The Audit and Governance Committee will have the following
roles and functions:
Audit Activity
1.
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.
2.
To consider summaries
of specific Internal Audit reports as requested.
3.
To consider reports
dealing with the management and performance of the providers of
Internal Audit services.
4.
To consider reports
from Internal Audit on agreed recommendations not implemented
within a reasonable timescale.
5.
To consider the
External Auditor’s annual letter, relevant reports and the
report to those charged with governance.
6.
To consider specific
reports as agreed with the External Auditor.
7.
To comment on the
scope and depth of external audit work and to ensure it gives value
for money.
8.
To liaise with the
Audit Commission over the appointment of the Council’s
External Auditor.
9.
To commission work
from internal and external audit.
Regulatory Framework
1.
To maintain an
overview of the Council’s Constitution in respect of rules of
procedure relating to contracts, financial regulations and
financial procedures and codes of conduct and behaviour.
2.
To review any issue
referred to it by the Chief Executive or a Director or any Council
body.
3.
To monitor the
effective development and operation of risk management and
corporate governance in the Council.
4.
To monitor Council
policies on “Confidential Reporting” and the anti-fraud
and anti-corruption strategy and the Council’s complaints
process.
5.
To oversee the
production of the Authority’s Annual Governance Statement and
to recommend its adoption.
6.
To consider the
Council’s arrangements for corporate governance and agreeing
necessary actions to ensure compliance with best
practice.
7.
To consider the
Council’s compliance with its own and other published
standards and controls.
8.
To review arrangements
for delivering value for money.
9.
To review the
Council’s finances including borrowing, loans, debts
investments and banking arrangements.
Accounts
1.
To approve 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 consider the
External Auditors’ report to those charged with governance on
issues arising from the audit of the accounts.
Standards
1.
To promote and
maintain high standards of conduct by Members and Co-Opted Members
of the authority;
2.
To advise and assist
Town and Parish Councils and Councillors to maintain high standards of conduct
and to make recommendation to Town and Parish Councils on improving
standards or actions following a finding of a failure by a Town or
Parish Councillor to comply with the Code of Conduct;
3.
To progress complaints
on behalf of Town and Parish Councils;
4.
Advising the Council
on the adoption or revision of the Members’ Code of
Conduct;
5.
To receive referrals
from the Monitoring Officer into allegations of misconduct in
accordance with the authority assessment criteria;
6.
To receive reports
from the Monitoring Officer and assessing the operation and
effectiveness of the Members’ Code of Conduct;
7.
To train Members and
Co-opted Members to observe the Members’ Code of
Conduct;
8.
To assist Councillors and co-opted Members to observe the
Members’ Code of Conduct;
9.
To hear and determine
complaints about Members and Co-Opted Members referred to it by the
Monitoring Officer;
10.
To advise the Council
upon the contents of and requirements for codes/protocols/other
procedures relating to standards or conduct throughout the
Council;
11.
To maintain an
oversight of the Council’s arrangements for dealing with
complaints;
12.
To inform
the Council and the Chief Executive of
relevant issues arising from the determination of Code of Conduct
complaints;
13.
To appoint the
Standards Sub-Committee.