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.
It
also 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
1)
To review any issue referred to it by a Statutory
Officer of the Council or any Council body.
2)
To monitor the effective development and operation
of risk management and corporate governance in the
Council.
3)
To monitor Council policies and strategies on an
Annual basis
Whistleblowing
Money
Laundering
Anti-Fraud
and Corruption
Insurance
and Risk Management
Emergency
Planning
Business
Continuity
4)
To monitor the corporate complaints
process.
5)
To consider the Council’s arrangements for
corporate governance and agreeing necessary actions to ensure
compliance with best practice.
6)
To consider the Council’s compliance with its
own and other published standards and controls.
7)
To monitor the Council processes in relation
to
-
Freedom of Information
-
Member Enquires
8)
To monitor the Council’s Data Quality
arrangements.
9)
To monitor the Council’s Member’s
Training arrangements.
Accounts
1)
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.
2)
To review the Council’s Annual Governance
Statement.
3)
To consider the External Auditor’s report to
those charged with governance on issues arising from the audit of
the accounts.
Scrutiny Activity
1) Responsible to scrutinise
any matters as identified and agreed by the Policy, Resources and
Economic Development Committee as set out in the Audit and Scrutiny
Procedure rules.
2) To report to the Policy,
Resources and Economic Development Committee or the appropriate
committee on the progress of any matters that have been requested
and to make relevant recommendations as required.
3) To establish working groups
as appropriate(in line with agreed protocols) to undertake the
scrutiny of any matters requested by the Policy, Resources and
Economic Development Committee, including setting their terms of
reference, the reporting arrangements, and to co-ordinate and
review the work of the working groups.
4) Responsibility for the
monitoring of Council service performance, including
Performance Indicators and,
Formal Complaints, making reports if required to any committee, or
subcommittee, 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.
5) To review and/or scrutinise
decisions made, or other action taken, in connection with the
discharge of any functions of the Local Authority.
6) To deal with those issues
raised through the ‘Councillor Call for Action’ scheme
in line with agreed protocols and procedures.
7) 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.
8) To make reports or
recommendations to the Local Authority with respect to the
discharge by the responsible authorities of their crime and
disorder functions.