Corporate report

Minutes of the Audit Risk Assurance Committee: 18 June 2026

Updated 24 September 2026

Applies to England

Present

Martin Spencer, Chair

Laura Wyld, Board member

Jo Moran, Board member

Robert Hart, Co-opted member 

Apologies

Jon Yates, Board member

Gary Wilkin, Government Internal Audit Agency (GIAA)

Emma Wilson, National Audit Office (NAO)

Also in attendance

Dame Christine Gilbert, Chair, Ofsted Board (observer)

Martyn Oliver, His Majesty’s Chief Inspector (HMCI)

Louise Grainger, Chief Financial and Operating Officer (CFOO)

Aftab Arif, Interim Director, Finance

Principal Private Secretary to the HMCI (PPS)

Strategy and Strategic Risks Lead

Khadija Qidwai, NAO

Jessica Wilson, NAO

Adeel Shameem, EY

Hassan Rohimun, EY

Lynda Oates, GIAA

Curtis Yapp, GIAA

Rory Gribbell, Director, Strategy and Engagement (items 10, 11 and 13)

Head of Strategy Delivery Unit (item 13)

Neil Greenwood, National Director, Digital and Operations (item 15)

Mike Farringdon, Deputy Director, Technology (item 15)

Matthew Purves, National Director, Academy (item 16)

James McNeillie, Regional Director, South-West and West Midlands (item 17)

Status

Approved at the Audit and Risk Assurance Committee (ARAC) meeting on 17 September 2026.

1. Chair’s introduction, declarations of interest, minutes, actions and matters arising

The chair welcomed the committee and noted apologies from Jon Yates, Gary Wilkin, and Emma Wilson.

The chair noted that future board meetings would receive a copy of the draft ARAC minutes for information. 

The committee noted no amendments to the minutes of 12 March.

A member noted an amendment to the declarations of interest document, submitted for the June meeting, regarding the removal of a role which ended in February. The committee noted no new changes to their declarations of interest.

The committee noted outstanding actions.

2. Verbal report from HMCI

HMCI provided an update on the upcoming and ambitious announcements around Early Years, noting planned press announcements and collaborative work with DfE to achieve this. He also provided an update on the ongoing reform work in relation to the framework for Inspections of Local Authority Children’s Services (ILACS) and the Social Care Common Inspection Framework (SCCIF).

HMCI provided an update on the process regarding the new offender learning toolkit, including a letter from DfE’s Secretary of State who had noted her agreement with the proposed direction of travel. HMCI noted the new powers granted by the Children and Wellbeing Act regarding Multi Academy Trust (MATs) inspections and the recently established policy team tasked with writing the new framework.

HMCI noted the forthcoming zero-based budget reviews and potential opportunities to enhance efficiency and effectiveness through artificial intelligence (AI), while emphasising the importance of ensuring its use is responsible and proportionate.

The committee noted the inclusion of 4 Dear Accounting Officer letters.

3. Scheme of Delegation

HMCI highlighted changes to the Scheme of Delegation, including changes made to succession planning since the departure of Deputy HMCI and the inclusion of the new CFOO role as well as the chair’s role in the event of unplanned long-term absence of HMCI.

HMCI noted that the Framework Agreement with DfE had been approved by HM Treasury.

The committee approved these changes, subject to an amendment made noting that any Accounting Officer appointments are formalised by HM Treasury.

4. Progress against audit recommendations

The committee noted progress made on implementing the audit recommendations. The CFOO noted that one action was delayed, and explained the reasoning for the delay, confirming it would be completed in July.

5. Draft Internal Audit Charter 2026–27

GIAA presented the draft internal Audit Charter for review and explained the only change since the document agreed last year, was to update the Head of Internal Audit to Gary Wilkin. The committee approved the Charter.

GIAA provided a progress report on delivery of the 2025–26 internal audit plan. The committee discussed the 2 audits that were completed later than planned, and GIAA mitigations to avoid this happening in 2026–27.

6. Internal audit performance report

The committee noted that 2 audits have been completed since the March committee meeting: an assessment of Ofsted’s approach to AI and an assessment of Ofsted’s Academy programme.

GIAA introduced the AI report, which received a ‘moderate’ opinion. GIAA noted that this was a fast-moving area and the positive management response broadly, and GIAA noted further recommendations on oversight and accountability. The committee discussed the responsible senior recommendation owners, and the role of the AI Committee.

GIAA introduced the Academy report, which received a ‘moderate’ opinion. GIAA noted the recommendations made were focused on strengthening their communication to teams outside of the Academy, especially for roles and responsibilities, and finalising key performance indicators (KPIs).

7. Head of Internal Audit Annual Opinion 2025–26

GIAA noted an overall ‘moderate’ opinion on the framework of governance, risk management and control within Ofsted. GIAA highlighted the healthy management approach to valuing GIAA’s insight into key risk areas.

The committee discussed that the indicative opinion was ‘substantial’ and asked what had changed since the indicative ‘substantial’ assurance provided at the March meeting. GIAA had noted that there were 2 reports still being written, and as they were given ‘moderate’ the overall annual opinion was ‘moderate’.

8. External Audit Completion Report

The committee reviewed the audit completion report on the 2025–26 financial statements audit. The report stated that the NAO anticipate recommending to the Comptroller and Auditor General (C&AG) that he should certify the 2025–26 financial statements with an unqualified audit opinion.

EY outlined the status of the audit and the timeline for completing the audit. The audit completion report will be updated and circulated to members in advance of the board meeting on 24 June.

The committee noted the audit certificate and requested some minor changes to the draft Letter of Representation, which will be signed by HMCI as the Accounting Officer. 

The committee asked for clarification on the legislation the ARA was being laid under.

9. Value for Money and Insight work

The committee noted the update on the NAO’s value for money and insights work, including a published report on AI.

10. Annual Report and Accounts 2025–26

The committee discussed the Annual Report and Accounts (ARA) 2025–26, noting minor formatting issues and the pension data which is yet to be finalised. The committee confirmed the timeline for publication and noted the next steps for making recommendations to the board.  

The committee agreed to recommend to the board that the ARA was signed, subject to the final outcome of the NAO audit and receipt of the updated audit completion report.

The committee noted its thanks to everyone involved in producing the ARA.

11. Annual Report of the ARAC

The committee discussed the Annual Report of the ARAC, which would be sent to the board for approval at its 24 June meeting.

The committee agreed the report, subject to one minor drafting change.

12. Finance report

The committee noted Ofsted’s financial position and the forecast at the end of period 1.

The committee noted that the Cabinet Office pay award guidance has been issued, and the timeline for agreeing the Ofsted pay award.

13. Strategic risks

The committee discussed proposed changes to the strategic risk register and set the risk tolerance for the 3 new risks agreed at the last board meeting.

14. Academy Update

The committee discussed the Ofsted Academy’s work, following an action from the ARAC Committee in January 2026, including the metrics used to measure impact. It also considered the training offer and the approach to delivery across the regions.

The committee discussed staff responses to change and how the organisation is managing the ambitious reform programme led by HMCI. It noted the significant effort by the Academy to strengthen leadership capability, including through training on managing change.

15. Annual information assurance and cyber security report

The committee noted the Annual information assurance and cyber security report.

It noted that all actions arising from the recent GIAA audit had been progressed. The committee considered progress on AI security measures, including the establishment of new roles and delivery of training. It noted the existing guidelines and standards for staff, and the strong governance process in place.

16. AOB

There was no AOB.