Decision details

Review of Effectiveness of Audit Committee

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


The Finance Lead Specialist (Section 151 Officer) reported that the annual review of the Audit Committee’s effectiveness had been carried out using principles established by the Chartered Institute of Public Finance and Accountancy (CIPFA).


The conclusion of the review, which used a questionnaire approach shown at Appendix 1 to the report, was that the Committee could demonstrate that it had been established in accordance with best practice and that it continued to operate effectively, whilst operating without an independent member.  The Committee needed to remain alert to any changes in its membership and the expertise of its Members so that it could arrange suitable changes, and Appendix 3 to the report included a skills framework for Members of the Audit Committee which had been produced by CIPFA.  CIPFA’s Practical Guidance referred to possible wider functions of an audit committee, details of which were included and addressed within the report, and the Finance Lead Specialist (Section 151 Officer) drew attention to the suggestion for a lay or independent member to be included in Audit Committees, whilst not a requirement, pointing out that it had previously been the view of the Committee that this was not necessary.  Gareth Kelly, External Audit, assured Members that, because the Council was following a framework with public sector appointment, this was not in any way a failing.  The Finance Lead Specialist (Section 151 Officer) also drew attention to the skills framework and the fact that she would be happy to arrange further training if required.




(1)        the review, and its conclusion that the Audit Committee is operating effectively in all material aspects, be approved; and


(2)        the skills framework for Members of the Audit Committee, as at Appendix 3 to the report, be noted.

Publication date: 11/05/2022

Date of decision: 21/04/2022

Decided at meeting: 21/04/2022 - Audit Committee

Accompanying Documents: