I concluded that HEIW’s accounts were properly prepared and materially accurate and issued an unqualified audit opinion on them. My work did not identify any material weaknesses in HEIW’s internal controls (as relevant to my audit).

However, I placed an Emphasis of Matter paragraph in my report to draw attention to disclosures in the accounts in note 21.1 relating to the impact of a Ministerial Direction issued on 18 December 2019 to the Permanent Secretary of the Welsh Government.