Audit and Assurance Committee
For full details of the Committee’s Powers and Terms of Reference please see the published List of Committee Powers available from the Governance Documentation page.
Terms of Reference:
PURPOSE
To provide assurance to the Integration Joint Board (IJB) that it is fulfilling all its statutory requirements and on the adequacy and effectiveness of systems of internal control and assurance, with appropriate and consistent escalation and action in accordance with the scope of services as defined in the Integration Scheme.
Enable the IJB to deliver its statutory functions in line with the Health and Wellbeing Outcomes, National and Local policy directions, statutory principles of Integration and the vision, mission and values within Fife’s Strategic Plan.
COMPOSITION
Following expressions of interest from IJB members, the Chair of the Board will agree the membership of the Audit & Assurance Committee.
This will be composed of :
Not less than 4 voting members of the IJB, in addition to Professional Advisors and identified non-voting members.
The Committee will include at least two voting members of the IJB, one from NHS Fife and one from Fife Council.
The Chair and Vice-Chair will be appointed by the Chair of the IJB from the voting members and will serve for a two-year term with an option to reappoint at the discretion of the Chair of the IJB.
The Chair of the IJB cannot be a member of the Audit and Assurance Committee.
The Chair of the Audit and Assurance Committee cannot chair any other committee of the IJB.
The Chief Finance Officer of the IJB will be the Lead Officer for the Committee. The Head of Strategic Planning, Performance Strategic Commissioning will deputise in the absence of the Lead Officer.
Internal Auditor will be invited to attend the Committee.
External Audit will be invited to attend the Committee.
Risk Manager will be invited to attend the Committee.
MEETINGS
The Audit and Assurance Committee will meet a minimum of 6 times per financial year.
Where a member of the Committee misses 3 consecutive meetings they will cease to be a member of the committee unless there are exceptional circumstances which have been discussed with the Chair prior to their absence.
No meeting of the Audit and Assurance Committee will be rescheduled or cancelled, once agreed for the year, without prior discussion/notification with the Chair of the Committee and Lead Officer
QUORUM
The meeting shall be quorate when 2 voting members of the Committee are present, one from NHS Fife and one from Fife Council.
REMIT
Develop and approve an Annual Work Plan for the Committee beginning on 1 April each year monitoring progress throughout the year.
- To review and continually reassess the IJB view of governance, including internal control arrangements. strategic risk management and control, to assure that it remains fit for purpose.
- Review management arrangements and receive quarterly strategic Risk Management Updates and Reports.
- To review and approve the annual internal audit plan and Internal Audit Charter. Assure itself of the quality of Internal Audit and approve the appointment of internal auditors.
- To assure that arrangements for delegation of committee powers within the IJB structures promote independent judgement and assist with balance of power and the effective discharge of duties.
- To ensure that arrangements for Directions are robust and meet the requirements of the Integration Scheme.
- To review the overall Internal Control arrangements to provide assurance to the IJB and make recommendations to the IJB regarding signing of the Governance Statement.
- Oversee Information Governance on behalf of the IJB.
- Consider the Annual Financial Accounts and related matters before endorsing for submission and approval by the IJB.
- Assure the Board of compliance with Best Value Standards as set out by Audit Scotland.
- Assure the Board on training and compliance with legislation on ethics, counter fraud and corruption (including partner arrangements).
- Assure the Board that audit recommendations have been completed and used to drive improvement.
- Scrutinise the Corporate Risk Register and provide a bi-annual update on changes prior to the Corporate Risk Register being submitted to the IJB.
- Review and consider Reports on Internal Control and Corporate Governance; Internal Audit and External Audit, Risk Management; Standing Orders, Financial Regulations; Annual Accounts and other matters as required. Oversee progress against actions associated with internal and external audits.
- This Committee will undertake an annual process of self-assessment/self-evaluation as directed by the Board.
- This Committee will have oversight of the annual process of self-assessment/self-evaluation on behalf of the Board, to ensure the effectiveness of the self-evaluation governance process and for inclusion within the Annual Assurance Statement.
- Produce an Annual Statement of Assurance (as in Section 7 of the Governance Manual) for submission to the IJB and to both partner organisations.
AUTHORITY
In discharging its responsibilities in line with the agreed workplan, the Audit & Assurance Committee may seek information from:
Members of the Senior Leadership Team
Professional, Director or other Officers of the Board
External experts
REPORTING ARRANGEMENTS
Minutes from this Committee report to the IJB allowing the Chair to assure, reassure or escalate issues arising from this Committee to the Integration Joint Board.
The Audit & Assurance Committee will advise the Scottish Parliament Public Audit Committee of any matters of significant interest as required.
