notice of the meeting of the audit committee...paul deb chief executive officer 1 2 audit committee...
TRANSCRIPT
Notice of the Meeting of the Audit Committee
NOTICE IS HEREBY GIVEN in accordance with Section 87 of the Local Government Act 1999, that a meeting of the
MEETING OF THE AUDIT COMMITTEE
of the
CITY OF BURNSIDE
will be held in the Boardroom at the Civic Centre 401 Greenhill Road, Tusmore
on
TUESDAY 17 February 2015
at 6.00 pm. Light refreshments will be available in the Boardroom from 5.30 pm.
Paul Deb Chief Executive Officer
1
2
Audit Committee Agenda
Tuesday 17 February 2015 at 6.00 pm Boardroom, 401 Greenhill Road, Tusmore
Members: Mr Leigh Hall - Chair Mayor, David Parkin Councillor Piggott Mr Andrew Blaskett Ms Lisa Scinto
1. Apologies 2. Leave of Absence 3. Confirmation of the Minutes
That the Minutes of the meeting of the Audit Committee held on 3 November 2014 be taken as read and confirmed.
4 Action List p5 Key Items Table p19
Council Policies and Codes Management Protocols p47 Internal Audit – Status Report p75
5. Reports 5.1 Policy Review - Fees and Charges Policy (Strategic) p77
Attachment A p82 Attachment B p90 Attachment C p99
5.2 Review Of Audit Committee Activities 2014 (Operational) p141 Attachment A p145 Attachment B p156
5.3 External Auditor’s Interim Report 2013/14 (Operational) p167 Attachment A p172 5.4 2013/14 Annual Report (Strategic) p181 Attachment A – E provided under separate cover 5.5 WHS Management System KPI Audit (Operational) p187 Attachment A p190 Attachment B p200
3
Audit Committee Agenda 17 February 2015 6. Confidential Items
Nil
7. Other Business
Land and Building Valuations 8. Date of Next Meeting 9. Closure
4
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AUD
IT C
OM
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MEE
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AC
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MTG
R
ESO
LUTI
ON
//REQ
UES
T W
HO
D
UE
RES
N
O.
CO
MM
ENT
1.
6/
10/2
009
Reg
iona
l Sub
sidi
ary
Qua
rter
ly F
inan
cial
Rep
orts
Th
at th
e Au
dit C
omm
ittee
requ
ests
that
eac
h re
gion
al s
ubsi
diar
y pr
ovid
e a
repo
rt on
its
finan
cial
sta
tus
at q
uarte
rly in
terv
als.
MF
Ong
oing
A0
117
• R
epor
t qu
arte
rly
• on
goin
g
2.
7/
2/20
12
Ris
k M
anag
emen
t Pol
icy
and
Ris
k M
anag
emen
t Fra
mew
ork
(5.3
) 1.
Th
at th
e R
epor
t be
rece
ived
. 2.
Th
at th
e up
date
d R
isk
Man
agem
ent P
olic
y be
end
orse
d by
the
Audi
t Com
mitt
ee.
3.
That
the
upda
ted
Ris
k M
anag
emen
t Fra
mew
ork
be e
ndor
sed
by
the
Audi
t Com
mitt
ee.
4.
That
the
Adm
inis
tratio
n pr
ovid
e th
e up
date
d R
isk
Asse
ssm
ent
Reg
iste
r to
the
Audi
t Com
mitt
ee in
Jun
e 20
12 a
nd th
erea
fter o
n an
ann
ual b
asis
. 5.
Th
at th
e Ad
min
istra
tion
repo
rt al
l new
and
em
ergi
ng s
trate
gic
and
oper
atio
nal r
isks
that
are
rate
d as
Hig
h or
Ext
rem
e to
the
Audi
t C
omm
ittee
on
an o
ngoi
ng b
asis
.
MO
DG
A022
5
•
Ong
oing
to b
e re
porte
d on
an
ann
ual
basi
s an
d w
hen
Hig
h an
d Ex
trem
e ris
ks id
entif
ied
3.
3/
4/20
12
Inte
rnal
Pol
icy
& P
roce
dure
Fra
mew
ork
(5.5
) 1.
Th
at th
e R
epor
t be
rece
ived
. 2.
