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COUNTY COUNCIL – 15 JUNE 2004

REPORT OF THE BEST VALUE COMMITTEE

1. The Committee has considered a revision of its terms of reference in the light of the District Auditor’s recommendation that they should be expanded ‘to include:
   
   

1. agreement of audit budget and significant changes to the audit plan to ensure that statutory duties are fulfilled; and
2. performance review of ARMS including review of PIs and resourcing.’
   
   
2. Regulations under the Local Government Act 2000 make the determination of the budget for any given activity a function of the full Council. The Committee can make recommendations via the Executive on the discharge of its functions, as already stated in the current terms of reference. However, in order to give greater emphasis to the Committee’s audit function and highlight it more effectively it is proposed that the Committee’s terms of reference as they relate to the Council’s internal audit provisions in the Council’s Constitution be revised.
3. For similar reasons the Committee supports the amendment of the Committee’s title to include the word ‘Audit’.

RECOMMENDATIONS

4. The Committee RECOMMENDS the Council (by 6 votes to 2) to:

1. revise the Committee’s terms of reference as they relate to the Council’s internal audit provisions in the Council’s Constitution as follows (changes are shown in brackets)

• (the strategic Internal Audit Services Plan and annual work plan, advising on any changes required to ensure that statutory duties are fulfilled;
• performance indicators and resourcing for the service, making recommendations to the Executive and Council on the budget for the service; and)
• arrangements for the prevention and detection of fraud and corruption;

b. amend the Committee’s title to Best Value & Audit Committee.

ALAN BRYDEN
Chair of the Committee

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