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ABERDEEN CITY COUNCIL
AUDIT, RISK AND SCRUTINY COMMITTEE
ORDERS OF REFERENCE
The Committee will:-
receive an annual review of the risk management process, and an
update every six months on the risk register and related action
approve the risk management strategy and implementation plan;
monitor risk management and internal control arrangements; and
commission and review annual assessments of the effectiveness of
the risk management and control framework.
The Committee is charged with responsibility for ensuring that
there is an effective Internal Audit function. This to be achieved through the following:-
the approval of the
Internal Audit Annual Plan;
the consideration of all reports issued by Internal Audit with the
exception of those on the Pension Fund;
responsibility for ensuring that there is an adequately resourced
Internal Audit service; and
the consideration of
performance reports on Internal Audit activity.
To receive all reports prepared
by the Council's External Auditor with the exception of those on
the Pension Fund.
To consider and approve the Council’s Annual Report, Annual
Accounts and Trading Services Annual Report and Accounts.
To ensure the Council meets its legal obligations through:-
reviewing the reliability and robustness of financial
ensuring compliance with audit legislation; and
the preparation of reports of avoidable losses.
To receive reports on whistleblowing and other investigations.
The approval of an anti-fraud policy and monitoring its
Commissioning investigations to secure value for money in the
delivery of services.
To oversee the processes by which services are exposed to
competition and costs are let, where the Council itself is a bidder
for the work.
To review minuted actions from all main
Committees with the exception of the Planning Development
Management and Licensing Committees (or Regulatory Committee) to
ensure compliance with legal requirements and good
practice. The Committee will not
prevent any decision being taken and will only review a
To require Heads of Service and managers to be available to answer
questions at each meeting on matters set out on the agenda.
The Committee may wish to call all Senior Councillors to attend
To develop and approve the Council’s Health and Safety
policy, including its annual review and implementation.
The Committee may, on occasion, seek information from partner
organisations, contractors or other stakeholders such as Community
Councils or groups of interest in any particular issue.
The Committee will make its recommendations by way of its minutes
of meetings which will be submitted to Council Minority views will
also be put forward to Council in the minute.
The Committee will consider any previously unscrutinised issue,
process or practice provided the matter has been the subject of a
report to Council or Committee and the consideration of the subject
matter concluded by Council or said Committee.
The Committee will ensure, through consideration of a quarterly
report from the governance hub, that each tier 1 Arm’s Length
External Organisation has an effective system of risk management in
place, covering strategy, structure, skills, system, staff and
shared values. The Committee will use
this to determine the level of assurance it can place on the
effectiveness of that system and its ability to achieve the
The Committee will consider reports from the governance hub on such
other matters as may be presented in areas such as audit, roles and
responsibilities of the board, legislation, following the public
pound and breaches of governance.
The Committee will consider such reports on tier 2, 3 and 4
organisations as may be submitted from the governance hub.
Representatives from external organisations are required, when
requested, to attend and contribute to meetings.