1. To approve, but not direct,
the Internal Audit Strategy and annual audit plan ensuring that
appropriate risk assessments have been carried out when formulating
the internal audit plan and to monitor performance against the
2. To review any revisions to
the plan as advised by the Audit Manager and agreed by the Director
3. To review half yearly
internal audit reports and the main issues arising and seek
assurance from management that action has been taken, where
4. To consider a report from
Internal Audit on agreed recommendations not implemented within a
5. To consider the Audit
Manager’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
6. To consider the external
auditor’s annual letter, relevant reports and the report to
those charged with governance.
7. To consider specific reports
as agreed with the External Auditor.
8. To comment on the scope and
depth of external audit work and to ensure it gives value for
9. To commission work from internal and external
10. To review any issue
referred to it by the Chief Executive, senior management or any
11. To monitor the effective
development and operation of risk management and corporate
governance in the Council and agree necessary actions to ensure
compliance with best practice.
12. To review the Annual
Governance Statement (AGS) and to recommend its
13. To consider the
Council’s compliance with its own and other published
standards and controls.
14. To advise the City Council
on the adoption of Codes of Conduct with the aim of promoting and
maintaining high standards of conduct by members and officers and
the subsequent monitoring and updating of the Codes.
15. To develop and adopt a Code
of Practice on relations between members and officers.
16. To develop and monitor a
Local Planning Code.
17 To ensure the provision of
advice and training to members and officers on the above Codes of
18. To hear and determine
allegations of misconduct.
19. To be responsible for the
Council’s procedure for investigating and responding to
20. To give advice to members
on the declaration of interests.
21. To monitor the
“Whistle blowing Policy” which meets the requirements
of the Public Interest Disclosure Act 1998, to encourage employees
to report suspected malpractice, fraud or crime by other staff, the
public or organisations having dealings with the
22. To monitor and review the
Council’s Anti-fraud, Anti-bribery and Anticorruption
23. To monitor the
Council’s constitution and, having regard to any report of
the Monitoring Officer, to make appropriate recommendations where
24. To approve and adopt the
Council’s Statement of Accounts, income, expenditure and
balance sheet or record of receipts and payments.
25. 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
26. To consider the external
auditor’s report to those charged with governance on issues
arising from the audit of the accounts.