Northern Ireland Audit Office

Public reporting programme

2019-2022

Table of Contents

106 University St, Belfast BT7 1EUTel: 028 9025 1100www.niauditoffice.gov.uk

1 Foreword 3

2 The context of the programme 5

2.1 Our organisation

2.2 Strategic Corporate Framework 2018-21

2.3 Our vision, purpose and values

3 Development of our three-year programme 2019 to 2022 7

3.1 Overview

3.2 Assessment of topics (the ‘Lens’)

3.3 Range and volume of our public reporting outputs

3.4 Supporting public sector transformation in Northern Ireland

4 Our public reporting programme 2019 to 2022 10

4.1 Value for Money studies

4.2 Emerging Issues

4.3 Investigations

4.4 Impact reports

4.5 General reports

4.6 Good practice guides

4.7 Local government reports

4.8 Sector analysis

5 Engagement and collaboration 13

5.1 Principles for engagement

5.2 The engagement process

5.3 Levels of engagement

5.4 Collaboration

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We are pleased to present our public reporting programme for 2019 to 2022. This is the 2019 to 2022 update to our public reporting programme. It builds on the strategic approach that we took last year to develop a programme of work that is relevant and focused on the most important issues facing the public sector in Northern Ireland.

We are committed to driving and supporting the transformation of public services in partnership with our audited bodies. The programme remains aligned to the Programme for Government, based on genuine engagement with our stakeholders and focusing on what matters to government, elected representatives and citizens.

The range of our work has widened from the traditional value for money study to shorter, fact-based reports and impact reports which assess the progress made on key issues from earlier reports. The programme includes significant work in the local government arena. Over a third of our work will address important cross-cutting issues that lie beyond the boundaries of any single government department. Most of all, the programme reflects our many conversations with our stakeholders. We are grateful to them all.

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Pamela McCreedyLocal Government Auditor

Kieran Donnelly Comptroller and Auditor General November 2019

1 Foreword

5

2 The context of the programme

2.1 Our organisation

We provide the Assembly with independent assurance about the performance and accountability of the public sector, and provide insights into how well public services are being delivered. The Comptroller and Auditor General (C&AG) and his staff:

are totally independent of government;

support the Assembly and, in particular, the Public Accounts Committee (PAC), in holding public bodies to account and to improve public services;

provide objective information, advice and assurance on how public money has been spent; and

encourage best practice in financial management, good governance and propriety in the conduct of public business.

The NIAO also carries out VFM audits in local government bodies where the Local Government Auditor has a statutory authority to undertake such audits.

2.2 Strategic Corporate Framework 2018-21

In March 2018 we launched our three-year Strategic Corporate Framework for 2018-21. This Framework set out the NIAO’s three strategic priorities, designed to give clear direction and focus.

Provide assurance, add

value and promote excellence in public

administration.

Our Strategic Priorities

Support public sector

transformation in Northern Ireland.

Transform our business to

meet the emerging challenges of the future.

1

2 3

The Strategic Corporate Framework 2018-21 also announced our intention to develop a three-year public reporting programme, designed to take a strategic, longer-term view of the challenges facing the public sector. We published our first three-year programme in November 2018.

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2.3 Our vision, purpose and values

2 The context of the programme

Inspiring confidence in public services through independent scrutiny based on impartial and innovative reporting.

Making sure public money is spent properly.

Partnership...(collaborative, engaging, respectful) building positive open relationships based on trust and respect as the basis for how we work.

Authoritative...(credible, professional, evidence based) diligent and exemplary in our practice, upholding the highest professional and ethical standards.

Curious...(examining, interested, outward-looking) tenacious, inquisitive and open-minded so that we are continuously learning and improving.

Truthful...(courageous, fearless, upfront) constructively saying what needs to be said and doing what needs to be done.

PU

RP

OS

EV

ISIO

NVA

LUE

S

IMPACT

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Inspiring confidence in public services through independent scrutiny based on impartial and innovative reporting reporting

3.1 Overview

Government priorities and processes in Northern Ireland are transforming. Publication of this programme provides our elected representatives, public sector bodies and citizens with advance notice of our public reporting programme and provides an opportunity to engage with and prepare for the audit process. It will also provide an understanding of the NIAO’s public reporting priorities and how they reflect the priorities of the Executive.

Deciding what to audit is a key part of the independence of the Comptroller and Auditor General (C&AG). That said, this independence must be underpinned by a robust process to ensure that the selection of topics is objective, relevant, balanced and transparent.

Figure 1 Development of Three-year Public Reporting Programme

Engagement process Output

Consult

BuildAwarenessInform

NIAO Visionand

Objectives PFG Outcomes/Sectoralanalysis

Economy,Efficiency &

Effectiveness

Risks identifiedacross

Government

Three-yearPublic

ReportingProgramme

Assessment of Topic‘Lens’

3.2 Assessment of topics (the ‘Lens’)

Our unique position as the independent central and local government auditors enables us to have an in-depth understanding of the delivery of public services by public sector organisations. However, it is important that we have an effective process to build a programme of work that takes a strategic, longer-term view of the challenges facing the public sector, including the impact of decisions taken on future generations.

