Audit committees and scrutiny committees: working together
Effective, member-level oversight of financial matters is a cornerstone of good governance.
This is a guide for councillors on audit committees and scrutiny committees on how member-level activity on audit, and councils’ scrutiny functions, can work more closely. The guide suggests practical ways for these councillors, and the officers supporting those roles, to share information and work together better to ensure robust financial oversight.
Our thanks to colleagues at CIPFA, the NAO and the local councils and councillors who assisted us in the preparation of this document.