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ITEM EX5 - ANNEX 1

EXECUTIVE - 5 MARCH 2002

BEST VALUE COMMITTEE - 20 FEBRUARY 2002

AUDIT PROCEDURES

Audit Committee/Panel (or similar) - Terms of Reference

  1. Please could you forward to me your Authority's Terms of Reference if you have an Audit Committee, Audit Panel or similar. A nil response if none exists would be appreciated.
  2. If you have an Audit Committee/Audit Panel does it have a formal link with the Committee management of your Best Value Review programme?
  3. Does your Audit Committee/Panel meet in public or private and at what frequency?
  4. Does your Audit Committee/Panel consider all aspects of external and internal audit work i.e. audit plans, reports issued/actioned and summary periodic reports by internal audit and the external auditor, plus the Annual Audit Letter from the external auditor?
  5. Please can you confirm the identity of your external auditor in your response (i.e. District Audit or named appointed audit practice).

John Barker
Assistant County Treasurer

17 December 2001