Issue - meetings

          The Board considered a report of the Director of Finance which advised on a review of the terms of reference (TOR) for the Audit and Governance Board. The review had been prompted by the recent external assessment of the Council’s internal audit arrangements, which included a recommendation that the Board’s TOR should be aligned with that suggested by the Chartered Institute of Public Finance and Accountancy (CIPFA).

          A proposed terms of reference for the Board had therefore been developed in accordance with the model TOR recommended by CIPFA in its publication ‘Audit Committees Practical Guidance for Local Authorities and Police (2022 edition). The revised TOR were attached to the report as Appendix A.

          RESOLVED: That the Board

1)    considers the revised terms of reference for the Board, which align with CIPFA recommended practice; and

2)    delegates authority to the Director of Finance, in consultation with the Chair of the Board to finalise any proposed amendments prior to submission to Full Council for approval.