Audit and Scrutiny Committee
The Audit and Scrutiny Committee provides
advice to the Council and the committees on the effectiveness of
the arrangements for the proper administration of the
Council’s financial affairs, including all relevant
strategies and plans, acts as the Council’s Overview and
Scrutiny Committee with all the powers under Part 3 of the Local
Authorities (Committee System) (England) Regulations 2012, and
discharges the functions under section 19 of the Police and Justice
Act 2006 (local authority scrutiny of crime and disorder matters).
Without prejudice to the generality of the above, the terms of
reference include those matters set out below.
Audit Activity
a)
To approve the Annual
Internal Audit risk based plan of work.
b)
To consider the Head
of Internal Audit’s annual report and opinion, and a summary
of Internal Audit activity and the level of assurance it can give
over the Council’s corporate governance, risk management and
internal control arrangements.
c)
To consider regular
progress reports from Internal Audit on agreed recommendations not
implemented within a reasonable timescale.
d)
To consider the
External Auditor’s annual letter, relevant reports, and the
report to those charged with governance.
e)
To comment on the
scope and depth of external audit work and to ensure it gives value
for money.
f)
To consider the
arrangements for the appointment of the Council’s Internal
and External Auditors.
Regulatory Framework
a)
To maintain an
overview of the Council’s Constitution in respect of contract
procedure rules, financial regulations and codes of conduct and
behaviour.
b)
To review any issue
referred to it by a Statutory Officer of the Council or any Council
body.
c)
To monitor the
effective development and operation of risk management and
corporate governance in the Council.
d)
To monitor Council
policies and strategies on
e)
Whistleblowing
f)
Money
Laundering
g)
Anti-Fraud and
Corruption
h)
Insurance and Risk
Management
i)
Emergency
Planning
j)
Business
Continuity
k)
To monitor the
corporate complaints process.
l)
To consider the
Council’s arrangements for corporate governance and agreeing
necessary actions to ensure compliance with best
practice.
m)
To consider the
Council’s compliance with its own and other published
standards and controls.
Accounts
a)
To review the annual
statement of accounts. Specifically, to consider whether
appropriate accounting policies have been followed and whether
there are concerns arising from the financial statements or from
the audit that need to be brought to the attention of the
Council.
b)
To review the
Council’s Annual Governance Statement.
c)
To consider the
External Auditor’s report to those charged with governance on
issues arising from the audit of the accounts.
Scrutiny
a)
To prepare the annual
overview and scrutiny work programme taking into account items put
forward by members and the Corporate Leadership Board ensuring that
such items relate to the Council’s functions and corporate
priorities.
b)
To propose
‘place based’ or local scrutiny for issues where a
local investigative approach with a range of people or
organisations is an appropriate way forward.
c)
To manage scrutiny
resources efficiently and effectively so that the outcomes of
scrutiny are likely to lead to real improvements for the people of
Brentwood.
d)
To establish working
groups (in line with agreed protocols) to undertake the work
programme, including setting their terms of reference, the
reporting arrangements, and to co-ordinate and review the work of
the working groups.
e)
To receive reports and
other evidence from organisations, individuals and partnerships
which the committee or working groups considers relevant to their
work.
f)
To review and/or
scrutinise decisions made, or other action taken, in connection
with the discharge of any functions of the Local
Authority.
g)
To deal with those
issues raised through the ‘Councillor Call for Action’
scheme in line with agreed protocols and procedures.
h)
To make reports or
recommendations to the Local Authority, any committee or
sub-committee of the Local Authority, any officer of the Local
Authority, or any joint committee on which the Local Authority is
represented or any sub-committee of such a committee, with respect
to the discharge of any functions of the Local Authority
i)
To review matters of
local community concern including partnerships and services
provided by ‘other’ organisations such as the National
Health Service and Essex County Council.
j)
To make reports or
recommendations to the Local Authority, any committee or
sub-committee of the Local Authority, any officer of the Local
Authority, or any joint committee on which the Local Authority is
represented or any sub-committee of such a committee, on matters
which affect the Borough of Brentwood or the inhabitants of the
Borough of Brentwood.
k)
To review and/or
scrutinise decisions made, or other action taken, in connection
with the discharge by the responsible authorities of their crime
and disorder functions
l)
To make reports or
recommendations to the Local Authority with respect to the
discharge by the responsible authorities of their crime and
disorder functions
m)
To be responsible for
scrutiny of the Council’s strategic and budgetary framework
and its implementation.
n)
To report annually to
Council on the progress of the work programme and to make relevant
recommendations.