John McGuinness (Carlow-Kilkenny, Fianna Fail)
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358. To ask the Minister for Education and Skills the number of internal auditors employed by the Education and Training Boards, ETBs, at national level; if the reports on audits completed are signed off by the auditor concerned; if there is an issue with the County Cork ETB relative to cash and receipts; if he has satisfied himself that the auditors are being treated in accordance with best practice and good workplace relations; and if he will make a statement on the matter. [20066/17]

Richard Bruton (Dublin Bay North, Fine Gael)
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The Internal Audit Unit for the ETBs (IAU-ETBs) is based in Cavan and Monaghan ETB for employer and administration purposes. The staffing complement has comprised of a Director and three internal auditors who report to the Director. A recruitment process is currently underway to fill three vacancies at internal auditor level, as well as to expand the unit by a similar amount. Staff of the IAU-ETBs are subject to, and enjoy the protection of, the usual human resource arrangements for ETBs in relation to best practice and good workplace relations. 

Best practice in relation to audit matters operates within the terms of reference for the internal audit unit.  Best practice in relation to audit matters is also dealt with through the work of the IAU-ETB Steering Committee which has responsibility for oversight of the work of the IAU-ETBs.  This Committee is chaired by Mr Pierce Kent. Mr Kent is a corporate governance specialist and a Senior Fellow at the UCD Smurfit Business School.

To ensure continuity of service provision to the ETBs pending the filling of the vacancies in the IAU-ETBs, internal audit is currently taking place on an outsourced basis in line with the IAU-ETB’s work programme for the year. Audits are currently underway on the topics of ETBs' IT systems and ETB training centres.

The reporting procedures for the IAU-ETBs provide that the IAU-ETBs issues two reports specific to an ETB at the conclusion of each audit; a Findings and Recommendations Report and an Opinion Report. These reports are signed by the Director on behalf of the IAU-ETBs and have regard to the fieldwork and reporting undertaken by internal auditor/s. When finalised, the reports are provided to the Audit Committee and the Chief Executive of the ETB. The Opinion Report is also provided to my Department by the Chief Executive.

City of Cork VEC and County Cork VEC were dissolved in 2013 and Cork ETB was established. In relation to Cork ETB, my Department received a copy of an Opinion Report in relation to an audit of the receipt, banking and reconciliation of Head Office, PLC course and night class receipts, dated July 2015, which indicated that Cork ETB has adequate system of internal control in place.

Cork ETB is also subject to external audit by the Comptroller and Auditor General (C&AG). In the latest published financial statements which were for the calendar year 2015, no issues of concern were highlighted by the C&AG.  The C&AG audit in respect of the 2016 Accounts is due to commence shortly.

On foot of the Deputy’s question, my Department’s officials contacted Cork ETB who informed the Department that they are not aware of any particular issue in relation to cash and receipts. However, if the Deputy wishes to submit further information to my Department in relation his query on cash and receipts further enquiries can be made.