Audit and Risk Committee

We publish the minutes of our Audit and Risk Committee meetings on this page, and from April 2011 we also publish the papers from those meetings whenever appropriate.

Audit and Risk Committee Report

Following guidance given in the HM Treasury’s Audit Committee Handbook, the Audit and Risk Committee reports annually on its work and how it has discharged its responsibilities.

• Audit and Risk Committee Annual report 2022/23
• Audit and Risk Committee Annual report 2021/22
• Audit and Risk Committee Annual report 2020/21
• Audit Committee Annual Report 2019/20
• Audit Committee Annual Report 2018/19

Audit and Risk Committee papers and minutes

18 January 2024

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Finance
   
   a. Scenario planning for financial outcomes – at the time of the meeting this item was not for publication
   
   b. Most recent income and expenditure report - monthly management accounts are available on the Income & Expenditure page
   
   c. Changes to accounting treatments – this was an oral item
   
   d. Single tender contract awards – this was an oral item
6. Risk and opportunity management
   
   This risk and opportunity register is available as a paper on the Management Board page
   
   a) Business Continuity and Cyber Security update, including annual review of Business Continuity Policy Statement - at the time of the meeting this item was not for publication
   
   b) Corporate risk review outcomes, including annual review of Risk Management Policy - at the time of the meeting this item was not for publication
   
   c) Counter fraud risk assessment findings - at the time of the meeting this item was not for publication
7. External audit and Annual Report
   
   a) External audit plan 2023/24 - at the time of the meeting this item was not for publication
   
   b) Implementation of lessons learned from 2022/23 ARA production
   
   c) Annual report approach and timetable 2023/24
8. Internal Audit
   
   a. Internal audit quarterly update - at the time of the meeting this item was not for publication
   
   b. Audit reports completed since the last meeting – at the time of the meeting these items were not for publication
9. Fraud and Whistleblowing
10. Security Report – at the time of the meeting this item was not for publication
11. Any other urgent business – this was an oral item

3rd November 2023

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Risk Register Annual Report – at the time of the meeting this item was not for publication
6. Internal Audit
   1. Internal audit update - at the time of the meeting this item was not for publication
   2. Audit reports completed since the last meeting
      1. Cyber security report – at the time of the meeting this item was not for publication
      2. Conflicts of interest - at the time of the meeting this item was not for publication
      3. Binding corporate rules (BCR) assessment management - at the time of the meeting this item was not for publication
7. Annual Report- lessons learned
8. Audit and Risk Committee annual effectiveness review
9. Finance
   1. Most recent income and expenditure reports– monthly management accounts are available on the Income & Expenditure page
   2. Single tender contract awards – at the time of the meeting this item was not for publication
10. Security report- at the time of the meeting this item was not for publication
11. Fraud and Whistleblowing
12. Any other urgent business – this was an oral item

30 June 2023

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. External audit annual report – at the time of the meeting this item was not for publication
4. Audit and Risk Committee Annual Report 2022/23 - at the time of the meeting this item was not for publication
5. Annual Report and Financial Statements 2022/23 – at the time of the meeting this item was not for publication
6. Any other urgent business – this was an oral item

19 June 2023

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this was an oral item
5. External audit annual report – this was an oral item
6. Update on Estates, Climate and Environment
7. Cyber Security Assurance Report -at the time of the meeting this item was not for publication
8. ICO Data Protection Compliance
9. ALB Audit Chair’s Assurance Letter
10. Audit and Risk Committee Annual Report 2022/23 - at the time of the meeting this item was not for publication
11. Annual Report and Financial Statements
12. Oversight of arrangements for compliance with statutory obligations at the time of the meeting this item was not for publication
13. Government Functional Standards
14. Fraud reporting
15. Risk and opportunity management – corporate risk review outcomes
    • The risk and opportunity register is available as a paper on the Management Board page
16. Business continuity and Cyber Security update – at the time of the meeting this item was not for publication
17. Audit and Risk Committee effectiveness review progress update
18. Internal audit - at the time of the meeting this item was not for publication
19. Finance – single tender contract awards - at the time of the meeting this item was not for publication
20. Any other urgent business – this was an oral item

24 April 2023

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Internal audit –
   1. Case Management
   2. Risk management
   3. Procurement and contract management
   4. Guidance development
   5. Civil monetary penalty recording
   6. Follow up report
   7. Annual report
6. Annual internal audit plan - at the time of the meeting this item was not for publication
7. Risk and opportunity management
   • This risk and opportunity register is available as a paper on the Management Board page
8. Finance
   • Income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
   • Specialist reports to be commissioned from third parties on areas of particular judgements, estimates or valuations - this is an oral item
   • Single tender contract awards - at the time of the meeting this item was not for publication