Th
at A
dmin
istra
tion
pres
ents
a re
vise
d In
tern
al P
olic
y &
Proc
edur
e Fr
amew
ork
to th
e Ju
ne 2
012
mee
ting
of th
e Au
dit
Com
mitt
ee.
3.
That
the
Cou
ncil
Polic
y R
evie
w T
rack
ing
is p
rovi
ded
to th
e Au
dit
Com
mitt
ee a
s a
stan
ding
age
nda
item
unt
il al
l Pol
icie
s an
d Pr
oced
ures
are
up
to d
ate.
MO
D
A0
251
• St
andi
ng It
em
5
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udit
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ocx
M
TG
RES
OLU
TIO
N//R
EQU
EST
WH
O
DU
E R
ES
NO
.
CO
MM
ENT
4.
5/
6/20
13
In
tern
al R
even
ue R
evie
w (4
.2)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
Adm
inis
tratio
n pr
ovid
es a
n up
date
on
the
Inte
rnal
Aud
it Fe
es
& C
harg
es R
evie
w a
t the
Aug
ust 2
013
mee
ting
of th
e Au
dit
Com
mitt
ee.
As
set R
eval
uatio
n Pr
ojec
t – P
rogr
ess
Rep
ort (
4.4)
CFO
A030
4 •
Rep
ort t
o Au
dit
Com
mitt
ee in
Ju
ne 2
014
• R
evis
ed
repo
rt on
sc
ope
1st q
rt.
5.
5/
2/20
14
Perf
orm
ance
of I
ndep
ende
nt A
udito
r (6.
1)
That
Pur
suan
t to
sect
ion
90(2
) of t
he L
ocal
Gov
ernm
ent A
ct, 1
999
the
Com
mitt
ee o
rder
s th
at th
e pu
blic
be
excl
uded
, with
the
exce
ptio
n of
the
Audi
t Com
mitt
ee M
embe
rs, t
he E
lect
ed M
embe
rs o
f the
City
of
Burn
side
, the
Act
ing
Chi
ef E
xecu
tive
Offi
cer,
the
Actin
g G
ener
al
Man
ager
, Cor
pora
te S
ervi
ces;
the
Gen
eral
Man
ager
, Urb
an S
ervi
ces,
th
e Ac
ting
Chi
ef F
inan
cial
Offi
cer a
nd th
e Ex
ecut
ive
Offi
cer o
n th
e ba
sis
that
it w
ill re
ceiv
e an
d co
nsid
er th
e Ite
m 6
.1 P
erfo
rman
ce o
f In
depe
nden
t Aud
itor a
nd th
at th
e C
omm
ittee
is s
atis
fied
that
the
prin
cipl
e th
at th
e m
eetin
g sh
ould
be
cond
ucte
d in
a p
lace
ope
n to
the
publ
ic h
as b
een
outw
eigh
ed in
rela
tion
to th
e m
atte
r bec
ause
pur
suan
t to
sec
tion
90(3
)(d) o
f the
Act
, on
the
basi
s th
at it
con
tain
s co
mm
erci
al
info
rmat
ion
of a
con
fiden
tial n
atur
e (n
ot b
eing
a tr
ade
secr
et) t
he
disc
losu
re o
f whi
ch c
ould
reas
onab
ly b
e ex
pect
ed to
pre
judi
ce th
e co
mm
erci
al p
ositi
on o
f the
per
son
whi
ch s
uppl
ied
the
info
rmat
ion
or
conf
er a
com
mer
cial
adv
anta
ge o
n a
third
par
ty, a
nd to
do
so w
ould
be
cont
rary
to th
e pu
blic
inte
rest
. 1.
C
onfid
entia
l Res
olut
ion.
2.
C
onfid
entia
l Res
olut
ion.
GM
CS
A035
8 •
Furth
er
Rep
ort t
o Au
dit
Com
mitt
ee
• O
NG
OIN
G
6
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RES
OLU
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N//R
EQU
EST
WH
O
DU
E R
ES
NO
.
CO
MM
ENT
A035
9 1.
