Minutes of Advisory Board Meeting 2nd June 2023

Monday 6 February 2023, 10am

Members Present:

  • Martin Pitt, Chair

  • Marie Mallon

  • Chantelle Reynolds (Boardroom Apprentice)

  • John Turkington

  • Rodney Allen, Chief Operating Officer

  • Dorinnia Carville, Comptroller and Auditor General

In Attendance:

  • Julie Brown, Head of People and OD
  • Louise Donnelly, Board Secretary
  • Anu Kane, Audit Manager
  • Brian O’Neill, Director

 

 

The Chair welcomed Anu and Julie to their first Board meeting and they were introduced to members.

 

Apologies

No apologies were recorded.

 

 

Declaration of Conflicts of Interest

There were no issues declared by members.

 

 

Minutes of previous meeting

The Chair noted the minutes of the meeting held on 12 December 2022 were agreed by all parties concerned.  The Matters Arising from the meeting were also noted as having been actioned.

 

  1. Committee Updates

 

Report from meeting of Audit and Risk Assurance Committee (ARAC)

John Turkington provided an update from the ARAC meeting held on 23 January 2023 noting specifically the following:

 

  • Risk Management – ARAC noted the challenges with the introduction of ISA315 and the Review of Financial Processes and took assurance from the actions the Office continues to take to address these. The outcome from the Horizon Scanning Workshop held on 12 December was also presented.
  • Cyber Security – Members took assurance from the recent ‘Cyber Essentials’ – Cyber Security Self Exercise undertaken.  
  • Internal Audit – Members noted the reports presented.
  • External Audit – Members noted the External Audit Strategy presented.

 

Report from the meeting of Remuneration Committee

Marie Mallon provided an update on the Remuneration Committee meeting held on 12 December 2022 noting specifically the following:

 

  • Director Recruitment –members were informed of the retirement of a Director and the intention to commence a recruitment exercise to fill this post.
  • 2023 Pay Deal and TUS negotiations – members discussed the timing concerning negotiations with TUS regarding the 2023 pay deal.  Consideration was also given to a request from TUS for an in-year cost of living non-consolidated payment to staff.
     

Marie advised a meeting of the Committee had been scheduled to take place after the Board meeting today.

 

 

  1. Update – Financial Audit Manual, ISA 315 and review of Financial Process (RoFP)

 

         Rodney Allen briefed members on the paper provided and the following key area was discussed:
 

  • Financial Audit Methodology – This project is in its final stages and members were provided with a summary of all the work undertaken to date.  Discussion followed surrounding the anticipated increased audit fees associated with the introduction of ISA 315.  Members commended the extensive work involved by all in introducing the new methodology.

  1. Public Reporting Programme

 

         The C&AG provided an update to members on the Public Reporting Programme and advised the following:

 

  • Two SLT planning workshops are being held to consider strategic focus, format of reports and the work of the other audit agencies and topics for consideration.
  • The C&AG has written to Departments to inform Permanent Secretaries of general survey work due to commence.
  • A public reporting week is being developed to be held in-house for staff in mid-April.
  • A new public reporting programme and new Corporate Plan is planned for publication later in the year.

 

  1. Backlog Accounts

 

         Members noted the positive position concerning the backlog accounts and commended staff on the progress made since the last meeting. 

 

 

  1. Position Paper on the Business Transformation Programme (BTP)

 

Rodney Allen briefed members on the current status of the programme and advised that after conducting a review of the activities still in progress the recommended most efficient way forward would be for the Corporate Services and Technical teams to follow up outstanding actions under business as usual and provide an update to SLT at their regular monthly meetings.

 

Members endorsed the paper and recommendation presented.  All agreed the programme had been very useful in moving the Office forward and the need now was to focus on continuous improvement.

 

 

 

  1. Attendance Management Report

 

       Members noted figures in the report presented and took assurance from the policies in place and ongoing monitoring by SLT in this area.

 

 

 

  1. Corporate Report

 

       A report to update members on Finance and IT; HR and People and Organisations Development; Business Support and Audit Quality was presented.

 

Discussion followed on the current budgetary position and ongoing recruitment exercises.  Members also noted that the process of contracting out of financial audits for the 2023-24 financial year and beyond has been initiated.

 

 

8.      The review of Governance and Accountability Arrangements for the Northern Ireland Audit Office and the Northern Ireland Public Services Ombudsman by the NIA Audit Committee

 

Members noted the recommendations made in the report observing that the full implementation of all 18 recommendations is dependent, on the successor NI Assembly Audit Committee proposing new or updated legislation, to be passed by the Assembly.  The Chair suggested a review of the Memorandum of Understanding between the Office and the NI Assembly Audit Committee be undertaken and Rodney advised this is currently underway.

 

 

  1. Remuneration Committee – Terms of Reference 

    The Remuneration Committee Terms of Reference were reviewed by the Committee on 12 December 2022 and were presented to the Board for approval. Members approved the Terms of Reference presented subject to some minor amendments.
     

  2. Advisory Board Annual Programme of Work


    Members endorsed the programme presented, all agreeing additional agenda items may be added as and when required.

     

  3. NED Recruitment Update

    Members were advised that work had commenced on the recruitment process and members will be updated accordingly.

     

  4. AOB
     

    1. The C&AG briefed members on the results from the recent Employee Opinion Survey and advised that a series of workshops, facilitated by Inspire, have been scheduled to address any issues raised.  An action plan will be prepared when the Workshops are completed to progress any areas of concern.  The Chair requested that a copy of the action plan be presented at the next Board meeting.

 

  1.  
    1. The C&AG advised the Office intended to hold an Office Conference on 29 March 2023 and extended an invitation to Board members.  Further details will be provided when the venue has been confirmed.
       
    2. The Chair updated members concerning on-going correspondence with a member of the public. 

 

       

13.  Date of Next meeting

8 June 2023 @ 10am