9. External audit – at the time of the meeting this item was not for publication
10. Annual report update
11. Audit and Risk Committee annual work programme
12. Security Report – at the time of the meeting this item was not for publication
13. Fraud and Whistleblowing
14. Any other urgent business – this was an oral item

17 January 2023

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Business Continuity Strategy Statement – Annual Review (statement 1, statement 2)
6. Ransomware Desktop Assessment / Playbook – this is an oral item
7. Risk and opportunity management

• • Risk Management Policy Review - at the time of the meeting this item was not for publication
  • Corporate Risk Outcomes - at the time of the meeting this item was not for publication
  • This risk and opportunity register is available as a paper on the Management Board page

8. External audit – at the time of the meeting this item was not for publication
9. Annual Report and Financial Statements approach
10. Finance

• November 2022 Income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
• Changes to accounting standards - this was an oral item
• Single tender contract awards – at the time of the meeting this item was not for publication

11. Internal Audit Update - at the time of the meeting this item was not for publication
12. Corporate Charge Cards Audit Progress Report
13. Outstanding audit recommendations - at the time of the meeting this item was not for publication
14. Security report – at the time of the meeting this item was not for publication
15. Fraud and whistleblowing report
16. Any other urgent business – this was an oral item

10 October 2022

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. NAO Audit and Risk Committee effectiveness tool
6. Reserves Policy
7. Internal Audit Update:-
   • Internal Audit Progress Report – at the time of the meeting this item was not for publication
   • Core Financial Controls – Corporate Credit Cards – at the time of the meeting this item was not for publication
   • Cyber Security Audit Follow Up – July update – at the time of the meeting this item was not for publication
8. External audit update – this is an oral item
9. Annual Report Lessons Learned
10. Risk and opportunity management
    • This risk and opportunity register is available as a paper on the Management Board page
    • Risk Register Annual Report - at the time of the meeting this item was not for publication
11. Finance
    • August 2022 Income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
    • Single tender contract awards – at the time of the meeting this item was not for publication
12. Outstanding audit recommendations - at the time of the meeting this item was not for publication
13. Security Report – at the time of the meeting this item was not for publication
14. Fraud and Whistleblowing
15. Any other urgent business – this was an oral item

20 June 2022

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Internal audit
   • Internal audit progress report
   • Workforce planning audit report
   • Performance reporting and management information audit report
   • Internal annual report
6. Audit and Risk Committee Annual Report – at time of the meeting this item was not for publication
7. External Audit – at the time of the meeting this item was not for publication
8. Annual Report and Financial Statements 2012/22 -
9. ICO Data Protection Compliance
10. Public Sector Bodies (Websites and Mobile Applications) Accessibility Regulations 2018
11. ALB Chair’s assurance letter
12. NAO Audit and Risk Assurance Committee effectiveness tool
13. Risk management- Corporate Risk Review Outcomes- at the time of this meeting this item was not for publication
14. Finance
    • Most recent income and expenditure report monthly management accounts are available on the Income & Expenditure page
    • Single tender contract awards- at the time of the meeting this item was not for publication
15. Outstanding audit recommendations - at the time of the meeting this item was not for publication
16. Indicative three-year internal audit plan
17. Any other urgent business – this was an oral item
18. Internal audit provision- update on proposals for future internal audit provisions from April 2023- at the time of the meeting this item was not for publication

25 April 2022

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Compliance Assurance – at the time of the meeting this item was not for publication
6. Update on Estates and Climate & Environment
7. Procurement Update – at the time of the meeting this item was not for publication
8. Internal Audit:-
   
   • Internal Audit update
   • Cyber Security audit recommendations update – at the time of the meeting this item was not for publication
9. Annual Internal Audit Plan
10. Risk Management
    • Corporate Risk Target Score Deep Dive – at the time of the meeting this item was not for publication
    • Corporate Risk Review Outcomes
    • The risk and opportunity register is available as a paper on the Management Board page
11. External audit update – at the time of the meeting this item was not for publication
12. Annual Report – draft Audit Committee Annual Report and draft “Part B” Accountability Report – at the time of the meeting this item was not for publication
13. Finance
    
    • Most recent income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
    • Single tender contract awards – at the time of the meeting this item was not for publication
14. Audit & Risk Committee Annual Work Programme
15. Outstanding audit recommendations - at the time of the meeting this item was not for publication
16. Security Report – at the time of the meeting this item was not for publication
17. Fraud and Whistleblowing
18. Any other urgent business – this was an oral item

