Audit Risk Assurance Committee minutes: 22 November 2022
Updated 23 October 2023
Applies to England
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Present
Martin Spencer, Chair
Jo Moran, Board member
Chris Hanvey, Board member
Ian Looker, Co-opted member
Also in attendance
Amanda Spielman, His Majesty’s Chief Inspector (HMCI)
Matthew Coffey, Chief Operating Officer (COO)
Louise Grainger, Director, Finance, Planning and Commercial
Emily Williams, Deputy Director, Strategy, Governance and Private Office (items 9 and 11)
Hassan Rohimun, EY
Tony Smith, Government Internal Audit Agency (GIAA)
Ivan Cheary, GIAA
Sebastian Groth, National Audit Office (NAO)
Karen Shepperson, Director, People and Operations (item 12)
Board Secretary
Head of HR Delivery (item 12)
Status
Approved at the ARAC meeting 17 January 2023.
1. Chair’s introduction, declarations of interest, minutes, actions and matters arising
The chair welcomed newly appointed board members to their first meeting. Apologies were received from Laura Wyld.
The minutes of the last meeting were approved as a correct record.
The action to explore the feasibility of an equality, diversity and inclusion (EDI) themed audit will remain open until the publication of updated Cabinet Office guidance.
2. Issued internal audit report: Safeguarding Group (SGG)
Moderate assurance was provided in respect of the SGG internal audit report and the recommendations have been accepted by management.
GIAA agreed to review the report to ensure that the decision-making and accountability arrangements are clearly described given that the SGG is an advisory group. The decision-making powers rest with COO, HMCI and Executive Board and the SGG does not enforce improvement in safeguarding practice as described in recommendation 1.3.
3. Internal audit – Progress report 2022-23
Delivery of the annual audit plan is on track. The committee highlighted that the majority of the plan is scheduled for delivery in quarters 3 and 4 and sought assurance that all engagements will be completed before the March ARAC. GIAA is reasonably confident this will be achieved and has ensured there are resources in place to minimise the risk of slippage.
The committee endorsed HMCI’s decision to extend GIAA’s contract for a further year.
4. Protocol for sharing internal audit reports
The committee noted the GIAA protocol for sharing internal audit reports within government.
5. Progress against audit recommendations
The committee reviewed the progress made on implementing audit recommendations. At the end of October, 6 management actions had been completed since the last report to ARAC and 2 were reported as on track.
6. Report from HMCI
All viable inspections of early years providers who were due an inspection but did not receive one due to the pandemic have been completed. A programme has been set up for the delivery of school inspections to ensure we meet our spending review commitment to inspect every school before the end of the summer term 2025.
The annual report is on track to be published on 13 December.
7. External audit
The EY lead partner and engagement team have now been confirmed and the draft external audit plan will be circulated to the committee.
Action: Committee secretary to arrange a meeting in December for the committee to review the draft external audit plan.
8. Value for money and insight work
The committee noted the NAO value for money update report.
9. Annual report and Accounts (ARA) 2022-23 timetable
The committee endorsed the high-level timetable for the production of the ARA timetable.
10. Finance report
The committee noted Ofsted’s financial position as of the end of period 6.
11. Risk report
The committee noted the changes to the strategic risk register since its last
meeting.
The board will consider strategic risk and risk appetite at the board development day in January.
12. Whistleblowing and raising a concern policy
The committee was assured that the current whistleblowing policies and procedures that are in place are effective. It was noted that the current whistleblowing policy will be reviewed in January 2023 with a re-launch planned later in 2023.
The Director, People and Operations briefed the committee on the processes in place for the management and monitoring of temporary promotions and initiatives to manage attendance.
13. AOB
There was no other business.