Audit Sub-Group

In March 2006 Council established an Audit Sub-Group of the Finance and General Purposes Committee to enable audit issues to be examined in greater depth than was possible at a meeting of the Finance and General Purposes Committee.

The remit, membership and operation of the Sub-Group are set out below:

Remit

• to advise the Finance and General Purposes Committee on the selection, appointment and remuneration of the auditors
• to receive and consider plans and reports from the Council's auditors, together with management responses and to make recommendations to the Finance and General Purposes Committee
• to review the Council's statutory accounts prior to consideration by the Finance and General Purposes Committee
• to advise the Finance and General Purposes Committee on matters relating to changes in accounting policies
• to consider issues relating to the Council's internal control systems and the internal audit function

Membership

• the Sub-Group will be convened by the Convener of the Finance and General Purposes Committee and will comprise of the Convener and two other members of the Finance and General Purposes Committee. One of the members of the Sub-Group shall be a non-elected member of Council. Other Council members may be co-opted to the sub-group to consider specific matters
• the Director of Finance and Administration will be the servicing officer

Operation

• The Sub-Group will report to the Finance and General Purposes Committee
• the Sub-Group shall meet twice per annum and when considered appropriate by the Convener of the Finance and General Purposes Committee
• a meeting shall be held specifically to consider the statutory accounts together with the Auditor's report to the Council
• other meetings shall be called at the request of the Convener of the Sub-Group