MINUTES

 

Audit Committee

 

27 August 2019

 

 

 

 

 

 

 


Audit Committee Minutes                                                                                       27 August 2019

Table of Contents

1          Introduction and Welcome. 3

2          Apologies / Members on Approved Leave of Absence. 3

3          Declarations of Interest 3

4          Confirmation of Minutes. 3

5          Business Arising. 4

5.1             Office of the Auditor General's Performance audit 2019 - fraud prevention local government - findings and recommendations. 4

5.2             Review of the City of Vincent audit log. 5

5.3             Payroll internal audit findings. 9

6          General Business. 10

6.1             Expressions of interest advertisement for External Members of the audit committee. 10

6.2             Review of Delegation to the Audit Committee. 10

7          Next Meeting. 10

8          Closure. 10

 

 


Audit Committee Minutes                                                                                       27 August 2019

MINUTES OF City Of Vincent
Audit Committee
HELD AT THE Committee Room, Administration and Civic Centre
244 Vincent Street, Leederville

ON Tuesday, 27 August 2019 AT 1pm

 

PRESENT:                 Mayor Emma Cole                       Mayor

                                 Cr Dan Loden                               Presiding Member

                                 Cr Susan Gontaszewski               South Ward

                                 Cr Joshua Topelberg                   South Ward

IN ATTENDANCE:     David MacLennan                        Chief Executive Officer

                                 Vanisha Govender                       Executive Manager Financial Services

                                 Meluka Bancroft                           Manager Governance, Property & Contracts

                                 Steven Tweedie                            Governance Advisor

                                 Sharron Kent                               Council Support Officer

1            Introduction and Welcome

The Presiding Member, Dan Loden, declared the meeting open at 1pm and read the following Acknowledgement of Country statement:

 

“The City of Vincent would like to acknowledge the Traditional Owners of the land, the Whadjuk people of the Noongar nation and pay our respects to Elders past, present and emerging”.

2            Apologies / Members on Approved Leave of Absence

Apologies

 

Mr Conley Manifis                                                   External Independent Member

Ms Elizabeth Hunt                                                    External Independent Member

3            Declarations of Interest

Nil

4            Confirmation of Minutes

The Presiding Member, Cr Dan Loden, sought a mover to confirm that the Minutes of the Audit Committee held on 11 June 2019 be confirmed.

 

motion and Committee Decision

Moved: Cr Topelberg , Seconded: Cr Gontaszewski

That the Minutes of the Audit Committee held on 11 June 2019 be confirmed.

 

carried Unanimously (4-0)

For:             Cr Loden, Mayor Cole, Cr Gontaszewski and Cr Topelberg

Against:      Nil

(Mr Manifis and Ms Hunt were apologies for this meeting)

 


Audit Committee Minutes                                                                                       27 August 2019

5            Business Arising

5.1          Office of the Auditor General's Performance audit 2019 - fraud prevention local government - findings and recommendations

TRIM Ref:                  D19/42222

Authors:                   Sharron Kent, Council Support Officer

Meluka Bancroft, Manager Governance, Property and Contracts

Authoriser:                David MacLennan, Chief Executive Officer

Attachments:             1.       Western Australian Auditor General's report - 'Fraud prevention in local governments' - 15 August 2019  

2.       City's response to the Western Australian Auditor General's report - 'Fraud prevention in local government'   

Recommendation:

That the Audit Committee recommends to Council that it:

1.       RECEIVES the Western Australian Auditor General’s Report ‘Fraud prevention in local governments’, which was tabled in Parliament on 15 August 2019, at Attachment 1; and

2.       NOTES that the actions arising from the findings and recommendations in the report, as listed in the City’s response to the report, at Attachment 2, will be included in the City's audit log until completion.

Committee Decision Item 5.1

Moved: Cr Gontaszewski, Seconded: Cr Topelberg

That the recommendation be adopted.

