Minutes of ARAC meeting 22 Jan 2024

Members Present:

  • John Turkington (Chair)
  • Marie Mallon
  • Fergus Devitt
  • Bonnie MacRae (Boardroom Apprentice)

In Attendance:

  • Dorinnia Carville (C&AG)
  • Rodney Allen (Chief Operating Officer)
  • Colette Kane (Director) – agenda item 1
  • Brian O’Neill (Director)
  • Anu Kane (Audit Manager)
  • Ian McCartney (Internal Auditor)
  • Ronan Lappin (External Auditor)
  • Matthew Meston (External Auditor)
  • Louise Donnelly (Committee Secretary)

Apologies

Apologies were recorded from Martin Pitt.

Declaration of Conflicts of Interest

There were no issues declared by members

Minutes and Matters Arising from the previous meeting

Minutes of the Meeting held on 25 September 2023 were agreed by all parties present and matters arising noted as completed.

1. Risk Management

Corporate Risk Register

Colette Kane briefed members on a number of key changes made to the Corporate Risk Register since the last ARAC meeting held in September 2023. 

Members raised queries and sought assurance on the following key areas:

  • The impact of a potential flat cash budget for 2024-25; 
  • Delays by some Departments in clearing NIAO reports;
  • Succession planning and potential risks associated with anticipated future staff retirements; and
  • Accountability arrangements for published NIAO reports in the absence of an NI Assembly Public Accounts Committee.

2. Internal Audit (IA)

2.1  IA Progress Report – Ian McCartney presented a paper providing an update on progress against the internal audit plan for 2023-24 presented to the ARAC on the 25 September 2023 advising the following:

  • The final report for the review of Procurement and Contract Management has been issued and received Satisfactory assurance;
  • The fieldwork for the review of Stakeholder Engagement is concluding with a debrief meeting scheduled for this afternoon (22 January 2024);
  • The fieldwork for the review of Staff Recruitment commenced on 15 January 2024 and is ongoing; and
  • The fieldwork for the review of Budgetary Control is due to commence on 29 January 2024.

2.2  Procurement Report – The final report was issued with satisfactory assurance with one medium and four low priority findings. Areas of good practice were also identified.                                                                                                    

3. External Audit Strategy 2023-24

The Chair welcomed Ronan Lappin and Matthew Meston from SCC Chartered Accountants to their first ARAC meeting since being appointed as External Auditors. Ronan presented the audit strategy for 2023-24.  Members noted the content of the report, including the risks, materiality timetable and the fees presented. 

4. Financial Statements – Judgements/Financial Estimates

 Brian O’Neill presented a paper to keep members appraised of any judgements/financial estimates to be used in the preparation of NIAO’s Annual report and Accounts for 2023-24.  Members sought clarity on the extent of additional disclosure required in the Governance statement when this year’s accounts are being prepared and management agreed to bring forward more information in relation to leadership and equality legislation disclosures.

5. Report Tracking Implementation of Audit Recommendations

Internal Audit Recommendations

Three recommendations remain outstanding with one recommendation partially complete.  Members were advised that in relation to a partially complete recommendation concerning the Business Continuity Plan, a successful exercise was conducted on Thursday 11 January 2024 in which 106 University Street was closed to all staff and the incident management team was mobilised.  The exercise was successful and a number of learning points will be  reported to SLT and these will be communicated to staff.

External Audit Recommendations

There are currently no outstanding recommendations. 

6. Fraud, Raising Concerns and Complaints Report

Fraud

Brian O’Neill advised that no new fraud/raising concerns cases had arisen in the period. 

Internal Concerns Raised

There are no ongoing cases and no new cases since the September 2023 ARAC meeting.

Complaints

There are currently no ongoing cases and no new cases since the September 2023 ARAC meeting.

7. ARAC Annual Programme of Work 2024-25

The annual programme of work was considered and endorsed by members. 

8. AOB

No issues raised.

9. Date of Next Meeting

2 May 2024 @ 2.30pm

10.The Committee met with Internal and External Auditors for private discussions.