TO STRIVE FOR BETTER THINGS
ATTACHMENT 1
ORDINARY MEETING OF COUNCIL 28 MAY 2019
AUDIT COMMITTEE MEETING 02 MAY, 2019
ITEM SUBJECT PAGE
ITEM-1 CONFIRMATION OF MINUTES
ITEM-2 COUNCIL'S ENTERPRISE RISK MANAGEMENT FRAMEWORK
9
ITEM-3 INTERNAL AUDIT REPORT 11
ITEM-4 GENERAL MANAGER’S EXPENSES 50
ITEM-5 STATUS REPORTS - AUDIT COMMITTEE MEETING 22 NOVEMBER 2018
51
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
ITEM SUBJECT PAGE
ITEM-1 CONFIRMATION OF MINUTES 3
ITEM-2 INDEPENDENT QUALITY ASSESSMENT OF INTERNAL AUDIT
3
ITEM-3 REVIEW OF AUDIT CHARTER - INTERNAL AUDITOR 3 ITEM-4 AUDIT COMMITTEE FORWARD PLAN 4
ITEM-5 INTERNAL AUDITORS REPORT 4
ITEM-6 GENERAL MANAGER'S EXPENSES 4
ITEM-7 STATUS REPORTS - AUDIT COMMITTEE MEETING 21 AUGUST 2018
5
QUESTION WITHOUT NOTICE 5
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
111 PRESENT
Mayor Dr M R Byrne (In the Chair) Clr M G Thomas
Clr A J Hay OAM Clr A N Haselden Clr S P Uno Mr Johnny Teong Mr Michael Blair OAM
112 IN ATTENDANCE
Mr Michael Edgar – General Manager Ms Kerrie Wilson – Internal Auditor 113 APOLOGIES
Adjunct Professor Jim Taggart OAM 114 TIME OF COMMENCEMENT
7.11 pm
115 TIME OF COMPLETION 9.04pm
116 DECLARATIONS OF INTEREST Nil.
117 ARRIVALS AND DEPARTURES
7.32pm Councillor Haselden arrived at the meeting during Item 2.
7.51pm Councillor Uno left the meeting and returned at 7.53pm during Item 2.
118 DISSENT FROM COUNCIL'S DECISIONS Nil.
119 ADJOURNMENT & RESUMPTION Nil.
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
ITEM-1 CONFIRMATION OF MINUTES
A MOTION WAS MOVED BY COUNCILLOR HAY OAM AND SECONDED BY COUNCILLOR UNO THAT the Minutes of the Audit Committee Meeting held on 21 August 2018 be confirmed.
THE MOTION WAS PUT AND CARRIED.
120 RESOLUTION
The Minutes of the Audit Committee Meeting held on 21 August 2018 be confirmed.
APOLOGIES
A MOTION WAS MOVED BY COUNCILLOR HAY OAM AND SECONDED BY MR JOHNNY TEONG THAT the apology from ADJUNCT PROFESSOR JIM TAGGART OAM be accepted and leave of absence granted.
THE MOTION WAS PUT AND CARRIED.
121 RESOLUTION
The apology from ADJUNCT PROFESSOR JIM TAGGART OAM be accepted and leave of absence granted.
7.32pm Councillor Haselden arrived at the meeting during Item 2.
7.51pm Councillor Uno left the meeting and returned at 7.53pm during Item 2.
ITEM-2 INDEPENDENT QUALITY ASSESSMENT OF INTERNAL AUDIT
Proceedings in Brief
Ken Robertson of Institute of the Internal Auditors addressed the Committee regarding this matter.
A MOTION WAS MOVED BY COUNCILLOR HAY OAM AND SECONDED BY COUNCILLOR UNO THAT the Recommendation contained in the report be adopted.
THE MOTION WAS PUT AND CARRIED.
122 RESOLUTION
The Independent Quality Assessment of Internal Audit be received.
