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
Megan O’Neill, Head of Corporate Services
Tomas Wilkinson, Director – agenda items 4 and 5
Catherine James, Senior Auditor – agenda item 4
Suzanne Murphy, Audit Manager – agenda item 4
Louise Halligan, Secretariat Support
Apologies
No Apologies were recorded.
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 9 June 2025 were agreed by all parties concerned. The Matters Arising from the meeting were also noted as having been actioned.
1. C&AG Briefing – Key Developments
• Financial Audit: Members were updated on the certification status of financial accounts at summer recess.
• NIAO’s 2024-25 Annual Report and Accounts: Members were advised that NIAO’s Annual Report and Accounts for 2024-25 were laid in the Assembly before the summer recess.
• Public Reporting: An update was provided on the Public Reports published since the last Board meeting and anticipated publication schedule in the coming months.
• Public Accounts Committee (PAC): An update on appointments and membership of the PAC. Members were also advised of a proposed visit by PAC and representatives from the NI Assembly Audit Committee to the NIAO Office in the coming months.
• Northern Ireland Assembly Audit Committee (NIAAC): Members were advised that NIAO’s 3-year budget (2026/27 – 2028/29) was recently submitted to the NIAAC and an evidence session was held on 18 September 2025.
• People update: Members were informed of recent appointments, including trainees, apprentices, Head of Corporate Services, Head of Corporate Affairs and the recently appointed Director position. Members were also advised of the current People Engagement Programme.
• Ongoing external engagement: The C&AG and the COO continue to engage with peer audit agencies, with attendance planned at the Heads of Agencies meeting at Edinburgh in October 2025. An update was also provided on recent and upcoming conferences.
2. Committee Updates
Audit and Risk Assurance Committee (ARAC) - meetings held 30 June and 27 September 2025 - Dean Sullivan provided an update from the recent ARAC meetings noting specifically the following:
• NIAO Annual report and Accounts 2024-25 were presented at the June ARAC meeting.
• Internal Audit (IA) – Members noted the “satisfactory” assurances from the Internal audit reports presented at both meetings, welcoming detailed discussions regarding the results with IA.
• The next ARAC meeting will be held on 26 January 2026.
Remuneration Committee – meeting held 30 June 2025
In the absence of Jill Laughlin, the meeting was chaired by Marie Mallon OBE. Marie advised the 2025 NIAO pay award had been paid to staff in August 2025 (including arrears due). Members noted the pay award, although not agreed with TUS, had been implemented whilst still maintaining good industrial relations and thanked all parties for their work in this area.
3. Corporate Report
Brian O’Neill provided an update on Finance and IT, People and Organisational Development, Business Support, Governance, and Audit Quality. The NIAO 2025–26 Business Plan was also presented to highlight progress against key performance indicators (KPIs) for members.
The following key areas were discussed:
• It was agreed that, going forward, high-level budget status updates would be incorporated into the Corporate Report for members.
• Members requested that a report providing a summary of leadership training undertaken by staff in the last 12 months be presented at the December Advisory Board meeting.
• A meeting between Brian O’Neill, Megan O’Neill, The Board Chair and the non-executive Directors will be scheduled to discuss the layout and content of the Corporate Report for future meetings.
4. People Engagement Programme
Rodney Allen provided an update on the People Engagement Programme, established to address recommendations arising from the recent Employee Opinion Survey. Three theme leads have been identified, led by the following Directors – Suzanne Jones (Systems and Structure), Tomas Wilkinson (Engagement and Involvement) and Seamus Wade – Development.
Catherine James, Suzanne Murphy and Tomas Wilkinson (from each of the three teams) joined the meeting and were introduced to members. Along with Megan O’Neill they provided a comprehensive overview and update on their respective areas:
• Teams have now been established that include a cross section of staff to consider how individual project outcomes within each theme will address the survey recommendations and contribute to enhancing workplace culture and engagement.
• Each team will complete a “Theme Plan” template outlining objectives, focus areas, planned activities, and anticipated benefits to everyone in terms of people, culture and engagement and progress will be reported at regular intervals.
Members welcomed the update and overview provided and commended the many staff involved in the Programme, all agreeing it was an ambitious and commendable programme.
5. Contracting Out Arrangements – Current Strategic Position
Tomas Wilkinson briefed members on the contents of the report and advised that ongoing consideration is being given to the best model for delivery in the future with particular attention being given to cost-effectiveness.
Members were asked to note the ongoing consideration of this issue and the potential operational impacts. Members raised questions and looked for assurance around the depth of analysis and business case underpinning any potential decisions. The Advisory Board will continue to be kept fully appraised of developments/progress. A paper on the subject previously discussed at a previous Board meeting will be circulated to the new members for information.
6. Register of Interests
Rodney Allen advised that the register of interests has been updated for 2025/26 and completed declarations for Members and SLT members are available on the NIAO website.
7. Remuneration Committee Terms of Reference (ToR)
As stated in the Remuneration Committee ToR – “This Terms of Reference will be reviewed by the Remuneration Committee annually and presented to the Board for approval.”
The Remuneration Committee reviewed the ToR at their meeting on 28 May 2025. The Advisory Board approved the ToR presented.
8. Remuneration Committee Minutes to Advisory Board for Approval
As stated in the Remuneration Committee Terms of Reference: “…….draft minutes will be presented at the next Remuneration Committee or Board meeting, whichever comes sooner, for approval. In any event, all Remuneration Committee minutes will be presented to the Board for approval.”
Remuneration Committee minutes from the meetings held on 28 May 2025 and 30 June 2025 were approved by the Advisory Board.
9. Date of next meeting – Next meeting will be held on 8 December 2025. It was agreed to explore the opportunity to also use this date as an opportunity for the Board to engage with all NIAO staff.