Audit committee

Independent Member (Standards) position on the council's Audit Committee

Would you like to help further improve Bristol City Council's excellent record in maintaining high standards of conduct amongst its councillors?  A position of Independent Member (Standards) on the council's Audit Committee has become available.  If you are interested in applying please see our advert page.

Closing date for applications:  27th February 2013.

Bristol City Council has an Audit Committee which has been effective since June 2006.

The committee consists of six councillors, based on political balance, together with two members independent of the council, currently Brenda McLennan and Ken Guy.

The committee meets six times per year, with dates of two meetings set to coincide with the statutory timetable, firstly in relation to the committee's responsibility for approving the statement of accounts and the annual governance statement by the end of June, and secondly, as “those charged with governance”, receiving the external auditor's governance report by the end of September. Meetings are open to the public, unless there is an item on the agenda which requires a closed session to be held. When the session is closed the public and the press are excluded from the meeting for that agenda item.

What are the responsibilities of this committee?

The Audit Committee's role is set out in its terms of reference (see last section of this page), but, briefly, it aims to provide independent assurance to the council in relation to:

• the effectiveness of the council's risk management and internal control arrangements, including the effectiveness of internal and external audit provision;
• the effectiveness of the council's financial and non financial performance, to the extent that it results from poor management of risk and internal control;
• the effectiveness of the governance arrangements within the council as a whole, and within the council's partnership arrangements;
• approval of the annual statement of accounts and annual governance statement as a fair reflection of the internal control and governance environment within the council;
• approval of the council's annual review of the risk management strategy & policy (pdf, 238 KB) (opens new window).

The committee also receives the audit plans for both external audit (currently Grant Thornton) and internal audit, and progress reports throughout the year on the work of both. It also receives reports from the Benefit Fraud Investigation Team, and on risk management, including an annual advice of any changes necessary to the risk management policy statement.

The committee's work programme generally includes consideration of reports from internal and external audit work, scrutiny of directorate and corporate risk registers, review of the governance arrangements within partnership working, other governance policies, and the annual governance statement. Where it is concerned about significant control issues it may request officers to attend its meetings and explain what is being done to improve things.

Who do the committee report to?

The committee reports annually to Full Council regarding its activity and the assurances it is able to draw from its work in relation to governance, risk management, and internal control.

How can I make a representation to the Audit Committee?

If you wish to present a petition or make a statement on the work of the committee you should notify the Democratic Services Officer and provide a copy of your statement or petition by 12 noon the day before the meeting.

Committee membership and papers

• Members of the current Committee (councillors)
• Audit Committee Minutes and Papers (defaults to 2013)

Terms of reference

Overview

The Audit Committee is a non-statutory committee independent of the council's executive and scrutiny and it reports to full council. Its purpose is to provide independent assurance to the council in relation to:

• The effectiveness of the council's governance arrangements, risk management framework and internal control environment including overseeing:
• risk management strategies
• anti-fraud arrangements
• whistle-blowing strategies
• internal and external audit activity

• the effectiveness of the council's financial and non-financial performance to the extent it affects exposure to risk and poor internal control

• the annual governance statement

• the review and approval of the annual statement of accounts, confirming the appropriate accounting policies have been followed, including the external auditor's report to those charged with governance on issues arising from the audit of the accounts.    

Functions

Full Council has delegated the following functions to the Audit Committee:

• Duty to review and consider the effectiveness of the council's system of internal control and approve the annual governance statement; review and consider the effectiveness of the council's internal audit; consider and approve the statement of accounts (Accounts and Audit (England) Regulations 2011 S.I. 2011/817).
  
  
• Assist the Council in it's statutory duty to promote and maintain high standards of conduct by members and co-opted members
  
  
• Advise the Council on the adoption or revision of the Code of Conduct for Members and any associated Codes or Protocols and monitoring its operation.
  
  
• Advise and training Members on the code of Conduct
  
  
• Consider and determine any allegations of misconduct by a Councillor (which could be a breach of the Code of Conduct) if the Monitoring Officer requests assistance.
  
  
• Consider nominations made by Group Whips for the conferring of the title 'honorary alderman' and 'honorary alderwoman' and making recommendations to Full Council thereon.
  
  
• To monitor the register of Members' interests.