Northern Ireland Audit Office Section 75 Screening Report NIAO Screening Report 1. Introduction 1.1 As a designated public authority for the purposes of section 75 of the Northern Ireland Act 1998, the Northern Ireland Audit Office (NIAO), in carrying out its functions, powers and duties, must: (1) have due regard to the need to promote equality of opportunity between: • persons of different religious belief, political opinion, racial group, age, marital status or sexual orientation; • men and women generally; • persons with a disability and persons without; and • h dependants and persons without; and (2) without prejudice to the above obligation, have regard to the desirability of promoting good relations between persons of different religious belief, political opinion or racial group. 1.2 The NIAO Equality Scheme, which arises out of the implementation of Section 75 of the Northern Ireland Act 1998 and was approved by the Equality Commission for Northern Ireland in November 2003, sets out how the Office intends to carry out its section 75 duties. In relation to the requirement to assess the impact of its policies on the promotion of equality of opportunity, the NIAO Equality Scheme states that the Office will: “carry out a systematic review of all its existing and proposed policies to determine whether there are any equality of opportunity implications ….. and whether any should be subject to an ...
NIAO Screening Report 1. Introduction 1.1Asadesignatedpublicauthorityforthepurposesofns7e5ctiooftheNorthernIrelandAct1998,theNortrhneIrelandAuditOfficeI(ANO),incarryingoutitsfunctions, powers and duties, must: (1)havedueregardtoethneedtopromoteequyaliotfopportunitybetween:• personsofdifferentreliugsiobelief,politicalopinion,racialgroup,age,marital status or sexual orientation; • men and women generally; • personswithadisabiliatnydpersonswithout;and• persons with dependanatnsd persons without; and (2)withoutprejudicetothaeboveobligation,haveregardtothedesirabilityofpromotinggoodrelationsbetweenopnesrsofdifferentreligiousbelief,political opinion or racial group. 1.2TheNIAOEqualityScheme,whicharoisuetsoftheimplementitoanofSection75oftheNorthernIrelandAct1998andawpapsrovedbytheEqualityCommissionforNorthernIrelandinovNember2003,setsouthowe tOhfficeintendstocarryout its section 75 duties. In relationthteo requirement to assess the impact of its policies on the promotion of equality of opportunity, the NIAO Equality Scheme states that the Office will: “carryoutasystematicreviewofitasl existingandproposedpoliciestodeterminewhetherthereareanyequaolfitoypportunityimplications… . andwhetheranyshouldbesubjectatnoEqualityImpcatAssessment.AnEqualityImpactAssessment(EQIA)tihsoaroughandsystematicanalysisofapolicy(orgroupofpolicietso)determinetheextentdoi f ferential impact upon thesection75groups.Ifanadverseicmtpisaidentified,mitigatingmeasuresandalternativepolicieswhhimcightbetterachievetheomprotionofequalityofopportunity shoulbde considered. 1.3AreviewofallNIAOpolicieshasbuenednertaken.Thisreportsetsout:• somebackgroundontheraolnedobjectivesoftheNIAO;• the screening process (the procedure for examining each policy for impact o equality of opportunity); • the policies screened; and • theresultsofscreeningintermsoeftwhheranypoliciesshouldbesubjectedto the EQIA procedure. 1
NIAO Screening Report 2. Role and objectives of the NIAO 2.1NIAOhasastaffcomplementofuanrdo145.Itiswhlloyindependentofgovernmentanddoesnotprovidearvisc e directly to the public. The ComptrollerandAuditorGeneral(C&AwGh)o, is head of the NIAO, undertakes the external audit of central government bodies in Northern Ireland and report the results of his work t ohe Northern Ireland Assembly, and to Parliament duringthesuspensiondofevolution.CertainNIAOstaffaredesignatedbytheDepartmentoftheEnvironmentaslgoocavlernmentauditors.LocalgovernmentauditorsaremainlyrespobnlesifortheauditofNortheI r neland District Councils andreporttheresultstohfeirworktotheDepartnmteoftheEnvironment.2.2ThestrategicobjecetisvoftheNIAOareto:(1)provideeffectivesupporttoPamrleinat/theNorthernIrelandAssemblyinitstaskofholdingNorthernIreladnedpartments,executiveagenciesandotherpublicbodiestoaccofuonrttheiruseofpublicmoney;(2) provide effective local gover n tmeaudittotheDepartmentoftheEnvironment for Northern Ireland; (3) provide support to Northern Ireland public sector bodies in their pursuit o improvedfinancialreportingandevaflourmoney,inucldingsupportforefforts to combat public sector fraud; (4)meettherequirementsplacedoenOtfhficebylegislation(principally,theAudit(NorthernIreland)Order1987;theNortherannIdreAlct1998;theGovernmentResourcesandAccouAnctts(NorthernIreland)2001;andtheAuditandAccountability(tNhoe r n Ireland) Order 2003); and (5)valuestaffanddevpeltoheirfullpotential.2.3NIAOoperatestopreosfsionalauditingstandards.Wellestablishedauditmethodologies are applied to guard atg a i n ys bias in NIAO investigations and reporting. 2.4 Further information about the NIAO, and a copy of the NIAO Equality Scheme, can be found on the NIAO website w a w t w.niauditoffice.gov . u k 2
NIAO Screening Report 3. Screening Process 3.1NIAOidentifiedallpoelisc,iwrittenandunwritten.tIhtenconsideredtheimpactofeachpolicyorgroupofpoliciesonleitqyuaofopportunityintermsoftheninecategorieslistedinSection75ofNthoerthernIrelandAct1998todeterminewhetheranypoliciesshoubled subject to an equality impact assessment. This involved reaching a decisi o n whether each policy go r oup of policies should be: • ‘screened in’ - if it had (or was likely to have) a significant impact on equalit ofopportunityandogdorelations;or• ‘screenedout’ofthecpreoss-ifitdidnothaveanysignificantimpactonequality of opportuniatynd good relations. 3.2Thefollowingscreeningcriiatewrereappliedtopolicies:• Isthereanyevidenceofhigherorlropwaerticipationoruptakebydifferentgroups? • Isthereanyevidencethdaiftferentgroupshavedrifefentneeds,experiences,issuesandprioritiesinreolantitotheparticularpolicy?• Haveconsultationswithrelevantgr,ouorpgsanisationsorindividualswithingroupsindicatedthatparticularpsoli c ri e ate problems that are specific to them? • Is there an opportunity to better promote equality of opportunity or better communityrelationsbyalteringtphoelicyorworkingwithothersingovernmentorthecmomunityatlarge?Iftheanswertoanyotfhesewaspositive,consiadteiornwasgiventowhethertosubjectthepolicyidentifiedtoetqhuealityimpactassessmentprocedure.3.3Theprocessinvoeldvconsultationwithsection75groups.3.4 The overall exercise was informed bboyth quantitative and qualitative information. 4. Policies screened 4.1 The following policies, which cover audit and all other activities of the Office were screened: Financial Audit (1) Audit of financial statements of public sector bodies (2) Contracting out financial audit work 3