Research Papers
Synopsis: Below you will find details of Research Publications which have been prepared by the Research and Information Service (RaISe) for the Audit Committee in 2020.
Budgetary Oversight of Parliamentary Corporate Bodies: A comparative perspective
- Date: 11/05/2021
This briefing paper, commissioned by the Assembly’s Audit Committee, provides comparative research on the Committee and its counterparts located in the United Kingdom, Wales, Scotland, and the Republic of Ireland. It offers a comparison of key oversight and procedural mechanisms for scrutiny of parliamentary corporate body budgets. The paper aims to help inform the Committee in its discharge of duties associated with the Northern Ireland Assembly Commission’s budget.
Governance and accountability arrangements for the Offices of the Ombudsman in other legislatures
- Date: 27/11/2020
This briefing paper provides information in response to the Committee’s request regarding the comparative governance and accountability arrangements for the offices of the Ombudsman in the other jurisdictions. Scotland, Wales and Northern Ireland all have unified public service ombudsmen covering devolved public services. In England, there are a number of ombudsmen covering these services. Most relevant to the Committee’s query are the Parliamentary and Health Service Ombudsman and the Local Government and Social Care Ombudsman which, respectively, carry out similar roles.
Public Audit Governance
- Date: 26/11/2020
Against a background of devolution, controversy and changes in the process of public appointments, steps were taken across the UK to strengthen the governance of the post of Auditor General and associated audit offices. These reforms have been primarily concerned with independence, good governance and the quality of public audits; and had different processes but similar outcomes. This research paper has been drafted to respond to requests for specific information from the committee with regard to these reforms.
In-year Audit Committee scrutiny: A Comparative Perspective
- Date: 26/11/2020
This briefing note, commissioned by the Assembly's Audit Committee, provides comparative research on the Committee and its counterparts located in the UK, Wales, Scotland and the Republic of Ireland. The note offers a comparison of practices concerning committee scrutiny of underspend and overspend in legislatures with operational similarities to the Assembly. This note aims to help inform the Committee in its discharge of duties associated with the Northern Ireland Assembly Commission's budget.
Assembly's Audit Committee and its GB counterparts: a
- Date: 22/09/2020
This Briefing Paper, commissioned by the Assembly's Audit Committee (the Committee), provides comparative research on the Committee and its counterparts located in Great Britain (GB). The Paper explains key roles and responsibilities of each; and for context provides an explanation of the relationship with each jurisdiction's government audit office, including roles, responsibilities, governance arrangements and work programmes in recent years. This is followed by comparative tables based on the two previous sections, for the Committee's ease of reference.
