Departmental Circular 0018/2015 - the Code of Practice for the Governance of Education and Training Boards (ETBs) - sets out the terms of reference for Audit Committees established by ETBs including their authority and duties. The Audit Committee should consist of six members, at least three of whom are not members of the Board.
The Code provides that the Chief Executive of each ETB will make the necessary arrangements for the administrative requirements of the Audit Committee, including the issue of meeting agendas, briefing documents etc. in advance and in a timely manner to Audit Committee members.
My Department is in the process of carry out a review of the current Code of Practice for the Governance of Education and Training Boards and the arrangements for Audit Committees will be considered as part of this review.