Please note that agenda papers are retained online indefinitely
Terms of Reference operational from 1 April
2020
PURPOSE OF COMMITTEE
To
ensure that the Council has robust arrangements for:
- Good
governance including information governance, surveillance, fraud,
bribery and corruption;
- Maintaining
an effective control environment through an effective approach to
risk management; and
- Reporting on
financial and performance reporting.
The
Committee will also monitor the effectiveness of the Internal Audit
function and the Council’s implementation of its
recommendations, as well as the implementation of the
recommendations of its external auditors.
REMIT OF COMMITTEE
1. Risk
Management
The
Committee will ensure the effectiveness of the Council’s risk
management system and will:
1.1 receive an annual
review of the system of risk management and an annual report on the
corporate risk register and related action plans;
1.2 monitor the
implementation of the Council’s ALEO Assurance Framework by
receiving reports from the ALEO Assurance Hub on the monitoring and
mitigation of risks to the Council associated with its
ALEOs;
1.3
receive an annual report in respect of the Council’s
information governance;
1.4
approve all relevant policies.
2. Internal
Audit
The
Committee will:
2.1
approve the Internal Audit Annual Plan;
2.2 consider reports
prepared by Internal Audit (with the exception of reports related
to Pensions);
2.3 monitor compliance
with Internal Audit recommendations (with the exception of reports
related to Pensions);
2.4
monitor the performance of Internal Audit;
3. External
Audit
The
Committee will:
3.1
consider reports prepared by the Council’s External
Auditor;
3.2
monitor the Council’s relationship with the External
Auditor;
3.3
receive reports from the Local Area Network; and
3.4
monitor compliance with External Audit recommendations.
4.
Governance, Accounts and Finance
The
Committee will:
4.1
approve the Council’s Annual Report and Annual
Accounts;
4.2
approve the annual governance statement;
4.3 approve and monitor
the Council’s Code of Corporate Governance and approve
such action as appropriate;
and
4.4 monitor the
integrity of financial reporting, and governance processes and
internal control functions and approve such action as
appropriate.
5. Legal
obligations
The Committee will:
5.1
consider reports in respect of the whistleblowing policy;
and
5.2 monitor the
Council’s compliance with its statutory obligations relating
to surveillance, information governance, bribery, corruption and
fraud, including the approval of all relevant policies.
6.
Scrutiny
The
Committee will:
6.1 once a matter,
process or practice has been the subject of a report to Council or
committee (including internal and external audits) and the
consideration of the matter concluded by Council or said committee
action (with the exception of quasi
judicial matters and the Appeals, Business Rates Appeals and
Community Asset Transfer Review Sub Committees), the committee, to
ensure good practice, can determine that further consideration is
required. It will not prevent, or alter, any decision being taken
and will only review the effectiveness of decision making, or
monitoring and may make recommendations to the relevant committee
or Council
6.2 on occasion, where
appropriate and as it sees fit, seek information from partner
organisations, contractors or other stakeholders such as Community
Councils or groups of interest on any particular issue;
6.3 request, where
appropriate and in terms of any contract or agreement,
representatives of external organisations to attend and contribute
to meetings; and
6.4 receive reports from
regulatory bodies and those providing external assurance such as
the Scottish Public Services Ombudsman and Inspector of Crematoria,
ensure that the Council responds appropriately and monitor
compliance with recommendations.
Executive Lead: Chief
Officer – Governance
