
ern them.
CF CF Cardiff 2 Cathedral Road . This description forms part of my
Annual Report and Accounts: 2018 – 2019
▪ information specified by HM Treasury regarding the remuneration www.frc.org.uk/auditorsresponsibilities. This description forms part of my Overview and other transactions is not disclosed or auditor’s report.
▪ I have not received all of the information and explanations I re uire esponsi i ities for re u arit for my audit. The Principal Accounting Officer is responsible for ensuring the regularity of financial transactions.
I have no observations to make on these financial statements. I am required to obtain sufficient evidence to give reasonable assurance that the expenditure and income have been applied to the purposes intended by esponsi i ities the National Assembly for Wales and the financial transactions conform to
the authorities which govern them. Performance Analysis As explained more fully in the Statement of Principal Accounting Officer’s Responsibilities, the Principal Accounting Officer is responsible for preparing 2 Cathedral Road the Annual Report, including the Remuneration Report and the financial Assistant Auditor General for Wales Cardiff 6 uly 20 CF statements, in accordance with the Government of Wales Act 2006 and HM Treasury directions made thereunder, for being satisfied that they give a true and fair view and for such internal control as the Principal Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Principal Accounting Officer is
responsible for assessing the body’s ability to continue as a going concern, Accountability disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless deemed inappropriate.
Auditor’s responsibilities for the audit of the financial statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they Financial Statements The maintenance and integrity of the National Assembly for Wales’ website could reasonably be expected to influence the economic decisions of users is the responsibility of the Accounting Officer; the work carried out by taken on the basis of these financial statements. auditors does not involve consideration of these matters and accordingly A further description of the auditor’s responsibilities for the audit of the auditors accept no responsibility for any changes that may have occurred to financial statements is located on the Financial Reporting Council's website the financial statements since they were initially presented on the website.
135 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 136 Annual Report and Accounts: 2018 – 2019
FINANCIAL Overview STATEMENTS Performance Analysis Accountability Financial Statements
137 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Statement of Comprehensive Expenditure. Net Thereareno significant gainsor losses than other those includedwithin the theFor year ended 31 March 2019 tate ent of Co prehensi e et penditure A The notes on pages 142 pages on notes The accounts to168 of these part form ll activities arecontinuing. Income from sale of goods and services services and of goods sale from Income costs operating tonet reclassified notbe will which Items costs administration Other charges impairment and epreciation cost finance Pension Members’ costs other Members’ costs salary and staff holders office embers ▪ Actuarial loss gain on pension pension on loss gain Actuarial scheme liabilities scheme
138
a and and a a and and a O O
b a
0 0 0 0 0
£’000 –
0 £’000 –
As at of tate ent ate hief xecutive the and ler of Assembly anon ntonia i otal e uit eserve evaluation eserve und Pension und eneral ot er and e uit a pa ers liabilities total less otal assets otal non Provisions on liabilities current less otal assets liabilities otal current payables other Tradeand liabilities urrent otal assets assets otal current equivalents and ash cash and Trade Inventories assets urrent otal non assets Intangible equipment and plant Property on 31 March 31 2019 current liabilities current assets current uly
current liabilities current assets current other receivables other
inancia
reser es
osition osition
ote
arc arc £’000
arc arc £’000
Annual Report and Accounts: 2018 – 2019
tate ent of Co prehensi e et penditure tate ent of inancia osition Overview
For the year ended 31 March 2019 As at 31 March 2019
0 – 0 – on current assets ote arc arc £’000 £’000 £’000 £’000 Income from sale of goods and services O Property plant and equipment
Intangible assets
otal non current assets
embers office holders and staff salary costs a urrent assets Members’ other costs b Inventories Performance Analysis
Members’ Pension finance cost a and Trade and other receivables
epreciation and impairment charges ash and cash equivalents
Other administration costs otal current assets
0 otal assets
urrent liabilities Trade and other payables
otal current liabilities Items which will not be reclassified to net otal assets less current liabilities operating costs on current liabilities ▪ Actuarial loss gain on pension a and scheme liabilities Provisions Accountability 0 otal non current liabilities otal assets less total liabilities All activities are continuing. a pa ers e uit and ot er reser es There are no significant gains or losses other than those included within the eneral und Statement of Comprehensive Net Expenditure. Pension und eserve
evaluation eserve otal e uit
Financial Statements anon ntonia i hief xecutive and ler of the Assembly ate uly
The notes on pages 142 to 168 form part of these accounts
139 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 For theFor year ended 31 March 2019 tate ent of Cash
The notes on pages 142 pages on notes The accounts to168 of these part form ecrease in inventories in inventories ecrease and amortisation epreciation non for Ad ustments expenditure operating Net activities operating from flows Cash of ear beginning at e uivalents andCash cash e uivalents cash and cash in increase decrease Net und Consolidated elsh the to Pa ments charges direct und Consolidated elsh the rom suppl und Consolidated elsh the rom activities from financing flows Cash ande uipment plant propert of Purchase activities from investing flows Cash costs Pension finance Expenditure Net Comprehensive of Statement the through passing not items to relating in pa ables increase ecrease pa ables and other trade in decrease ncrease receivables other and in trade ecrease cash transactions cash o s o s
impairment
140
and and S S S S S S S S
0 0 0 0 0 0 0 £’000
0 0 0 0 0 0 0 £’000
Annual Report and Accounts: 2018 – 2019
tate ent of Cash o s Statement of Changes in Taxpayers’ Equity Overview
For the year ended 31 March 2019 For the year ended 31 March 2019
0 0 Taxpayers’ £’000 £’000 £’000 £’000 £’000 £’000 Cash flows from operating activities
Net operating expenditure S S 0 Ad ustments for non cash transactions Comprehensive net epreciation amortisation and impairment and expenditure for the ear ecrease in inventories Transfer between reserves Performance Analysis ecrease in trade and other receivables elsh Consolidated fund ncrease decrease in trade and other pa ables ▪ Suppl ecrease increase in pa ables relating to authorised items not passing through the Statement of ▪ irect charges Comprehensive Net Expenditure Amount pa able to the elsh Consolidated und Pension finance costs ▪ Suppl 0 0 0 0 0 00 Cash flows from investing activities Comprehensive net Purchase of propert plant and e uipment expenditure for the ear
Transfer between reserves
Cash flows from financing activities elsh Consolidated und Accountability rom the elsh Consolidated und suppl ▪ Suppl S S rom the elsh Consolidated und direct authorised charges ▪ Suppl not S S Pa ments to the elsh Consolidated und drawn ▪ irect charges 0 0 Amount pa able to the elsh Consolidated und Net increase decrease in cash and cash S S e uivalents ▪ Suppl
Cash and cash e uivalents at beginning of ear 0 0
Financial Statements
The notes on pages 142 to 168 form part of these accounts
141 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Notes to theAccounts FReM alsorequires the accounts. the In addition statementsto the preparedprimary IFRS,under the consistentlyapplied in dealing items with considered material in relation to e Commission financialstatements. yearthe has completedbeen andpro InternationalInterpretations Financial Reporting Committee (IFRIC) during 2018–19 A review of all new standardsand interpretations issued and effectivein supply. view hasselected.been TheCommission circumstancesof the Commission for the purpose of giving a and true fair which hasbeen judged to be appropriatemost to the particular Where the FReM a choicepermits of accounting policy, the accounting policy appropriate to the public sector. StandardsReporting (IFRS) to the extent itthat is meaningful and accounting policies contained inFReM the follow International Financial Commissionbyasspecified the adapted for the constitution of the National forAssembly Wales a accordance201 the with Thesefinancial have statements been prepared on an accruals basis in to Notes asa minimum. Oth Professional valuationsareobtained for landand every buildings threeyears irrecoverable VAT. Theminimum level for capitalisation aof assettangible is £5,000 inclusive of r per y p a e p e a International Financi tomodified account for the revaluation of fixed assets in accordance with Theseaccounts have been prepared under the historical cost convention, t te ent ccount n o o c es
by the International Accounting StandardsBoard (IASB) and the
er tangible assets are revaluednot but heldat fair value the Accountsthe al StandardsReporting (IFRS). Commission 8-19 Financial8-19 Manual (FReM)suitably Reporting Government of Wales Act 2006. The
to two prepare additionalstatements of 142 ven not not ven ’ s accounting s to to
havean impact on the
policies have been nd the depreciatednot in theyear of acquisition. relevant component parts to reflect differing the economic lives.are Assets equal instalmentsover their estimated useful lives. Assets are analysed into rate calculated to write off valuthe constructionAssets under not are depreciated. Depreciation is providedat a epre a Programme. accordanceTreasury HM with Thevalue of credited with the value of the original donation andsubsequent revaluations. revaluedin the same way as purchased assets. Donatedare assets capitalised atcurrent value on receipt and arenormally asse s a e a straight linebasis over the expectedlife of the asset. Software licencesare a e asse s revaluationsimpairment reviews.and transferred to appropriate the asset category andincluded in subsequent a satisfactorybe proxy for fairvalue. Once intobrought use, constructionAssets under carried are at historic cost as isthis con er sse s s r Statement of Net Expenditure. carryingthan the amount of the assets, lossanis impairment charged to the carriednot aboveare t Property, plant andequipment are reviewed annually to ensurethat assets pa r e sse material. as, inopinion the of theCommission, the amounts involved would not be
d
onated onated
a capitalised asintangible fixed assetsand amortised on heir recoverable amounts. Where thesevalues are less ssets is includedssets within the General in Reserve
’ s guidance under Clearthe Line of Sight
e
of buildings and other tangible assets by tangibleassetsother andof buildings
The value of donatedis assets
the is asset sidered tosidered
Annual Report and Accounts: 2018 – 2019
as, in the opinion of the Commission, the amounts involved would not be Overview Notes to the Accounts material.