10 January 2022

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Internal Audit
   1. Internal Audit Progress Report
   2. Cyber Security Audit Report – at the time of the meeting this item was not for publication
   3. Cyber Security Additional Information – at the time of the meeting this item was not for publication
   4. Core Financial Controls Audit Report
   5. Stakeholder Management Audit Report
6. Compliance with Government Functional Standards
7. Business Continuity Strategy Statement
8. Risk Management Policy
9. Corporate Risk Review Outcomes
10. Finance
    • November 2021 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
    • Changes to accounting standards
    • Single Tender Contract awards – at the time of the meeting this item was not for publication
11. External audit update – at the time of the meeting this item was not for publication/ this is an oral item
12. Annual Report Timetable
13. Outstanding audit recommendations - at the time of the meeting this item was not for publication
14. Fraud and Whistleblowing
15. Security Report – at the time of the meeting this item was not for publication
16. Any other urgent business – this was an oral item

18 October 2021

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Data Reform Update and alignment with NAO “Principles of good regulation” report – at the time of the meeting this item was not for publication
6. Annual Report lessons learned
7. Finance
   • Depreciation Policy
   • Trust Statement
   • August 2021 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
8. Risk and opportunity management
   • Corporate Risk Update
   • Corporate Risk Register annual report – at the time of the meeting this item was not for publication
   • Risk Deep Dive: ransomware and similar risks – at the time of the meeting this item was not for publication
   • The risk and opportunity register
9. Internal Audit – reports attached
   • Internal Audit Update
   • Fines Recovery Audit Report
10. Outstanding audit recommendations - at the time of the meeting this item was not for publication
11. External audit update –this is an oral item
12. Overall decision-making governance structure - at the time of the meeting this item was not for publication
13. Security Report – at the time of the meeting this item was not for publication
14. Fraud and Whistleblowing
15. Single tender contract awards – at the time of the meeting this item was not for publication
16. Any other urgent business – this was an oral item
17. Future internal audit provision proposals – at the time of the meeting this item was not for publication

21 June 2021

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Information Commissioner’s Update – this is an oral item
5. Internal Audit
   • Internal Audit Annual Report
   • Follow Up Report
6. Outstanding audit recommendations - at the time of the meeting this item was not for publication
7. External audit update – at the time of the meeting this item was not for publication
8. ALB Audit Chair’s Assurance Letter – this is an oral item/at the time of the meeting this item was not for publication
9. 2021 Annual Report and Financial Statements – this is an oral item/at the time of the meeting this item was not for publication
10. Risk and opportunity management
    • Risk & Opportunity Review Report
    • This risk and opportunity register is available as a paper on the Management Board page
11. Finance
    • May 2020 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
    • Single Tender Contract Awards – at the time of the meeting this item was not for publication
12. Any other urgent business – this was an oral item

26 April 2021

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Compliance Arrangements – at the time of the meeting this item was not for publication
6. Risk and opportunity management
   • This risk and opportunity register is available as a paper on the Management Board page
7. Annual Report - at the time of the meeting this item was not for publication
8. Finance
   • March 2021 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
   • Trust Statement - at the time of the meeting this item was not for publication
   • Single tender contract awards – at the time of the meeting this item was not for publication
9. Internal Audit Update:-
   • Internal Audit Progress Report
   • High Priority Investigations
   • Information Governance
   • Business Continuity Advisory Report
   • Investigations
10. Outstanding audit recommendations - at the time of the meeting this item was not for publication
11. External audit update – this is an oral item
12. Fraud and Whistleblowing – at the time of the meeting this item was not for publication
13. Security Report – at the time of the meeting this item was not for publication
14. Any other urgent business – this was an oral item

25 January 2021

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Risk and opportunity management
   • This risk and opportunity register is available as a paper on the Management Board page
6. Business Continuity Policy – at the time of the meeting this item was not for publication
7. Board Succession planning
8. Finance
   • December 2020 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
   • Single tender contract awards – at the time of the meeting this item was not for publication
9. Internal Audit Update:-
   • Progress Report
10. Outstanding audit recommendations - at the time of the meeting this item was not for publication
11. External audit Report
12. Security Report – at the time of the meeting this item was not for publication
13. Fraud and Whistleblowing
14. Internal Audit Procurement Update – at the time of the meeting this item was not for publication
15. Any other urgent business – this was an oral item

