Audit and Risk Assurance Committee minutes: 17 March 2020
Updated 26 November 2024
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Present
Martin Spencer, Chair
Dame Kathryn August, Board member
John Hughes, Board member
Venessa Willms, Board member
Dame 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
Karen Murray, Mazars
Carol Hartley Burdett, GIAA
Ivan Cheary, GIAA
Matthew Terry, Corporate Governance Manager
Neil Greenwood, Director, Data and Insight - Item 13
Tom Zebedee, Deputy Director, Information Systems - Item 13
Apologies
Apologies were received from Colin Wilcox (NAO).
Status
Approved
1. Chairman’s introduction, declarations of interest, minutes, actions and matters arising
The meeting was held via video link, owing to Government advice to work from home where possible to limit the spread of Covid-19.
HMCI declared a new interest, as a Trustee of the V&A museum.
The minutes of the previous meeting were approved without amendment.
2. Report from Chair and Members
The Chair noted he had held regular update calls with Mazars and GIAA since the last Committee meeting on 22 January.
3. Progress against audit recommendations
The Committee noted the progress made against audit recommendations.
4. Internal audit progress report
Members noted that moderate gradings had been applied to previous audit reports despite a low number of exceptions having been recorded. GIAA will work closely with Ofsted colleagues, clearly explaining the impact that any exceptions will have on gradings.
Action: The process for submitting internal audit reports will be amended so that reports are shared with the Committee in draft, ahead of formal consideration at a Committee meeting.
5. Internal audit reports
Further fieldwork is required on the Inspection Standards report. The draft report will be issued during the week commencing 23/03/20 and circulated to the Committee once approved.
GIAA also presented their reports on Inspection Scheduling and Organisational efficiency, which provided substantial and moderate assurance respectively.
6. 2020-21 Internal Audit plan
The Committee discussed the respective benefits of a cyber security or information management audit, agreeing that a cyber security audit would be more beneficial to Ofsted in providing the opportunity to be a part of a cross government audit led by GIAA.
The Committee discussed the ordering of the plan and recommended that, should Covid-19 continue to cause disruption in the coming months, any work that feeds into the Head of Internal Audit’s annual opinion should be prioritised.
The draft plan will be updated, and recirculated at the Committee’s June meeting, subject to discussion with the Director of Finance, Planning, Commercial and the approval of HMCI.
7. Internal Audit Charter
The Committee reviewed the Internal Audit Charter proposed by GIAA. The Committee and GIAA agreed that paragraph 19 of the Charter should be redrafted to make clear that access to records, access, personnel or premises should be subject to appropriate approval, rather than unrestricted.
The Committee and Accounting Officer agreed it was not necessary for the Accounting Officer to sign the Charter.
8. NAO VFM update
The Committee noted an update on the NAO’s VFM work.
9. Annual Report and Account update
The Committee received an update on progress in producing the Annual Report and Accounts.
Action: In discussing the timeline the Committee noted the impact that Covid-19 could have on future Committee meetings and agreed it would be helpful for guidance on quorum to be shared with the Chair.
10. Strategic Risk register
The Committee noted that further revisions would be made to the risk register as the Covid-19 situation continues to develop.
11. Finance update report
The Committee noted the estimated taxable travel liability.
The Committee noted the forecast overspend and acknowledged that further savings would likely be made during the remainder of the financial year due to the Secretary of State allowing HMCI to temporarily suspend all routine inspections of schools, further education, early years and social care providers.
12. 2020-21 Budget
The Committee noted the budget for 2020-21 and acknowledged there would be a degree of uncertainty as to what can be delivered, given the impact of Covid-19.
13. Information Assurance
The Committee reviewed an overview of information assurance and cyber security activity for the 2019-20 financial year.
The Committee noted steps taken to modernise our IT infrastructure, and to better restrict and control access to information, including inspection schedules.
There is an increased strain on the system as a result of staff having to work from home rather in line with Government advice on Coronavirus. There exists the risk of system degradation over time, but this will be mitigated by bringing forward planned improvements to the system. Third party suppliers are engaged and have shared their business continuity arrangements.
14. AOB
The Committee noted the meeting was John Hughes’ last and thanked him for his contributions.
End of meeting
The next Audit and Risk Assurance Committee meeting will take place at 10.30am on Monday 15 June 2020.