Brentwood Borough Council

Brentwood Borough Council

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Audit and Scrutiny Committee

This page lists the meetings for Audit and Scrutiny Committee.


Information about Audit and Scrutiny Committee

The functions within the remit of the Audit and Scrutiny Committee are:


To provide 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.


 Audit Activity


To approve the Annual Internal Audit risk based plan of work.


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.


To consider regular progress reports from Internal Audit on agreed recommendations not implemented within a reasonable timescale.


To consider the External Auditor’s annual letter, relevant reports, and the report to those charged with governance.


To comment on the scope and depth of external audit work and to ensure it gives value for money.


To consider the arrangements for the appointment of the Council’s Internal and External Auditors.


Regulatory Framework


To maintain an overview of the Council’s Constitution in respect of contract procedure rules, financial regulations and codes of conduct and behaviour.


To review any issue referred to it by a Statutory Officer of the Council or any Council body.


To monitor the effective development and operation of risk management and corporate governance in the Council.


To monitor Council policies and strategies on


Money Laundering

Anti-Fraud and Corruption

Insurance and Risk Management

Emergency Planning

Business Continuity


To monitor the corporate complaints process.


To consider the Council’s arrangements for corporate governance and agreeing necessary actions to ensure compliance with best practice.


To consider the Council’s compliance with its own and other published standards and controls.




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.


To review the Council’s Annual Governance Statement.


To consider the External Auditor’s report to those charged with governance on issues arising from the audit of the accounts.




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.


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.


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.


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.


To receive reports and other evidence from organisations, individuals and partnerships which the committee or working groups considers relevant to their work.


To deal with those decisions that are subject to the Council’s Call In Procedure for decisions made by committees.


To deal with those issues raised through the ‘Councillor Call for Action’ scheme in line with agreed protocols and procedures.


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.


To make reports or recommendations to Council or the policy committees on matters which affect Brentwood or the inhabitants of Brentwood.


To be responsible for scrutiny of the Council’s strategic and budgetary framework and its implementation.


To report annually to Council on the progress of the work programme and to make relevant recommendations.



Additional Information


Call-ins should be reserved for exceptional circumstances.  Broadly, a decision can be called-in when Councillors:

(a)  have evidence that it may be contrary to the normal requirements for decision-making;

(b)  have evidence that it may be contrary to the Council’s agreed policy framework and/or budget;

(c)  lack reasonable and significant information from the decision-taker to explain why it was taken. 


Councillors wishing to call in a decision must complete a Call-in Form:

Form of Request for Decision to be Called-In


For more information on the Scrutiny function in Local Authorities, please visit