Committee details

The Governance and Audit Committee is a sub Committee of Full Council and is responsible for:

Audit Activity

• To consider the annual report and opinion of the East Kent Audit Partnership, and a summary of audit activity (actual and proposed) and the level of assurance it can give over the Council’s governance arrangements;
• To approve (but not direct) internal audit’s strategy, plan and monitor performance;
• To consider summaries of specific internal audit reports;
• To consider reports dealing with the management and performance of the providers of internal audit services;
• To consider a report from internal audit on agreed recommendations not implemented within a reasonable timescale;
• To consider the external auditor’s annual letter, relevant reports and the report to those charged with governance;
• To consider specific reports as agreed with the external auditor;
• To consider the annual programme of work and associated fees for the External Auditors and provide challenge as appropriate.
• To commission work from internal and external audit as agreed by the Committee.

Regulatory Framework

• To review any governance / financial issue referred to it by the Chief Executive or a Director, or any Council body;
• To monitor the effective development and operation of risk management and governance in the Council;
• To oversee the application of the Council’s governance arrangements for partnership activities where the council is the accountable body and/or employer;
• To approve the council’s policies on Anti-Bribery, Whistleblowing, Anti-fraud and Corruption and the External Funding Protocol;  
• To recommend to cabinet the council’s policy in Equalities (PSED);
• To approve the Authority’s Annual Governance Statement;
• To consider the Council’s compliance with it’s approved Treasury Management Strategy
• To consider the Council’s arrangements for governance and agreeing necessary actions to ensure compliance with best practice;
• To consider the Council’s arrangements for ensuring adequate data quality;
• To consider the Council’s compliance with its own and other published standards and controls.

Accounts

• To approve the annual Statement of Accounts. Specifically, to consider whether appropriate accounting policies have been followed and whether there are concerns arising from the financial statement or from the audit that need to be brought to the attention of the Council;
• To consider the external auditor’s report on issues from the audit of the accounts and recommend approval to those charged with governance.