Issue - meetings

To review the Audit Committee Terms of Reference for the 2026/2027 municipal year.

The Head of Governance, Audit and Procurement presented the report which sought adoption of the Committee’s Terms of Reference for the 2026/2027 municipal year.

There was a requirement in the Council’s Constitution that all committees annually review their Terms of Reference at the first meeting following Annual Council.

The Audit Committee Terms of Reference reflected the requirements of the council under the Local Audit & Accountability Act 2014 in respect of the appointment of External Auditors.  There were only minor amendments to the Terms of Reference in relation to the new requirements on Global Internal Standards and the compliance with these standards to ensure Internal Audit maintained independence and objectivity.

Upon being put to the vote it was:

RESOLVED – that:

a)    the report be noted; and

b)   the Audit Committee Terms of Reference for the 2026/2027 municipal year be adopted.