Terms of reference

Audit and Governance Committee

Terms of Reference

Statement of Purpose

The Audit and Governance Committee will be a key component of KMFRA’s corporate governance. It will provide an independent and high-level focus on the audit, assurance and reporting arrangements that underpin good governance and financial standards.
                                
The purpose of this Committee is to provide independent assurance to the Authority of the adequacy of the risk management framework and the internal control environment. It will provided an independent review of KMFRA’s governance, risk management and control frameworks and will oversee the financial reporting and annual governance processes. It will also oversee internal audit and external audit, helping to ensure efficient and effective assurance arrangements are in place.

Governance, Risk and Control

1.    To approve the Authority’s corporate governance arrangements against the Chartered Institute of Public Finance and Accountancy’s (CIPFA) good governance framework, including the ethical framework and consider the local Code of Corporate Governance.        
                        
2.    To review the financial Annual Governance Statement (AGS) prior to approval and consider whether it properly reflects the risk environment and supporting assurances, taking into account internal audit’s opinion on the overall adequacy and effectiveness of the Authority’s framework of governance, risk management and control.
 
3.    To consider the Authority’s arrangements to secure value for money and review assurances and assessments on the effectiveness of these arrangements.                                
4.    To approve the Authority’s framework of governance assurance (excl Operational assurance) and ensure that it adequately addresses the risks and priorities of the Authority.                                
                                
5.    To monitor and approve the effective development and operation of fraud and risk management in the Authority.                                
                                
6.    To consider reports on the effectiveness of internal controls and monitor the implementation of agreed actions.                                                        
7.    To review the governance and assurance arrangements for significant partnerships or collaborations.                                

Internal Audit                                
                                
8.    To approve the Internal Audit Charter.                                                        
9.    To approve proposals made in relation to the appointment of external providers of internal audit services and to make recommendations.                                                        
10.    To approve the risk-based internal audit plan, including internal audit’s resource requirements, the approach to using other sources of assurance and any work required to place reliance upon those other sources.                
                                
11.    To consider any impairments to independence or objectivity arising from additional roles or responsibilities outside of internal auditing of the head of internal audit. To approve and periodically review safeguards to limit such impairments.                                                    
12.    To consider reports from the Head of Internal Audit on internal audit’s performance during the year, including the performance of external providers of internal audit services. These will include:                                 
                                
•    To consider the Head of Internal Audit’s Annual report:                

•    To consider summaries of specific internal audit reports as requested.                                                    
•    To receive reports outlining the action taken where the head of internal audit has concluded that management has accepted a level of risk that may be unacceptable to the Authority or there are concerns about progress with the implementation of agreed actions.                            

13.    To consider a report on the effectiveness of internal audit to support the Annual Governance Statement, where required to do so by the Accounts and Audit Regulations.                                                            
External Audit                                
                                
14.    Consider the external auditor’s annual assessment of its independence and review of any issues raised by Public Sector Audit Appointments (PSAA).            
                                
15.    To consider the external auditor’s Audit Plan, Audit Findings Report and Annual letter.                                                
16.    To comment on the scope and depth of external audit work and to ensure it gives value for money.
                
Financial Reporting                                
                                
17.    To consider the Audit Risk Assessment, review of accounting policies and the basis of accounting estimates and assumptions applied by management                                
                                
18.    To review the annual statement of accounts. Specifically, to consider whether appropriate accounting policies have been followed and whether there are concerns arising from the financial statements or from the audit that need to be brought to the attention of the Authority.                                
                                
19.    To consider the Authority's Treasury Strategy, Mid-year Treasury Update and Treasury Outturn Report
                                
Accountability Arrangements                                
                                
20.    To report annually to those charged with governance on the committee’s findings, conclusions and recommendations concerning the adequacy and effectiveness of their governance, risk management and internal control frameworks, financial reporting arrangements, and internal and external audit functions.                

Agreed by the Authority on 27 April 2021 and amended on 29 June 2023

Hearings panel

Terms of reference

1. To consider and make decisions, where it is appropriate, on behalf of the Authority on: 

a) Any allegation of misconduct referred to it under the Authority’s Disciplinary Policy for Senior Officers.

b) Appeals under the Firefighters’ Pension Scheme and the New Firefighters’ Pension Scheme.

 c) Appeals on matters that are the subject of collective negotiation. 

d) Allegations that a Member has breached the Authority’s Code of Conduct (following investigation in accordance with the Authority’s Arrangements for Dealing with Code of Conduct Complaints under the Localism Act 2011). 

The Hearings Panel will be chaired by the Vice-Chair of the Authority in accordance with 2.7 of the Authority’s Standing Orders. 

Membership of the Hearings Panel is not fixed and can vary from Panel to Panel depending on the reasons for which it is convened. Representation on the Panel will be nominated by the relevant party Group Leader

KENT AND MEDWAY FIRE AND RESCUE AUTHORITY 

SENIOR OFFICER APPOINTMENT, CONDITIONS AND CONDUCT COMMITTEE (SOACC) 

TERMS OF REFERENCE 

1. To consider and make decisions on behalf of the Authority, as they affect Gold Book Officers (Chief Executive and Directors), on the following: 

a) terms and conditions of employment, including remuneration framework 

b) selection and appointment process 

2. To consider and make decisions on behalf of the Authority on the performance of the Chief Executive and act as “grandparent” to the Directors. 

3. To agree the establishment of a Hearings Panel to consider any cases referred to it under the Authority’s Disciplinary Policy for Senior Officers. The Hearings Panel will consist of three Members of the Authority, including the Vice-Chair of the Authority and support from either an external HR advisor or legal advisor or both, where appropriate. 

4. To review and consider any appeals referred to it against the dismissal of the Chief Executive, a member of the Corporate Management Board or one of the Authority’s Statutory Officers as outlined in the Authority’s Disciplinary Policy for Senior Officers. 

In accordance with Standing Order 2.6 and 2.8 the SOACC Committee will be chaired by the Chair of the Authority. 

In accordance with Standing Order 2.7 the Hearings Panel will be chaired by the Vice-Chair of the Authority.