Audit Committee
Minutes of Proceedings - 17 September 2025
Meeting Location: Room 21, Parliament Buildings
Present:
Alan Chambers MLA (Chairperson)
Diane Forsythe MLA (Deputy Chairperson)
John Blair MLA
Nick Mathison MLA
In attendance by video or teleconference:
Jemma Dolan MLA
In Attendance:
Ashleigh Mitford, Assembly Clerk
Elaine Farrell, Assistant Clerk
Alison Ferguson, Clerical Supervisor
Laura Gourley, Clerical Officer
Caroline Byers, Assembly Legal Advisor (Agenda item 11)
The meeting commenced at 10.04 a.m. in open session
1. Apologies
As above.
2. Declaration of Interests
Diane Forsythe declared that she is a member of the Committee for Finance and the Public Accounts Committee.
3. Draft minutes
Agreed: The Committee agreed the minutes of the meeting held on 25 June 2025.
4. Matters arising
None.
5. Committee consideration of Annual Report and Accounts of NIAO/NIPSO/NIAC 2024/25
Noted: The Committee noted the Annual Reports and Accounts 2024/25 for the NIAO, NIPSO and NIAC, which would be useful in informing its scrutiny of the 2026-2029/30 budget proposals of the three bodies.
Agreed: The Committee agreed that the three budget evidence sessions be recorded by Hansard.
6. Evidence session on the Budget 2026-2029/30 - NIAO
The following witnesses joined the meeting at 10.08 a.m.
Dorinnia Carville, Comptroller & Auditor General
Rodney Allen, Chief Operating Officer, NIAO
Brian O'Neill, Director of Corporate Services
John Blair joined the meeting at 10.10 a.m.
The witnesses briefed the Committee, and this was followed by questions from Members.
Diane Forsythe left the meeting at 10.27 a.m.
Diane Forsythe rejoined the meeting at 10.33 a.m.
The Chairperson thanked the witnesses for their briefing.
Agreed: The Committee agreed that it was content with the NIAO's budget proposals subject to receiving the views of the Department of Finance and the Public Accounts Committee (PAC).
7. Evidence session on the Budget 2026-2029/30 - NIPSO
The following witnesses joined the meeting at 10.38 a.m.
Margaret Kelly, NIPSO Ombudsman
Sean Martin, Deputy Ombudsman
Michael McClean, Finance and Corporate Services Manager
The witnesses briefed the Committee, and this was followed by questions from
Members.
John Blair left the meeting at 11.04 a.m.
John Blair rejoined the meeting at 11.09 a.m.
The Chairperson thanked the witnesses for their briefing.
Agreed: The Committee agreed that it was content with NIPSO's budget proposals subject to receiving the views of the Department of Finance.
8. Evidence session on the Budget 2026-2029/30 - NIAC
The following witnesses joined the meeting at 11.11 a.m.
Lesley Hogg, Chief Executive/Clerk of the Assembly
Paula McClintock, Head of Finance
The witnesses briefed the Committee, and this was followed by questions from
Members.
The Chairperson thanked the witnesses for their briefing.
Agreed: The Committee agreed that it was content with the NIAC budget proposals subject to receiving the views of the Department of Finance.
9. Correspondence
Agreed: The Committee noted the correspondence dated 3 July 2025 from a member of the public in respect of issues raised regarding NIPSO's independence and data handling. The Committee agreed to issue a response to advise that the Committee does not have an oversight role for NIPSO in relation to the concerns raised in the letter.
Noted: The Committee noted the correspondence dated 7 July 2025 from the Committee for Finance in respect of the Northern Ireland Fiscal Council assessment of the implications of the spending review.
Agreed: The Committee noted the correspondence dated 8 July 2025 from the Public Accounts Committee (PAC) on the Audit Committee review of the arrangements in relation to the Comptroller & Auditor General Salary. The Committee agreed to write to PAC to advise that the Committee is committed to completing its review as early as possible in the 2025/26 session.
Noted: The Committee noted the correspondence dated 12 August 2025 from NIPSO in respect of its response to a member of the public who had raised an issue with the Committee on the standard of service they had experienced from NIPSO.
Agreed: The Committee noted the correspondence dated 22 August 2025 from a member of the public in respect of a standard of service complaint with NIPSO and agreed to respond to advise that the Committee does not have a role in the operational or strategic oversight of NIPSO.
10. Committee draft response on the Northern Ireland Fiscal Council Bill
The Committee Clerk briefed the Committee on this agenda item.
Agreed: The Committee agreed the draft correspondence for issue to the Clerk to the Committee for Finance which sets out the role of the Audit Committee in relation to NIAO, NIPSO and NIAC.
Agreed: The Committee agreed that the Clerk will draft a response on the Northern Ireland Fiscal Council Bill on behalf of the Committee which will be considered by the Committee at its meeting on 1 October 2025.
Agreed: The Committee agreed to move into closed session in order to receive legal advice on the next agenda item.
The meeting moved into closed session at 11.36 a.m.
11. Committee scrutiny of Clause 20 of the Administrative and Financial Provisions Bill - briefing from Assembly Legal Services
The Committee Clerk introduced this agenda item.
The Assembly Legal Advisor joined the meeting at 11.43 a.m.
The Legal Advisor briefed the Committee, and this was followed by questions from Members.
The Chairperson thanked the Legal Advisor for her briefing.
Noted: The Committee noted that it was recommended by the former Audit Committee that the power to appoint an external auditor to NIAO (which currently sits with the Department of Finance) would sit more appropriately with the Assembly, and that this role should be carried out by the Audit Committee. The Committee also noted correspondence from NIAO, confirming that it remains supportive of the proposed transfer of power.
Agreed: The Committee agreed that it would not be content for the power to appoint an external auditor to NIAO to transfer from DoF to the Audit Committee, without significant engagement and consideration of how it would be supported to meet this proposed legal duty effectively.
Agreed: The Committee agreed to write to the Finance Committee (to whom the Assembly has referred the Bill for Committee Stage) in respect of the Committee's consideration of the Clause and to suggest that the Finance Committee consult with the Department of Finance and the Assembly Commission on the practical outworkings of the transfer of the power.
Agreed: The Committee agreed that the Chairperson would sign off on the letter for issue to the Finance Committee.
12. Forward Work Programme
Agreed: The Committee noted and agreed the introduction of a Forward Work Programme in order to provide members with an indication of key upcoming Committee business, and noted that the details are subject to change.
13. Date, Time and Place of the next meeting
The next meeting of the Audit Committee will take on 24 September 2025 at 10.00 a.m. in the Senate.
The meeting was adjourned at 12.17 p.m.
Alan Chambers MLA
Chairperson, Audit Committee
24 September 2025