Pu
rsua
nt to
Sec
tion
91(7
) and
(9) o
f the
Loc
al
Gov
ernm
ent A
ct, 1
999,
the
Com
mitt
ee o
rder
s th
at:
1.1
the
Rep
ort,
Min
utes
and
Atta
chm
ents
rem
ain
conf
iden
tial o
n th
e ba
sis
that
they
con
tain
com
mer
cial
info
rmat
ion
of a
con
fiden
tial
natu
re (n
ot b
eing
a tr
ade
secr
et) t
he d
iscl
osur
e of
whi
ch c
ould
re
ason
ably
be
expe
cted
to p
reju
dice
the
com
mer
cial
pos
ition
of
the
pers
on w
hich
sup
plie
d th
e in
form
atio
n an
d to
do
so w
ould
be
con
trary
to th
e pu
blic
inte
rest
. 1.
2 th
e R
epor
t, M
inut
es a
nd A
ttach
men
ts w
ill no
t be
avai
labl
e fo
r pu
blic
insp
ectio
n fo
r the
per
iod
of fi
ve y
ears
at w
hich
tim
e th
is
orde
r will
be re
voke
d/re
view
ed b
y th
e Au
dit C
omm
ittee
/ C
hief
Ex
ecut
ive
Offi
cer.
2.
That
if:
2.
1 th
e pe
riod
in re
spec
t of a
ny o
rder
mad
e un
der S
ectio
n 91
(7) o
f the
Loc
al G
over
nmen
t Act
199
9 la
pses
; or
2.2
Cou
ncil
reso
lves
to re
voke
an
orde
r mad
e un
der S
ectio
n 91
(7) o
f the
Loc
al G
over
nmen
t Act
199
9; o
r th
e C
EO d
eter
min
es p
ursu
ant t
o de
lega
ted
auth
ority
that
the
orde
r be
revo
ked
any
disc
ussi
ons
of C
omm
ittee
on
that
mat
ter a
nd a
ny re
cord
ing
of th
ose
disc
ussi
ons
are
to n
o lo
nger
be
treat
ed a
s co
nfid
entia
l.
7
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EST
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DU
E R
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NO
.
CO
MM
ENT
6.
16
/6/2
014
Exte
rnal
Aud
itor’s
Inte
rim R
epor
t 201
3/14
(Ope
ratio
nal)(
5.5)
1.
Th
at th
e R
epor
t be
rece
ived
.
2.
That
the
Exte
rnal
Aud
itor’s
Inte
rim R
epor
t rem
ains
a s
tand
ing
item
on
the
Audi
t Com
mitt
ee A
gend
a to
pro
vide
an
upda
te o
f pro
gres
s un
til fu
lly im
plem
ente
d.
3.
That
the
Exte
rnal
Aud
itor b
e in
vite
d to
atte
nd th
e Au
gust
mee
ting
of th
e Au
dit C
omm
ittee
and
giv
e a
pres
enta
tion
on th
e st
atus
of t
he
Inte
rnal
Con
trols
Fra
mew
ork.
CFO
A037
7 •
Exte
rnal
Au
dito
rs to
be
invi
ted
to th
e •
Augu
st
mee
ting
of th
e Au
dit
Com
mitt
ee.
7.
20
/8/1
4
Adj t
o 1/
9/14
Annu
al R
evie
w o
f the
Inte
rnal
Aud
it Pl
an (O
pera
tiona
l) (5
.1)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
3-Ye
ar In
tern
al A
udit
Plan
be
amen
ded
as fo
llow
s:
2.1
Res
ched
ule
the
follo
win
g in
tern
al a
udit
proj
ects
from
fin
anci
al y
ear 2
014/
15 to
201
5/16
:
2.1.
1 Bu
sine
ss C
ontin
uity
Pla
nnin
g
2.1.
2 C
ontra
ct M
anag
emen
t
2.1.
3 Fr
aud
Dat
a M
inin
g
2.1.
4 Fr
aud
Ris
k As
sess
men
t
2.2
Incl
ude
two
new
recu
rring
qua
rterly
revi
ews
from
fina
ncia
l
IAM
A038
1 •
8
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CS
\Age
ndas
& M
inut
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udit
Com
mitt
ee\2
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Actio
n Li
st .d
ocx
M
TG
RES
OLU
TIO
N//R
EQU
EST
WH
O
DU
E R
ES
NO
.
CO
MM
ENT
year
201
4/15
onw
ards
:
2.2.
1 Fi
nanc
ial I
nter
nal C
ontro
ls R
evie
ws
and
2.2.
2 Fo
llow
-Up
Rev
iew
s.
3.
