This page lists the meetings for Audit Committee.
Committee is a Committee of the Council constituted under
Sections 101 and 102 of the Local Government Act
Statement of Purpose
Audit Committee is a key component of Doncaster Council’s
Corporate Governance. It provides an independent and high-level
focus on the audit, assurance and reporting arrangements that
underpin good governance and financial standards.
purpose of our Audit Committee is to provide independent assurance
to the Members on the adequacy of the risk management framework and
the internal control environment. It provides an independent review
of Doncaster Council’s governance, risk management and
control frameworks and oversees the financial reporting and annual
governance processes. It oversees internal audit and external
audit, helping to ensure efficient and effective assurance
arrangements are in place.
RECOMMENDATION TO COUNCIL:-
The adoption or revision of the Members’ Code
MATTERS:- (the Committee may recommend
any matter to Full Council when it considers it expedient to do so,
after taking advice from the Head of Paid Service)
approve the Internal Audit Charter.
approve the risk-based internal audit plan, including internal
resource requirements, the approach to using other sources
assurance and any work required to place reliance upon those
III. To approve significant interim changes to
the risk-based internal audit plan and resource
make appropriate enquiries of both management and the Head of
Internal Audit to determine if there are any inappropriate scope or
V. To consider any impairments to independence
or objectivity arising from additional roles and responsibilities
outside of internal auditing of the Head of Internal Audit. To
approve and periodically review safeguards to limit such
VI To consider reports from the Head of Internal
Audit on internal audit’s performance during the year,
including the performance of external providers of internal audit
services where used. These will include:-
on the work of internal audit including key
findings, issues of concern and action in hand as a result
of internal audit work.
reports on the results of the Quality Assurance
Improvement Programme (QAIP)
on instances where the internal audit function
does not conform to the Public Sector Internal Audit
Standards (PSIAS) and Local Government Advisory Note
(LGAN), considering whether the non-compliance is
significant enough that it must be included in the Annual
Governance Statement (AGS)
VII. To consider the Head of Internal
Audit’s annual report:
statement on the level of conformance with the
PSIAS and LGAN and the results of the QAIP that
support the statement – these will indicate the reliability
the conclusions of internal audit.
opinion on the overall adequacy and effectiveness of
the Council’s framework of governance, risk management
and control together with the summary of the work
supporting the opinion – these will assist the Committee
in reviewing the AGS.
consider summaries of specific internal audit reports as
receive reports outlining the action taken where the Head of
Internal Audit has concluded that management has accepted a level
of risk that may be unacceptable to the authority or where there
are concerns about progress with the implementation of agreed
X. To contribute to the QAIP and in particular, the
external quality assessment of
internal audit that takes place at least once every five
XI. To provide
free and unfettered access to the Audit Committee
Chair of the Head of Internal Audit, including the opportunity for
a private meeting with the Committee.
support the independence of external audit through
consideration of the External Auditor’s annual assessment of
independence and review of any issues raised by Public Sector
Audit Appointments (PSAA) or the authority’s auditor panel as
advise and recommend on the effectiveness of relationships
between external and internal audit and other inspection
agencies or relevant bodies.
consider the external auditor’s annual letter, relevant
and the report to those charged with governance.
XV. To consider
specific reports as agreed with the external auditor.
XVI. To comment on the scope
and depth of external audit work and
to ensure it gives value for money.
XVII. To liaise with the Officers of
the Council regarding Public Sector
Appointments Ltd and the appointment of the council's external
XVIII. To commission work
from internal and external audit.
receive training on matters related to the Audit Committee’s
To review and where
appropriate make recommendations to Council on proposed revisions
to the Council’s Constitution and other policies and
procedures in relation to Corporate Governance issues.
To review any issue
referred to it by the Chief Executive or a Director or any council
body as the Chair considers appropriate within the general Terms of
Reference of the Audit Committee.
To monitor the
effective development and operation of risk management in the
To monitor progress in
addressing risk-related issues reported to the Committee
counter-fraud strategy, actions and resources.
To review the
assessment of fraud risks and potential harm to the Council from
fraud, bribery and corruption.
To review the Annual
Governance Statement (AGS) prior to approval and consider whether
it properly reflects the risk environment and supporting
assurances, taking into account internal audit’s opinion on
the overall adequacy and effectiveness of the Council’s
framework of governance, risk management and control.
To review the
Council’s corporate governance arrangements against the good
governance framework, including the ethical framework and consider
the local code of governance.
To consider the Council’s arrangements to
secure value for money and review assurances and assessments on the
effectiveness of these arrangements.
X. To consider
the Council’s framework of assurance and ensure that it
adequately addresses the risks and priorities of the
XI. To consider reports on the
effectiveness of internal controls and monitor the implementation
of agreed actions.
XII. To review the governance
and assurance arrangements for significant partnerships or
XIII. To report and make
recommendations to the Executive or Council on major issues within
the remit of the Committee.
XIV. To have rights of access to
other Committees of the Council and to strategic functions as it
XV. To maintain oversight of
any major issues arising from Police or other enquires into the
conduct of the Council in order to minimize disruption to other
branches of the Authority.
XVI. To receive periodic reports from
appropriate Directors on probity and corporate governance issues
not specifically referred to elsewhere within the Committee’s
Terms of Reference.
XVII. To review the Council’s policy
under the Regulation of Investigatory Powers Act 2000 annually and
to monitor compliance with the policy on a twice yearly
To review 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
To consider the
external auditor's report to those charged with governance on
issues arising from the audit of the accounts.
To promote and maintain high standards of conduct by
Members and Officers.
To grant dispensations to Councillors and Co-opted
Members from requirements relating to interests set out in the
Members Code of Conduct, where not delegated to the Monitoring
To hear appeals against decisions of the Monitoring
Officer not to grant a dispensation.
To monitor and review the Council’s
To monitor and review protocols for standards of
behaviour for Members and Officers.
To monitor and review protocols for Members and
Officers on relationships and dealings with outside organisations
To monitor and review Member and Officer procedures
relating to gifts and hospitality and disclosable pecuniary
interests and other interests.
To monitor and oversee the response by the Council
to complaints to the Ombudsman.
To deal with complaints of alleged Member misconduct
referred to the Monitoring Officer under Section 28(6) of the
Localism Act 2011.
To arrange for the exercise of all the above
functions in relation to Parish Councils wholly or mainly in its
area and to the members of those Parish Councils.