Present
Margaret Cullen (Chairperson), James Moore, Colin Maynard.
Apologies: None
In attendance
Ultan Tuite Head of Audit and Procurement
Andrew Bridgett Internal Auditor
Laura Carrigan Planning, Audit and Procurement
Eamonn Collins Head of Human Resources, for items 4 and 5.(i)
The Chairperson welcomed Laura Carrigan, Planning, Audit and Procurement to the meeting.
Item 1 Minutes
 The Committee approved the Minutes of the Meeting of 27 March.
Item 2 Matters Arising
2.1 Internal Audit Charter
The meeting was advised that the final version of the Internal Audit Charter, including the amendments recommended by the Audit Committee, was submitted to and approved by the
Board at its meeting held on 22 April 2013. A copy of the amended internal audit charter will be circulated to the Audit Committee.
Item 3 Internal Audit Work programme 2013 - 2016
 The Internal Auditor presented an overview of the Internal Audit Work Programme.
The Chairperson noted the Protection for Enrolled Learners Cycle is not scheduled until late 2015 (Q4) and suggested it be brought forward, if possible, as it is an important matter for providers. Andrew Bridgett advised that an initial high level audit
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 can be done in 2014 prior to the more substantive audit planned for 2015, and this was agreed.
Committee members commented that there is an expectation that the internal audit plan would be informed by the risk register and risk management process. Ultan Tuite advised that there is an initial draft risk register in place, based on the risk registers of the legacy agencies, and which will be finalised in the Autumn when the overall risk management framework and process is put in place. The Audit plan can be amended by the Committee as required arising from that process.
The Internal Audit Plan 2013-2016 was approved by the Committee, subject to the change in the Protection for Enrolled Learner audit.
Item 4 Internal Audit Reports – Payroll and Personnel Cycle
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The Corporate Business Manager attended for this item.
The Internal Auditor, presented the Internal Audit Report – Payroll and Personnel.
The level of sick leave reported was noted by the Committee. The Corporate
Business Manager advised that the increase could be attributed to a number of factors including the period of the amalgamation, change of location, change of working environment and change in roles which could have contributed to higher stress levels. The HR unit continually monitors sick leave absences. The Committee considered that the Board should be appraised of sick leave trends on a periodic basis.
. It was agreed that there needs to be a policy in place for the engagement of experts and a standardised fee structure.
Concern was expressed with the on-going delay regarding the formal approval of the superannuation schemes of the legacy agencies, which had operated on an administrative approval basis. The Committee wished to ensure that the superannuation schemes of QQI would be formally approved in a timely fashion. The
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Corporate Business Manager advised that he is seeking formal approval from the
Department of Education and Skills for QQI to operate the public sector superannuation Model Scheme on an administrative basis which is required in the first instance.
The Committee noted the recent letter issued by the Department of Education and
Skills advising of the revised Employment Control Framework Ceiling in respect of
QQI, which has been reduced to 78 for 2013. The Committee requested the
Corporate Business Manager to draft a letter in reply expressing the concern of the
Board at the impact of this on the ability and capacity of QQI to deliver on all of its commitments.
The Committee approved the Internal Audit Report – Payroll and Personnel Cycle and recommended it to the Board.
Item 5. (i) Finance Policies and Procedures
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The Corporate Business Manager presented the policy document to the Committee.
Regarding the debt collection policy and reporting the Committee was advised that a
 report is produced monthly. The Chairperson recommended that the production of reconciled reports is included in the formal policy document, and that the Committee would review such reports at each year end.
The Committee considered the policy on cheque signing. It was suggested that the policy be reviewed to examine a requirement for two signatories on all cheques issued.
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(ii) Purchasing and Procurement Policy
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The Head of Audit and Procurement presented the policy document.
(iii) Corporate Procurement Policy
The Corporate Procurement Policy is required to be submitted to the Department of
Education and Skills in accordance with the requirements of the National Public
Procurement Policy Framework and in accordance with the Code of Practice for the
Governance of State Bodies. The Policy will be reviewed and updated as required.
(iv) Confidential Disclosures (Whistleblowing) Policy
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The C ommittee requested that the reference to the ‘external Audit Committee member’’ (section 3.6) be amended to ‘’ the Audit Committee’’.
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(v) Risk Management, Framework and Policy
The Chairperson recommended that provision be made for ‘’Testing of Controls’’ to be included in the risk register. The executive agreed to follow up on this.
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The meeting was advised that the risk appetite of QQI is required to be set by the
Board.
The Committee considered and approved all of the above policies and recommended them to the Board.
Item 6. Any Other Business
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The next meeting was fixed to be held on 20 June 2013 at 10.30 am in the offices of
QQI at 26/27 Denzille Lane, Dublin 2.
There was no other business.
The meeting then ended.
Signed:
Chairperson.
Date: 20 June 2013.
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