2 Recommendations of the Audit Committee meeting held on 27 November 2013

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Council Meeting Agenda 24/02/14

2 Recommendations

of

the

Audit Committee meeting

held on 27 November 2013

Abstract

Council's Audit Committee held its most recent meeting on 27 November 2013. This report presents the recommendations of that Audit Committee meeting for consideration by Council. A schedule of reports and committee recommendations is presented as an attachment to this report.

Officers' recommendation

That Council resolve to adopt the recommended Council resolutions contained in Attachment 1 (as annexed to the minutes) reflecting the recommendations from the Audit Committee meeting held on 27 November 2013.

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Council Meeting Agenda 24/02/14 Responsible acting director: Greg Hall

Corporate Services

___________________________________________________________________ 1. Purpose

To present to Council the recommendations of the Audit Committee meeting held on 27 November 2013. A schedule of reports and committee

recommendations is presented as an attachment to this report. 2. Policy implications and relevance to council plan

The Audit Committee Charter provides that recommendations of the Audit Committee are not binding until considered and adopted by Council. As detailed in the Council Plan 2013-17.

We will provide customer focused financial management processes, budget systems and valuation practices in accordance with professional standards and legislative requirements.

We will provide open and transparent processes and strong accountability to the community.

3. Background

This report aims to summarise the issues considered at the Audit Committee meeting held on 27 November 2013. The report is also intended to clearly identify those matters requiring Council resolution and adoption and those matters that are presented to be “received and noted”.

Full copies of papers presented to the Audit Committee can be accessed by Councillors via ECM. Assistance in locating these papers can be provided by the Governance unit.

4. Outline of key issues/options

As recorded in the minutes of the Audit Committee meeting held on 27 November 2013, the following papers were presented:

A1 Standard Questions for Tabling at the Audit Committee Meetings A2 Business Arising

A3 Strategic Risk Update November 2013 A4 Disaster Recovery Exercise

A5 Revised Strategic Internal Audit Plan 2013-16

A6 Project Management - Ashburton Library and Learning Centre review - Internal Audit Report

A7 Report from Internal Auditor - Internal Audit Report

A8 Independent Broad-based Anti-corruption Commission (IBAC)

A9 Year End update and Audit Closing Report for the year ended 30 June 2013

A10 Audit Committee Administrative Matters

A summary of the content of the reports tabled and identification of the required Council action is contained in Attachment 1.

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Council Meeting Agenda 24/02/14 5. Consultation/communication

Not applicable.

6. Financial and resource implications

Council's operating budget provides funds for the Internal Audit Program and for implementation costs associated with these Audit recommendations. 7. Governance issues

Officers involved in the preparation of this report have no conflict of interest. The list of prescribed human rights contained in the Victorian Charter of Human Rights and Responsibilities has been reviewed in accordance with Council's Human Rights Compatibility Assessment Tool and it is considered that the proposed actions contained in this report present no breaches of, or infringements upon, those prescribed rights.

8. Social and environmental issues

The contents of this report are consistent with Council's desire to provide solid financial and governance frameworks to support the enhancement of urban environmental and social amenity.

9. Conclusion

This report presents to Council the recommendations of the Audit Committee meeting held on 27 November 2013.

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Attachment 1

Summary of reports tabled at Audit Committee meeting held

27 November 2013

Report No

Report Title Summary of Content Recommended Council

Resolution

A1 Standard Questions for Tabling at the Audit Committee meetings

Audit Committee Members were given the opportunity to:

1. Ask Auditors present if their work had been obstructed in any way. Auditors present responded that no obstructions had been experienced. 2. Ask if there were any matters such as breach of legislation or practices

that need to be brought to the attention of the Audit Committee. None were identified.

3. Request a discussion of any matter with the Auditors in the absence of management and other staff. No matters were identified.

Council note the responses of Officers, Auditors and Members, to the standard questions outlined in this report.

A2 Business Arising This report updated the Audit Committee on matters raised at previous meetings and provided follow up information on queries raised by

Committee members. The Committee noted the actions taken in response to matters arising from the minutes of the previous meeting.