sse pa r e t te ent o ccount n o c es Property, plant and equipment are reviewed annually to ensure that assets These financial statements have been prepared on an accruals basis in are not carried above their recoverable amounts. Where these values are less accordance with the 2018-19 Financial Reporting Manual (FReM) suitably than the carrying amount of the assets, an impairment loss is charged to the adapted for the constitution of the National Assembly for Wales and the Statement of Net Expenditure. Commission as specified by the Government of Wales Act 2006. The accounting policies contained in the FReM follow International Financial sse s er s r
Reporting Standards (IFRS) to the extent that it is meaningful and Performance Analysis appropriate to the public sector. Assets under construction are carried at historic cost as this is considered to be a satisfactory proxy for fair value. Once brought into use, the asset is Where the FReM permits a choice of accounting policy, the accounting policy transferred to the appropriate asset category and included in subsequent which has been judged to be most appropriate to the particular revaluations and impairment reviews. circumstances of the Commission for the purpose of giving a true and fair view has been selected. The Commission’s accounting policies have been a e asse s applied consistently in dealing with items considered material in relation to Software licences are capitalised as intangible fixed assets and amortised on the accounts. In addition to the primary statements prepared under IFRS, the a straight line basis over the expected life of the asset. FReM also requires the Commission to prepare two additional statements of supply. a e asse s
A review of all new standards and interpretations issued and effective in Donated assets are capitalised at current value on receipt and are normally 2018–19 by the International Accounting Standards Board (IASB) and the revalued in the same way as purchased assets. The value of donated assets is International Financial Reporting Interpretations Committee (IFRIC) during credited with the value of the original donation and subsequent revaluations. Accountability the year has been completed and proven not to have an impact on the The value of donated assets is included within the General Reserve in Commission financial statements. accordance with HM Treasury’s guidance under the Clear Line of Sight Programme. e epre a These accounts have been prepared under the historical cost convention, modified to account for the revaluation of fixed assets in accordance with Assets under construction are not depreciated. Depreciation is provided at a International Financial Reporting Standards (IFRS). rate calculated to write off the value of buildings and other tangible assets by equal instalments over their estimated useful lives. Assets are analysed into r per y p a a e p e relevant component parts to reflect the differing economic lives. Assets are not depreciated in the year of acquisition. The minimum level for capitalisation of a tangible asset is £5,000 inclusive of Financial Statements irrecoverable VAT.
Professional valuations are obtained for land and buildings every three years as a minimum. Other tangible assets are not revalued but held at fair value
143 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Asset livesAsset Property assets are reviewed through t p e s sse General on disposalFund, of the asset. valuation andis to betransferred from theRevaluation to Reserve the of assets. The amount relating to such an excess would be a realised gain on inbe excess of depreciation the wouldthat charged be on the his depreciation, therefore, may arise due to an increase in valuation andwould chargedDepreciation is on the revalued amount of assets. An element of the ea se epre a e e e re a a r reser e different different parts will bedepreciated over theirrespective useful isWhere this the casethe asset will be split into components and the confirm anywhether part of the asset hasa significantly different useful life. deprecia ICT infrastructure, andintangible assets. Thedifferent parts will be ICTare assets Managers. purchased in the interim areperiod reviewed by Finance the team and Asset Intangible assets software : software : assets Intangible ICT infrastructure: equipment: broadcasting and visual ICT, audio plant: Fixed uildings: and and sse Donated assets: Donated assets: Motor vehicles: tedover respective theirlives. useful
are normally as follows: follows: as normally are
“ grouped
” into ICT; audio visual andbroadcasting equipment;
Assessed on receipt of asset asset of receipt on Assessed years Four Five years years six years Four to valuation or of purchase time the at supplier the by provided period alternative or an years, RIC valuer qualified a by provided period alternative or an years e sse
144
hetriennial professional valuationsto
lives. Assets torical cost which theis service received employees. from liability associated untaken with annual leave, arerecognised inperiod the in Salaries, wagesand thecost of all employment related benefits, including the p yee e e s no hasorganisation additionalto disclosure make. IFRSthe requirementsof the8 satisfied under that is Management e e a rep r comprehe Rentals payable under operating leases arecharged to the statement of pera ar e ease insignificantto risk changesin value. readily convertibleto a known amount of cashand which aresubject to the Government Banking S Cashand cash equivalents comprise cash in handand current balances with as a as e a e s sterling at the exchangerate ruling on thedate of each transaction. Transactions whi re ex a e stated at the lower of cost andnet realisable value. Inventories, including goodsheld for resale inCommission the e r es Determination.costsin the set out Members inincurred each financialyear in accordance thewith Determination on TheCommission reimburses Membersin respect of expensesor costs Added Tax itwhere is recoverable. costfull basis to exter Commission. Incomeincludes charges for andgoods services provided on a Operating incomeand costs relatedirectly to theoperating activities of the pre e s e a e e expe re ’ nsiveexpenditure in the period PayAllowances, and
ch aredenominated in a foreign currency aretranslated into
nal customers. Incomeand costs are shown net of Value
ervice andwithcommercialervice b
subject tosubject the variouslimits on expenses or
to which they relate.
ank s
’ which are
s shop, are shop, s
Annual Report and Accounts: 2018 – 2019
Asset lives are normally as follows: a e e pre e s e expe re Overview
sse sse e Operating income and costs relate directly to the operating activities of the Commission. Income includes charges for goods and services provided on a and and uildings: years or an alternative period provided by a qualified RIC valuer full cost basis to external customers. Income and costs are shown net of Value
Fixed plant: years, or an alternative period provided by the Added Tax where it is recoverable. supplier at the time of purchase or valuation The Commission reimburses Members in respect of expenses or costs ICT, audio visual and Four to six years broadcasting equipment: incurred in each financial year in accordance with the Determination on Members’ Pay and Allowances, subject to the various limits on expenses or ICT infrastructure: years costs set out in the Determination.
Intangible assets software : Five years Performance Analysis
Motor vehicles: Four years e r es
Donated assets: Assessed on receipt of asset Inventories, including goods held for resale in the Commission’s shop, are stated at the lower of cost and net realisable value. ea se e e e epre a r re a a reser e re ex a e Depreciation is charged on the revalued amount of assets. An element of the depreciation, therefore, may arise due to an increase in valuation and would Transactions which are denominated in a foreign currency are translated into be in excess of the depreciation that would be charged on the historical cost sterling at the exchange rate ruling on the date of each transaction. of assets. The amount relating to such an excess would be a realised gain on valuation and is to be transferred from the Revaluation Reserve to the as a as e a e s General Fund, on disposal of the asset. Cash and cash equivalents comprise cash in hand and current balances with sse p e s the Government Banking Service and with commercial banks which are readily convertible to a known amount of cash and which are subject to Accountability Property assets are reviewed through the triennial professional valuations to insignificant risk to changes in value. confirm whether any part of the asset has a significantly different useful life. Where this is the case the asset will be split into components and the pera ease ar e different parts will be depreciated over their respective useful lives. Assets Rentals payable under operating leases are charged to the statement of purchased in the interim period are reviewed by the Finance team and Asset comprehensive expenditure in the period to which they relate. Managers.
ICT assets are “grouped” into ICT; audio visual and broadcasting equipment; e e a rep r ICT infrastructure, and intangible assets. The different parts will be Management is satisfied that under the requirements of IFRS 8 the depreciated over their respective useful lives. organisation has no additional disclosure to make.
Financial Statements p yee e e s
Salaries, wages and the cost of all employment related benefits, including the liability associated with untaken annual leave, are recognised in the period in which the service is received from employees.
145 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 under the the under Government the under established of WalesAct 1998 scheme forpension Mem A the AccountsSuperannuation ( Detailscan found be in the resourceaccounts of the whenExpenditure due. payable to the Schemeare charged to theStatement of ComprehensiveNet Scheme wascompleted asat March 201 its share of theunderlying assets identify an multi- Commission are eligible for membership of the Scheme. It is an unfunded employedStaff directly by the Commission seconded andstaff to the Others Civil and Service e s s standards/Pages/mem-pay.aspx 6 TheMembers Assembly us/resource-accounts/ Thecost of pensionsprovided is forMembers the andscheme, applies of Members to theand salary to any office sala holder The pr AMPS affectedbeen by changesin the relevant actuarial assumption at that date. reporting the period, showing how the defined benefit obligation would have sensitivity analysis each for significant actuarial asassumption of end the of accordance IASwith 19, the SchemeTrustees are required to u Commission has followed International Accounting Standard 19. In Commission. In reporting on the assets andliabilities of the Scheme, the deficit onwould assets currently be met through increased byfunding the tocharged accounts the of the AMPS. Any liabilities of the arising fromfund a calculated on an accruing basis, with liability for payment of benefits future accounts, and
http://www.assembly.wales/en/memhome/pay-expenses-financial-interests- employer defined benefit scheme andCommission the is unable to Government of Wales Act 2006. Thescheme is a defined benefit eparesown its annual accounts, separate from theCommission these are availableAssembly website the on ).
