Diamond
Skillen
SINCLAIR HOUSE
89/101 ROYAL AVENUE
BELFAST :: BTI IFE
NORTHERN IRELAND
Tel lon8) 903ty 6103 1 (0ry8) 9089 1846
ii%TrY.dlamondskillen.¢oTn
The T￿Stee5
Northern Ireland EnvlronmentLlnk
89 Loopland Drlye
Belfast
8T6 9DW
16th November 2023
Dear Slr5
In accordanee wlth our normal practlce we are wrltlng to draw your attentlon to varlou5 matters whlch arose during
the course ofour audlt of the charlty's accounts for the year ended 3 1st March 202 3.
We have no comments lo make concernlng the qualltatlve aspects of the chaTIty'5 8ccountln8 practlces and
financlal reportlng.
We dld not encounter any slgnlflcant dlfflcultles durlng the audlt and there are no slgnlficant nndln8s from the
audlt to draw to your attentlon.
3. A draft of our proposed letter of repTe5entatlon Is attached. We draw yO￿r attentlon to the paragraphs concern-
Irjg related party tran5actlons ANd your specltlc representatlons lo us as detalled In paragraph 14. In all other
respects thls lotter Is routl(J
4. As you are aware from our letter of enBagement, our audlt procedures were dlrected towards testlng the
accountln8 Systems In operatlon upon whlch we have based our assessment of the accounts.
S. We do not propose any modlllcatlons to our audlt oplnlon And hence wlll be1ssuln8 a clean audlt reporL
We have dlscus5ed wlth you the fact that we PTovlde accountfng arjd payroll bureau servlces to the charlty In
addltlon to Jctlng as a￿dItOrs. We wlsh to conllrm to you ihat In our oplnlon the provlslon of such servlces do
not affect our Independence as the addltlonal servlces provlded are of a routlne compliance nature and the
Board of Trustees takes any dec151ons where ludgementls requlred. A dlsclosure of relevant clrcumstances In
thls regard ha5 been Included at note 19 In the accounts
The Ilm and the audlt engagement team have therefore complled wlth relevant ethlcal requlrements concernlng
Independence.
We would Ilke to take thls opportunlty of expresslng our thanks to your staff for thelr asslstance durlng the course of
our audlt.
Please note that th15 report has been prepared for the sole use of Northern Ireland Envlronment Llnlu Ir must not be
dlsc105ed to thlrd partlesi quoted or referred to, wlthout our prlor wrltten consenL No responslblllry Is assumed by
us to any other person.
The purpose of the audlt ivas to enable us to express an oplnlon on the flnanclal statements. The audlt Included
conslderailon of Internal control relevant to the preparatlon ol the flnandal statements In order to deslgn audlt
procedures that are approprlate In the clrcum5tances. but not for the purpose of expresslng an oplnlon on the effec-
tlveness of Internal control. The matter5 reported above are Ilmlted to those deflclencle5 that the audltor has 5dentl-
fied durlnB the audlt and that the auditor lias concluded are of sufflclent Importance to merlt belng reported to those
charged wlth governance.
If we can be of any lurtherasslstancei please contart Nlgel Sklllen.
Yours falthfully,
DLU¥IQNI) & s￿LL&￿'
Cii.IlmlRF.l) ALCI?iJTrrr#iNfs,INI) Rb=G15Tr.Rl.:iJ Auipi'ni
olepJmqirton¢r .%i¥tll'SkiJlen BklA¢ryl. Fa
CHARTERED
ACCOUNTANTS
IRELAND
Bwkkccpiug burLiauSDlu6oni
JTnll So]ulionJ
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