The Commission’s two committees complement each other by reviewing on the Commission’s behalf current audit or policy issues. The committees consider what such issues mean for the Commission’s work programme, recommending to the Commission accordingly.
The Financial Audit and Assurance Committee reviews matters arising from the annual audit process in each council and joint board. It also reviews intelligence from other bodies concerned with local government such as the Ombudsman, Standards Commission and Information Commissioner.
The Performance Audit Committee reviews policy issues affecting local government. It also oversees scopes and draft reports of individual performance audits, as well as reviewing progress across performance audits as a whole.