That
the
amen
ded
3-Ye
ar In
tern
al A
udit
Plan
be
adop
ted.
8.
20/8
/14
Ad
j to
1/9/
14
Exte
rnal
Aud
itor’s
Inte
rim R
epor
t 201
3/14
(Ope
ratio
nal)
(5.2
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
Exte
rnal
Aud
itor’s
Inte
rim
Rep
ort r
emai
ning
as
a st
andi
ng it
em o
n th
e Au
dit C
omm
ittee
Ag
enda
unt
il al
l rec
omm
enda
tions
are
fully
impl
emen
ted.
CFO
A038
2 •
Stan
ding
Item
9.
3/
11/1
4 Ex
tern
al A
udito
r’s In
terim
Rep
ort 2
013/
14 (O
pera
tiona
l) (5
.2)
1.
Th
at th
e R
epor
t be
rece
ived
.
2.
That
the
Audi
t Com
mitt
ee n
otes
that
the
maj
ority
of t
he E
xter
nal
Audi
tor’s
Inte
rim R
epor
t (R
epor
t) re
com
men
datio
ns a
re c
ompl
ete
and
endo
rses
con
tinui
ng w
ith th
e R
epor
t as
a st
andi
ng it
em o
n th
e Au
dit C
omm
ittee
Age
nda
until
suc
h tim
e as
all
reco
mm
enda
tions
ar
e co
mpl
ete.
CFO
A039
0 •
Not
ed.
• St
andi
ng It
em
9
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 1
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& M
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udit
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mitt
ee\2
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2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
CIT
Y O
F B
UR
NSI
DE
KEY
ITEM
S TA
BLE
* P
leas
e no
te th
at th
is is
a d
raft
vers
ion
of th
e ne
w c
onso
lidat
ed ta
ble
that
com
bine
s th
e Lo
cal G
over
nmen
t Key
Dat
es T
able
with
thos
e re
curr
ing
mat
ters
as
reso
lved
by
Cou
ncil.
The
Tab
le is
a w
ork
in p
rogr
ess
and
a fin
al v
ersi
on w
ill be
pre
sent
ed to
a fu
ture
Aud
it C
omm
ittee
of C
ounc
il.
DAT
E (e
ach
year
)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
1 Ja
nuar
y
Expi
ry d
ate
for a
ll by
-law
s w
here
the
seve
nth
anni
vers
ary
fell
with
in th
e pr
eced
ing
cale
ndar
yea
r.
Sect
ion
251(
1)
Rev
iew
com
men
ced
April
201
0.
Rep
ort t
o C
ounc
il 26
/07/
2011
, C83
54
Gaz
ette
d 04
/8/2
011
By-L
aws
1-6
Effe
ctiv
e fro
m 1
Ja
nuar
y 20
12
By-la
w N
o.7
adop
ted
April
201
4.
Effe
ctiv
e Se
ptem
ber
2014
1 Ja
nuar
y 20
19
1 Se
ptem
ber
2021
GM
US
G
MC
DS
St
rate
gic
Plan
s, B
udge
ts a
nd F
inan
cial
Sta
tem
ents
1
June
Ea
rlies
t dat
e fo
r sin
gle
Cou
ncil
subs
idia
ries
and
regi
onal
su
bsid
iarie
s to
ado
pt b
udge
t for
the
ensu
ing
finan
cial
ye
ar.
Cla
uses
9 a
nd 2
5 of
Sc
hedu
le 2
24 J
une
2014
23
Jun
e 20
15
GM
CS
C
FO
(Mar
tin)
10
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 2
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
1 Ju
ne
Earli
est d
ate
for a
Cou
ncil
to a
dopt
an
annu
al b
usin
ess
plan
and
a b
udge
t whi
ch m
ust b
e ad
opte
d fo
r the
en
suin
g fin
anci
al y
ear.
N
ote:
-e
xcep
t in
a ca
se in
volv
ing
extra
ordi
nary
adm
inis
trativ
e di
fficu
lty m
ust b
e ad
opte
d be
fore
31
Augu
st fo
r the
fin
anci
al y
ear.
