Minutes of SLT Meeting - Monday 19 January 26

Members Present:


Dorinnia Carville, Chair (C&AG) 
Rodney Allen (COO)
Suzanne Jones (Director) 
Conor McGeown (Director)
Brian O’Neill (Director) 
Seamus Wade (Director)
Tomas Wilkinson (Director)
In Attendance:
Karen Costley (Audit Manager) – Agenda item 1 
Kathy Doey (Audit Manager) – Agenda item 1
Jill Aicken (Head of People and OD) – Agenda item 2
Megan O’Neill (Head of Corporate Services) – Agenda item 3 and 6.4
Frances Byrne (Head of Corporate Affairs) – Agenda item 4
Louise Halligan (Secretariat Support)

Apologies:


Patrick Barr (Director)

 

Declaration of Conflicts of Interest 


In relation to item 9, Tomas Wilkinson declared that a family member was an employee of the NIAO External Auditor, SCC.

Minutes of previous meeting 

Matters Arising


Minutes of the previous meeting held on 15 December 2025 were agreed and the matters arising noted as updated.

  1. Corporate Management Team (CMT) Briefing
    Karen Costley provided a briefing on the December 2025 CMT meeting, highlighting the following key areas:
    1. Resourcing
      1. allocation of Senior Auditors within teams specifically highlighting the benefits this resource provides.
      2. current public reporting resources in place to deliver the planned programme of work.

Kathy Doey joined the meeting to provide a briefing on the January 2026 CMT meeting, highlighting the following key areas:
 

  • CMT welcomed upcoming temporary promotions and noted the potential for gaps at auditor grade.
  • Higher Level Apprentice study leave increased allowance was agreed.
  • CMT Briefing- Depending on the timing of CMT meetings, a briefing may be provided at the weekly SLT meeting rather than monthly but will be minuted  at monthly SLT meetings as appropriate
  1. People and OD
    1. People and OD Monthly Report
      Jill Aicken briefed members on the report presented.  The following key areas were highlighted for discussion:
      1. Managing Attendance - Members were asked to note the staff sickness levels reported and the assurance provided that all absences are being actively managed in accordance with the Managing Absence Policy.
      2. Benchmarking - Procurement is ongoing for a benchmarking review, focusing on comparing NIAO job roles and responsibilities with relevant bodies. The findings of the exercise will be presented to SLT and will inform discussion with trade union side.
      3. Internal Audit HR Health check - Members noted the report presented and the assessment of ‘satisfactory’ provided, with four recommendations. The report will be presented at the NIAO Audit and Risk Assurance Committee (ARAC) meeting scheduled for 26 January 2026.
      4. HR Policy Review – The C&AG requested that all HR policies reviewed to date be presented to SLT for review by the end of February.
  2. Financial Management/Corporate Governance

    1. Corporate Services Report
      Megan O’Neill briefed members on the Corporate Services report presented.
      Finance 

      1. Members noted the forecast figures presented based on current assumptions and acknowledged the identified areas of estimated expenditure.
      2. External Audit – The contract is in its third year and options for potential extension will be reviewed over the coming months.

      Legal Advice

      1. Advice has been sought regarding the preparation of the tender for contracted-out audits.  Additional advice has also been sought regarding a recent Freedom of Information request.
  3. Communications and Engagement
    1. Corporate Affairs Report
      Frances Byrne presented a report to update members on developments since the December 2025 SLT meeting.  Members noted the report presented, with no significant issues raised.
  4. Strategic Projects
    1. Workforce Planning
      Seamus Wade provided an update on recent developments from the Operational Resource Team (ORT).  Detailed discussions were held regarding Senior Auditor resourcing and the shared allocation of staff at this grade.
    2. People Engagement Programme
      Rodney Allen advised that a group meeting was scheduled for 21 January 2026. Staff will be kept fully appraised of progress at the staff brief scheduled for 27 January 2026.
  5. Strategic Performance
    1. Management Information 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. Directors are to remind staff to regularly update the Custom Fields section in the Administration Tab on Time and Space for all jobs so that up-to-date information is recorded.
      1. Public Reporting - The C&AG asked that all staff ensure that information for public reporting is fully accurate and that all costs are verified before being presented to SLT.
      2. Time Recording – SLT noted the positive efforts in improved time recording to ensure accurate and up to date management information is available.
    2. Position re Backlog Accounts
      Members noted the position presented, discussion followed regarding the reasons for any backlog and target certification dates.
    3. Audit Costs
      After discussion it was agreed that a revised report providing more up to date information would be presented at the February 2026 SLT meeting.
    4. Financial Statements – Judgements/Financial Estimates
      A paper providing details of all judgements and financial estimates within NIAO’s Financial Statements was presented by Megan O’Neill.  SLT recommended the paper be forwarded to ARAC for consideration at the meeting scheduled for 26 January 2026.
    5. Contracted Out Audits Update
      Tomas Wilkinson advised that legal advice was ongoing regarding the preparation of the tender documents and it is anticipated these will be available mid-February 2026.
    6. SLT Terms of Reference Annual Review 
      The Terms of Reference presented were endorsed by SLT
    7. SLT Annual Programme of Work 2026-27
      The Annual Programme of work was endorsed by members subject to  minor amendments including the timing of Quality Management review.
  6. Quality Report
    1. Technical Team Update
      Members noted the report presented. Discussion took place regarding the progress to date on the development of the Financial Audit Manual. The C&AG requested that a clear timeline for delivery be provided at the earliest opportunity.
  7. Risk Management
    1. Corporate Risk Register (CRR)
      Conor McGeown reported that several minor amendments have been made to the CRR following the December 2025 SLT meeting. He advised that all dates have been reviewed and updated where necessary, and any actions that have since been completed have been removed.  The CRR will be presented at the ARAC meeting scheduled for 26 January 2026. The revised CRR and Risk Management Strategy have now been placed on NIAOmi for staff to access.  
    2. Corporate Risk Register Working Group  
      The group’s membership is being refreshed. Members were informed that expressions of interest are now being sought from Senior Auditors, Auditors, Trainees and HLAs. This approach aims to ensure appropriate representation across all grades and disciplines, providing the group with visibility of key risks across NIAO while also offering development opportunities for Trainees and HLAs.
  8. To Note
    1. ARAC Agenda – 26 January 2026.
  9. AOB
    1. March 2026 SLT Meeting Date
      The date of the March SLT meeting has been rescheduled from 16 March to 18 March 2026.
  10. Date of next meeting
    1. The next monthly meeting will be held on 16 February 2026.