’ Pension Scheme Pension Scheme (AMPS) PensionScheme http://www.civilservice.org.uk/about-
bers of theAssembly was originally 146 6 on on d 26 February 26 February liabilities met
Cabinet Office:Civil and continues in force by paymentcharges of . Thevaluation the of 201 63F 6 9 . ndertake a ndertake . Amounts . Amounts
ry. ry. ’
s judgments are: affected.period future Themost significant areas of estimation andcritical arerecognised in the inperiod which theestimate is revised andin any any and to accoun basis reviewed revisions are anongoing on year thethat obligating event occurred. All estimates such and judgments andreported amounts. TheCommission recognises a provision in in full the that to made be assumptions Thepreparation of thefinancial requires statements various estimates and Provisions shop. Assembly Commission is standardrated for VAT on its trading activities, such as the on goods andservic (application to Crown) the it is treated as a government and department, VAT Added Tax Act 1994 TheCommission is treated asa Crown Body for the purposes of the alue ▪ ▪ ▪
Added TaxAdded their removal.their andthesubsequentSenedd repairof theafterwall Tŷof Hywel thecost for removingof the footbridges and Tŷ Hywel between the A provision created in 2016 dilapidations.general for a provision noneedcurrentto make is there that programme, annual and agreement review to the 10 standard, with the minimal of backlog maintenance and the Commission considersthat its leased buil dilapidations rectifying under theleaseterms TŷofTheHywel. Dilapidations. is based Provision on assessment of the likely cost of A canassumptions b MemberAssembly Pension Details Scheme. actuarial of the
ccounts ccounts thefor Pension Scheme.
es suppliedes to the Assembly may be recoverable. The andaccordingly for thepurposes of Section 41 of Actthat
e found in Note 02.A and the
affect the application of accounting policies
- 1 , sum in the of 120,000, specifically
- yearforward work dings aredings kept to such a A nnual nnual ting estimatesting eport and and eport Value
Annual Report and Accounts: 2018 – 2019
e s s alue Added Tax Overview
Civil Service and Others Pension Scheme The Commission is treated as a Crown Body for the purposes of the Value Added Tax Act 1994 and accordingly for the purposes of Section 41 of that Act Staff employed directly by the Commission and staff seconded to the (application to the Crown) it is treated as a government department, and VAT Commission are eligible for membership of the Scheme. It is an unfunded on goods and services supplied to the Assembly may be recoverable. The multi-employer defined benefit scheme and the Commission is unable to Commission is standard rated for VAT on its trading activities, such as the identify its share of the underlying assets and liabilities. The valuation of the Assembly shop. Scheme was completed as at March 2016 on 26 February 2019. Amounts payable to the Scheme are charged to the Statement of Comprehensive Net Provisions Expenditure when due.
The preparation of the financial statements requires various estimates and Performance Analysis Details can be found in the resource accounts of the Cabinet Office: Civil assumptions to be made that affect the application of accounting policies Superannuation Accounts (http://www.civilservice.org.uk/about- and reported amounts. The Commission recognises a provision in full in the us/resource-accounts/). year that the obligating event occurred. All such estimates and judgments are reviewed on an ongoing basis and any revisions to accounting estimates The Assembly Members’ Pension Scheme (AMPS) are recognised in the period in which the estimate is revised and in any future period affected. The most significant areas of estimation and critical A pension scheme for the Members of the Assembly was originally judgments are: established under the Government of Wales Act 1998 and continues in force under the Government of Wales Act 2006. The scheme is a defined benefit ▪ Assembly Member Pension Scheme. Details of the actuarial scheme, and applies to the salary of Members and to any office holder salary. assumptions can be found in Note 02.A and the Annual eport and The cost of pensions provided for the Members is met by payment of charges Accounts for the Pension Scheme. calculated on an accruing basis, with liability for payment of future benefits charged to the accounts of the AMPS. Any liabilities of the fund arising from a ▪ Dilapidations. Provision is based on assessment of the likely cost of deficit on assets would currently be met through increased funding by the rectifying dilapidations under the lease terms of Tŷ Hywel. The Accountability Commission. In reporting on the assets and liabilities of the Scheme, the Commission considers that its leased buildings are kept to such a Commission has followed International Accounting Standard 19. In standard, with the minimal backlog of maintenance and the accordance with IAS 19, the Scheme Trustees are required to undertake a annual review and agreement to the 10-year forward work sensitivity analysis for each significant actuarial assumption as of the end of programme, that there is no current need to make a provision for the reporting period, showing how the defined benefit obligation would have general dilapidations. been affected by changes in the relevant actuarial assumption at that date. ▪ A provision created in 2016-1 , in the sum of 120,000, specifically The AMPS prepares its own annual accounts, separate from the Commission’s for the cost of removing the foot bridges between Tŷ Hywel and the 6 accounts, and these are available on the Assembly website63F . Senedd and the subsequent repair of the wall of Tŷ Hywel after their removal. Financial Statements
6 http://www.assembly.wales/en/memhome/pay-expenses-financial-interests- standards/Pages/mem-pay.aspx
147 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Assembly Members.Assembly At the year consolidated resourceaccounts. As at 31 Table7 canfound be in the Accountability Section andInformation Memberson to Welsh the Ministersare disclosed withinWelsh the Government explained inRemuneration the Report within these accounts. Amounts paid TheCommission pays andrelated coststhe salary of the Welsh Ministers, as Member n s rel e n Member s cos s which 14 formed the Cabinet: egory n s s l ry cos s s l ry s n hol ers o ice Members o l outward secondments of respect in ess recoveries costs salary and staff holders office Members, Subtotal staff Seconded Staff Agency and Temporary holders office and Staff,Members ermanent cos s pension her staff Seconded Staff Agency and Temporary holders office and Staff,Members ermanent cos s securi y Soci l staff Seconded Staff Agency and Temporary holders office and Staff,Members ermanent S l ries A A : Staff costs comprise Staff : –
e e n st e te costs
one First Minister,one one staff numbers(and staff other relevant disclosures) - endthere were 16,320 16,320 £’000 21,6 2 6, 6 2 , 39 2 , 39 6, 6 21,6 2 3,4 3,4 S 1, 2 1, 2 (10 ) 148 10 16 9 9
1 1 March March 2019 therewere 60 serving
– n o ice n o ice Remuneration Report. andStaff Members Members hol ers hol ers £’000 42 1,020 1,020
,192 ,192 6 6
officeholder posts Deputy Minister ------
£’000 21, 12 21, 12 o l o l 4,4 2,42 (10 ) 10 16 9 9 1 1
’ s and and of of 2 ,0 3 £’000 21,1 21,1 o l o l 2,3 2 2,3 2 4,1 2 4,1 2 (9 ) 222 3 2 24 6 3
over on 1 April 2012 aresubject to Act 2013 andintroduced with effect from 6 May 2016. Members 55aged or wasapproved by HM Treasury in accordance thewith Public Pensions Service introd TheRemuneration Boardas part of itsDetermination for the Fifth Assembly Assembly the unless they specifically opt to not be. MembersAssembly aremembers of the Scheme from the datethey enter TheScheme provides affectednot the legal status of the Scheme. providescontinuity The forScheme. the Government of WalesAct 2006has 20 Section (4) of andSchedule 11 to the Government of Wales Act 2006 governedscheme, by 18 section of TheforAssemblyNational Wales (the Assembly Members’ Pension Scheme websitethe Further detailsabout the Civilpension Service arrangementscan found be contributions date.at that prepaid Financial datewere Position £ Contributions due to the partnership pension providersat the Statement of The partnership pension account is a stakeholder pension arrangement. is partnership a defined contribution pension scheme. partnership. Alpha is a career averagedefined benefit pension scheme; employ New actually and incurred, reflect past experience of the scheme. contribution rates reflectbenefits asthey areaccrued, not whencosts the are employer contributionsevery four years following a scheme valuation. full The pensionable pay, bands. The based on salary were payable at one of four rates in the range20 per cent to 24.5 cent per of 2018For CivilService Pension als Whip, Chief o Counsel General. uced - 19 employer
a new career average pension scheme for Members. TheScheme seven www.civilservicepensionscheme.org.uk ees sinceees 1 April 2015are eligibleto join either alpha or
Ministers
’ s contributionss of£ arrangements benefits for Assembly Members andOffice Holders. All , four four , 16,318 D ‘ Transi
eputy eputy
the Governmentthe of Wales Act1998.
