Minutes of ARAC meeting 26 June 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)
  • Anu Kane (Audit Manager)

  • Eimear Brown – External Audit

  • Michael Boylan – External Audit
    Ian McCartney – Internal Audit
  • Martin Pitt (Chair Advisory Board - at the invitation of the Chair of ARAC)
  • Suzanne Walsh (Director) - agenda item 7.4 and 7.5

  • Louise Donnelly (Committee Secretary)

 

Apologies:

  • Fergus Devitt

 

 

Apologies

Apologies were recorded from Fergus Devitt.

 

 

Declaration of Conflicts of Interest

There were no issues declared by members.

 

 

 

Minutes of previous meeting

Minutes of the Meeting held on 10 May 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, minor changes made since the last meeting were highlighted for members’ convenience. Members noted the changes presented.

 

Risk Management Strategy

The annual review of the risk management strategy has been completed. Members were advised that only minor changes were required to include the role of the Advisory Board, change the references from OMT to SLT and the revised terms of reference.

 

Annual Assurance Statement

The draft assurance statement covering 1 April 2022 to 31 March 2023 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. 

 

 

2.    Internal Audit – Internal Audit Plan 2023-24

 

Ian McCartney presented the Internal Audit Plan for 2023-24 and advised the following reviews will be carried out:

  • Procurement and Contract Management
  • Budgetary Control
  • Stakeholder Engagement
  • Staff Recruitment

 

The Plan was noted by members and discussion followed concerning previous and future staff recruitment exercises.                                                                                                                                                                                  

                                                                                                                                                                                                                                               

3.    Report Tracking Implementation of Audit Recommendations

 

Internal Audit Recommendations

Two recommendations remain outstanding.

 

External Audit Recommendations

There are currently no outstanding recommendations.

 

 

 

4.              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 ARAC meeting.

 

Complaints

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

 

 

 

5.                    Draft Annual Report and Accounts 2022-23

Brian O’Neill provided an overview to members on the draft annual report and accounts.  ARAC approved the draft report presented subject to a minor addition to the C&AG’s Statement referencing the potential impact of budgetary constraints on certifying accounts.

 

Rodney Allen expressed thanks to the team responsible for the excellent work in preparing the annual report and accounts.   Members agreed.

 

 

6.     External Audit – Report to those charged with Governance 2022-23

External audit presented their report summarising the key findings of their audit of the 2022-23 draft Annual Report and Accounts.  Eimear Brown confirmed that the audit was conducted fully in accordance with the Audit Strategy presented to ARAC in January 2023 and advised that no internal control issue weaknesses were identified.  Eimear and the BTMM team expressed their thanks to Brian and his team for their assistance with the audit.  Brian O’Neill thanked BTMM on behalf of NIAO for their professionalism in conducting the audit.

 

 

7.              Annual Information and Assurances

  1. Anti-fraud, raising concerns and complaints statement – ARAC noted the paper presented.
  2. IT Assurance Statement – ARAC took assurance from the Statement presented.
  3. Senior Management/NEM Expenses and Hospitality - ARAC approved the disclosure for publication on the NIAO website. 
  4. ISQC1 Monitoring and Transparency Reports - ARAC noted the
  5. content of the reports and endorsed the subsequent publication of the Transparency Report on the NIAO website.  Members welcomed the improved presentation of the reports, all agreeing they found the use of graphics particularly useful.
  6. Public Reporting – Quality Review Panel - The positive results were noted by members, the findings will be reported in the Annual Report and Accounts.

 

8.     ARAC Annual Report to the Advisory Board

Members endorsed the final report for onward progression to the Advisory Board meeting scheduled for October 2023.

 

 

9.      AOB

No issues raised.

 

 

 

10.    Date of Next Meeting

                 25 September 2023 @ 10am

 

 

 

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