Note: Cr Gontaszewski requested the following amendments (amendments underlined) to the actions arising from the findings and recommendations in the report (Attachment 2), and that administration include these in the Audit Log:

6.       Document clear internal processes and systems to report fraud

The City will investigate systems and processes to report, review and manage any potential fraud, including anonymous reporting and the escalation of fraud reporting.  The proposed implementation date is December 2020.

7.       Collect, review and manage fraud information and identify trends and emerging issues

The fraud reporting system, as referred to in 6. above, should enable this data to be easily compiled.  Governance will periodically review the data annually.

carried Unanimously (4-0)

For:             Cr Loden, Mayor Cole, Cr Gontaszewski and Cr Topelberg

Against:      Nil

(Mr Manifis and Ms Hunt were apologies for this meeting)

 


Audit Committee Minutes                                                                                       27 August 2019

 

5.2          Review of the City of Vincent audit log

TRIM Ref:                  D19/112680

Author:                     Sharron Kent, Council Support Officer

Authoriser:                David MacLennan, Chief Executive Officer

Attachments:             1.       Audit Log   

Recommendation:

That the Audit Committee recommends to Council that it NOTES the status of the City’s Audit Log at Attachment 1, with minor administrative amendments to timelines shown in red text.

Committee Decision Item 5.2

Moved: Cr Gontaszewski, Seconded: Cr Topelberg

That the recommendation be adopted.

carried Unanimously (4-0)

For:             Cr Loden, Mayor Cole, Cr Gontaszewski and Cr Topelberg

Against:      Nil

(Mr Manifis and Ms Hunt were apologies for this meeting)


Audit Committee Minutes                                                                                                       27 August 2019


 


 

 


Audit Committee Minutes                                                                                         27 August 2019

 

5.3          Payroll internal audit findings

TRIM Ref:                  D19/112682

Authors:                   Vanisha Govender, Manager Financial Services

Meluka Bancroft, Manager Governance, Property and Contracts

Authoriser:                David MacLennan, Chief Executive Officer

Attachments:             1.       Payroll internal audit review report   

Recommendation:

That the Audit Committee recommends to Council that it:

1.       RECEIVES the Payroll internal audit review report at Attachment 1;

2.       ENDORSES the management comments provided by Administration which are included in the Payroll internal audit review report; and

3.       NOTES that the findings and actions required as identified in the report will be included in the City's audit log until such time as they are completed.

Committee Decision Item 5.3

Moved: Cr Topelberg , Seconded: Cr Gontaszewski

That the recommendation be adopted.

carried Unanimously (4-0)

For:             Cr Loden, Mayor Cole, Cr Gontaszewski and Cr Topelberg

Against:      Nil

(Mr Manifis and Ms Hunt were apologies for this meeting)

 


Audit Committee Minutes                                                                                       27 August 2019

6            General Business

6.1          Expressions of interest advertisement for External Members of the audit committee

Mayor Cole queried whether the City will be advertising for expressions of interest to fill the two external member vacancies on the Audit Committee, when the current terms expire on 18 October 2019.

 

The City will invite expressions of interest for the two external member positions in the Voice and Eastern Reporter local newspapers, on social media, in the City’s e-newsletter and on the City’s website, from early September.

6.2          Review of Delegation to the Audit Committee

Ms Bancroft advised the Committee that a report will be presented to the 17 September 2019 Ordinary Meeting of Council recommending the revocation of the delegation of a duty to the Audit Committee as adopted by Council at the 25 June 2019 Ordinary Meeting of Council. The delegation relates to the statutory requirement for the City’s auditor to meet with Council annually.

7            Next Meeting

The next Audit Committee meeting is scheduled for 19 November 2019.

8            Closure

The Presiding Member, Dan Loden, declared the meeting closed at 1.57pm.

 

These Minutes were confirmed by the Audit Committee as a true record and accurate of the Audit Committee meeting held on 27 August 2019.

 

 

 

Signed: ............................................................................ Cr Dan Loden

 

 

 

Dated this ………………………………… day of …………………………………………………2019