(2017
“ Assembly
tional Protection 3.443 M - 18, £11 inisters and
scheme million (2017 million , ”) ”) 838). There were no providesa benefit defined
’ s actuary reviewss actuary .
one one
’ and continue to continue and - Minister who is 18, £3.387million)18,
at at
Annual Report and Accounts: 2018 – 2019
A – e e n st e te costs Chief Whip, seven Ministers, four Deputy Ministers and one Minister who is Overview also Counsel General. Information on Members and staff numbers (and other relevant disclosures) can be found in the Accountability Section – Remuneration and Staff Report. Civil Service Pension arrangements
Member n s rel e cos s For 2018-19 employer’s contributions of £3.443million (2017-18, £3.387million) were payable at one of four rates in the range 20 per cent to 24.5 per cent of Table 7: Staff costs comprise pensionable pay, based on salary bands. The scheme’s actuary reviews egory S Members o l o l employer contributions every four years following a full scheme valuation. The n o ice contribution rates reflect benefits as they are accrued, not when the costs are hol ers actually incurred, and reflect past experience of the scheme.
£’000 £’000 £’000 £’000 Performance Analysis
S l ries New employees since 1 April 2015 are eligible to join either alpha or
ermanent Staff, Members and partnership. Alpha is a career average defined benefit pension scheme; 16,320 ,192 21, 12 21,1 office holders partnership is a defined contribution pension scheme. Temporary and Agency Staff 9 - 9 2 The partnership pension account is a stakeholder pension arrangement. Seconded staff - 222 Contributions due to the partnership pension providers at the Statement of Soci l securi y cos s Financial Position date were £16,318 (2017-18, £11,838). There were no ermanent Staff, Members and contributions prepaid at that date. 1, 2 6 2,42 2,3 2 office holders
Temporary and Agency Staff 1 - 1 3 Further details about the Civil Service pension arrangements can be found at the website www.civilservicepensionscheme.org.uk. Seconded staff 10 - 10 24
her pension cos s Assembly Members’ Pension Scheme
ermanent Staff, Members and Accountability 3,4 1,020 4,4 4,1 2 office holders The National Assembly for Wales (the “Assembly”) provides a defined benefit scheme, governed by section 18 of the Government of Wales Act 1998. Temporary and Agency Staff 1 - 1 6 Section 20 (4) of and Schedule 11 to the Government of Wales Act 2006 Seconded staff 16 - 16 3 provides continuity for the Scheme. The Government of Wales Act 2006 has Subtotal Members, office holders 21,6 2 6, 6 2 , 39 2 ,0 3 not affected the legal status of the Scheme. and staff salary costs
ess recoveries in respect of The Scheme provides benefits for Assembly Members and Office Holders. All (10 ) - (10 ) (9 ) outward secondments Assembly Members are members of the Scheme from the date they enter o l Members o ice hol ers the Assembly unless they opt specifically not to be. n s s l ry cos s The Remuneration Board as part of its Determination for the Fifth Assembly The Commission pays the salary and related costs of the Welsh Ministers, as introduced a new career average pension scheme for Members. The Scheme Financial Statements explained in the Remuneration Report within these accounts. Amounts paid was approved by HM Treasury in accordance with the Public Service Pensions to the Welsh Ministers are disclosed within the Welsh Government’s Act 2013 and introduced with effect from 6 May 2016. Members aged 55 or consolidated resource accounts. As at 31 March 2019 there were 60 serving over on 1 April 2012 are subject to ‘Transitional Protection’ and continue to Assembly Members. At the year-end there were 42 office holder posts of which 14 formed the Cabinet: one First Minister, one Deputy Minister and
149 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 1 40t for continueto contributeat their current rateof either 10 per cent or 6 per cent basis for an additional fiveyears until 5 May 2021. Thesemembers will Protection aged Members 55 or over on 1 April 2012 forand thosemembers Pension Age. Themember contribution rateis 10.5 per cent for new TheScheme hasan accrual rateof 1/50th andpension age linked to State until 5 May 2021. have their benefits calculated basisfor on a an final additionalsalary fiveyears Absolute Return afund, Private Markets anfund, managers. TheTrustees invest in a Diversified Growth fu Commission, by Mobius Life Limited, and are managed by The assets of Schemethe are held, separately from those of the Assembly be payable at a Normal AgeRetirement of 65. higher). Any pension accrued Final Salary before 6 May 2021 will co Normal Retirement Ageis linked to StatePension Age 65, (or whichever is the Scheme as the at disclosed each three Depending on size the of the accumulated andfund experience is in accordance with actuarialthe made.assumptions sufficienttojust financebenefits the under theScheme, providedthat Stathe contribution rate expressed asa level percentageof calledpensionable salary reasonably over stable time. These objectivesareaddressed by determining a and AMPS that thecharges borne by the forAssembly accruing benefits are accruingduringarepaid for members benefits taking into account advice thefrom Actuary. Theaim is to ensure that their beneficiaries. This objectiveis as advised by the Trustees of Scheme, the expected to to be sufficient provide the benefits promised to members and The objectiveprincipal funding is to maintain of assets a fund which is contained inBoard the for Assembly DetailsMembersand their staff. of pay andallowances are independent body responsible for setting the pay, al TheRemuneration Board oftheNational for Assembly Walestheis anandIndex Property fund Linked Gilts fund. 9.9
per cent andwill subject be to a cap. h or 50th accrual respectively. The employer contribution ratewill be ndard Contribution Rate. This standard rateis such that would it be ’ and continueand tohave calculatedtheir benefits finalsalary on a
’ s Determinations inpublished June2018. who mov ed
to theCARE scheme on 6May 2016. 150 - yearly actuarial valuation, larger or are are
subjec
’ partici ethicalIndexEquity t to to t lowances andpensions theactual experienceof pation in the NAfW NAfW the inpation ‘Transitional nd (“ nd four investment DGF ”),
an ntinue to to ntinue fund, a fund,
Table Table duration of the scheme incomeexceedingstill regular outgo ThePension Scheme was set inup 19 for amortising surpluses anddeficits. smaller contributionsmay haveto be paid for a period to allow, in particular, costs Pension finance costs pension ther as account inthe Allocated assets scheme on Interest liability pension on Interest service Current Assets Liabilities Financial of Statement the in Amount assets of scheme Fair value liabilities of scheme Present value 9 8 : Analysis : of charged amounts to the Statement of Comprehensive Net Expenditure The: amounts recognised in the Statement of Financial
cost
’
s liabilitiess is around20 years.
Position ings on benefits
99 and is immature, with contribution withimmature, 99is and
Position are as follows are Position 0 . Theweighted average
0 0 (18,028)
(55,1 8) 0 ,150 £’000 £’000 (909) 1, 04 1,9 4 1,418 951 -
0
(50, 85) 0 (14,9 9) 5,406 £’000 £’000
2,016 1,696 (924) 1, 29 25 − -
Annual Report and Accounts: 2018 – 2019
have their benefits calculated on a final salary basis for an additional five years smaller contributions may have to be paid for a period to allow, in particular, Overview until 5 May 2021. for amortising surpluses and deficits.
The Scheme has an accrual rate of 1/50th and pension age linked to State The Pension Scheme was set up in 1999 and is immature, with contribution Pension Age. The member contribution rate is 10.5 per cent for new income still exceeding regular outgoings on benefits. The weighted average members and for those who moved to the CARE scheme on 6 May 2016. duration of the scheme’s liabilities is around 20 years. Members aged 55 or over on 1 April 2012 are subject to ‘Transitional Table 8: The amounts recognised in the Statement of Financial Position are as follows Protection’ and continue to have their benefits calculated on a final salary basis for an additional five years until 5 May 2021. These members will 0 0 continue to contribute at their current rate of either 10 per cent or 6 per cent £’000 £’000 for 40th or 50th accrual respectively. The employer contribution rate will be Present value of scheme liabilities (55,1 8) (50, 85) Performance Analysis 19.9 per cent and will be subject to a cap. Fair value of scheme assets ,150 5,406
Normal Retirement Age is linked to State Pension Age (or 65, whichever is 0 higher). Any Final Salary pension accrued before 6 May 2021 will continue to Amount in the Statement of Financial Position be payable at a Normal Retirement Age of 65. Liabilities (18,028) (14,9 9)
The assets of the Scheme are held, separately from those of the Assembly Assets - - Commission, by Mobius Life Limited, and are managed by four investment 0 managers. The Trustees invest in a Diversified Growth fund (“DGF”), an Absolute Return fund, a Private Markets fund, an ethical Equity Index fund, a Table 9: Analysis of amounts charged to the Statement of Comprehensive Net Expenditure Property fund and an Index Linked Gilts fund. 0 0 − £’000 £’000 The Remuneration Board of the National Assembly for Wales is the Current service cost 1,9 4 2,016 independent body responsible for setting the pay, allowances and pensions Interest on pension liability 1, 04 1, 29 Accountability for Assembly Members and their staff. Details of pay and allowances are contained in the Board’s Determination published in June 2018. Interest on scheme assets (909) (924) The principal funding objective is to maintain a fund of assets which is Allocated in the account as expected to be sufficient to provide the benefits promised to members and their beneficiaries. This objective is as advised by the Trustees of the Scheme, ther pension costs 951 25 taking into account advice from the Actuary. The aim is to ensure that Pension finance costs 1,418 1,696 accruing benefits are paid for during members’ participation in the NAfW AMPS and that the charges borne by the Assembly for accruing benefits are reasonably stable over time. These objectives are addressed by determining a contribution rate expressed as a level percentage of pensionable salary called
Financial Statements the Standard Contribution Rate. This standard rate is such that it would be just sufficient to finance the benefits under the Scheme, provided that experience is in accordance with the actuarial assumptions made. Depending on the size of the accumulated fund and the actual experience of the Scheme as disclosed at each three-yearly actuarial valuation, larger or
151 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 are as follows: Themajor categories of schemeassets as a percentage of total scheme assets Table Table Scheme in 2019Scheme The Commission expects to contribute £ Table assumptions in hanges liabilities pension on arising losses and gains xperience assets onscheme return lessinterest Actual expenses and paid Benefits nettransfers- (including Members by ontributions Af by ontributions assets onscheme return lessinterest Actual assets scheme on Interest April 1 at Assets Actuarial losses (gains) liability pension on Interest year during the paid Benefits transfers net (including contributions Member contributions) of member cost (net service urrent April 1 at Liabilities 12 Movement11: in liabilities during the year 10 : Movement: assetsin the during year : Analysis: ofamounts recognised in the Statement of TaxpayerChange in
-20.
