Hwyl fawrpublished at 14:21 Greenwich Mean Time 18 March
Eluned Morgan’s twenty-second session as first minister comes to a close.

Eluned Morgan
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Eluned Morgan is quizzed by opposition party leaders and other MSs during First Minister's Questions
By Alun Jones
Eluned Morgan’s twenty-second session as first minister comes to a close.
Eluned Morgan
Andrew RT Davies
Conservative Andrew RT Davies refers to concerns voiced by Wales' auditor general over the "irregular" s of a company wholly-owned by the Welsh government.
Andrew RT Davies describes it as a "deplorable situation".
The first minister replies that the auditor general "was concerned about three fixed assets to the value of around £1 million. My understanding is that those were for lines in relation to a very quick response to preparing and ing us in relation to Covid and the pandemic. It is important, though, that we get the financial statements correct. My understanding is that there haven't been any concerns in of the rest of the financial statements. My understanding also is that Industry Wales has implemented all the recommendations in the auditor general's report, and is confident in its robust s procedures moving forward."
Auditor general Adrian Crompton had said said it was "highly unusual" that he could not form an audit opinion on Industry Wales, the trading name of Sector Development Wales Partnership Ltd (SDWP). Industry Wales, which aims to provide expert advice and to grow "Wales plc", has received around £9.7m from the public purse in the past decade, according to s.
The company, which was set up by the Welsh government in 2013, has spent more than £1m on an automated decorating, cutting and packing line which is not yet operational.
In a letter to the Senedd public s committee, Adrian Crompton wrote "I ‘disclaimed’ my audit opinions on these s. This is a highly unusual position whereby I am stating that I am unable to provide either a ‘true and fair’ or ‘regularity’ opinion on the s as I have been unable to obtain sufficient, appropriate evidence over material assets. Unfortunately, this inability to obtain sufficient, appropriate evidence applied to multiple connected parts of the s."
"I am unable to give an opinion at all" said Adrian Crompton
The first minister tells Plaid Cymru MS Cefin Campbell that the Welsh government will be formally responding to the report by Comisiwn Cymunedau Cymraeg/Commission for Welsh-speaking Communities: Empowering communities, strengthening the Welsh language, published in August 2024, in May at Eisteddfod yr Urdd.
Cefin Campbell asks whether the recommendations of the report will be acted upon during this Senedd term, so before the May 2026 election.
The first minister replies "I do think it was a very important report, and it's important that we take time now to look at the recommendations and consider which we can accept".
The report said "communities with a high, or relatively high, percentage of Welsh speakers should be designated as ‘areas of higher density linguistic significance’. This designation should exist alongside a firm commitment by the Welsh government to revitalise the Welsh language across the whole of Wales."
Dr Simon Brooks, chair of the commission, said "the Welsh language is a national language that belongs to us all - whoever we are, wherever we live, or however much of the language we speak"
The first minister describes Brexit as having "a negative and damaging impact on Wales".
She tells her Labour colleague Mick Antoniw, "the trade and co-operation agreement governs our relationship with the EU, but it cannot replace the market access we had previously, and it creates barriers for Welsh businesses."
She adds, "Nigel Farage and his crew of Brexiteers, along with most of the Tories, told the people of Wales that they wouldn't be worse off when they left the EU, but now we know they were duped. They were promised more money for the NHS, they were promised that we'd have amazing trade deals that would boost trade with the rest of the world. They said we could control our own borders and reduce immigration. Well, what we did get? We got an 8 per cent reduction in exports, so that Welsh businesses, which employ thousands of people, are worse off. We've seen a 17 per cent drop in food and drink exports. We've seen a 29 per cent reduction in imports from the EU, and that's before we start on the £772 million shortfall when it comes to structural funding, and that's before, don't forget, the £243 million that we're not getting in of EU rural funding. On that big issue of, 'Oh, yes, this is all about stopping the immigrants', well, we've had more people migrating into this country than ever before, and many of them are very, very welcome, because they are ing our public services."
Conservative Joel James responds, "overall wastage and lack of vision for areas such as Pontypridd was the ultimate reason why the EU was rejected by them. I was proud to be the Pontypridd constituency rep for Vote Leave, and I was there on the night when all three constituencies - Pontypridd, Cynon Valley and the Rhondda - declared for leave. I have no doubt they would do it again."
Plaid Cymru's Adam Price asks "what plans does the Welsh government have to commission its own review of the water industry to assess the merits of bringing it into public ownership">