AUDIT COMMITTEE

 

1.       CONSTITUTION

 

1.1     At a meeting held at Templeton House on 27 August 1996, the Northern Ireland Local Government Officers’ Superannuation Committee resolved to establish a standing Committee, without Executive responsibilities, to be known as the Audit Committee, in accordance with terms of reference which were adopted on 22 October 1996.

 

 

2.       MEMBERSHIP

 

2.1     The membership of the Audit Committee shall consist of members appointed by the Committee.

 

2.2     The duties and responsibilities of a member of the Audit Committee are in addition to those set out for a member of the Northern Ireland Local Government Officers’ Superannuation Committee.

 

2.3     The Chairman of the Committee shall be the Deputy Chairman of the Northern Ireland Local Government Officers’ Superannuation Committee.

 

2.4     The Audit Committee will be provided with a secretarial function by the Finance Manager.

 

 

3.         AUTHORITY

 

3.1     The Audit Committee is an advisory body.

 

3.2     The Audit Committee is authorised by the Northern Ireland Local Government Officers’ Superannuation Committee to investigate any activity within its terms of reference it deems appropriate.  It is authorised to seek any information from any officer or employee of the organisation, all of whom are directed to co-operate with any request made by the Committee.

 

3.3     The Audit Committee is authorised to obtain independent professional advice if it considers this necessary.

 

 

4.       MEETINGS

 

4.1     The Audit Committee will meet at least 2 times a year, once in May and once in October.

 

4.2              A minimum of 2 members of the Audit Committee will be present for the meeting to be deemed quorate.

 

4.3     Audit Committee meetings will normally be attended by the Secretary, the Deputy Secretary and Finance Manager.

 

4.4     The Internal Auditor and the External Auditor shall normally attend meetings where business relevant to them is discussed.

 

4.5     The Audit Committee may ask any other officials of NILGOSC to attend to assist it with its discussions on any particular matter.

 

4.6     The Audit Committee may ask any or all of those who normally attend but who are not members to withdraw to facilitate open and frank discussion of particular matters.

 

4.7     The Audit Committee Chairman may convene a meeting upon the written request of any Committee Member.

 

4.8     The Internal or External Auditors may request a meeting if they consider it necessary.

 

4.9     The Secretary, as Accounting Officer, may ask the Committee to convene further meetings to discuss particular issues on which he wants the Committee’s advice.

 

 

5.         ACCESS

 

5.1     The Internal Auditors and the External Auditors will have free and confidential access to the Chair of the Audit Committee.

 

 

6.         REPORTING

 

6.1     The Audit Committee will formally report back in writing to the Northern Ireland Local Government Officers’ Superannuation Committee after each meeting.

 

 

7.         RESPONSIBILITIES

 

7.1     The Audit Committee will advise the Northern Ireland Local Government Officers’ Superannuation Committee on:

 

·        the strategic processes for risk, control and governance and the Statement on Internal Control.

 

·        the accounting policies, the accounts, and the annual report of the organisation, including the process for review of the accounts prior to submission for audit, levels of errors identified, and management’s letter of representation to the external auditors.

 

·        the planned activity and results of both internal and external audits.

 

·        adequacy of management response to issues identified by audit activity, including external audit’s management letter.

 

·        assurances relating to the corporate governance requirements for the organisation.

 

·        proposals for tendering for Internal Audit services.

 

 

8.         DUTIES

 

8.1     To ensure that there is an open avenue of communication between the Local Government Auditors, the Internal Auditors and the Northern Ireland Local Government Officers’ Superannuation Committee. 

 

8.2     Consider in consultation with the Local Government Auditor the nature and scope of audit plans.

 

8.3     Review the organisation’s annual financial statements and related reports.

 

8.4     Consider and review with Management and the Local Government Auditor significant findings during the year and Management’s responses thereto.

 

8.5     Consider and review with the Local Government Auditor the adequacy of the organisation’s systems of internal control including computerised information systems controls and security.

 

8.6     Appoint an internal audit service and ensure the Committee’s internal audit service meets, or exceeds, the standards specified in the Government’s Internal Audit Manual, complies in all other respects with these guidelines and meets agreed levels of service.