-ann
ual b
usin
ess
plan
mus
t be
adop
ted
befo
re b
udge
t –se
ctio
n 12
3(7)
(b)
-Cou
ncil
mus
t rev
iew
its
long
-term
fina
ncia
l pla
n an
d an
y ot
her e
lem
ents
of i
ts s
trate
gic
man
agem
ent p
lans
pr
escr
ibed
by
regu
latio
n as
soo
n as
pra
ctic
able
afte
r ad
optin
g th
e co
unci
l’s a
nnua
l bus
ines
s pl
an fo
r a
parti
cula
r fin
anci
al y
ear.
Sect
ion
123(
8),
s123
(7)(b
), an
d s1
22(4
)(a)
24 J
une
2014
23
Jun
e 20
15
GM
CS
C
FO
(Mar
tin)
30 A
ugus
t La
st d
ate
for a
dopt
ion
of a
nnua
l bus
ines
s pl
an a
nd
budg
et fo
r tha
t fin
anci
al y
ear (
unle
ss a
cas
e of
ex
traor
dina
ry a
dmin
istra
tive
diffi
culty
). N
ote:
(1
)ann
ual b
usin
ess
plan
mus
t be
adop
ted
befo
re b
udge
t –s
ectio
n 12
3(7)
(b)
(2) C
ounc
il m
ust r
evie
w it
s lo
ng-te
rm fi
nanc
ial p
lan
and
any
othe
r ele
men
ts o
f its
stra
tegi
c m
anag
emen
t pla
ns
Sect
ion
123(
8),
s123
(7)(b
), an
d s1
22(4
)(a)
24 J
une
2014
23
Jun
e 20
15
GM
CS
C
FO
(Mar
tin)
11
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 3
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
pres
crib
ed b
y re
gula
tion
as s
oon
as p
ract
icab
le a
fter
adop
ting
the
coun
cil’s
ann
ual b
usin
ess
plan
for a
pa
rticu
lar f
inan
cial
yea
r und
er s
ectio
n 12
2(4)
(a)
By
the
2nd
Frid
ay in
Se
ptem
ber
(mus
t be
befo
re th
e 2nd
Fr
iday
in
Sept
embe
r)
Last
dat
e th
at fi
nanc
ial s
tate
men
ts, n
otes
and
oth
er
finan
cial
mat
eria
l mus
t be
prep
ared
by
the
Cou
ncil
Sect
ion
127(
2)(a
) R
egul
atio
n 15
of t
he
Loca
l Gov
ernm
ent
(Fin
anci
al
Man
agem
ent)
Reg
ulat
ions
201
1
9 Ja
nuar
y 20
15
Sept
embe
r 20
15
GM
CS
C
FO
(Mar
tin)
By th
e 2nd
Fr
iday
in
Sept
embe
r (m
ust b
e be
fore
the
2nd
Frid
ay in
Se
ptem
ber)
A C
ounc
il an
d a
Cou
ncil
Subs
idia
ry
CEO
and
Pre
sidi
ng M
embe
r of C
ounc
il au
dit c
omm
ittee
to
pro
vide
cer
tific
ates
of i
ndep
ende
nce
with
the
finan
cial
st
atem
ents
. A
Reg
iona
l Sub
sidi
ary
CEO
of e
ach
cons
titue
nt c
ounc
il, c
hair
of b
oard
of
man
agem
ent o
f sub
sidi
ary
and
pres
idin
g m
embe
r of
audi
t com
mitt
ee o
r reg
iona
l sub
sidi
ary
(unl
ess
subs
idia
ry
Reg
ulat
ion
22(3
) an
d (4
) of t
he L
ocal
G
over
nmen
t (F
inan
cial
M
anag
emen
t) R
egul
atio
ns 2
011
4 N
ovem
ber 2
014
Sept
embe
r 20
15
GM
CS
C
FO
(Mar
tin)
12
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 4
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
exem
pt fr
om h
avin
g au
dit c
omm
ittee
) to
prov
ide
certi
ficat
es o
f ind
epen
denc
e of
aud
itor w
ith fi
nanc
ial
stat
emen
ts.
