Concessions

Internal audit

We have an ongoing internal audit programme to support best value. This ensures that our services:

• conduct financial affairs in line with established policies, procedures and relevant statute
• apply sound, adequate and appropriate accounting, financial and operational controls, and associated systems
• adopt sound methodologies, control and security measures when developing major new systems and significant enhancements to existing systems
• make arrangements for the safe custody of the council's assets and secure value for money when using council resources
• comply with relevant standards and codes of corporate governance
• provide assurance on risk and control issues relating to information systems

We report and publish findings and action plans through the council’s Standards and Audit Committee.

External audit and inspection

Regular audit and inspections are carried out in Fife by a wide range of external scrutiny agencies. These agencies act on behalf of the Scottish Government.

The National Scrutiny Plan for Local Government (add link) sets out the work that Scotland’s external scrutiny agencies will carry out with councils. This is supported by an Assurance and Improvements Plan for each council. This draws on the annual Shared Risk Assessment (SRA) undertaken by a Local Area Network that is made up of representatives from the relevant scrutiny agencies for the local authority.

A copy of the latest Fife Council Assurance & Improvement Plan can be found on the Audit Scotland website or in the publications list below.

You can find out more about the scrutiny agencies on their own websites:

• Education Scotland
• Care Inspectorate
• The Scottish Housing Regulator
• Healthcare Improvement Scotland
• Audit Scotland