Members Present:
Dean Sullivan (Chair)
Claire McAleenan
Jill Laughlin
In Attendance:
Marie Mallon OBE (Chair NIAO Advisory Board)
Dorinnia Carville (Comptroller and Auditor General)
Rodney Allen (Chief Operating Officer)
Brian O’Neill (Director)
Megan O’Neill (Head of Corporate Services)
Ronan Lappin, SCC (External Auditor)
Lee Glover, Validera (Internal Auditor) – online via Teams
James Godsmark, Validera (Internal Auditor) – online via Teams
Conor McGeown (Director) – Agenda item 4
Helen Dodds (Head of Quality and Innovation) – Agenda item 5.4
Louise Halligan (Secretariat Support)
Apologies
No apologies were recorded.
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 26 May 2026 were agreed by all parties concerned and the matters arising noted as updated.
1. Draft Annual Report and Accounts 2025-26
Megan O’Neill provided an overview of the draft Annual Report and Accounts. ARAC discussed the contents and, subject to some minor amendments, recommended the Annual Report and Accounts to the C&AG for approval. Rodney Allen extended his thanks to Megan and the team for their excellent work in preparing the annual report and accounts.
2. External Audit
Ronan Lappin presented SCC’s final report summarising the key findings of their audit of the 2025-26 draft Annual Report and Accounts. Ronan confirmed that the audit was conducted fully in accordance with the Audit Strategy previously presented to ARAC and advised that no internal control weaknesses were identified. The C&AG thanked SCC on behalf of NIAO for their professionalism in conducting the audit.
3. Internal Audit – 2026-27 Internal Audit Strategy
Lee Glover provided an overview of the revised Internal Audit Strategy presented, highlighting changes made as a result of discussions that took place at the May 2026 ARAC meeting.
The 2026-27 revised Strategy includes the following audits:
• Delivery Management – In house quality management
• Local IT security/cyber awareness
• Expenditure and Creditors
• Corporate Governance (including KPIs)
• Follow Up/Audit Management
Members sought assurance regarding the total number of audit days allocated. Lee Glover confirmed that the audit programme could be delivered within the time available. Members also requested that the Delivery Management – in house quality management audit be prioritised for completion. Overall, Members were content with the audits to be undertaken in the year and approved the 2026-27 Internal Audit Strategy.
4. Risk Management
Conor McGeown joined the meeting and provided an update on the Risk Register presented, advising that only minor changes had been made since the May 2026 ARAC meeting. All changes made were highlighted in red for members’ convenience. The Chair raised queries regarding the apparent similarities between risks relating to cyber security and business continuity, and also queried the current rating assigned to the climate change risk. It was agreed that these matters would be considered further at the next Corporate Risk Register Working Group (CRRWG) meeting, scheduled for September 2026.
5. Annual Information and Assurances
The following Assurances were considered at the SLT meeting on 15 June 2026. ARAC members were also asked to note:
5.1 Anti-fraud, raising concerns and complaints statement – ARAC noted the paper presented.
5.2 Senior Management/Non-Executive Director Expenses and Hospitality – ARAC noted the paper presented and approved the disclosures for publication on the NIAO website.
5.3 IT Assurance Statement – Members noted and took assurance from the Statement presented.
5.4 Quality Report – Helen Dodds joined the meeting and presented an overview of the report. The report incorporates performance data on compliance with the 60-day audit file closure requirement. Members noted that compliance levels declined during 2025–26. In response, the Quality Team will implement periodic reporting to reinforce the importance of timely file closure.
Members were advised that the Quality Report will be published alongside the Annual Report and Accounts.
5.5 Annual Report from the Health and Safety Committee 2025-26 – Members welcomed and noted the report presented.
6. Report Tracking Implementation of Audit Recommendations
Internal Audit Recommendations
Brian O’Neill advised that no Internal Audit Reports had been received since the May 2026 ARAC meeting. Members welcomed the revised colour-coding approach, noting that it provides clearer visibility of recommendations that have been implemented.
External Audit Recommendations
There are currently no outstanding recommendations.
7. Fraud, Raising Concerns and Complaints Report
Fraud
Brian O’Neill advised that there are no ongoing cases and no new fraud/raising concerns cases to report since the May 2026 ARAC meeting.
Internal Concerns Raised
There are no ongoing cases and no new cases to report since the May 2026 ARAC meeting.
Complaints
No internal complaints have been received since the May 2026 ARAC meeting.
8. Papers to note
NIAO Annual Business Plan 2026-27 – the approved 2026–27 Annual Business Plan was presented. The Plan includes Key Performance Indicators (KPIs) aligned to NIAO’s three corporate priorities and associated outcomes. An update on KPI performance will be provided to the Advisory Board at its next meeting on 26 October 2026.
Members requested that the KPIs reference the People Strategy. It was confirmed that this will be rectified, and an updated version of the Plan will be circulated to members in the coming weeks.
9. AOB
No issues raised.
10. Date of Next Meeting
28 September 2026 @ 10am
11. The Committee met with Internal and External Auditors for private discussions.