30
Sep
tem
ber
– 31
May
(In
clus
ive)
Perio
d in
whi
ch a
Cou
ncil,
sin
gle
Cou
ncil
subs
idia
ry o
r re
gion
al s
ubsi
diar
y m
ust c
onsi
der a
t lea
st tw
ice
a re
port
(whe
re a
t lea
st o
ne re
port
is c
onsi
dere
d be
fore
the
cons
ider
atio
n of
the
repo
rt un
der R
egul
atio
n 9(
1)(b
) sh
owin
g a
revi
sed
fore
cast
of i
ts o
pera
ting
and
capi
tal
inve
stm
ent a
ctiv
ities
for t
he re
leva
nt fi
nanc
ial y
ear
com
pare
d w
ith th
e es
timat
es fo
r tho
se a
ctiv
ities
set
out
in
the
budg
et p
rese
nted
in a
man
ner c
onsi
sten
t with
the
note
in th
e M
odel
Fin
anci
al S
tate
men
ts e
ntitl
ed U
nifo
rm
Pre
sent
atio
n of
Fin
ance
s.
Reg
iona
l sub
sidi
arie
s:
East
ern
Hea
lth A
utho
rity
East
ern
Was
te M
anag
emen
t Aut
horit
y H
ighb
ury
Land
fill A
utho
rity
Reg
ulat
ion
9(1)
(a) o
f th
e Lo
cal
Gov
ernm
ent
(Fin
anci
al
Man
agem
ent)
Reg
ulat
ions
201
1
9 D
ecem
ber 2
014
Febr
uary
201
5 M
ay 2
015
GM
CS
C
FO
(Mar
tin)
30 N
ovem
ber
Last
dat
e th
at a
udite
d fin
anci
al s
tate
men
ts m
ust b
e su
bmitt
ed to
the
Min
iste
r and
the
SA L
ocal
Gov
ernm
ent
Gra
nts
Com
mis
sion
.
Sect
ion
127(
4)
Reg
ulat
ion
16 –
Lo
cal G
over
nmen
t (F
inan
cial
Febr
uary
201
5 N
ovem
ber
2015
GM
CS
C
FO
(Mar
tin)
13
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 5
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
Man
agem
ent)
Reg
ulat
ions
201
1
30 N
ovem
ber
– 15
Mar
ch
(incl
usiv
e)
Perio
d in
whi
ch a
cou
ncil,
cou
ncil
subs
idia
ry o
r reg
iona
l su
bsid
iary
mus
t con
side
r a re
port
show
ing
a re
vise
d fo
reca
st o
f eac
h ite
m s
how
n in
its
budg
eted
fina
ncia
l st
atem
ents
for t
he re
leva
nt fi
nanc
ial y
ear c
ompa
red
with
th
e es
timat
es s
et o
ut in
the
budg
et p
rese
nted
in a
m
anne
r con
sist
ent w
ith th
e M
odel
Fin
anci
al S
tate
men
ts.
The
repo
rt m
ust a
lso
incl
ude
revi
sed
fore
cast
s fo
r the
re
leva
nt fi
nanc
ial y
ear o
f the
cou
ncil’s
ope
ratin
g su
rplu
s ra
tio, n
et fi
nanc
ial l
iabi
litie
s ra
tio a
nd a
sset
sus
tain
abilit
y ra
tio c
ompa
red
with
est
imat
es s
et o
ut in
the
budg
et
pres
ente
d in
a m
anne
r con
sist
ent w
ith th
e no
te in
the
Mod
el F
inan
cial
Sta
tem
ents
ent
itled
Fin
anci
al In
dica
tors
Reg
ulat
ion
9(1)
(b) &
(2
) of t
he L
ocal
G
over
nmen
t (F
inan
cial
M
anag
emen
t) R
egul
atio
ns 2
011
9 D
ecem
ber 2
014
Febr
uary
201
5 M
ay 2
015
GM
CS
C
FO
(Mar
tin)
31 D
ecem
ber
Last
dat
e th
at a
cou
ncil,
sin
gle
coun
cil s
ubsi
diar
y or
re
gion
al s
ubsi
diar
y m
ust p
repa
re a
nd c
onsi
der a
repo
rt sh
owin
g th
e au
dite
d fin
anci
al re
sults
of t
he c
ounc
il,
coun
cil s
ubsi
diar
y or
regi
onal
sub
sidi
ary
(as
the
case
m
ay b
e) fo
r the
pre
viou
s fin
anci
al y
ear c
ompa
red
with
th
e es
timat
ed fi
nanc
ial r
esul
ts s
et o
ut in
the
budg
et
pres
ente
d in
a m
anne
r con
sist
ent w
ith th
e M
odel
Fi
nanc
ial S
tate
men
ts
Reg
ulat
ion
10 o
f the
Lo
cal G
over
nmen
t (F
inan
cial
M
anag
emen
t) R
egul
atio
ns 2
011
10 F
ebru
ary
2015
D
ecem
ber
2015
GM
CS
C
FO
(Mar
tin)
Pr
imar
y an
d O
rdin
ary
Ret
urns
14
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 6
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
29 A
ugus
t 20
14
Last
dat
e fo
r sub
mis
sion
of o
rdin
ary
retu
rn b
y al
l Cou
ncil
Mem
bers
.
