Section 81 Local authorities to appoint governance and audit committeesF7I1

review and scrutinise the authority's financial affairs,

make reports and recommendations in relation to the authority's financial affairs,

review and assess the risk management, internal control F2, performance assessment and corporate governance arrangements of the authority,

make reports and recommendations to the authority on the adequacy and effectiveness of those arrangements,

review and assess the authority's ability to handle complaints effectively,

make reports and recommendations in relation to the authority's ability to handle complaints effectively,

oversee the authority's internal and external audit arrangements, and

review the financial statements prepared by the authority.