Members Present:
Dorinnia Carville, Chair (C&AG)
Rodney Allen (COO)
Patrick Barr (Director)
Suzanne Jones (Director)
Colette Kane (Director)
Brian O’Neill (Director)
Seamus Wade (Director)
Tomas Wilkinson (Director)
In Attendance:
Jill Aicken (Head of People and OD) – agenda item 3 and 4.2
Louise Halligan (Secretariat Support)
Lee Glover, Validera (Internal Auditor) online via Teams – observing agenda item 1
Amber Stone, Validera (Internal Auditor) online via Teams – observing agenda item 1
Apologies
No apologies were recorded.
Declaration of Conflicts of Interest
There were no conflicts declared by members.
Minutes of previous meeting
Matters Arising
Minutes of the previous meeting held on 14 April 2025 were agreed and the matters arising noted as updated.
Lee Glover and Amber Stone joined the meeting (online via Teams) to observe the discussion surrounding agenda item 1.
Risk Management
Corporate Risk Register (CRR)
The Corporate Risk Register was presented by Colette Kane, minor changes made since the April SLT meeting were highlighted in red for members’ convenience.
Colette advised that the internal audit review of the CRR is ongoing with a meeting with Validera (Internal Auditors) to discuss findings expected next week. The next stage of the review will involve discussions with SLT on proposals received.
After a discussion regarding the risk ratings and risk appetites applied on the current CRR members agreed to schedule a meeting to consider these in greater detail.
Members recorded their thanks to the members of the Corporate Risk Register Working Group (CRRWG) for their ongoing work in this area.
Draft Annual Assurance Statement
The draft assurance statement covering the period 1 April 2024 to 31 March 2025 was subject to small changes and then endorsed by SLT, this will now be presented to the Audit and Risk Assurance Committee (ARAC) at their next meeting scheduled for 28 May 2025.
Lee Glover and Amber Stone left the meeting.
Corporate Management Team (CMT) Briefing
Members noted communication from the CMT Chairperson advising a briefing to SLT was unnecessary this month.
People and OD
3.1 People and OD Monthly Report
Jill Aicken presented a report, highlighting the following key areas:
- Sickness absence statistics – members acknowledged the continued positive trend in the figures presented which continue to meet the corporate target.
Compliance with mandatory training – members discussed the status of compliance and agreed outstanding training should be completed as a priority for the staff concerned.
Strategic Projects
4.1 Accommodation Project
Rodney Allen advised that a meeting with all relevant parties including the contractor and sub-contractors had been held on 15 May 2025 and a final strategy to address the ongoing heating/cooling issues has been agreed. Rodney also noted the remaining available space for tenants and outlined the efforts to secure tenants and the demand available.
Workforce Planning
Seamus Wade provided a verbal update on resource planning, he advised that a meeting had been scheduled for Thursday 22 May to consider post recess audits and resources.
- Strategic Performance
Management Information (MI) Report – Financial Audit and Public Reporting
A combined report providing a breakdown of the costs associated with financial audits and the costs and timing for completing public reports was presented. Figures relating to the 2024/25 financial audits had been added to the report. Members provided explanations to a number of queries raised by the C&AG.
A paper detailing audit budgets, costs and income was prepared for the meeting as requested by the C&AG at the April meeting. Members welcomed the report presented and agreed that the next update should be provided at the December 2025 meeting.
5.2 Position re Backlog Accounts
Members provided the C&AG with an update on the current position regarding the number of backlog audits.
5.3 Net Zero Action Plan – Quarterly Update
A report to provide an update on progress against the action plan was presented. Members were advised that out of 18 action points 15 have been completed with the remaining three currently being addressed.
5.4 Performance against Key Performance Indicator’s (KPI’s)
Brian O’Neill presented a report to provide an update on outcomes for 2024-25, members noted the report presented and the need to review impact on new KPIs for 2025-26
5.5 SLT Self Evaluation Exercise
Members decided not to proceed with the review until the research on best practice is complete and take that into account in the best way to undertake the next evaluation.
5.6 Contracted Out Audits – Update
Tomas Wilkinson provided a verbal update to members. He advised that an audit completion meeting with a partner firm was scheduled for Wednesday 21 May 2025 and asked members to forward any feedback to him ahead of this meeting.
Quality Report
6.1 Technical Team Update
Suzanne Jones provided an update on the following key areas:
Audit Quality - All five QCR reviews have now been completed and Root Cause Analysis meetings have been held. Once a final report has been received from ICAEW, it will be issued to SLT for consideration. The C&AG will provide an update on progress to staff at the Staff Briefing scheduled for 22 May 2025.
- Training - Ethics training will be finalised this week and should be available for staff to view next week.
6.2 Public Reporting Update
Patrick Barr provided an update on the following key areas:
Public Reporting Guidance Refresh – Two Performance Auditors are currently reviewing the guidance and completing the relevant CIPFA training required for a review by the end of May 2025. A revised guide and recommendations from the training will be presented to SLT for consideration.
Practitioner Group – Thenext meeting of the group is planned for later this month. Patrick advised that a successful Public Reporting day was held on 11 April 2025 with positive engagement and feedback from staff.
Financial Management
7.1 Corporate Services Report
- Finance - Brian O’Neill advised that the NI Assembly Audit Committee (NIAAC) had approved the Office’s resource budget for 2025-26 on Wednesday 14 May 2025. Members noted the financial position and variances from budget for 2024-25.
- Artificial Intelligence (AI) - IT Assist have advised that individual organisations have to consider the Information Governance risks of sharing data via AI. As a result of this development the IT and Information Officer, through attendance at the AI Working Group, will consider and report the key risks involved.
- Corporate Governance
- Business Support Services Report
A report to update members on Complaints, Procurement, Legal Advice, Information Management, Governance and Assembly Liaison was presented. No significant issues were raised.
Communications and Engagement
9.1 Communications and Engagement Report
Members discussed the following key areas:
A launch’ event for the NIAO ‘Effective Audit & Risk Committee good practice guide’, will be hosted in NIAO offices in partnership with the Chief Executives’ Forum (CEF) at NIAO on 6 June 2025.
The C&AG suggested the Team consider the Office’s approach to profiling NIAO environmental reports and the progress to date on the Office’s net-zero action plan for World Environment Day on 5 June 2025.
10. Papers noted:
ARAC Agenda – 28 May 2025
Advisory Board Draft Agenda – 9 June 2025
11. Matters for Escalation to Advisory Board, ARAC, RemCom
11.1 Anti Fraud Policies, Fraud Response Plan
11.2 Raising Concerns Policy
11.3 Direct Award Contracts
11.4 NIAO Business Continuity Plan
11.5 Draft ARAC Annual Report to the Advisory Board
11.6 Draft ARAC Terms of Reference Review
Internal Audit Reports:
11.7 Delivery Management: Management of Contracted-Out Audits
11.8 Information Governance
11.9 Core Financial Controls
11.10 Health and Safety Estates Management
11.11 Follow up Report
AOB
No AOB to note.
13. Date of next meeting
The next meeting will be held on 16 June 2025.