Council note the actions taken in response to matters arising from the minutes of previous meetings as outlined in Attachment 1 (as annexed to the Audit Committee minutes). A3 Strategic Risk Update

November 2013

This report updated the Audit Committee on the implementation of Council's risk management activities, specifically Council's new strategic risk register.

Council receive and note the report

A4 Disaster Recover Exercise This report updated the Audit Committee on the result of the organisation wide Disaster Recovery Exercise (DRE) held on 13 September 2013.

Council receive and note the report A5 Revised Strategic Internal

Audit Plan 2013-16

This report updated the Audit Committee with the revised Strategic Internal Audit Plan (Appendix 1) which took into consideration feedback provided by the Audit Committee at the May 2013 meeting.

Council approve the remaining two years of the revised Strategic Internal Audit Plan 2013-16 and to refer it to as recommended by the Audit Committee.

A6 Project Management - Ashburton Library and Learning Centre review - Internal Audit Report

This report updated the Audit Committee on the outcomes of the Project Management review of the Ashburton Library and Learning Centre. This review was completed in accordance with the 2013-14 internal audit plan. Management agreed with the recommendations contained in the report and will implement them by the agreed dates.

Council receive and note the report.

A7 Report from Internal Auditor - Internal Audit Report

This report updated the Audit Committee on the progress of the internal audit plan and status of audit recommendations arising from finalised internal audit reports.

Council receive and note the report.

A8 Independent Broad-based Anti-corruption

Commission (IBAC)

This report updated the Audit Committee about the purpose, objectives and functions of IBAC.

Council receive and note the report

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______________________________________________________________________________________

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Attachment 1

Summary of reports tabled at Audit Committee meeting held

27 November 2013

A9 Year End update and Audit Closing Report for the year ended 30 June 2013

The Audit Committee reviewed the Audit Closing Report which advised that no significant issues were identified during the audit.

Council receive and note the report

A10 Audit Committee Administrative Matters

1. The Committee noted that the recommendations from the previous Audit Committee meeting of 21 August 2013 had been reviewed and

endorsed by Council at the Council meeting held on 23 September 2013. The appropriate Council minute was provided to the Audit Committee.

2. The Audit Committee reviewed progress against the 2013-14 Audit Committee Annual Plan noting that all required activity to date has been completed.

3. Receivables Report. The outstanding receivables report as at 30 September 2013 was reviewed.

4. The Committee was updated on the progress of the September 2013 Quarterly Performance Report.

5. The Committee was updated on recent reports released by the Victorian Auditor-General.

6. The Audit Committee reviewed the provision of annual leave balances in excess of 40 days as at 30 September 2013.

7. The Audit Committee reviewed the Lost Time Injury Frequency Rate (LTIFR) and Lost Time Injury Claims from 1 October 2012 to 30 September 2013.

8. The Audit Committee Self Assessment Survey was reviewed and discussed.

Council receive and note the report.

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Appendix 1

Strategic Internal Audit Plan - Year 2 and 3 revised

Year

2

2014Ͳ15 Directorate 1 AccountsPayable CorporateServices 2 Purchasing(includingpurchasingcards) Councilwide 3 ContinuousMonitoring Councilwide 4 AssetManagement EnvironmentandInfrastructureServices 5 RoadManagementPlan EnvironmentandInfrastructureServices 6 BuildingMaintenance EnvironmentandInfrastructureServices 7 BusinessContinuity CorporateServices 8 LibraryManagement CommunityDevelopment 9+ ArtsPrecinctManagement CommunityDevelopment InternalAuditPlanning Followup&reporting

Year

3

2015Ͳ16 Directorate 1 ContractManagement CouncilwideͲTBA

2 MajorProjectsManagementͲTBA EnvironmentandInfrastructureServices 3 ContinuousMonitoring Councilwide 4 Food&PublicHealthandWellbeingActs CommunityDevelopment 5* AnimalRegistration CityPlanning 6* Fleetmanagement CorporateServices 7 Budgeting&Reporting(includingLong TermFinancialStrategy) CorporateServices 8* CashHandling Councilwide 9* InformationTechnology.Ͳlicenseor projectmanagement CorporateServices InternalAuditPlanning Followup&reporting

*ͲAdditionstorevisedauditplan(postMay2013).

+ͲMovedforwardfrom2015Ͳ16to2014Ͳ15.

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