152
- in) 982,096
in)
toMembers the
0 0, 8 0, 8 ,40 ,40 0 (1,001) (1,001) £’000 (1, 49) (1, 49) (1,001) (1,001) £’000 £’000 2,019 2,019 1, 04 1, 04 1,974 1,974 0 ( 70) ( 70) 0 909 909 497 88 88 497 9 1
’ ’ s(SCITE) Equity Pension 0 0 0 0 49,4 49,4 (1,097) (1,097) (1,097) (1,097) £’000 £’000 £’000 ,71 ,71 0 (1,791) (1,791) 2,01 1,494 1,494 0 0 1, 29 9 9 924 924 297 72 472 472
(2017 The actual return on assetsscheme in 2018 Scheme This strategy is forecast to deliver a similar expected level of return to the follows:as diverse spread offunds in 2017. As a result of the review assets the of the Scheme invested in a ThePension Board carriedout a review of the Scheme Table cash an interest ixe Propert in estments lternati e uities 13 ▪ ▪ ▪ ▪ ▪ ▪ -
18, £1.721 : major: categories of scheme as assets a percentage of total scheme assets
’ s pr M er M ear n ex thical M lobal n ex uit roup enerations Partners Propert Legal & General Investment Management (“LGIM”) Managed Perpetual n esco lobal Targete i ersifie rowth aillie iffor eviousinvestment strategy but with a lower expected level of risk.
million gain). million
- in e ilt
- 19 was19 a gain of £
eturns
’ s investment strategy 0 00 1 − 9 1.420
million million 0 00 10 1 12 −
Annual Report and Accounts: 2018 – 2019
Table 10: Analysis of amounts recognised in the Statement of Change in Taxpayer’s Equity (SCITE) Table 13: major categories of scheme assets as a percentage of total scheme assets Overview
0 0 0 − 0 − £’000 £’000 uities 1 Actual return less interest on scheme assets 88 9 lternati e in estments 12 xperience gains and losses arising on pension liabilities ( 70) 297 Propert 9 10 hanges in assumptions (1, 49) 1,494 ixe interest an cash 1 0 00 00
Table 11: Movement in liabilities during the year The Pension Board carried out a review of the Scheme’s investment strategy in 2017. As a result of the review the assets of the Scheme invested in a Performance Analysis 0 0 diverse spread of funds as follows: £’000 £’000 Liabilities at 1 April 0, 8 49,4 ▪ aillie iffor i ersifie rowth urrent service cost (net of member contributions) 1,974 2,01 ▪ n esco Perpetual lobal Targete eturns Member contributions (including net transfers-in) 497 472
Benefits paid during the year (1,001) (1,097) ▪ Legal & General Investment Management (“LGIM”) Managed Propert Interest on pension liability 1, 04 1, 29 Actuarial losses (gains) 2,019 (1,791) ▪ Partners roup enerations
0 ▪ M thical lobal uit n ex
Table 12: Movement in assets during the year ▪ M er ear n ex- in e ilt Accountability 0 0 This strategy is forecast to deliver a similar expected level of return to the £’000 £’000 Scheme’s previous investment strategy but with a lower expected level of risk. Assets at 1 April ,40 ,71 The actual return on scheme assets in 2018-19 was a gain of £1.420 million Interest on scheme assets 909 924 (2017-18, £1.721 million gain). Actual return less interest on scheme assets 88 9
ontributions by Af 9 1 72
ontributions by Members (including net transfers-in) 497 472
Benefits paid and expenses (1,001) (1,097)
0 0 Financial Statements The Commission expects to contribute £982,096 to the Members’ Pension Scheme in 2019-20.
The major categories of scheme assets as a percentage of total scheme assets are as follows:
153 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 total liability by circa £ increasetotal the actuarial liability by 7 about per cent andwould in longevityIf at retirement wereassumed to be 2years greater, would this changein total liabilities by circa £5. Table the total the ac If the real rate of return in excess of pension changesby 0.5 pera cent year changein total liabilities by circa £0.5 million. total the actuarial liability would change by1 around per cent If the real rate of return in excessearningschanges byof 0.5 per cent a year, xpectation of life at age 6 ears : ears : 6 age at of life xpectation CP increases pension uture increases earnings uture rate iscount i ows i ows members emale Men 14 : Principalactuarial: assumptions atStatement the of Financial Position date tuarial liability would change by 10 about per cent and the
4.0 – in excess of iscount rate rate of iscount in excess
million. –
in excess of iscount rate iscount of excess in
5 154 million.
-1.90 -1.90 0.10 2. 0 2 .9 2 .9 2 .6 2 .
and the
crease crease -1.6 -1.6 0.2 2. 2. 0 2 .8 2 .8 2 . 2 .
standards/Pages/mem 5 201 31 March found in the informationFurther on the Table Amounts for the current andprevious four periods assets scheme on interest return less ctual liabilities losses and gains xperience et iability assets cheme obligation benefit efined
http://www.assembly.wales/en/memhome/pay 15
arising on pension pension on arising : Amounts: for the current andprevious four periods
9 A
. nnual nnual
- pay.aspx R eport and and eport
1 ,02 7,150 55,17 Assembly Members £’000
70 0
A ccounts for the scheme for yearthe ending 14, 7 50, 5 5,40 £’000 0 2 7 -
expenses
15,74 ’ 4 ,45 £’000 ,71 Pension Scheme , 15 0
areas follows: 1 0 - financial
2 , , , 52 £’000 1,041 - 0 interests
64F 5
can be - 2 ,02 ,175 ,147 £’000 1, 0 0 1,477
Annual Report and Accounts: 2018 – 2019
Amounts for the current and previous four periods are as follows: Overview Table 15: Amounts for the current and previous four periods Table 14: Principal actuarial assumptions at the Statement of Financial Position date 0 0 0 0 0 0 0 £’000 £’000 £’000 £’000 £’000 efined benefit iscount rate 2. 2. 55,17 50, 5 4 ,45 , 52 ,175 obligation uture earnings increases – in excess of iscount rate -1.90 -1.6 cheme assets 7,150 5,40 ,71 2 , 2 ,02 uture pension increases CP – in excess of iscount rate 0.10 0.2 et iability 1 ,02 14, 7 15,74 , ,147 xpectation of life at age 6 ears :
xperience gains and Performance Analysis Men 2 . 2 . losses arising on pension 70 2 7 1 0 1, 0 liabilities emale members 2 .9 2 .8 ctual return less i ows 2 .6 2 . interest on scheme , 15 1,041 1,477 assets 5 Further information on the Assembly Members’ Pension Scheme64F can be If the real rate of return in excess of earnings changes by 0.5 per cent a year, found in the Annual Report and Accounts for the scheme for the year ending the total actuarial liability would change by around 1 per cent and the 31 March 2019. change in total liabilities by circa £0.5 million.
If the real rate of return in excess of pension changes by 0.5 per cent a year the total actuarial liability would change by about 10 per cent and the change in total liabilities by circa £5.5 million. Accountability If longevity at retirement were assumed to be 2 years greater, this would increase the total actuarial liability by about 7 per cent and would increase total liability by circa £4.0 million.
Financial Statements
5 http://www.assembly.wales/en/memhome/pay-expenses-financial-interests- standards/Pages/mem-pay.aspx
155 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 The em Scheme’ legislationthe and contribution. TheScheme wascompliant with automatic enrolment In addition, thereis an option for the employeeto makea regular monthly contribution of 10 per cent of gross salary contribution) schemewith AVIVA to which the Commission makesa monthly TheNational Assembly for Wales hasa group stakeholder (defined Statement of Comprehensive ExpenditureNet consist of: Members in 2018 Members £635,213 Members’ Staff Costs Costs Staff Members’ Costs Additional Costs ffice ategor Total Members’ other costs other Members’ Total costs Travel – - ployer pension contributions paid in 2018 19, (2017
). Members’ other costs
’ ’ other costsof staff costs include oneseverance payment, totalling £2,859
- 18, 2 payments18, 2 totalling £26,570).
