Audit Committee Annual/External Reviews
Dear Aberdeenshire Council,
CIPFA Guidance on Local Authority Audit Committees states that “Recommended practice is for audit committees to review and assess themselves annually or to seek an external review.”
We realise that the committee with audit related responsibilities are not always called ‘Audit Committee’. Please can you confirm what the title of this committee is within your local authority and answer the following questions in relation to that committee.
a) Internal Annual Review of Audit Committee
For each of the last five financial years please provide me with a copy of the audit committee’s annual review of its work. Please state the date the review was published and how it was made public at the time.
b) External Review of Audit Committee
Please confirm the most recent date that an external review of the audit committee was sought, who undertook that review, when and where it was published and provide a copy of the review.
Yours faithfully,
Megan Waugh
Research for Action
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Regards,
Aberdeenshire Information Enquiries
References
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1. https://tinyurl.com/yac8kodc
Dear Ms. Waugh,
Audit Committees - Reviews
Freedom of Information (S) Act 2002 (“The Act”)
I refer to your recent request in respect of the above and attach our
response herewith for consideration.
Please contact me as the officer responsible for responding to your
request if you have any further queries.
If, for any reason, you are not satisfied with this response, please refer
to the further information attached.
Yours faithfully
Freedom of Information Co-ordinator
Business Services: Legal & People (Legal)
Further Information: Aberdeenshire Council’s Review Procedure under the
Freedom of Information (Scotland) Act 2002 and the Environmental
Information (Scotland) Regulations 2004 can be accessed at the following
link: [1]http://www.aberdeenshire.gov.uk/council-...
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am post-dealain air a chur, a bhith an seo. Ma tha thu air am post-dealain
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beachdan an neach a chuir am post-dealain a tha ann an gin sam bith a
thèid a chur an cèill agus chan eil e a’ ciallachadh gu bheil iad a’
riochdachadh beachdan Chomhairle Shiorrachd Obar Dheathain.
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References
Visible links
1. http://www.aberdeenshire.gov.uk/council-...
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