Audit Risk Assurance Committee minutes: 27 January 2021
Updated 23 October 2023
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Present
Martin Spencer, Chair
Venessa Willms, Board member
Dame Laura Wyld, Board member
Dame Kathryn August, Board member
James Aston, Co-opted member
Also in attendance
Amanda Spielman, Her Majesty’s Chief Inspector (HMCI), Accounting Officer
Matthew Coffey, Chief Operating Officer
Louise Grainger, Director, Finance, Planning and Commercial
Lucy Mayor, Corporate Governance Officer
Emily Williams (Item 10 and Item 15), Deputy Director, Strategy, Governance and Private Office
Carol Hartley Burdett, GIAA
Tony Smith, GIAA
Colin Wilcox, NAO
Amelia Payton, Mazars
Apologies
Briony Balsom
Karen Murray (Mazars)
Status
Approved
1. Chairman’s introduction, declarations of interest, minutes, actions and matters arising
The minutes of 11 November were agreed without amendment.
Martin Spencer declared that he has joined the audit committee of the London Fire Brigade.
Colin Wilcox declared his position as Vice President of the Sea Cadets.
2. Report from Chair and Members
Committee members shared updates from their external roles and the impact the pandemic has had on their current working arrangements.
3. Report from HMCI
HMCI informed the Committee that remote inspections resumed on 25 January. In light of current government restrictions, all inspections are remote by default and will move onsite if there are serious concerns (safeguarding, leadership and management or the quality of remote education).
Arrangements for inspections beyond 15 February will be reviewed subject to government announcements at the time.
4. Progress against audit recommendations
The Committee noted the progress made against the audit recommendations. The recommendations related to the use and analysis of post inspection surveys are on track for completion by 31 March 2021.
5. Internal audit progress report
The Committee noted the progress report and the internal audit plan for 2020-21.
GIAA affirmed that they were on schedule to complete the 2020-21 plan and will report findings of the audits completed since January at the Committee’s March meeting.
6. Issued internal audits 2020-21
The Committee considered the internal audit report on Ofsted’s “budgetary controls”. The Committee noted the substantial assurance rating and that no recommendations had been made.
The Committee noted that the internal audit of “remote and flexible working” had provided substantial assurance. The report reflected the processes in place across Ofsted to support flexible and remote working before and during the COVID-19 pandemic.
7. Internal audit plan 2021-22
Committee members welcomed the early opportunity to view potential audits for 2021-22.
HMCI will meet with GIAA in February to agree the plan for the 2021-22 audit programme of work. The final audit plan for this period will be shared with the Committee for comment at the March meeting.
8. External audit – value for money
Committee members noted the update on the NAO value for money audit activity.
9. External audit – audit planning update
The Committee noted the audit planning update.
10. Interim governance statement
The interim governance statement was positively received by Committee members. Additional information on Ofsted’s work during the pandemic and security incidents detected over this period will be referenced in the final governance statement.
The interim governance statement will form the basis of the governance statement included in the Annual Report and Accounts.
11. Counter Fraud, bribery and corruption
Committee members noted the frauds identified between January 2020 and December 2020. Ofsted continues to meet requirements for the Government counter fraud standard.
Committee members agreed to review the risks related to fraud and bribery annually. Any areas requiring more attention in the interim will be raised accordingly.
12. Risk report
The Committee discussed the risk report. There have been no significant changes to risk ratings since the November meeting.
13. Finance report
The Committee noted the financial position. The Director, Finance, Planning and Commercial notified the Committee to HMCI’s decision to not proceed with Budget Exchange in 2020-21.
Committee members noted the changes to the ambit to allow Ofsted to continue its support to wider government on the COVID-19 response.
14. IRFS 16 transition
The Committee noted HMCI’s approval as Accounting Officer to transition to the reporting standard relating to leasing for the financial year 2022-23.
15. ARAC effectiveness
Committee members agreed to the timeline for undertaking an effectiveness review of ARAC. The NAO will facilitate this exercise.
16. AOB
The Chair thanked Kathryn August for her role on the Committee. Kathryn will depart from her position as Board member on 2 February.
End of meeting
The next Audit and Risk Assurance Committee meeting will take place at 11:30am on Wednesday 16 March 2021.