7 councillors, who are
not members of the Cabinet.
Appointments to be
subject to the requirements of political balance.
The Chair of the Scrutiny and
Overview Committee shall not be eligible to chair the Committee,
although they may be a member of it.
Statement of Purpose
The Committee is a key
component of the Council’s corporate governance framework. It
provides an independent and high-level focus on the audit assurance
and reporting arrangements that underpin good governance and
The purpose of the Committee is
to provide independent assurance of the adequacy of the risk
management framework and the internal control environment. It
provides independent review of the governance, risk management and
control frameworks; and oversees the financial reporting and annual
governance processes. It oversees internal audit and external
audit, helping to ensure efficient and effective assurance
arrangements are in place.
Governance, Risk and Control
To review the Council’s
corporate governance arrangements against the good governance
framework, ethical frameworks, and to consider the Local Code of
To review the Annual Governance
Statement prior to approval and consider whether it properly
reflects the risk environment and supporting assurances, taking
into account internal audit’s opinion on the overall adequacy
and effectiveness of the Council’s framework of governance,
risk management and control.
To consider the Council’s
arrangements to secure value for money and review assurances and
assessments on the effectiveness of these arrangements.
To consider the Council’s
framework of assurance and ensure that it adequately addresses the
risks and priorities of the Council.
To monitor the effective
development and operation of risk management in the Council, and to
monitor progress in addressing risk-related issues reported to the
To consider reports on the
effectiveness of internal controls and monitor the implementation
of agreed actions.
To review the assessment of
fraud risks and potential harm to the Council from fraud and
corruption, and to monitor the counter-fraud strategy, actions and
To review the governance and
assurance arrangements for significant partnerships or
To maintain an overview of the
main instruments of financial control, such as Standing Orders in
relation to Contracts, Financial Regulations; and, where
appropriate, make recommendations to the Council for
To receive quarterly updates on
the Council’s use of Regulation of Investigatory Powers Act
2000 (RIPA) powers and to review the policy on an annual
To approve the Internal Audit
Charter and provide free and unfettered access to the Audit
Committee Chair for the Head of Internal Audit, including the
opportunity for a private meeting with the Committee.
To consider any impairments to
independence or objectivity arising from additional roles or
responsibilities outside of internal auditing of the Head of
Internal Audit. To approve and periodically review safeguards to
limit such impairments.
To approve the Risk-Based
Internal Audit Plan, including internal audit’s resource
requirements, and the approach to using other sources of
To consider reports from the
Head of Internal Audit during the year, including updates on the
work of Internal Audit, key findings, issues of concern and
To consider the Head of
Internal Audit’s annual report, including:
The results of the Quality
Assurance and Improvement Programme, plus conformance with the
Public Sector Internal Audit Standards and the Local Government
Application Note; and
The opinion on the overall
adequacy and effectiveness of the Council’s framework of
governance, risk managements and control, together with the summary
of the work supporting the opinion.
To ensure the independence of
External Audit through consideration of the external auditors
annual assessment of its independence; and review of any issues
raised by Public Sector Audit Appointments, or the
authority’s auditor panel, as appropriate.
To consider the external
auditor’s annual letter, relevant reports and the report to
those charged with governance.
To consider specific reports as
agreed with the external auditor.
To monitor managements actions,
in response to external audit.
To comment on the scope and
depth of external audit work and to ensure it gives value for
To commission work from
internal and external audit.
To advise and recommend on the
effectiveness of relationships between external and internal audit
and other inspection agencies or relevant bodies.
To review the annual Statement
of Accounts, prior to approval in accordance with the Accounts and
Audit Regulations, to consider whether appropriate accounting
policies have been followed and whether there are concerns arising
from the financial statement or from the audit that need to be
brought to the attention of the Council.
To notify Council with regard
to conclusion and submission of the Statement of Accounts and
provide feedback for any potential opportunities for improvements
to be proposed.
To consider the external
auditor’s report to those charged with governance on issues
arising from the audit of the accounts.
To report to those charged with
governance on the Committee’s findings, conclusions and
recommendations concerning the adequacy and effectiveness of their
governance, risk management and internal control frameworks,
financial reporting arrangements, and internal and external audit
To publish an annual report on
the work of the Committee and report on the Committee’s
performance in relation to the terms of reference and the
effectiveness of the Committee in meeting its purpose.