Monday 24 June 2024, 10am
Lagan Room, University Street, Belfast
Members Present:
John Turkington (Chair)
Marie Mallon
Fergus Devitt
In Attendance:
Martin Pitt (Chair, Advisory Board)
Dorinnia Carville (C&AG)
Rodney Allen (Chief Operating Officer)
Suzanne Jones (Director) – agenda item 3.4
Anu Kane (Audit Manager)
Bonnie MacRae (Boardroom Apprentice)
Brian O’Neill (Director)
Sean Cavanagh, SCC (External Auditor)
Ronan Lappin, SCC (External Auditor)
Louise Donnelly (Committee Secretary)
Apologies
Apologies were recorded from Colette Kane.
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 22 May 2024 were agreed by all parties present and matters arising noted as completed.
Draft Annual Report and Accounts 2023-24
Brian O’Neill provided an overview on the draft annual report and accounts. Members welcomed the draft report presented particularly noting the increased level of detail surrounding people at NIAO.
ARAC approved the draft report presented subject to a minor amendment around the level of detail relating to social and community value.
Brian expressed thanks to the team responsible for the excellent work in preparing the annual report and accounts, members agreed.
2. External Audit Update – Report to those charged with Governance 2023-24
External audit presented their report summarising the key findings of their audit of the 2023-24 draft Annual Report and Accounts. Ronan Lappin confirmed that the audit was conducted fully in accordance with the Audit Strategy previously presented to ARAC and advised that no internal control issue weaknesses were identified. Brian O’Neill thanked SCC on behalf of NIAO for their professionalism in conducting the audit.
Annual Information and Assurances
Anti-fraud, raising concerns and complaints statement – ARAC noted the paper presented.
Senior Management/NEM Expenses and Hospitality - ARAC approved the disclosure for publication on the NIAO website.
IT Assurance Statement – ARAC took assurance from the Statement presented.
ISQM1 Quality Report – Suzanne Jones joined the meeting. Members were advised that in previous years both a monitoring and a transparency report had been presented to ARAC, this has now been streamlined to one Quality Report. Members commended the report presented and after discussion agreed that a reference to the role of the Advisory Board should be included in the report.
Public Reporting – Quality Review Panel – Rodney Allen advised that the Panel had met in September 2023 when four reports were reviewed and then again in May and June 2024 when seven reports were reviewed. Members welcomed the positive results reported and took assurance that the review panel has been operating effectively and has provided adequate assurance for quality control procedures. Rodney advised that consideration is currently being given to alternative quality control mechanisms and how best they can benefit the quality assurance process.
4. Report Tracking Implementation of Audit Recommendations
Internal Audit Recommendations
Brian O’Neill advised that two recommendations remain outstanding and assured members that plans are in place to address both, one in the IT Disaster Recovery & Business Continuity Plan Report and one relating to Procurement and Contract Management that is partially complete. Members took assurance from the information presented.
External Audit Recommendations
There are currently no outstanding recommendations.
5. Risk Management
Corporate Risk Register
Rodney Allen advised that only one material change has been made to the Corporate Risk Register since the May ARAC meeting, this is to reflect the recent Investors in People (IIP) assessment and the need to prepare an action plan to address the issues raised. Discussion followed concerning the timeframe for the completion of the action plan. Rodney assured members that internal engagement would take place over the summer months to inform the action plan that will be put in place after that.
Annual Assurance Statement
The draft assurance statement covering 1 April 2023 to 31 March 2024 was presented, no near misses or issues were reported for the year. ARAC took assurance from the risk management activities and assurance mechanisms observed throughout the year and members agreed the statement.
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 May 2024 ARAC meeting.
Complaints
There are currently no ongoing cases and no new cases since the May 2024 ARAC meeting.
7. Appointment of Internal Auditors
NIAO has been engaging with Construction and Procurement Delivery (CPD) in the Department of Finance for support in tendering for the Internal Audit contract to a new supplier. Members were updated on the timetable indicated by CPD and asked to note that an appointment should be made during the Summer. Members asked who would undertake the evaluation of bids.
8. AOB
Members noted this was the last ARAC meeting to be attended by Bonnie MacRae in her role as a Boardroom Apprentice. The C&AG, Chairperson and Members thanked Bonnie for her input and wished her well and every success in the future. Bonnie expressed her thanks to members for the excellent learning opportunity provided to her through the Boardroom Apprentice scheme and the experience in NIAO.
9. Date of Next Meeting
16 September 2024 @ 10am