3 Development of our three-year programme 2019 to 2022

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Topic Assessment ‘Lens’

Programme for Government (PfG) outcomes

The Programme for Government (PfG) and its supporting delivery plans set out desired outcomes for society’s wellbeing and what needs to be done to help realise those outcomes. Delivery of the Programme is dependent on strategic and cross-cutting work addressing the biggest challenges facing society.

Key risks identified across central government

Our work is aligned to the key corporate risks identified by departments.

Sectoral analysis We aim to balance our work across departments, focusing on what matters most and avoiding ‘overload’ of scrutiny for individual departments.

‘EEE’s’ / financial impact We will continue to undertake work on economy, efficiency and effectiveness, with an eye to securing impacts on cost and quality for public services.

Public interest We will continue to respond appropriately to concerns raised by officials, service users, elected representatives and members of the public.

Our experience We will apply our knowledge and experience to identify significant emerging issues and develop our response.

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3.3 Range and volume of our public reporting outputs

We will maintain and support effective democratic scrutiny by providing assurance to increase public confidence, especially during critical transitions in Northern Ireland government and public administration.

Public Reporting

Independently examining and reporting to the Northern Ireland Assembly on whether public bodies spend taxpayers’ money economically, efficiently and effectively.

Auditing, assessing and reporting on district council performance improvement responsibilities.

Reporting promptly on new issues and emerging challenges.

Providing public bodies with constructive advice in the form of good practice reports across a range of areas.

Supporting public sector transformation in Northern Ireland

Our public reports will take account of single and cross-cutting themes.

Our outputs will be relevant and proportionate in relation to Northern Ireland public sector priorities.

We will respond rapidly to emerging issues in a changing environment and to concerns raised by third parties.

We will use our influence and strategic view to help public sector leaders deliver effective joined-up government.

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4.1 Value for Money (VFM) studies – studies assessing the economy, efficiency and effectiveness of public services and programmes.

2019-20 2020-21 2021-22

• Digital transformation

• Major capital projects

• Health workforce planning

• Waste crime

• Welfare reform – Year 2

• Social deprivation and links to educational attainment

• Capacity and capability issues in the Northern Ireland Civil Service

• Addiction services in NI

• Managing costs in the Police Service of Northern Ireland

• Renewable energy

• Strategic review of procurement

• Cyber security strategy and development across the public sector

• Mental health services

• Missing children and adults

• Work of the school inspectorate (Education Training Inspectorate)

• Responding to an ageing population

• National Fraud Initiative 2020

• Promoting entrepreneurial culture and supporting business startups (including local government)

• Tackling social deprivation

• Strategic review of the Education Authority

• Managing traffic congestion in NI

• Reducing re-offending amongst adults

• Primary care services

• Energy efficiency in the government estate

• The Centre of Government

• Building skills for a modern economy

4.2 Emerging issues – short, reactive reports on topical issues that establish facts to assist public accountability.

2019-20 2020-21 2021-22

• Investment in broadband

• Strategic review of the budget process

• Expenditure on transformation and reform

• Injury on Duty

• Lessons arising from Judicial Reviews for NICS decision-making

• Welfare reform Year 3 - debt management

• Leaving the EU

• Major capital projects part 2

4.3 Investigations – these reports aim to establish facts through engagement with audited bodies and produce a timely, responsive and focused report.

2019-20 2020-21 2021-22

• NI Sport governance • To be determined • To be determined

4 Our public reporting programme 2019 to 2022

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4.4 Impact reports – previously published reports may be followed-up, impacts of all relevant corrective actions considered and update provided.

2019-20 2020-21 2021-22

• Managing children who offend

• Special education needs

• Avoidable delay in the criminal justice system

• The Agri-Food and Biosciences Institute

• Primary care prescribing

• Managing emergency hospital admissions

• Private Finance Initiative (PFI) / Public Private Partnerships (PPP)

4.5 General reports

2019-20 2020-21 2021-22

• Continuous improvement in policing

• General health report

• Continuous improvement in policing

• Continuous improvement in policing

4.6 Good practice guides – providing public bodies with good practice guidance across a range of areas.

2019-20 2020-21 2021-22

• Innovation

• Changing organisational cultures

• Raising concerns

• Local Government performance improvement

• School governance

• Engagement

• Asset management

• Developing policy

4.7 Local government – the Local Government Auditor also has statutory authority to carry out VFM audit work in local government.

