Minutes of ARAC meeting 10 May 2023

Members Present:

  • John Turkington (Chair)

  • Marie Mallon

 

In Attendance:

  • Dorinnia Carville (C&AG)
  • Rodney Allen (Chief Operating Officer)
  • Anu Kane (Audit Manager)
  • Colette Kane (Director) – agenda item 1
  • Brian O’Neill (Director)
  • Michael Boylan – External Audit
    Ian McCartney – Internal Audit
  • Martin Pitt (Chair Advisory Board - at the invitation of the Chair of ARAC)

  • Louise Donnelly (Committee Secretary)

 

Apologies:

  • Eimear Brown – External Audit

  • Chantelle Reynolds (Boardroom Apprentice)

 

 

 

Apologies

Apologies were recorded from Eimear Brown and Chantelle Reynolds.

 

 

 

Declaration of Conflicts of Interest

There were no issues declared by members.

 

 

 

 

 

 

Minutes of previous meeting

Minutes of the Meeting held on 23 January 2023 were agreed by all parties present and the Matters Arising were noted as updated.

 

 

 

1. Risk Management

 

Corporate Risk Register

The Corporate Risk Register was presented by Colette Kane, members were advised that since the last ARAC meeting the register has been discussed at monthly SLT meetings. Discussion followed concerning the 2023-24 budget.  In the period since the last ARAC meeting the following key matters have arisen:

 

  • Members took assurance that, whilst some audits have had to be delayed, completion of the remaining audits is achievable with the resources available at this time.
  • The risk register recognises the ongoing work being carried out to develop a new Public Reporting Programme with recent extensive internal consultation completed.
  • A series of short training sessions, conducted by staff members is currently underway addressing areas where a training need was identified.

 

 

 

2. Internal Audit – Update

 

Ian McCartney presented the following reports:

  • Annual Assurance Report
  • Digitalisation
  • IT Disaster Recovery and Business Continuity Plan (IT DR & BCP)
  • Governance and Risk Management

 

Members noted the reports received and assessments of “satisfactory” provided. Ian advised that the Internal Audit Plan for 2023-24 would be presented at the June ARAC meeting.  Discussion followed concerning the recent testing of the IT DR & BCP and it was agreed that contact information for Board members should be added to the alert list.

 

                                                                                                                                                                                                                                               

3. External Audit Update

Michael Boylan confirmed that the External Audit Team had received all the information required to commence their audit onsite, their findings will be presented at the June meeting.

   

 

 

4. Direct Awards Contract Report

 

Brian O’Neill presented a paper outlining the direct award contracts for the period 1 April 2022 to 31 March 2023. Members took assurance that each contract awarded had the appropriate levels of approval and complied with the procurement policy.

                                                                                                                                                                                                                                               

5. Report Tracking Implementation of Audit Recommendations

 

Internal Audit Recommendations

One recommendation remains outstanding and is due for completion by 30 June 2023.

 

External Audit Recommendations

One recommendation remains outstanding and is due for completion when External Audit complete their work in May 2023.

 

 

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 there have been no new cases since the last ARAC meeting in January 2023.

 

Complaints

Since the January meeting one outstanding complaint has been closed.

 

 

 

7. Internal Fraud Risks – Self-assessment checklist

Members noted the paper presented.

 

 

 

8. Annual Leave Uptake Report

Members noted the report presented, discussion followed concerning the maximum days carry over provision of annual leave by staff.

 

 

9. Current policies to note:

  • Anti-Fraud Policy
  • Fraud Response Plan
  • Raising Concerns Policy

Members noted the papers presented taking assurance from the policies and procedures in place.

 

 

10. ARAC Terms of Reference Review

                 Members endorsed the terms of reference presented.

 

 

11. Draft ARAC Annual Report to the Advisory Board

A draft report was presented for consideration, members were advised that minor updates were required to finalise the report.  The final report will be presented at the June meeting.

 

 

12.    AOB

No issues raised.

 

 

 

13.    Date of Next Meeting

                 26 June 2023 @ 10am

 

 

 

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