Overview & Audit Committee

Terms of Reference

Overview

1. To review current and emerging organisational issues and make recommendations to the Executive Committee as appropriate.

2. To comment upon proposed new policies and make recommendations to the Executive Committee as appropriate.

3. To review issues referred by the Authority and its other bodies and make recommendations to those bodies as appropriate.

4. To make recommendations to the Executive Committee on:

   (a) the Electronic Services Delivery Plan;

   (b) the Brigade Personnel Strategy;

   (c) Levels of Incident Response;

   (d) the Corporate Risk Management Policy;

   (e) the Authority’s Information Policy; and

other such policies and procedures as are required from time to time

Audit

1. To determine the internal and external audit plans and the Internal Audit Strategy

2. To determine the Internal Audit Annual Plan and Annual Report (including a summary of internal audit activity and the level of assurance it can give over the Authority’s governance arrangements).

3. To consider and make recommendations action plans arising from internal and external audit reports, including arrangements to ensure that processes which deliver value for money are maintained and developed.

4. To consider and make recommendations to the Executive Committee on reports dealing with the management and performance of the providers of internal audit services.

5. To consider and make recommendations on the external auditor’s Annual Audit Letter and Action Plan, relevant reports and the report to those charged with governance.

6. To consider specific reports as agreed with the Treasurer, Internal Audit, Monitoring Officer, Chief Fire Officer, or external audit and to make decisions as appropriate.

7. To comment on the scope and depth of external audit work and to ensure it gives value for money.

8. To oversee investigations arising out of fraud and corruption allegations.

9. To determine Insurance matters not delegated to officers, or another committee.

10. To consider and determine as appropriate such other matters as are required in legislation or guidance to be within the proper remit of this Committee.

Governance

1. To make recommendations to the Authority in respect of:

   (a) variations to Financial Regulations and Financial Instructions;

   (b) Contract Standing Orders.

2. To determine the following issues after considering recommendations from the Standards Committee:

   (a) the Authority’s Anti-Money Laundering Policy;

   (b) the Authority’s Whistleblowing Policy; and

   (c) the Authority’s Anti Fraud and Corruption Policy.

3. To determine the Statement of Accounts and the Authority’s Annual Governance Statement.  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 Authority.

4. To consider the Authority’s arrangements for corporate governance and make recommendations to ensure compliance with best practice.

5. To monitor the Authority’s compliance with its own and other published standards and controls.

Risk

1. To monitor the effective development and operation of risk management and corporate governance within the Authority.

2. To consider reports dealing with the management of risk across the organisation, identifying the key risks facing the Authority and seeking assurance of appropriate management action.

General

1. To make such other recommendations to the Executive Committee on the issues within the remit of the Overview and Audit Committee as required.

2. To review any issue referred to it by the Chief Fire Officer, Treasurer, or Monitoring Officer, or any Authority body within the remit of these terms of reference.

3. To consider such other matters as are required in legislation or guidance to be within the proper remit of this Committee.

4. To commission reports from the Chief Fire Officer, the Internal Audit Service, the Monitoring Officer, or such other officer as is appropriate, when the Committee agrees that such reports are necessary.