£8.592
s re - million ( million enrolment staging date 2017.was1 January
156 2017-18,£8.629
for Assembly Member support staff. £’000 7,119 7,119 982 982 272 − 219 - 19 were19 £681,557 (2017
million) in the
, made made £’000 -18, 7,09 7,09 1,035 1,035 263 237 −
runs effectively.runs amount the of casework under consideration andto e two then members Commissionof staff have seconded been to deal with time basis by oneindividual employed byAssembly the Commission. Since was stren theDuring year supportthe available to the Commissioner’s Standards office ta ing until consideration theof complaint is complete. Commissioner only into looking specific the complaint andonly inrole the to deal with the complaints. andrecommended that an Acting Commissioner be temporarily appointed therefore judged that he was unable to act in relation to the new complaints looke Complaintswere received relating to a matter hadthat been previously responsibilities of thepost plus reasonable expenses. pro TheActing Commissioner notice took effect on 7 November 2018 and andsubsequent complaints received on theissue. same The appointment asActing Commissioner to act on mattersrelating to a specif In November 2018 theAssembly agreed to the appointment of DouglasBain cting ommissioner http://standardscommissionerwales.org/ More information about Sir Roderick Evansand his work is availa position on 1 December 2016. TheCommissioner for Standardsis Roderick Sir Evanswho took up the Fund. inincurred course the of his dut of the appointment of the Commissioner andany reasonable liabilities andensuring allowances that salary the inagreed the terms andconditions costsincurred by the Commissioner. The Commission is responsible for Standards) Measure 2009, the Commission pays of andthe anysalary termsUnder the of theNational Assembly for Wales for (Commissioner - rata for part of a day) for activities relating directly to the role and d into by the current Commissioner.
wa –
omm ss o er or t r s s pport gthened. gthened. ntil November2018 office the wassupported on a part s given to theActing Commissioner by Clerk the of theAssembly.
’ s r
emuneration wasset ata daily rateof £392 (or Thetwo roles co run
The ispost a 6yearfixed term appointment. ies, arechargedWelshies, to the Consolidated cameto an
Thecurrent Commissioner
ncurrently,theActing with end
on 25 2019April nsure that the office ic complaint ble from ble related when
-
Annual Report and Accounts: 2018 – 2019
– Members’ other costs – omm ss o er or t r s Overview
Members’ other costs of £8.592 million (2017-18, £8.629 million) in the Under the terms of the National Assembly for Wales (Commissioner for Statement of Comprehensive Net Expenditure consist of: Standards) Measure 2009, the Commission pays the salary of and any related costs incurred by the Commissioner. The Commission is responsible for ategor − − ensuring that the salary and allowances agreed in the terms and conditions £’000 £’000 of the appointment of the Commissioner and any reasonable liabilities ffice Costs 982 1,035 incurred in the course of his duties, are charged to the Welsh Consolidated
Additional Costs 272 263 Fund.
Members’ Staff Costs 7,119 7,09 The Commissioner for Standards is Sir Roderick Evans who took up the Travel costs 219 237 position on 1 December 2016. The post is a 6 year fixed term appointment. Performance Analysis
Total Members’ other costs More information about Sir Roderick Evans and his work is available from http://standardscommissionerwales.org/ Members’ staff costs include one severance payment, totalling £2,859, made in 2018-19, (2017-18, 2 payments totalling £26,570). cting ommissioner
The National Assembly for Wales has a group stakeholder (defined In November 2018 the Assembly agreed to the appointment of Douglas Bain contribution) scheme with AVIVA to which the Commission makes a monthly as Acting Commissioner to act on matters relating to a specific complaint contribution of 10 per cent of gross salary for Assembly Member support staff. and subsequent complaints received on the same issue. The appointment In addition, there is an option for the employee to make a regular monthly took effect on 7 November 2018 and came to an end on 25 April 2019 when contribution. The Scheme was compliant with automatic enrolment notice was given to the Acting Commissioner by the Clerk of the Assembly. legislation and the Scheme’s re-enrolment staging date was 1 January 2017. The Acting Commissioner’s remuneration was set at a daily rate of £392 (or The employer pension contributions paid in 2018-19 were £681,557 (2017-18, pro-rata for part of a day) for activities relating directly to the role and
£635,213). responsibilities of the post plus reasonable expenses. Accountability
Complaints were received relating to a matter that had been previously looked into by the current Commissioner. The current Commissioner therefore judged that he was unable to act in relation to the new complaints and recommended that an Acting Commissioner be temporarily appointed to deal with the complaints. The two roles run concurrently, with the Acting Commissioner only looking into the specific complaint and only in the role until consideration of the complaint is complete.
ta ing s pport
During the year the support available to the Standards Commissioner’s office Financial Statements was strengthened. ntil November 2018 the office was supported on a part- time basis by one individual employed by the Assembly Commission. Since then two members of Commission staff have been seconded to deal with the amount of casework under consideration and to ensure that the office runs effectively.
157 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 ta ho rs a costs ta January 2019. In 2019. totalJanuary service The CommissionAssembly launcheda Voluntary Exit Scheme(VES) acrossall At 31 March 2019 the year.the reported that theCommission did not draw £1.1 million of itscash 2019 was£1,104,000. This is reflected in SOS 03 on page members of staff during 2019 there wasan obligation on theCommission to make paymentsto Support Staff Costs Costs Staff Support ours Staff Support Acting ours Commissioner Acting Costs Commissioner ours Commissioner cost o at re Total reso rce cost £000s cost reso rce Total packages exit of number Total - £100,000 £80,001 - £60,001 £ 0,001 -£ 0,000 £20,001 £0 -£20,000 ba cost t ac a e Total o rs o rs Commissioner Costs Commissioner – areas on 22 November 2018. Theclosing date for applications was18 - - £100,000 -£100,000
o t r t cheme o t r t cheme £60,000 £80,000 £150,000 osts
none
24
of the staff who we
people werepeople given approval to leave -20.The total costof 31 Marchthis obligation at o rs o rs 158 Total mber o e t ac a es b cost ba cost b ac a es e t o mber Total 0 1,333 1,333 336 0 81 re re granted approval had left and - - -
osts osts
£ £ ,798 £ ,798 £26,105 £26,105 £5, 81 £5, 81 - -
169 o rs o rs . where it where is
161.5
23 0 - - - -
budget for 24 osts osts
0 £ £19,715 £19,715 £5,756 £5,756 0 2 8 5 5 5 2 2 3 1 - -
incurred inincurred 2018 is £57,958 Theestimated external cost audit for the audit of these financial statements Statement of administrationOther costs of £16.7 million (2017 anddetails are Two Directors areincluded within the number of exit packagesshown above totalling £95,000. a member of staff in 2017 addition to the Voluntary ExitScheme. Therewere no severancepayments made to Commission staff in 2018 charges impairment and amortisation epreciation, costs Staff related expenses Administrative ICT costs costs facilities and Accommodation eases eases – –
other buildings
( 2017
Comprehensive consist Expenditure of: therefore disclosed within the Remuner -
- 18, 19
£57,958). No additional No £57,958). non (2017
- 18 - 18 aspart of a negotiated settlement package , nil
).
There wasone severancepayment to - statutory audit work was audit statutory - 18, £16.4 million) in the 0
£’000 2,800 2, 86 ,342 1,6 6 1,629 2,319 ation and 102 −
S taff report 0 - £’000 2,906 19 in 2,826 2, 82 ,6 1, 20 3 1 0 −
.
Annual Report and Accounts: 2018 – 2019
ta ho rs a costs There were no severance payments made to Commission staff in 2018-19 in Overview at re o cost 0 0 addition to the Voluntary Exit Scheme. There was one severance payment to a member of staff in 2017-18 as part of a negotiated settlement package o rs osts o rs osts totalling £95,000. Commissioner ours 336 23
Commissioner Costs - £26,105 £19,715 Two Directors are included within the number of exit packages shown above
Acting Commissioner ours 81 - - and details are therefore disclosed within the Remuneration and Staff report.
