AUDIT ADVISORY COMMITTEE TERMS OF REFERENCE

1. To consider the Annual Statements of Accounts to provide assurance that they comply with relevant requirements prior to approval by the Commissioner and the Chief Constable.

2. To discuss the External Audit Plan, the Audit Findings Report and Annual Audit Letter with the External Auditor and to consider the adequacy of action being taken by the Commissioner or Chief Constable to address recommendations for improvement.

3. To discuss the Internal Audit Plan and regular progress reports with the Internal Auditor, and to consider the adequacy of action being taken by the Commissioner or Chief Constable to address recommendations for improvement.

4. To advise the Commissioner and the Chief Constable, on the effectiveness of governance arrangements and the internal control framework through the Annual Governance Statement.

5. To monitor the strategic risk management framework and the risk register, particularly the adequacy of management action taken to manage strategic risks, taking into account the work of internal and external audit and the in-house service assurance team, and advise the Commissioner and the Chief Constable accordingly.

6. To review any issue referred by the Commissioner, Chief Constable or their statutory officers.

Membership

7. The Advisory Committee will comprise a minimum of three independent members who will be appointed by the Commissioner and Chief Constable for a maximum tenure of 8 years. The Commissioner and Chief Constable will appoint the Chair from amongst the members. A minimum of two members must attend for the meeting to be deemed quorate.

Right of attendance

8. The Commissioner, the Chief Constable and their Statutory Officers have the right of attendance at the Advisory Committee.

9. Other relevant officers may also attend, if necessary, to brief the Advisory Committee directly on specific items.

Arrangements of meetings

10. The Chief Executive will provide administrative support for meetings of the Advisory Committee.

11. The Advisory Committee will meet four times a year. The dates of the meetings will be published on the Commissioner’s and Chief Constable’s websites. Additional meetings may be convened by two or more members having consulted the Commissioner and Chief Constable in writing.

12. The Advisory Committee is not subject to the Local Government Access to Information legislation but is subject to the Freedom of Information Act. In the interests of transparency it will meet publicly, except when considering restricted information, when it will meet privately.

13. At the end of the formal agenda, the Advisory Committee will have the opportunity for separate private meetings with the Internal & External Auditors and Statutory Officers. The Advisory Committee should meet with Internal and External Audit at least annually, without officers being present.

14. The minutes of each Audit Advisory Committee will be presented to the Commissioner and Chief Constable at the next scheduled Scrutiny Board eeting.