Issue - meetings

Consideration was given to a report which set out the nature of the relationship and highlights potential areas for improving working practices between the Audit Committee and the Scrutiny function.

It was noted that whilst the Audit Committee’s work programme was driven largely by statute and the governance and financial reporting cycle, a potential overlap existed between the work of the Audit Committee and the Overview and Scrutiny Management Board. The co-ordination of work programmes was considered to be desirable to avoid duplication of work and to ensure that resources are used effectively. It was for this reason that the Chair and Vice-Chair of the Audit Committee were appointed as members of the Overview and Scrutiny Management Board.

It was reported that current practice could continue, but this had not been recommended as a greater awareness of the respective Audit and Overview & Scrutiny work programmes would avoid duplication and bring about more efficient and effective use of resources. It was recommended that the adoption of a protocol for the referral of issues between the Audit Committee and Overview and Scrutiny Management Board would help clarify the reasons for the referral and inform the subsequent debate. The Audit Committee had been consulted and supported the adoption of a protocol.

Members welcomed the report and expressed the view that there was a good working relationship between the two functions. The recommended approach of establishing a concise protocol was supported by the Board.

Resolved:-

1.    That the report be noted.

2.    That a concise protocol be adopted governing referrals between the Audit Committee and the Overview and Scrutiny Management Board.

James McLaughlin, Democratic Services Manager, presented a proposed protocol to ensure that referrals between the Audit Committee and the Overview and Scrutiny Management Board (OSMB) were formally captured.

In the event of the Audit Committee being minded to refer an issue to OSMB, or vice versa, the issue, the reasons for referral and the desired outcome must be clearly understood and specified in the minutes and the reference.

If such a protocol was supported by both this Committee and OSMB, the protocol would be incorporated into the pending changes to the Overview and Scrutiny Procedure Rules and Terms of Reference for the Audit Committee.  This would be reported to the Constitution Working Group and subsequently to Council for formal adoption.

Resolved:-  (1)  That the adoption of a concise protocol governing referrals between the Audit Committee and the Overview and Scrutiny Management Board be supported.

(2)  That the report be submitted to the Overview and Scrutiny Management Board for consideration.