Seven Councillors in political balance. Chair appointed by Council
The Chair and Vice Chair must not be a member of the Cabinet or an
Overview and Scrutiny Committee.
The Committee has the right of access to all the information it
considers necessary in connection with the work of the Committee
and may consult directly with Internal and External
committee is a key component of Lancaster City Council’s
corporate governance. It provides and independent high-level focus
on the audit, assurance and reporting arrangements that underpin
good governance and financial standards.
The purpose of
an audit committee is to provide those charged with governance,
independent assurance of the adequacy of the risk management
framework and the internal control environment. It provides
independent review of Lancaster City Council’s governance,
risk management and control frameworks and oversees the financial
reporting and annual governance processes. It oversees internal and
external audit, helping to ensure efficient and effective assurance
arrangements are in place.
Risk 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 review the
annual governance statement and consider whether it properly
reflects the risk environment and supporting assurances, taking
into account the head of audit’s annual audit
the reports on the effectiveness of internal controls and monitor
the implementation of agreed actions.
the council’s arrangements to secure value for money and
review assurances and assessment on the effectiveness of these
To monitor the
effective development and operation of risk management in the
council and monitor progress in addressing risk-related issues
reported to the committee.
counter fraud, actions and resources and review the assessment of
fraud risks and potential harm to the council from fraud and
To review the
governance and assurance arrangements for significant partnerships
1.10 To approve the internal audit
To review proposals made
in relation the appointment of external providers of internal audit
services and to make recommendations on their
To approve the risk-based
internal audit plan, including resource requirements and the
approach to using other sources of assurances and any work required
to place reliance upon those other sources.
1.13 To make
appropriate enquiries of both management and the head of internal
audit to determine if there are any inappropriate scope or resource
To approve and
periodically review safeguards to limit impairments to independence
or objectivity of the internal audit team.
1.15 To approve significant changes to the
audit plan and resource requirements.
To consider reports from
the head of internal audit on the performance during the year. This
will include an update on the implementation of agreed
1.17 To consider the head of internal
audit’s annual report.
To consider a report on
effectiveness of internal audit to support the Annual Governance
Statement and also any external assessments of effectiveness; i.e.
the quality assessment of internal audit that takes place at least
once every five years in accordance with the Public Sector Internal
To provide free and
unfettered access to the audit committee chair for the head of
internal audit, including the opportunity for a private meeting
with the committee.
To receive and comment
upon the External Auditor’s Annual Plan, considering the
scope and depth of external audit work and to ensure it gives value
1.21 To monitor the External
Auditor’s progress with the Annual Plan.
1.22 To consider
the external auditors’ annual letter and the report to those
charged with governance.
1.23 To consider specific reports as agreed
with the external auditor.
1.24 To advise and
recommend on the effectiveness of relationships between internal
and external audit and other inspection agencies or relevant
To provide free and
unfettered access to the audit committee chair for the external
auditors, including the opportunity for a private meeting with the
1.26 To consider
periodically (at least annually) whether the Auditors appointed to
carry out the External Audit function remain independent and
objective and, that their judgement in carrying out that role has
not been impaired as a consequence of their participation in any
non-audit reviews, services or advice provided to the
To review the annual
Statement of Accounts on behalf of full Council in accordance with
the Accounts and Audit Regulations 2015.
To consider the external
auditor’s report to those charged with governance on issues
arising from the audit of the accounts.
To consider and endorse
amendments to the Council’s Financial Regulations and
Contract Procedure Rules and, on behalf of full Council, give any
instructions to the Section 151 Officer as may be
To prepare an annual
report to full Council setting out the committee’s work and
performance during the year in relation to the terms of reference
and to refer to Council any matters it shall see fit.
1.31 To review any issue referred to it by
the Chief Executive or any Council body.
consider any matters referred to it by the Monitoring Officer in
accordance with Overview and Scrutiny Procedure Rule 12.
With the Monitoring
Officer to monitor and review the operation of the Constitution to
ensure the aims and principles of the Constitution are given full
1.34 To undertake
the annual review of the council’s use of the Regulation of
Investigatory Powers Act 2000 (RIPA), ensuring compliance with the
Code of Practice
With the exception of
those parts of the Constitution, which are assigned specifically to
the Council Business Committee, to consider and propose to Council
any other amendments to the Constitution as necessary.