2019-20 2020-21 2021-22

• Absenteeism (central and local government)

• Performance improvement

• Annual Report

• Planning (central and local government)

• Performance improvement

• Annual Report

• Local Government reform1

• Waste management

• Performance improvement

• Annual Report

• Code of Audit Practice

1 This study may be superseded by the review being undertaken by the Department for Communities

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4.8 Sector analysis

Figure 2 Overview of the balance of coverage by sector during 2019-2022

Cross Sector

Health

Justice

Local Government

Communities

Agriculture/Environment

Infrastructure/Economy

Executive Office/Finance

Education

Public Reporting Programme

2019-2022

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5 Engagement and collaboration

The NIAO is committed to open, two-way communication that involves us listening to our stakeholders, keeping them informed and being clear about how their contributions are being used. Maintaining our independence and impartiality is important, but there is a need to recognise and understand stakeholders’ individual values, beliefs, perceptions and ideas. The NIAO will continue to build on stakeholder relationships resulting in real dialogue and interaction.

The framework sets out a strategic approach to stakeholder engagement that includes:

principles to guide our engagement approach;

a process for conducting engagement activities; and

consideration of the level of engagement with various stakeholders, recognising that tools and strategies must be fit-for-purpose and appropriate to the issues on which we are seeking to engage.

The stakeholder engagement framework is underpinned by detailed processes, tools and templates, together with learning and development and a stakeholder management system. The framework supports staff throughout the NIAO in planning, designing, undertaking and evaluating stakeholder engagement activities and is linked to our key strategic priorities.

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5.1 Principles for engagement

We have adopted five key principles to guide stakeholder engagement activities. They reflect the good practice principles developed by the Policy Champions Network in 20142 and set the standards to which we aspire in building consistent, open and respectful working relationships.

2 Effective stakeholder engagement: Good practice guidelines; Policy Champions Network, 2014

Purposeful We begin every engagement with a clear understanding of what we want to achieve

While our engagement will be driven by our strategic priorities and our independence and impartiality, we must be aware of our stakeholders’ objectives, environment, expertise and level of influence.

We will ensure that our engagement strategy is proportionate and fit for purpose.

Our engagement strategy will try to identify opportunities for innovative solutions and add value to the public sector process.

When we know why we need to engage and we agree on what success looks like, it is easier to conduct focused and meaningful engagement.

By planning our communication and managing expectations, we aim to build lasting goodwill with stakeholders participating in the audit process and develop an understanding about their capacity to engage.

Inclusive We identify relevant stakeholders and make it easy for them to engage

We identify and enable the participation of those people and organisations who contribute to, influence, or are affected by our work. This includes ensuring that methods used are accessible and suitable for Section 75 groups of our community.

We provide our stakeholders with the information they need to participate in a meaningful way

Timely We involve stakeholders from the start and agree on when and how to engage

We will clearly identify and explain the engagement process, and discuss with stakeholders, where possible, as to timelines.

This includes meeting schedules, and response times for information requests or feedback.

Transparent We are open and honest in our engagement and set clear expectations

We will provide information so stakeholders can participate in a meaningful way.

We will clearly identify and explain the engagement process, the role of stakeholders in the engagement process, and communicate how their input will inform the project.

Respectful We acknowledge and respect the expertise, perspective, and needs of stakeholders

We understand that engagement is a two-way process. We take care to be open to alternative views and to listen as well as speak.

We respect our stakeholders’ expertise and will engage in a manner that reflects mutual respect and trust.

We recognise the different communication needs and preferences of stakeholders and endeavour to meet these wherever possible.

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5.2 The engagement process

Who we will engage with, together with the frequency and nature of engagement

Who we willengage with

What wewill engage

about

How we willengage

When wewill engage

We engage with a wide range of stakeholders, including central government, local government, citizens and other audit agencies.

We ensure that we are clear on our purpose for engaging with each stakeholder, as well as the channels of communication that we use to convey our messages to them.

We acknowledge that the needs of our stakeholders will be different. On that basis, we use different ways of engaging with each of them.

Beyond our overall message of underlining our independence and impartiality, we have other messages that are relevant to each stakeholder.

Stakeholders we have identified, together with our methods of engagement, will continue to evolve.

5.3 Levels of engagement

There is no “one-size-fits-all” stakeholder engagement method and different methods may be appropriate depending on the requirements of the engagement. We recognise that identifying the most appropriate method of stakeholder engagement and the relevant tools and techniques to facilitate the engagement process can vary according to the situation, time, skills and resources. All engagement methods have their benefits and limitations and we consider that it is important to select the right one and review to ensure the method best fits the specific requirement.

5.4 Collaboration

We collaborate with a wide range of partners: with the Public Accounts Committee of the Assembly on evidence sessions based on our reports; with other regulators which share a similar remit, for example, the Criminal Justice Inspectorate Northern Ireland; with the other state audit agencies in the UK and Ireland; and with organisations like the Northern Ireland Statistics and Research Agency to share knowledge and information. We are committed to strengthening collaborative working in government, seeking more opportunities to work with others to deliver benefits for stakeholders and citizens. We expect to build on this during the coming years of our programme.