Audit Risk Assurance Committee minutes: 16 March 2021
Updated 26 November 2024
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Present
Martin Spencer, Chair
Venessa Willms, Board member
Laura Wyld, Board member
Julie Kirkbride, Board member
James Aston, Co-opted member
Also in attendance
Amanda Spielman, Her Majesty’s Chief Inspector, Accounting Officer
Matthew Coffey, Chief Operating Officer
Louise Grainger, Director, Finance, Planning and Commercial
Head of Corporate Governance and Internal Insight
Board Secretary and Corporate Governance Manager
Corporate Governance Officer
Chris Jones, Director, Corporate Strategy (Item 10)
Tom Zebedee, Deputy Director, Technology (Item 13)
Programme Manager, Information Management Programme and Operations (Item 13)
Carol Hartley Burdett, GIAA
Tony Smith, GIAA
Colin Wilcox, NAO
Amelia Payton, Mazars
Status
Approved.
1. Chairman’s introduction, declarations of interest, minutes, actions and matters arising
The minutes of 27 January 2021 were agreed, subject to one minor amendment.
The chair welcomed Julie Kirkbride, board member and new ARAC member, and the Corporate Governance Manager, to their first committee meeting.
Julie Kirkbride declared her position as Trustee of the New Schools Network and Volunteering Matters.
Laura Wyld declared that she was a serving member on the House of Lords Public Services Committee, which has announced an inquiry into vulnerable children and public services.
2. Report from Chair and Members
Committee members shared updates from their external roles.
The committee discussed schools reopening on 8 March and the impact learning remotely has had on children’s learning.
3. Report from HMCI
HMCI informed the committee that plans for the summer term were ongoing, with an announcement expected shortly. Meetings with stakeholders to discuss arrangements were going well.
We are reviewing our ways of working as lockdown restrictions begin to ease, including how to make best use of our office space to facilitate team working.
4. Progress against audit recommendations
The committee reviewed the progress made against the audit recommendations. The recommendations related to the use and analysis of post inspection surveys remain on track for completion by 31 March 2021.
5. Internal audit report
The 2020-21 internal audit programme has now been completed. The chair thanked GIAA for their work to complete the programme in advance of the year end.
Action: GIAA will share the continuous improvement document with the chair.
The committee noted the report supplement provided by GIAA.
6. Issued internal audits 2020-21
The committee reviewed the audit reports issued since the previous ARAC meeting. The ‘Core Financial Controls’ and ‘HR Assurance Strategy’ audits provided substantial assurance. In the COVID-19 advisory audit, GIAA commented on the good practices implemented across Ofsted during the pandemic. A follow-up audit will commence later in the year on emergency planning and risk management.
The ‘Regulatory review’ and ‘Executive governance and matrix management’ final audit reports provided moderate assurances. Actions were agreed to address the recommendations from both reports.
7. Internal audit plan 2021-22
Committee members welcomed the draft audit plan for 2021-22. Planning meetings had taken place with HMCI, with the Chief Operating Officer and with other stakeholders to ensure the plan reflects the risks to Ofsted’s strategic priorities.
The committee observed the number of proposed audits in quarter two being higher than other quarters of the year. GIAA confirmed that the scoping work for the quarter 2 audits would be undertaken by the end of June to avoid any delays.
Committee members queried whether an audit was required to determine whether Ofsted has taken forward any good practices that were established during the pandemic. Matthew Coffey outlined work had been undertaken to analyse Ofsted’s response to COVID-19 and to identify lessons learned and what should be sustained. Executive board had agreed recommendations and committee members agreed it would be valuable to view the report.
Action: Matthew Coffey to share the report with ARAC.
Following the advice of the committee, HMCI accepted the GIAA internal audit charter for 2021-22.
8. External audit progress report
Committee members reviewed audit progress to date and noted that work has progressed as planned. Mazars reported that there were no issues to raise with the committee from the work to date.
9. External audit update – value for money
The committee noted the NAO value for money update report.
10. Annual report and accounts 2020-21 update
The committee reviewed the progress made on the 2020-21 Annual Report and Accounts and commented on the draft messages for the report.
The committee will receive a draft report on 27 April and will meet on 6 May to provide comments and seek clarification. Committee members will review the draft Annual Report and Accounts 2020-21 at its meeting in June, prior to review and approval by the board and certification by Ofsted’s Accounting Officer.
11. Strategic risks
Committee members robustly challenged the risks and mitigations and noted that the new way of presenting the Strategic Risk Register provided greater transparency to the committee.
[Redacted]
The board will discuss the strategic priorities for the next 12 months at the April board meeting. The strategic risks will be reviewed in light of these discussions.
12. Finance report
The committee discussed the finance report and noted the financial position.
13. Annual information and cyber security update
The committee welcomed the update on information and cyber security in Ofsted. The update provided assurance that Ofsted continues to manage its risks and that work has been done to ensure staff are aware of the risks of working remotely.
Committee members were pleased with the findings of the Departmental Health Security Check that Ofsted is exceeding the minimum standards for cyber, personnel and incident management. Work continues to raise awareness of cyber risks across the organisation.
14. ARAC effectiveness survey
The chair reported the findings of the ARAC effectiveness survey, noting that committee members were largely satisfied with the arrangements for ARAC meetings.
The committee discussed the findings and identified improvements to ARAC arrangements.
Action: Louise Grainger to consider the principles of assurance mapping following a review of the strategic risks.
Action: Committee secretary to produce a committee workplan to facilitate the forward planning of reports and the regularity of occurrence and consideration by the committee. Plan to include counter fraud, cyber security and information management.
Action: ARAC to conduct a ‘Deep Dive’ exercise into key risk areas. Committee secretary to email committee members to identify potential deep dive areas.
Action: Committee secretary to liaise with the chair to develop a skills questionnaire to capture member skillsets and identify development needs.
A plan setting out the proposed improvements will be produced, and the actions will be monitored at the committee’s forthcoming meetings.
Action: Committee secretary to produce a plan which will be shared with committee at the 16 June meeting.
15. AOB
[Redacted]
End of meeting
The next audit and risk assurance committee meeting will take place at 10:30am on Wednesday 16 June 2021.