AUDIT COMMITTEE
MINUTES OF PROCEEDINGS
Wednesday 1 October 2008
Room 152, PARLIAMENT BUILDINGS
Present:
Mr Robin Newton MLA (Chairperson)
Mr Samuel Gardiner MLA (Deputy Chairperson)
Mr Pat Ramsey MLA
In Attendance:
Ms Stella McArdle (Assembly Clerk)
Ms Vivien Ireland (Assistant Assembly Clerk)
Ms Linda Hare (Clerical Supervisor)
Ms Mary Carroll (Clerical Officer)
Apologies:
Dr Stephen Farry MLA
Mr Paul Maskey MLA
The meeting opened at 2.00 pm in public session.
The Committee was informed that on 29 th September 2008, Mr Paul Maskey replaced Mr John O’Dowd as a member of the Audit Committee. Members noted a copy of the details of Mr Maskey’s interests.
1. Apologies
Apologies are detailed above.
2. Draft minutes of the meeting held on 6th May 2008
Agreed - the draft minutes of the meeting held on 6th May were agreed.
3. Matters Arising
The committee noted the salary details of the Comptroller and Auditor General (C&AG) in the Review Body on Senior Salaries Report No. 65 Thirtieth Report on Senior Salaries.
4. Appointment of Auditors to the Northern Ireland Audit Office (NIAO)
The Committee was updated by the clerk on the current position with the appointment of auditors for the NIAO.
The Committee was briefed by the following officials from the Department of Finance and Personnel (DFP): Mr David Thompson, Treasury Officer of Accounts and Ms Alison Caldwell, Head of Fraud and Internal Audit Policy. Members considered a number of options available from DFP to address the need for the appointment of an auditor to commence the audit of the 2008/09 accounts.
Agreed: The Committee agreed that it was content with the option put forward by DFP to rerun the competition exercise for an appointment of an auditor for the NIAO. It was also agreed that the clerk will send confirmation in writing of this preferred option to DFP.
5. Retirement of Comptroller and Auditor General
The Committee was briefed by the clerk on the retirement of the C&AG and the protocol for the nomination of a new C&AG.
Mr John Dowdall, C&AG briefed members of his forthcoming retirement and was accompanied by Mr Kieran Donnelly, Deputy C&AG.
Agreed: It was agreed that Mr Dowdall will provide an advice note on issues relating to the protocol for the nomination of the C&AG to the Committee, to the Chairperson of the Public Accounts Committee (PAC) and the Speaker.
Agreed: The Committee agreed that it will ask the Director General to give consideration to the resources and framework required for the appointment of a new Comptroller and Auditor General.
Agreed: The Committee agreed that it will commission comparative research on the recruitment process in Westminster, Scotland, Wales and the Republic of Ireland.
Agreed: The Committee agreed to write to the Chairperson of PAC and to the Speaker and to provide them with a copy of the protocol.
6. Northern Ireland Audit Office Annual Accounts
Members examined the NIAO Resource Accounts for the year ended 31 March 2008 along with a management letter from Baker Tilly Mooney Moore.
The Committee was briefed by the following representatives from Baker Tilly Mooney Moore: Mr John O’Rourke, Audit Partner and Mr John Davin, Director. Mr O’Rourke advised the Committee that the controls in the NIAO were excellent.
Members were also briefed by the following officials from the NIAO: Mr John Dowdall, C&AG, Mr Kieran Donnelly, Deputy C&AG, Mr Denver Lynn, Director and Mr Tomas Wilkinson, Audit Manager.
Agreed: The Committee agreed that it was content with the NIAO Resource Accounts for the year ended 31 March 2008.
7. Forward Work Programme
Members noted the forward work programme of the Committee. The Committee noted that two further meetings may be required to cover the estimates and appointment of auditors for the NIAO.
8. Any other business
The Committee discussed the issue of Baker Tilly Mooney Moore losing money when carrying out the audit work for NIAO.
Agreed: The Committee agreed that it will request information from DFP on whether the costs of performing the audit work of NIAO can be reviewed.
9. Date, time and place of the next meeting
Members will be informed of the date of the next meeting of the Audit Committee in due course by committee staff.
The chairperson adjourned the meeting at 3.16pm.