Audit Committee Annual/External Reviews
Dear Norfolk County 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
Dear Megan Waugh
Freedom of Information Act 2000/Environmental Information Regulations 2004
Information Request ENQ-674949-S9C1S9
Thank you for your request for information received on 12/12/2023.
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Yours sincerely
Information Governance Team
Strategy and Transformation Department
County Hall , 5th Floor
Dear Megan Waugh
Freedom of Information Request ENQ-674949-S9C1S9
I refer to your request for information dated 12 December 2023.
You asked for:
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.
Our response:
Please find attached the agendas for the meetings that received the Annual
Audit Committee review reports for each of the past five years as
requested. Please note that report A covers 2019 to 2021 due to
prioritising the Covid-19 response. Agendas are published on the County
Council website.
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.
Our response:
We have not had an external review of the Audit Committee other than the
Council’s Annual Governance Statements, available on the website, which
mention the Committee’s work. The external auditor has access to the
Committee reports. The committee title has changed over time and is on
the front of each agenda as attached.
h[1]ttps://www.norfolk.gov.uk/what-we-do-and-how-we-work/our-budget-and-council-tax/statement-of-accounts
For your information the County Council did an internal assessment of the
Committee against the CIPFA document and reported this last year, here
[2]CMIS > Calendar of Meetings , page 146 to 153.
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Martineau Lane
Norwich
NR1 2DH
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Yours sincerely
Senior Information Compliance Officer
Information Compliance Team, Insight and Analytics, Strategy and
Transformation
Tel Dept: 01603 222661
County Hall, Martineau Lane, Norwich
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