ITEM-3 REVIEW OF AUDIT CHARTER - INTERNAL AUDITOR A MOTION WAS MOVED BY COUNCILLOR THOMAS AND SECONDED BY MR MICHAEL BLAIR OAM THAT the Recommendation contained in the report be adopted with the following in Part 4: Scope of Work of the Audit Charter – Internal Auditor:
The examination of compliance with policies, procedures, plans and legislation.
THE MOTION WAS PUT AND CARRIED.
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
123 RESOLUTION
The Audit Committee recommend to Council to adopt the revised Audit Charter – Internal Auditor (at Attachment 1) with the following in Part 4: Scope of Work of the Audit Charter – Internal Auditor:
The examination of compliance with policies, procedures, plans and legislation.
ITEM-4 AUDIT COMMITTEE FORWARD PLAN
A MOTION WAS MOVED BY MR MICHAEL BLAIR OAM AND SECONDED BY COUNCILLOR HASELDEN THAT the Recommendation contained in the report be adopted.
THE MOTION WAS PUT AND CARRIED.
124 RESOLUTION
The Forward Plan at Attachment 1 is considered by the Audit Committee, and following any identified changes, be adopted.
ITEM-5 INTERNAL AUDITORS REPORT
A MOTION WAS MOVED BY COUNCILLOR HASELDEN AND SECONDED BY COUNCILLOR UNO THAT the Recommendation contained in the report be adopted.
THE MOTION WAS PUT AND CARRIED.
125 RESOLUTION The report be received.
ITEM-6 GENERAL MANAGER'S EXPENSES
A MOTION WAS MOVED BY COUNCILLOR HAY OAM AND SECONDED BY COUNCILLOR HASELDEN THAT the Recommendation contained in the report be adopted.
THE MOTION WAS PUT AND CARRIED.
126 RESOLUTION
1. The report be received.
2. The expenses of $Nil be noted.
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
ITEM-7 STATUS REPORTS - AUDIT COMMITTEE MEETING 21 AUGUST 2018
A MOTION WAS MOVED BY COUNCILLOR UNO AND SECONDED BY MR JOHNNY TEONG THAT the Recommendation contained in the report be adopted.
THE MOTION WAS PUT AND CARRIED.
127 RESOLUTION The report be received.
QUESTIONS WITHOUT NOTICE
128 VALUATIONS AND REPORTING OF COMMUNITY LAND
Councillor Hay OAM asked if Council could have a look at the way the valuations and reporting of Community Land and Operational Land Holdings can be standardised to the highest standard. Could the Audit Committee be provided with a report?
The General Manager advised he would take the question on notice 129 AUDITS
Councillor Haselden asked whether the Auditor gives advanced notice to the division/person when conducting an audit.
The Internal Auditor advised that she has to advise the various Managers about the scheduled audits to be undertaken so that audit undertaken addresses all key risks.
Councillor Haselden further asked if there is any way in the various functions, operations and processes that the Internal Audit conducts, that advanced notice could enable a staff member to cover their tracks or take some action to fraud investigations.
The Internal Auditor advised that if it is an investigation, no fore-warning is given. It was further advised that the Council uses a variety of systems whereby data is available and cannot be deleted. These are accessible by the Internal Auditor.
The General Manager added that most of Council’s work (Correspondence and financials) are done electronically and have an in-built audit trail.
130 AUDIT OF LOCAL COUNCIL CREDIT CARDS
Councillors Uno and Thomas asked if in light of the media surrounding Audit of local Council credit cards, Council could put out an article to advise our residents that our Council is performing well in terms of the risk perspective.
The General Manager advised he would take the question on notice.
ORDINARY MEETING OF COUNCIL 28 MAY 2019
MINUTES of the duly convened Audit Committee Meeting of The Hills Shire Council held in the Council Chambers Baulkham Hills on 22 November 2018
131 CHRISTMAS WISHES
Mr Blair OAM and the Mayor wished all Councillors, staff and colleagues on the Audit Committee a Merry Christmas and prosperous New Year!
The Minutes of the above Meeting were confirmed at the Audit Committee Meeting held on TBA
MAYOR GENERAL MANAGER