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Decision making (Cabinet and Committee information)
Constitution and Audit Committee : Terms of Reference
Membership : 7 elected members, politically balanced
Quorum : 3
Advisory functions :
- a) Constitution
To make recommendations to Council in relation to the operation of the Constitution. - b) Audit
To make recommendations to Council or the appropriate Committee in the following areas:
Audit and accounts activity :
- To consider the head of internal audit’s annual report and opinion, and a summary of internal audit activity (actual and proposed) and the level of assurance it can give over the Council’s corporate governance arrangements;
- To consider reports dealing with the management and performance of the providers of internal audit services;
- To consider reports from Internal Audit on recommendations agreed with Executive Heads of Service which have not implemented within a reasonable timescale;
- To consider the external auditor’s annual letter, relevant reports (both financial and strategic) , and the report to those charged with governance;
- To consider specific reports as agreed with the external auditor;
- To comment on the scope and depth of external audit work and to ensure it gives value for money;
- To liaise with the Audit Commission over the appointment of the Council’s external auditor;
- To commission work from internal and external audit;
- To review the annual statement of accounts with specific emphasis on 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.
Constitutional framework :
- To monitor and review the operation of the Council’s Constitution particularly in respect of financial procedures and protocols, codes of conduct and behaviour (except the Members Code of Conduct), procurement procedures and guidelines;
- To review any issue referred to it by the chief executive or a director, or any Committee of the Council;
- To monitor the effective development and operation of risk management and corporate governance in the Council;
- To implement, monitor and review Council’s Whistle-Blowing Procedure, Anti-Fraud and corruption Policy and the Council’s complaints procedure;
- To oversee the production of the Council’s Statement on Internal Control and to recommend its adoption;
- 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;
- Considering the annual report regarding complaints about the Council referred to the Local Government Ombudsman.
Onward limits on delegations :
Delegations to the Chief Executive, Strategic Directors, Executive Heads of Service and any limitations imposed are set out in the scheme of delegations to officers.
The specific responsibilities and functions delegated to this Committee are set out in detail in Part 3 of the Council’s Constitution (.PDF 258kb).
See also :
- Agendas, reports and minutes of Constitution and Audit Committee
- See list of councillors serving on this committee
- Dates of committee meetings