 

8.7     Consider the internal audit reports, including value for money reports and the arrangements for their implementation.

 

8.8     Consider any other matters referred by the Northern Ireland Local Government Officers’ Superannuation Committee which are within the Audit Committee’s scope of responsibility.

 

8.9     Report at least once a year to the Northern Ireland Local Government Officers’ Superannuation Committee on the discharge of its duties.

 

 

9.         INFORMATION REQUIREMENTS

 

9.1       At the May meeting, the Audit Committee will be provided with:

 

·        The Internal Audit Strategy and Plan for the year going forward

 

·        An Audit Strategy Plan from the Local Government Auditor

 

·        An Annual Risk report

 

·        A report summarising any significant changes to NILGOSC’s Risk Register

 

·        An Annual Fraud Report

 

·        The Accounting Officer’s draft Statement on Internal Control

 

·        The Internal Audit’s Annual Opinion and Report of Recommendations.

 

 

9.2       At the October meeting, the Audit Committee will be provided with:

 

·        Revised Terms of Reference of Audit Committee

 

·        The Draft Accounts of NILGOSC

 

·        External Audit’s management letter

 

 

 

 

STAFFING COMMITTEE

 

 

1.       CONSTITUTION

 

1.1     At a meeting held at Templeton House on 26 March 2002, the Northern Ireland Local Government Officers’ Superannuation Committee resolved to establish a sub-committee, to be known as the Staffing Committee which would be responsible for the initial consideration of all staffing matters.

 

 

2.       MEMBERSHIP

 

2.1     The membership of the Staffing Committee shall consist of a minimum of 4 members appointed by the Committee.

 

2.2     The duties and responsibilities of a member of the Staffing Committee are in addition to those set out for a member of the Northern Ireland Local Government Officers’ Superannuation Committee.

 

2.3     The Chairman of the Committee shall be appointed by the Management Committee.

 

2.4     The Staffing Committee will be provided with a secretarial function by the Human Resources Manager.

 

 

3.         AUTHORITY

 

3.1     The Staffing Committee is an advisory body.

 

3.2     The Staffing Committee is authorised by the Northern Ireland Local Government Officers’ Superannuation Committee to investigate any activity within its terms of reference it deems appropriate.  It is authorised to seek any information from any officer or employee of the organisation, all of whom are directed to co-operate with any request made by the Committee.

 

3.3     The Staffing Committee is authorised to obtain independent professional advice if it considers this necessary.

 

 

4.       MEETINGS

 

4.1     The Staffing Committee will meet whenever it deems appropriate.

 

4.2     A minimum of 2 members of the Staffing Committee will be present for the meeting to be deemed quorate.

 

4.3     Staffing Committee meetings will normally be attended by the Secretary, the Deputy Secretary and the Human Resources Manager.

 

4.4     The Staffing Committee may ask any other officials of NILGOSC to attend to assist it with its discussions on any particular matter.

 

4.5     The Staffing Committee may ask any or all of those who normally attend but who are not members to withdraw to facilitate open and frank discussion of particular matters.

 

4.6     The Staffing Committee Chairman may convene a meeting upon the written request of any Committee Member.

 

 

5.         REPORTING

 

5.1     The Staffing Committee will circulate copies of the minutes of its meetings to the Northern Ireland Local Government Officers’ Superannuation Committee after each meeting.

 

 

6.         RESPONSIBILITIES

 

6.1     The Staffing Committee will advise the Northern Ireland Local Government Officers’ Superannuation Committee on:

 

·        Staffing strategy

 

·        Staffing, Employment, Health and Safety and Equality policies

 

·        Contractual arrangements for staff. This is to include scrutiny of termination payments.

 

·        The remuneration and terms of service of all staff members

 

·                     Discretionary Policies under the Local Government Pension Scheme Regulations (Northern Ireland) 2002 including the Policy Statement under Regulation 108 and the Abatement Policy under Regulation 112.

 

·        Non pay rewards and staff benefits