13 November 2020

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s Update – this is an oral item
5. Service Excellence Outcomes – this is an oral item/at the time of the meeting this item was not for publication
6. Risk and opportunity management
   • This risk and opportunity register is available as a paper on the Management Board page
7. Annual Report lessons learned – this is an oral item/at the time of the meeting this item was not for publication
8. Finance
   • October 2020 income and Expenditure report – monthly management accounts are available on the Income & Expenditure page
9. Internal Audit Update:-
   • Internal Audit Update
   • Internal Audit Report – HR Core Controls
   • Internal Audit Report – Fee and Income
   • Internal Audit Report – Business Planning
   • Internal Audit Report – Relationship Management
10. Outstanding audit recommendations - at the time of the meeting this item was not for publication
11. External audit update – at the time of the meeting this item was not for publication/ this is an oral item
12. Fraud and Whistleblowing – at the time of the meeting this item was not for publication
13. Security Report – at the time of the meeting this item was not for publication
14. Single tender contract awards – at the time of the meeting this item was not for publication
15. Any other urgent business – this was an oral item

22 June 2020

1. Introduction and apologies – this was an oral item
2. Declaration of Interests – this was an oral item
3. Matters arising from the previous meeting – the minutes of the previous meeting are below
4. Deputy Chief Executive Officer’s update – this was an oral item
5. External audit – at the time of the meeting this item was not for publication
6. Internal audit – at the time of the meeting this item was not for publication
7. Annual report – at the time of the meeting this item was not for publication
8. Risk and opportunity management
   • the risk and opportunity register is available as a paper on our Management Board page.
9. Information Risk and Governance Board update
10. Finance
    • May 2020 Income and Expenditure report - monthly management accounts are available on the Income and expenditure page.
11. Outstanding audit recommendations – at the time of the meeting this item was not for publication
12. Single tender contract awards – at the time of the meeting, this item was not for publication
13. Any other urgent business – this was an oral item

    20 April 2020

    1. Introduction and apologies – this was an oral item
    2. Declaration of Interests – this was an oral item
    3. Matters arising from the previous meeting – the minutes of the previous meeting are below
    4. Deputy Chief Executive Officer’s update including Business Continuity Update – this was an oral item
    5. Risk and opportunity management
       • the risk and opportunity register is available as a paper on our Management Board page.
       • Deep dive – Information Disclosure trends – at the time of the meeting this item was not for publication
    6. Finance
       • 19 High level financial impact assessment – at the time of the meeting this item was not for publication
       • February 2020 Income and Expenditure report - monthly management accounts are available on the Income and expenditure page.
    7. 2019/20 ICO Annual Report – at the time of the meeting this item was not for publication
    8. Internal Audit – at the time of the meeting, this item was not for publication
    9. Outstanding audit recommendations – at the time of the meeting this item was not for publication
    10. External audit – update – this was an oral item
    11. NAO Guidance for Audit Committees – at the time of the meeting this item was not for publication
    12. Cyber security standards – at the time of the meeting, this item was not for publication
    13. Security report – at the time of the meeting, this item was not for publication
    14. Fraud and whistleblowing report – at the time of the meeting, this item was not for publication
    15. Single tender contract awards – at the time of the meeting, this item was not for publication
    16. Audit Committee work programme 2020/21 – at the time of the meeting, this item was not for publication
    17. Any other urgent business – this was an oral item

    20 January 2020

    1. Introduction and apologies – this was an oral item
    2. Declaration of Interests – this was an oral item
    3. Matters arising from the previous meeting – the minutes of the previous meeting are below
    4. Deputy Chief Executive Officer’s update – this was an oral item
    5. Risk and opportunity management - the risk and opportunity register is available as a paper on our Management Board page.
    6. Service Excellence Transformation Programme – Update report – at the time of the meeting this item was not for publication
    7. Finance
       1. Finance Team roles, capacity and capability – at the time of the meeting this item was not for publication
       2. November 2019 Income and Expenditure report - monthly management accounts are available on the Income and expenditure page.
       3. Changes to accounting standards – at the time of the meeting this item was not for publication
    8. 2019/20 ICO Annual Report – at the time of the meeting this item was not for publication
    9. Internal Audit – at the time of the meeting, this item was not for publication
    10. Outstanding audit recommendations – at the time of the meeting this item was not for publication
    11. External audit – update – this was an oral item
    12. Progress towards achieving the minimum cyber security standards – at the time of the meeting this item was not for publication
    13. Business Impact Analysis – at the time of the meeting, this item was not for publication
    14. Fraud, whistleblowing and security – at the time of the meeting, this item was not for publication