Corporate report

Audit and Risk Assurance Committee minutes: 11 November 2020

Updated 23 October 2024

Applies to England

Present

Martin Spencer, Chair

Venessa Willms, Board member

Laura Wyld, 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

Carol Hartley Burdett, GIAA

Ivan Cheary, GIAA

Colin Wilcox, NAO

Karren Murray, Mazars

Amelia Payton, Mazars

Apologies

Kathy August

Status

Approved

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

Laura Wyld declared that she had joined the Ofqual Recovery Committee since the meeting of 17 September.

The minutes of the previous meeting were approved subject to one amendment.

Action: The Chair requested that completed actions from the two previous meetings continue to be displayed on the action list.

2. Report from Chair and Members

The Committee shared experiences and insights from their external roles.

3. Report from HMCI

HMCI noted that there was still uncertainty as to what a potential return to inspection could look like in January, but the discussions with DfE continue.

HMCI had appeared before the Education Select Committee to discuss Ofsted’s response to the pandemic. HMCI explained that, beyond collecting some additional data from schools, Ofsted had done everything possible to support the sector and the wider Government effort.

The risks created through the support of Ofqual have been well managed but are not yet fully extinguished. A proposal has been put forward that would see HMCI’s involvement on the Ofqual Recovery Committee end on 31 December. The proposal is contingent upon an appropriate interim Chief Regulator (ICR) being, appointed to succeed the current ICR.

HMCI intends to hold an introductory meeting with the shadow schools minister in the coming weeks.

4. Progress against Internal Audit recommendations

Committee members noted progress against Internal Audit recommendations, noting that outstanding recommendations were due for completion by the end of December.

5. Progress against Internal Audit plan

The Committee noted that there had been no change to the internal audit plan since they last met in September.

GIAA affirmed their commitment to completing the 2020-21 plan and presenting planned reports in time for the Committee’s March meeting.

The Committee thanked GIAA for sharing insight into their cross-government work and noted the intention to share further updates at future meetings.

Action: A tailored review of GIAA will be shared with the Committee, upon its completion.

6. Internal audit reports

The Committee considered the internal audit report on Ofsted’s “core financial controls”. The Committee noted the moderate assurance rating and were assured that the Director Finance, Planning and Commercial had already taken steps towards implementing the recommendations in full by December.

The Committee noted that the internal audit of “management of investments in improvements to digital services” had provided substantial assurance.

In both audits GIAA’s recommendations had been fully accepted by management.

7. Internal Audit performance

The Committee considered the results of a survey assessing the level of service provided by GIAA, with a view to advising HMCI on whether to extend the existing internal audit arrangement.

The Committee noted that it would be helpful for GIAA to bring through insight from their wider work, providing more effective comparisons with and practice across government. GIAA confirmed that their work across government departments was underway and that this insight should be more apparent in next year’s plan.

The Committee confirmed that they were content with the proposal to extend GIAA’s contract by a further year and noted that HMCI would make a formal decision to that effect shortly.

8. External Audit plan

The Committee reviewed the external audit plan submitted by NAO and Mazars.

Action: The Committee asked that NAO and Mazars make more explicit the timelines contained within the planning report, noting that further discussion of the planning report would be welcome.

The Committee welcomed NAO’s scrutiny on the use of funds to support the wider Government response to the Covid-19 pandemic and looked forward to seeing how Ofsted’s approach compared with other departments.

9. External Audit update – Value for money

The Committee noted the NAO’s update on upcoming value for money studies.

10. ARA timetable – 2020-21

The Committee endorsed the high-level timeline for and proposed approach towards completing the 2020-21 ARA, noting that many of the staff who worked on last year’s report remained in place.

11. Risk report

The Committee discussed work planned to assess the effectiveness of remote learning. Committee members advised the executive to consider whether any of the strategic risks need to be amended to take account of this work.

The Committee also discussed the opportunities available to further strengthen relationships across government with a view to maintaining the stability of our reputation.

12. Finance report

The Committee noted the financial position. The Director Finance, Planning and Commercial informed the Committee that the option of utilising a budget exchange, as per HMT guidance, was under consideration. The Committee were supportive of this course of action.

The outcome of the current spending review has yet to be determined. Board members will be contacted and informed of the outcome once received.

13. AOB

No further business was raised.

End of meeting

The next Audit and Risk Assurance Committee meeting will take place at 10.30am on 27 January 2021.