Council's Audit Committee praised for best practice in Scotland

Wednesday, July 12 2006

Scottish Borders Council's watchdog Audit Committee has been singled out for special praise by Audit Scotland. In its annual Overview of Local Authority Audits, the Committee has been a given a page to itself as an example of best practice in Scotland. It is believed to be the first time that a Council Audit Committee has been highlighted in this way.

"We have worked very hard over the last three years to make ourselves the best Committee of its kind in Scotland," said Committee Chairman, Councillor Alasdair Hutton. "It is very encouraging to see what we have done being recognised nationally."

The Council's Audit Committee oversees the way each department operates and encourages them to improve if they need it.

The Committee was especially praised for "having a positive impact on the Council's overall corporate governance framework", for its willingness to include members from outside the Council with business and audit experience and for securing the services of Sir Robert Smith, the author of the Smith Report, on the conduct of Audit Committees to advise it on best practice.

"We have also made a huge effort to drive the understanding of the importance of assessing all the risks to the Council's operations into every department of the Council. Our work is now well ahead of most other Councils in the country," said Councillor Hutton.

Among the points which Audit Scotland and the external auditors, Scott Moncrieff, found to praise were:
" All elected and non-elected members appear to work together effectively to allow the Council's Audit Committee to provide a robust forum for audit scrutiny and review.
" The elected members are able to put their political views to one side and view the reports of auditors and council officials in an objective manner.
" The Chief Executive provides regular presentations to the Audit Committee on key issues such as structural change and strategic direction, which provides members with useful information to aid their consideration of internal and external audit recommendations.
" The Audit Committee has developed good working relations with Council officials and auditors. This has allowed the Audit Committee to become fully engaged with auditors and officials in discussing issues arising from both internal and external audit reports.
" The Audit Committee has demonstrated a real interest in following through progress made by the Council in addressing audit recommendations. An example of this is the Audit Committee's continual monitoring of the Council's progress in developing its risk management arrangements which has been the subject of audit concern.

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PR.209ce(m)aw Date of issue: 10/07/06 Time of issue: 10:16:37

Reference: News-15763, Contact the Author