Monday 09 June 2025, 10.00am
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
Rodney Allen, Chief Operating Officer
In Attendance:
Brian O’Neill, Director
Anu Kane, Audit Manager
Jill Aicken, Head of People and OD
Tanya McNally, Secretariat Support
Apologies
No Apologies were recorded.
Welcome to new members
The Chair welcomed the new members to the meeting noting this was the first Board meeting attended by Dean Sullivan, Claire McAleenan and Jill Laughlin since being appointed to their roles as Non-Executive Directors.
Declaration of Conflicts of Interest
No conflicts of interest were recorded.
Minutes of previous meeting
The Chairperson noted the minutes of the meeting held on 24 February 2025 were agreed by all parties concerned. The Matters Arising from the meeting were also noted as having been actioned.
1.Committee Updates
Audit and Risk Assurance Committee (ARAC) - meeting held 28 May 2025
Dean Sullivan provided an update from the recent ARAC meeting noting specifically the following:
Internal Audit – Members noted the “satisfactory” assurances from the Internal audit reports received and detailed discussions were held regarding the results, particularly in relation to the information governance audit.
- External Audit – Members welcomed the update provided noting that the Report to those charged with Governance will be presented at the June ARAC meeting.
- The following policies were presented
- Anti-Fraud Policy
- Fraud Response Plan
- Raising Concerns Policy
Business Continuity Plan
- Raising Concerns Policy
- Fraud Response Plan
- Anti-Fraud Policy
Members took assurance from the policies and procedures in place.
The next ARAC meeting is to be held on 30 June 2025.
Remuneration Committee – meeting held 28 May 2025
Jill Laughlin advised that a paper was presented detailing a pay proposal for 2025-26. Members discussed the implications of the pay proposal presented and made a formal recommendation to the C&AG. A meeting has been arranged with Trade Union Side to discuss and progress the 2025-26 pay award.
2. Corporate Report
Brian O’Neill presented a report to update members on Finance and IT; People and Organisational Development; Business Support and Governance and Audit Quality. Discussion took place on the following key areas:
Finance
Members noted the financial position for 2024-25 and variances from budget. Discussion followed regarding the cost implications of future recruitment and resourcing and the impact on budget in 2025-26 and beyond. Members were also updated on the current budget for 2025-26 and forecasts on anticipated expenditure.
Accommodation - Members were advised that a new tenant assumed tenancy of the second-floor office space on 1 February 2025. Efforts to secure potential tenants for the remaining vacant office space are ongoing.
External Audit – Members noted that SCC Accountants will report their findings to the ARAC Members on 30 June 2025.
Recruitment – Members were advised of the ongoing and planned recruitment activity.
Attendance Management – Members noted the positive figures presented for 1 April 2024 to 31 March 2025, drawing comparison with other public and private sector entities.
Learning and Development – An update was provided on the number and variety of training events that have taken place since the February Board meeting. Members commended staff for their ongoing commitment to training and providing high quality audit.
Fair Employment Monitoring Return – Members discussed the Annual Monitoring return which was submitted on 30 April 2025. Members noted the outcomes in the past year and took assurance from NIAO’s procedures in place to ensure everyone is treated fairly and given the same opportunity.
Diversity Mark – Work is ongoing towards accreditation, an application was submitted and is currently awaiting assessment.
KPIs – Progress – Members were provided with an update on the status of the 11 KPI’s supporting NIAO’s 3 Corporate Priorities for 2024-25 and welcomed a fresh look at how this information will be presented in future.
Audit Quality
QAD Reviews – Members were updated on the QCR reviews recently completed, noting that staff were briefed on the results and follow-up actions for improvement at a seminar on 3 June 2025. Members welcomed the assessments arising from the reviews.
Discussion followed in relation to the content of the Corporate Report. It was noted that, while the Report provides very helpful information for Members, it could provide a clearer, more focussed update on progress towards the delivery of all 2025/26 objectives. Dean Sullivan offered to meet with Brian O’Neill to discuss a potential approach.
3. Public Reporting Programme
The C&AG provided an update on the current and future public reporting programme.
4. Investors in People
Members were briefed on actions arising from the recent Employee Opinion Survey and Investors in People re-accreditation, highlighting the proposed way forward and that staff have been fully briefed on the results. Discussion followed on the findings in both reports and the actions arising for further improvements across the organisation.
5. The review of the Governance and Accountability Arrangements for NIAO and NIPSO by the Northern Ireland Assembly’s Audit Committee (NIAAC)
Members were provided with an update on the 18 recommendations arising from the February 2022 report “Review of the Governance and Accountability Arrangements for NIAO and NIPSO by the Northern Ireland Assembly’s Audit Committee (NIAAC)”.
6. Audit and Risk Assurance Committee (ARAC) Annual Report to the Advisory Board.
Members noted and endorsed the report presented.
7. Advisory Board Forward Work Programme
Members approved the programme presented subject to a minor amendment.
8. Review of Terms of Reference (ToR)
8.1 Advisory Board ToR
Members reviewed the ToR presented and confirmed they were content to approve.
8.2 ARAC ToR Approval
The ARAC ToR was reviewed at the meeting on 28 May 2025 and now forwarded to Advisory Board for approval. Members approved the ToR presented.
9. Date of next meeting – Next meeting will be 29 September 2025.