Members Present:
John Turkington (Chair)
Fergus Devitt
In Attendance:
Marie Mallon OBE
Dorinnia Carville (C&AG)
Rodney Allen (Chief Operating Officer)
Brian O’Neill (Director)
Anu Kane (Audit Manager)
Ronan Lappin, SCC (External Auditor)
Lee Glover, Validera (Internal Auditor) – online via Teams
James Godsmark , Validera (Internal Auditor) – online via Teams
Colette Kane (Director) – Agenda item -3
Suzanne Jones (Director) – Agenda item -3
Louise Halligan (Committee Secretary)
Apologies
No apologies were recorded.
Declaration of Conflicts of Interest
There were no issues declared by members.
The Chair welcomed members to the meeting, advising this would be his last meeting in the role of Chair and the last meeting to be attended by Fergus Devitt, both John and Fergus thanked members of the Committee, the C&AG, COO and all NIAO staff for their assistance over the time of their tenure.
Minutes and Matters Arising from the previous meeting
Minutes of the Meeting held on 16 September 2024 were agreed by all parties present and matters arising noted as completed.
1. External Audit Strategy
Ronan Lappin presented the audit strategy for 2024-25. Members noted the content of the report, including the risks, materiality timetable and the fees presented, all agreed they were content with the Strategy presented.
Internal Audit Strategy
Lee Glover provided an overview on the Strategy presented for members.
Discussion followed surrounding the prioritisation and timing of the reviews proposed. Members approved the Strategy presented agreeing it was a clear, well laid out Strategy.
Risk Management
Corporate Risk Register
Colette Kane and Suzanne Jones joined the meeting. Colette advised that there has been one significant change to the register since the last ARAC meeting held in September 2024, advising the following:
Risk One
A descalation has been made to the residual rating for risk one. Suzanne Jones briefed members on the extensive work and positive actions associated with various quality processes undertaken in the past six to nine months following the QCR Reviews.
Risk Two
As requested at the last ARAC meeting in September 2024 a risk trigger and associated action has been included to reflect upcoming changes to the advisory board membership. Members asked for additional narrative to be included on induction processes for new members.
The Employee Opinion Survey is in progress and an action to consider the outcome from the survey has been added.
In November 2024 NIAO had a review by Chartered Accountants Ireland to consider trainee provision, very positive feedback was received and this has been reflected within this risk.
Risk 3 (b)
A reconsideration of the hybrid working principles is currently underway.
A review of the NIAO audit software used will be undertaken and this is currently being discussed with other audit agencies in the first instance.
The Senior Leadership Team has requested a review and potential restructuring of the Corporate Risk Register and this will be taken forward initially, by the Corporate Risk Register Working Group. An update will be provided to ARAC in due course.
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 2024-25. Discussion followed surrounding the new tenants for the second-floor office space, members were assured that additional disclosures would be included in the 2024-25 Resource Accounts to reflect this change.
Report Tracking Implementation of Audit Recommendations
Internal Audit Recommendations
Brian O’Neill advised that one recommendation remains outstanding and is partially complete. Brian assured members that work is ongoing to address this, members took assurance from the information provided.
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 2024 ARAC meeting.
Complaints
There are currently no ongoing cases and no new cases since the September 2024 ARAC meeting.
7. NIAO Policy Review Update
Brian O’Neill presented a report to keep ARAC appraised of progress to date regarding the review of all NIAO policies. Members were advised that Management Information Circular and Audit Policy Circular reviews were complete. A resource is currently being recruited to undertake a review of Personnel Policy Circulars. It is anticipated that this work will be completed by 30 June 2025. Members sought and were provided with assurance on staff awareness and understanding of circulars
8. ARAC Annual Programme of Work 2025-26
The 2025-26 annual programme of work was considered and endorsed by members.
9. AOB
Members noted this was the last ARAC meeting to be Chaired by John Turkington and the last meeting to be attended by Fergus Devitt. The C&AG, COO and all present thanked John and Fergus for their input over the years. Both John and Fergus expressed their thanks to all present for their excellent work and support during the course of their tenure at NIAO.
10. Date of Next Meeting
29 May 2025 @ 10am
11. The Committee met with Internal and External Auditors for private discussions.