Letter from the Chairperson of the Northern Ireland Assembly Audit Committee to the Convener of 29 November 2021
In 2016, the Northern Ireland Assembly Commission (the Assembly’s Corporate Body) and the Department of Finance sought to reflect the constitutional independence of the Assembly from the Executive. This led to the development of a methodology for setting the Commission’s budget, whereby the Northern Ireland Assembly Audit Committee provides scrutiny and challenge to the Commission’s expenditure plans and reports accordingly.
The methodology specifically refers to the Audit Committee’s input to in-year adjustments to the Commission’s budget:
‘The submission of the Commission's contribution to Monitoring Rounds and the Spring Supplementary Estimate will be subject to agreed thresholds between the Commission and the Committee. If these thresholds are not exceeded, the Commission will not seek the Audit Committee's view on its in-year position.’
These thresholds have not yet been agreed.
A research paper was commissioned by the Audit Committee to help inform its consideration of the thresholds issue. It offered a comparison of practices concerning committee scrutiny of underspend and overspend in legislatures with operational similarities to the Assembly.
In considering the research paper, the Audit Committee noted that: ‘The Scottish Parliamentary Corporate Body has a written agreement with the Finance and Public Administration Committee to keep both the Committee and the Scottish Government informed of any substantive changes to their budget.’
To help inform its consideration of the thresholds that should apply to its input to in-year adjustments, the Audit Committee agreed that I write to you to seek clarification of what ‘substantive changes to their budget’ means in practice and whether there is an expectation that the Finance and Public Administration Committee would be notified of changes exceeding a certain amount.
I would appreciate a response at your earliest opportunity.