Acting Commissioner Costs - £5, 81 - - Support Staff ours 1,333 - 161.5 -
Support Staff Costs - £ ,798 - £5,756 Performance Analysis Total o rs osts 0 £ £ Other administration costs of £16.7 million (2017-18, £16.4 million) in the Statement of Comprehensive Expenditure consist of:
– o t r t cheme 0 − 0 − £’000 £’000 The Assembly Commission launched a Voluntary Exit Scheme (VES) across all eases – buildings 2,800 2,826 service areas on 22 November 2018. The closing date for applications was 18 eases – other January 2019. In total 24 people were given approval to leave. 102 1 0 Accommodation and facilities costs ,342 ,6 At 31 March 2019 none of the staff who were granted approval had left and ICT costs 2, 86 2,906 there was an obligation on the Commission to make payments to 24 members of staff during 2019-20. The total cost of this obligation at 31 March Administrative expenses 1,629 1, 20
2019 was £1,104,000. This is reflected in SOS 03 on page 169 where it is Staff related costs 1,6 6 3 reported that the Commission did not draw £1.1 million of its cash budget for Accountability the year. epreciation, amortisation and impairment 2,319 2, 82 charges t ac a e cost ba Total mber o e t ac a es b cost ba 0 £0 - £20,000 5 The estimated external audit cost for the audit of these financial statements £20,001 - £ 0,000 5 is £57,958 (2017-18, £57,958). No additional non-statutory audit work was £ 0,001 - £60,000 8 incurred in 2018-19 (2017-18, nil). £60,001 - £80,000 3
£80,001 - £100,000 1
£100,000 - £150,000 2 Financial Statements
Total number of exit packages 2
Total reso rce cost £000s 0
159 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 March 201 March Impair buildings. the and depreciating thecost to account for age the andeconomic future life of includedcalculating the cost of constructing modern equivalent buildings replacement cost (DRC) asa proxy for current value. The valuer Standards. TheSenedd andthe Pierhead were re accordanceRoyal thewith ofInstitution Chartered Surveyors Valuation FRICSof GVA Grimley International Advisers, Property as at31 March 2017, in Thelatest revaluation of Parliament of New South WalesNew South of Parliament Senedd. of the for opening the 0 0 0 0 0 0
Furniture and fittings includes ‘ includes and fittings Furniture
isposals dditions disposal eleased on year harged in
ment reviews any notdid identify indications of impairment at 31
9
andhence no impairments have recognised. been
0 £’000 , land and buildings was undertaken by DS Gibbon
donated ass donated , £’000 , 0
160 ets ’, £’000 00 consisting Mace ofthe donated by the 0
65F
- valued atdep £’000 0
0
’
s approach reciated £’000
0 0 , , £’000 , –
Parliament of New South WalesNew South of Parliament Senedd. of the for opening the 7 0 0 0 0 0 0
Furniture and fittings includes includes and fittings Furniture Charged in year Charged in and transfers Reclassification Additions
£’000 (1,71 ) ‘ donated assets donated - -
0 0 £’000 ( 91) ’, 7 consisting Mace ofthe donated by the -
£’000 0 0
0 ( 2) 66F - -
£’000 0 0 0 0 - - -
0 0 (2, 9) £’000 – 7 -
Annual Report and Accounts: 2018 – 2019
0 – Overview 66F
0 – £’000 £’000 £’000 £’000 £’000 65F
£’000 £’000 £’000 £’000 £’000 £’000 0 0 0 0 0 0 Additions - 7 - - 7 0 0 0 Reclassification - - - - - dditions and transfers
isposals , , 0 0 0 Performance Analysis 0
0 0
0 0 Charged in year (1,71 ) ( 91) ( 2) - (2, 9)
harged in 0 0 , , year 0 eleased on 0 , , disposal 0 0 00 0
0 0
0 Accountability 0
The latest revaluation of land and buildings was undertaken by DS Gibbon FRICS of GVA Grimley International Property Advisers, as at 31 March 2017, in accordance with the Royal Institution of Chartered Surveyors Valuation Standards. The Senedd and the Pierhead were re-valued at depreciated replacement cost (DRC) as a proxy for current value. The valuer’s approach included calculating the cost of constructing modern equivalent buildings and depreciating the cost to account for the age and future economic life of the buildings.
Impairment reviews did not identify any indications of impairment at 31 Financial Statements March 2019 and hence no impairments have been recognised.
Furniture and fittings includes ‘donated assets’, consisting of the Mace donated by the 7 Furniture and fittings includes ‘donated assets’, consisting of the Mace donated by the Parliament of New South Wales for the opening of the Senedd. Parliament of New South Wales for the opening of the Senedd.
161 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 used used by the Commission: Intangible assets
0 isposal 0 Carrying amount at arch arch at amount Carrying 0 0 year in Charged 0 0 dditions 0 arch at amount Carrying 0 0 isposals year in Charged 0
comprise softwareand softwarelicences for major systems
162 0 0 £’000 £’000
0 0 0 0 0 0
£’000 £’000
year one more than after due falling amounts recei able no here were hand in cash and ban s Commercial er ice an ing o ernment he balances e ui alent cash and in cash et change pril at alance eco erable repayments recei ables ther rade recei ables oneyear: within due falling mounts following balances at arch were held at: held were arch at balances following
0 £’000
£’000 0
0 £’000 £’000 0
Annual Report and Accounts: 2018 – 2019
Overview
Intangible assets comprise software and software licences for major systems 0 0 used by the Commission: £’000 £’000 mounts falling due within one year: 0 rade recei ables £’000 £’000 ther recei ables 0 repayments isposal eco erable 0
Performance Analysis 0 0 0 here were no recei able amounts falling due after more than one year Charged in year isposals
0 0 0 £’000 £’000 0 alance at pril Carrying amount at arch et change in cash and cash e ui alent balances
0 he following balances at arch were held at: £’000 £’000 o ernment an ing er ice
0 Commercial ban s and cash in hand Accountability dditions 0 0
Charged in year
0 0 0
0 Carrying amount at arch
Financial Statements
163 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 02.A. Members IASUnder 19, a liability of £ Therewere no payable amounts fallingafter more due than oneyear. within the provisions section of Note 01 From theFrom total is expected within tooneyear crystallise (2017 Accruals rade payables security social and taxation ther A oneyear within due falling Amounts year in the utilised rovisions cost ension finance provision in ncrease decrease und onsolidated elsh to the due Amounts
Additionalthe oninformation
’ Pension Scheme.Further information is provided on in this Note
£18.148
million (2017 18.028 million 0 0 -18, £15.099 £’000 dilapidation provisions can be found 1 1 1 1 1 1 164 –
Statement of accounting policies. is recognised for the Assembly 0 -18, £0 million).-18, £0
million) provision,
£’000 £’000 0 0 0 0 11 11 2 2 1
0
0 0
£’000 1 1 1 1 1 1 0 no amount no
0 0
0 2 0 £’000 £’000 1 1 2 1 2 1 1 111 1 111
liabilities through giving guarantees, indemnities letters or comfort. of ommissionThe has not entered into any uantifiable or un uantifiable contingent contractually enrolled in the relevant pension scheme. heading astime limits for leavershave expired. SinceMay 2011 all staff At the end of the yearthere is no longer any potential liability under this pension. Liability continues until six years after cessation of employment equivalent of 10 per cent of gross annual s MemberAssembly support staff havecontractual to rights have the pension scheme scheme pension a oining ever without employment left ave scheme pension a to not contributing Are currently
employed but but employed
0
£’000 - -
alary contributedalary towards a 0 £’000
0 £’000 - -
emote emote are are .
Annual Report and Accounts: 2018 – 2019
Overview
0 0 £’000 £’000 Assembly Member support staff have contractual rights to have the Amounts falling due within one year equivalent of 10 per cent of gross annual salary contributed towards a A 1 pension. Liability continues until six years after cessation of employment.
ther taxation and social security At the end of the year there is no longer any potential liability under this rade payables 1 111 heading as time limits for leavers have expired. Since May 2011 all staff are
Accruals 11 2 1 contractually enrolled in the relevant pension scheme. Performance Analysis Amounts due to the elsh onsolidated 2 2 und 0 0 0
£’000 £’000 £’000 Are currently employed but There were no payable amounts falling due after more than one year. not contributing to a pension - - emote scheme
ave left employment without ever oining a - - emote 0 0 pension scheme The ommission has not entered into any uantifiable or un uantifiable contingent £’000 £’000 £’000 £’000 liabilities through giving guarantees, indemnities or letters of comfort. 0 0
ncrease decrease in
1 1 1 1 2 0 Accountability provision
ension finance cost 1 1 1 1 1
rovisions utilised in the year
0 0 0
Under IAS 19, a liability of £18.028 million is recognised for the Assembly Members’ Pension Scheme. Further information is provided on this in Note 02.A. Additional information on the dilapidation provisions can be found within the provisions section of Note 01 – Statement of accounting policies.
From the total £18.148 million (2017-18, £15.099 million) provision, no amount is expected to crystallise within one year (2017-18, £0 million). Financial Statements
165 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 contract, contracts such have not includedbeen in this note. contractunder the if had it run its course.full As this figure is variable for each representing loss the of profit on the work whichwould have b contract of breach contractorand the wouldentitled todamages be charges for notdo quantify such an event. Early termination would a be TheCommission contracts has that make referenceto early termination but 2018. March Therewere no contracted capital commitments at 31 March 2019and 31 There are no current obligations under finance leases. according to the inperiod which paymentsare incurred. following yearthe of accounts these are given in table the below, analysed Commitments under operating leases to pay rent and and buildings and and years five than not more year but one than ater oneyear than ot later ther years five than ater years five than not more year but one than ater oneyear than ot later
– car, printers and copiers copiers and printers car,
166
0 als during the yearduringals the
11,0 0 11,0 0 22,1 9 £’000 2,
31
een done een done 0 2 ,908 11,0 0 11,0 0 £’000 2, 1 1
holders. Theholders. Membersmay employ family members astheir support staff. determinesthe salaries andallowances allof Assembly Membersand office for Assembly Wales Remuneration2010 Measure An independent Remuneration Board was established by the Commission representativeto the ension oard on 20 ecembe Audit Risk andCommission’s Evans, ob who is alsoan independent toAdviser Assembly the trustee on 2018. une Commission representati ones, alsoa Commissioner at that time, oyce replaced atson asthe Assembly of the Members’ Pension Scheme 22from February 2017; Caroline oyce atson, one of theCommissioners for ifth the Assembly, a was trustee familyclose hold positions of control o where Commissioners,their organisations members of managers or senior Commissioners, senior managers or their familyclose membersnor with any The Commission the purpose of, or in connection the exercisewith, of Assembly the The Assembly may give special or general directions to the Commission for Members a on Assembly, page MembersAssembly Revenu and otherwith government departments andpublic bodies, including HM TheCommissionof transactionsnumbera hasWelsh with the Government currencyor risk. liabilities aredenomina liquidity risks. It also hasno material anddeposits, all materialand assets Consolidated Fund for itscash requirements, andis therefore not exposedto loansand has no borrowings. It reliesprimarily on from the funding Welsh The
Commission undertakennot has any materialtransactions directly with Commission 110 e andCusto ). Standing Orders of theNational forAssembly Walesrequire the ’ Pension Scheme. ’ s functions. motion motion proposed by the Commission, to elect Trustees to the
doesnot issue or trade in financial such instruments as ms. Additionally,ms. transactionsregular takeplace with the ’ Pension Scheme (see
ted in sterling, so it is not exposedto interest rate risk ve on 2 anuary 2018. Caroli
Assurance
r influence. Committee ACA AC became the emuneration and staff report and emuneration . The Remune
ne ones resigned as a National ration Board r 2018.
