ECFRS Audit Committee

How the Audit Committee operates

The Committee is an independent body and will seek assurance over the adequacy of the following:

• The risk management and the internal control framework operated by the Chief Fire Officer.
• The effectiveness of the governance arrangements.
• The appointment, support and quality of the work of internal and external auditors as they provide assurance on risk management, internal controls and the annual accounts through their work.
• Financial and non-financial performance to the extent that it affects the PFCC’s exposure to risk, weakens the control environment and undermines their ability to provide good value for money.
• The financial reporting process.
• The contract procedures rules, financial regulations and code of conduct and behaviour.

An overview of the Scheme of Governance (September 2022) is available via this link.