FOI release

Audit Committee Annual/External Reviews

This request was refused in full, so we didn't provide the information the requester asked for. This may include information where we can neither confirm nor deny that we hold it.

Case reference FOI2023/02018

Published 28 December 2023

Request

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.

Response

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.

This information is publically available on the Herefordshire Council website and can be viewed via the following link:

https://councillors.herefordshire.gov.uk/ieListDocuments.aspx?CId=568&MId=9126&Ver=4

As such we consider this information to be exempt under Section 21 of the Freedom of Information Act 2000 because it is reasonably accessible to you via other means. Please take this letter as a refusal notice under S17 of the Act.

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.

This information is publically available on the Herefordshire Council website and can be viewed via the following link:

https://councillors.herefordshire.gov.uk/ieListDocuments.aspx?CId=568&MId=9126&Ver=4

As such we consider this information to be exempt under Section 21 of the Freedom of Information Act 2000 because it is reasonably accessible to you via other means. Please take this letter as a refusal notice under S17 of the Act.

Documents

There are no documents for this release.

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