,
Annual Report and Accounts: 2018 – 2019
Overview
The Commission does not issue or trade in financial instruments such as loans and has no borrowings. It relies primarily on funding from the Welsh Commitments under operating leases to pay rentals during the year Consolidated Fund for its cash requirements, and is therefore not exposed to following the year of these accounts are given in the table below, analysed liquidity risks. It also has no material deposits, and all material assets and according to the period in which payments are incurred. liabilities are denominated in sterling, so it is not exposed to interest rate risk or currency risk. 0 0 £’000 £’000 and and buildings Performance Analysis ot later than one year 2, 2, The Commission has a number of transactions with the Welsh Government and with other government departments and public bodies, including HM ater than one year but not more than five years 11,0 0 11,0 0 Revenue and Customs. Additionally, regular transactions take place with the ater than five years 22,1 9 2 ,908 Assembly Members’ Pension Scheme (see emuneration and staff report, page 110). Standing Orders of the National Assembly for Wales require the
ther – car, printers and copiers Assembly, on a motion proposed by the Commission, to elect Trustees to the Members’ Pension Scheme. ot later than one year 31 1 ater than one year but not more than five years 1 The Assembly may give special or general directions to the Commission for
the purpose of, or in connection with, the exercise of the Assembly Commission’s functions. The Commission has not undertaken any material transactions directly with There are no current obligations under finance leases. Commissioners, senior managers or their close family members nor with any Accountability organisations where Commissioners, senior managers or members of their close family hold positions of control or influence.
There were no contracted capital commitments at 31 March 2019 and 31 oyce atson, one of the Commissioners for the ifth Assembly, was a trustee March 2018. of the Assembly Members’ Pension Scheme from 22 February 2017; Caroline ones, also a Commissioner at that time, replaced oyce atson as the Commission representative on 2 anuary 2018. Caroline ones resigned as a The Commission has contracts that make reference to early termination but trustee on une 2018. do not quantify charges for such an event. Early termination would be a ob Evans, who is also an independent Adviser to the Assembly breach of contract and the contractor would be entitled to damages Commission’s Audit and Risk Assurance Committee ACA AC became the representing the loss of profit on the work which would have been done Commission representative to the ension oard on 20 ecember 2018. Financial Statements under the contract if it had run its full course. As this figure is variable for each contract, such contracts have not been included in this note. An independent Remuneration Board was established by the National Assembly for Wales Remuneration Measure 2010. The Remuneration Board
determines the salaries and allowances of all Assembly Members and office holders. The Members may employ family members as their support staff.
167 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 Assembly MembersAssembly is available at may conflictwith their duties. A e ister inancialof nterests ofand ther irectors have declared that holdthey no si nificant third party interests that mana ement.senior byemployment the Commission of family members of C Commission staff. hereare no restrictionsin place relatin to the he Commission decides the policies on salaryand for conditions on their behalf. fair the and selec open However, this is only permitted where the Assembly Member playsno part in www.cynulliad.cymru
tion tion process, which is conductedby Commission staff .
www.assembly.wales 168
ommissioners or and and audit. to is sub ect table his cas e as e uiremen ec ncilia i n increase decrease in Commissionbyasspecified the adapted for the constitution of the National forAssembly Wales andthe the TheStatement andsupporting noteshave been prepared in accordance with andthe amount that may be drawn from theWe Commission viaAssembly formal budget motions. These authorisemotions the TheforAssemblyNational Wales Commission eporting egularity Annex n und Consolidated the to paid Amounts drawn not und Consolidated the from due Amounts year supply und Consolidated the rom re uirement et cash c r 2018 e
a s
e – d 2019 2019 e c r ’ e s capital andrevenue expenditure, as well as retainable income a GovernmentFinancial Manual (FReM Reporting s – e
i n regularity reporting regularity c
a s h
Government of Wales Act 2006 –
current current
’ s budget iss authorised by the arc arc lsh Consolidated Fund. , , , £’000
) suitably .
arc arc , , £’000
Annual Report and Accounts: 2018 – 2019
However, this is only permitted where the Assembly Member plays no part in Overview the fair and open selection process, which is conducted by Commission staff Annex – regularity reporting on their behalf. egularity eporting he Commission decides the policies on salary and conditions for Commission staff. here are no restrictions in place relatin to the The National Assembly for Wales Commission’s budget is authorised by the employment by the Commission of family members of Commissioners or Assembly via formal budget motions. These motions authorise the senior mana ement. Commission’s capital and revenue expenditure, as well as retainable income and the amount that may be drawn from the Welsh Consolidated Fund. irectors have declared that they hold no si nificant third party interests that may conflict with their duties. A e ister of inancial and ther nterests of The Statement and supporting notes have been prepared in accordance with Performance Analysis Assembly Members is available at www.assembly.wales and the 2018–2019 Government Financial Reporting Manual (FReM) suitably www.cynulliad.cymru. adapted for the constitution of the National Assembly for Wales and the Commission as specified by the Government of Wales Act 2006.
ec ncilia i n e as e uiremen increase decrease in cas arc arc £’000 £’000 et cash re uirement , ,
rom the Consolidated und supply – current , , year
Amounts due from the Consolidated und not , drawn Accountability Amounts paid to the Consolidated und
ncrease decrease in cash
his table is sub ect to audit.
Financial Statements
169 Financial Statements Accountability Performance Analysis Overview Annual ReportandAccounts: 2018–2019 ec ncilia i n e es urce as u urn e e uiremen a it. to is s b ect table This on a stments ccr als tt rn et eso rce mo ements other pro ision 19 recognition e an amortisation an epreciation on re uiremen cas e cash otherthan capital or ing in hanges -
cash items items cash cash items cash ension inance cost an an cost inance ension
-
01 an an
belo belo e e e e ee
ud e ud e ( ,900) ( ,900) ,088 ,088 ud e ud e £’000 (2, 00) (1, 00) (1, 00) £’000 0 0 170
u urn u urn u urn , , ( ,7 7) ( ,7 7) £’000 (2, 19) (2, 19) £’000 ( 72) (1, 18) (1, 18)
c m ared wi wi c m ared s end e cess s end e cess bud e under under bud e wi bud e wi c m ared c m ared u urn u urn e al al e u urn u urn £’000 £’000 (82) (81) (1 ) (1 ) 822 72
u urn u urn u urn u urn ,8 2 ,8 2 ( ,278) £’000 (2, 82) (1, 9 ) (1, 9 ) £’000 98
to is s b ect table This There operatingno other hasbeen income 2018 in retaine A ount u total in o e operating etaina le
a it.
0 £’000 00 00 00 − 19 (2017
0 £’000 - 18, nil). 181 181 181
0 £’000 19 19 19
Annual Report and Accounts: 2018 – 2019
ec ncilia i n e es urce u urn e as e uiremen Overview e ud e u urn e al u urn 0 0 0 u urn £’000 £’000 £’000 c m ared wi bud e under etaina le operating in o e 00 181 19 s end e cess u total 00 181 19 £’000 £’000 £’000 £’000 A ount retaine 00 181 19 et eso rce tt rn 01 ,088 , 72 ,8 2 ccr als a stments
on-cash items ee There has been no other operating income in 2018−19 (2017-18, nil).
( ,900) ( ,7 7) (1 ) ( ,278) Performance Analysis belo This table is s b ect to a it. hanges in or ing capital other than 0 ( 72) 822 98 cash
e cas re uiremen
on cash items e ud e u urn u urn u urn c m ared wi bud e
£’000 £’000 £’000 £’000
epreciation an Accountability amortisation an e- an (2, 00) (2, 19) (81) (2, 82) recognition
19 ension inance cost an (1, 00) (1, 18) (82) (1, 9 ) other pro ision mo ements
This table is s b ect to a it.
Financial Statements
171 Cynulliad Cenedlaethol Cymru National Assembly for Wales