Independent Auditor

• The Reporter will undertake an independent audit role on data which we publish within our Annual Performance Report, CCWater Report, Discover Water and also be flexible to audit any other data as requested, e.g. EA template on Bio-Resources, Ofwat ad-hoc data requests. The Reporter will be expected to have knowledge of the operating structure of the water, wastewater and retail business to the extent that they can challenge the data owners on the accuracy and robustness of the various data. • The Reporter will audit the performance data on our 56 Performance Commitments (PC), as included within the Ofwat Price Review 2019 Final Determination (PR19 FD) and any future Performance Commitments as part of Ofwat Price Review 2024 FD. • The Reporter will review and audit any annual impact on our Outcome Delivery Incentive penalties and/or rewards as per the PR19 FD. • The Report will review and assure the Scheme of Charges/Tariffs in accordance with the respective Charging Rules published by Ofwat. • The Reporter will provide support/guidance and will audit Price Review 2024 documents and data as requested. • Provide independent reporting on historical and forecast regulatory information published by DCC to enable stakeholders and customers to review performance and have confidence in the accuracy of the data and the robustness of the processes followed. • The Reporter will undertake independent reporting and scrutiny on performance data and provide an opinion on the accuracy of reported data and the robustness of the processes to the Dwr Cymru Executive Team , Audit Committee and the DCC Board. • • The Reporter will undertake an annual Security and Emergency Measures Direction (SEMD) audit and audit our Critical National Infrastructure sites once every three years.