Advisory Board
Monday 8 June 2026, 10am
Lagan Room, University Street, Belfast
Members Present:
Chairperson, Marie Mallon OBE
Dean Sullivan, Non-Executive Director
Jill Laughlin, Non-Executive Director
Claire McAleenan, Non-Executive Director
Dorinnia Carville, Comptroller and Auditor General (C&AG)
Rodney Allen, Chief Operating Officer (COO)
In Attendance:
Brian O’Neill, Director of Corporate Services
Megan O’Neill, Head of Corporate Services
Louise Halligan, Secretariat Support
1. Apologies
No apologies were recorded.
2. Declaration of Conflicts of Interest
No conflicts of interest were recorded.
3. Minutes of previous meeting
The Chairperson noted the minutes of the meeting held on 23 February 2026 were agreed by all parties concerned. The Matters Arising from the meeting were also noted as having been actioned.
4. Workshop Notes
Notes from a Workshop held on 31 March 2026 were agreed. It was noted that the actions from the Workshop will be taken forward and tracked through the Audit and Risk Assurance Committee (ARAC) meetings.
5. C&AG Briefing – Key Developments
• Public Reporting - An update was provided on public reports published since the previous Board meeting, along with the anticipated publication schedule before the summer recess period;
• Public Accounts Committee (PAC) - The C&AG advised that the PAC had a successful visit to NIAO Offices the previous week, providing a useful opportunity for staff engagement and discussion;
• Northern Ireland Assembly Audit Committee (NIAAC) - The C&AG briefed members on the ongoing absence of an Executive agreed Budget for the 2026-27 financial year, noting this was a serious matter and advising that she has recently written to NIAAC raising her concerns;
• People update - Members were provided with an update on recent developments within the SLT team. It was noted that workloads have been temporarily reallocated to ensure continuity and the delivery of priorities across the organisation;
• Recruitment - Members were provided with an update on current recruitment activity, including the status of ongoing recruitment exercises; and
• Ongoing external engagement - The C&AG and the COO continue to engage with peer audit agencies, an update was also provided on attendance at recent and upcoming meetings. The C&AG advised she has also recently met with newly appointed Permanent Secretaries within the Northern Ireland Civil Service.
6. Update on Engagement with Other Audit Agencies
Marie Mallon provided an update her recent engagement with the Advisory Board Chairs from the other audit agencies, highlighting the following key areas discussed:
• Board effectiveness, governance frameworks, and the processes for internal and external board reviews;
• The importance of AI; and
• Contracted-out Financial Audits.
The next meeting has been scheduled for September 2026.
7. Corporate Report
A report was presented providing an update on Finance and IT, People and Organisational Development, Business Support, Governance, and Audit Quality.
Members discussed the status of Key Performance Indicators (KPIs), focusing on the reasons for variances against targets, and the actions being taken to address these.
8. NIAO Advisory Board Learning and Development Plan
Following discussion, members approved the plan as presented and agreed that, going forward, it would be reviewed on a biannual basis.
Marie Mallon expressed her thanks to the Head of People and Organisational Development and the Learning and Development Officer for their assistance with the development of the plan.
9. ARAC Annual Statement to the C&AG
The draft Statement was submitted as a late paper to the ARAC meeting held on 26 May 2026. Members had been asked to review the document and provide any comments or suggested amendments to Louise Halligan following that meeting.
Members confirmed that they were content with the Statement as presented and approved it for onward submission to the C&AG.
10. NI Assembly Audit Committee Memorandum of Understanding (M0U) with NIAO
The C&AG provided an update on the outcome of the review of the MoU, advising that no fundamental changes had been identified as part of the review process. Members noted the position and the MoU presented.
11. ARAC Annual Report to the Advisory Board
Members noted and endorsed the report presented.
12. Advisory Board ToR Review
Members reviewed the ToR presented and confirmed, subject to minor amendment they were content to approve.
13. ARAC ToR Approval
The ARAC ToR were reviewed at the meeting held on 26 May 2026 and were presented to the Advisory Board for approval. Members approved the ToR presented.
14. Papers noted:
14.1 Investors in People (IiP) 24-month check in report
Members noted the interim accreditation assessment and agreed that it would be helpful to meet with the IiP representative in advance of full assessment next year. It was suggested that a short Board workshop or engagement session with the IiP facilitator would be useful.
14.2 Annual Fair Employment Return
Members noted the report presented and were content with its content.
15. AOB
Pay and Benchmarking Review – Members were advised that the final report from the review is expected shortly and following consideration by SLT, would be shared with Trade Union Side to inform discussions on the 2026–27 pay award. It is anticipated that a meeting of the Remuneration Committee to consider the pay award will be scheduled before the end of June 2026.
Equality Diversity and Inclusion (EDI) Committee – Following an invitation from Claire McAleenan, members of the Equality, Diversity and Inclusion (EDI) Committee visited Ulster Bank in Belfast to meet with their EDI leads and gain insight into their approach and initiatives. Members were also given the opportunity to attend an EDI Committee meeting. The NIAO EDI Committee welcomed the opportunity to engage in this visit and noted that it was both an insightful and valuable experience.
16. Date of next meeting – 26 October 2026