Joint Independent Audit Committee – Terms of Reference

The Audit Committee is responsible for enhancing public trust and confidence in the governance of the Office of the Police and Crime Commissioner (OPCC) and South Yorkshire Police (SYP).  It also assists the Police and Crime Commissioner in discharging statutory responsibilities in holding the Force to account.  This is achieved by:

  • Advising and supporting the PCC, Chief Constable of SYP (CC) and statutory officers in ensuring that effective governance arrangements are in place and functioning efficiently and effectively, making any recommendations for improvement.
  • Providing independent assurance on the adequacy and effectiveness of the OPCC and SYP internal control environment, risk management framework, and the integrity of the financial reporting and annual governance processes.
  • Overseeing the effective application of the local code of governance and financial reporting processes, including production of the Annual Governance Statements.
  • Scrutinising the effectiveness of the Chief Constable’s Anti Fraud, Bribery and Corruption strategy and any supporting policies, making recommendations for improvement as appropriate.
  • Ensuring effective value for money arrangements are in place through oversight of the PCC’s Value for Money strategy and delivery against this.
  • Independently scrutinising financial and non-financial performance to the extent that it affects the OPCC’s and SYP’s exposure to risk and weakens the internal control environment.
  • Scrutinising the effectiveness of the PCC’s Treasury Management strategy and any supporting policies, making recommendations for improvement as appropriate
  • Approving internal and external audit work programmes and associated fees.
  • Overseeing the independence, objectivity, performance and professionalism of the internal audit service.
  • Considering reports and recommendations of internal audit reports and monitoring the effective completion of any recommendations within the timescales identified.
  • Considering reports and recommendations of external audit and inspection agencies where there are implications for governance, risk management or control.
  • Carrying out assurance activity commissioned by the PCC and / or the CC.