Sect
ion
66
Augu
st 2
014
Augu
st 2
015
CEO
G
MC
S
29
Augu
st
2014
Last
dat
e fo
r sub
mis
sion
of o
rdin
ary
retu
rn b
y th
e C
EO
(to th
e pr
inci
pal m
embe
r of t
he C
ounc
il) a
nd b
y pr
escr
ibed
offi
cers
to th
e C
EO.
Sect
ion
114
Augu
st 2
014
Augu
st 2
015
CEO
G
MC
S
1 Se
ptem
ber
2014
Earli
est d
ate
that
CEO
may
writ
e (b
y re
gist
ered
mai
l) to
an
y m
embe
r who
has
not
sub
mitt
ed a
n or
dina
ry re
turn
.
Sect
ion
68(2
) and
(3
)
N/A
N
/A
CEO
30 S
epte
mbe
r 20
14
Cas
ual v
acan
cy a
rises
as
a co
nseq
uenc
e of
failu
re b
y a
Cou
ncil
Mem
ber t
o su
bmit
an o
rdin
ary
retu
rn.
Sect
ion
54(1
)(g)
N/A
N
/A
CEO
29 O
ctob
er
2014
Last
dat
e th
at a
n ap
plic
atio
n ca
n be
mad
e to
the
Dis
trict
C
ourt
for r
esto
ratio
n to
offi
ce a
fter f
ailin
g to
sub
mit
an
ordi
nary
retu
rn.
Sect
ion
54(4
)(a)
N
/A
N/A
C
EO
R
atin
g
1
June
Ea
rlies
t dat
e fo
r dec
lara
tion
of a
gen
eral
rate
– p
rovi
ded
it is
afte
r ado
ptio
n of
the
annu
al b
usin
ess
plan
and
bu
dget
.
Sect
ion
153(
5)(a
), (b
)
24 J
une
2014
23
Jun
e 20
15
GM
CS
C
FO
(Mar
tin)
15
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 7
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
Not
e: -e
xcep
t in
a ca
se in
volv
ing
extra
ordi
nary
ad
min
istra
tive
diffi
culty
a C
ounc
il m
ust n
ot d
ecla
re a
ge
nera
l rat
e af
ter 3
1 Au
gust
in th
at fi
nanc
ial y
ear.
1
June
Ea
rlies
t dat
e up
on w
hich
a s
epar
ate
rate
may
be
decl
ared
(unl
ess
it ha
s pr
evio
usly
bee
n de
clar
ed fo
r m
ore
than
one
yea
r) fo
r the
ens
uing
fina
ncia
l yea
r.
Sect
ion
154(
6)
24 J
une
2014
N
atur
al R
esou
rces
M
anag
emen
t Boa
rd
23 J
une
2015
G
MC
S
CFO
(M
artin
)
31 A
ugus
t La
st d
ate
for d
ecla
ring
a ge
nera
l rat
e (e
xcep
t in
a ca
se
invo
lvin
g ex
traor
dina
ry a
dmin
istra
tive
diffi
culty
) for
that
fin
anci
al y
ear.
Sect
ion
153(
5)(b
) 24
Jun
e 20
15
23 J
une
2015
G
MC
S
CFO
(M
artin
)
M
embe
r Allo
wan
ces
Prio
r to
2 Se
ptem
ber
2014
Rem
uner
atio
n Tr
ibun
al w
ill de
term
ine
the
fees
for
Cou
ncil
Mem
bers
for a
ll ot
her C
ounc
ils (i
nclu
ding
the
City
of B
urns
ide)
Sect
ion
76(2
) D
eter
min
atio
n 7
of
2014
dat
ed 2
8 Ju
ly
2014
, the
EM
re
mun
erat
ion
for
Gro
up 2
Cou
ncil
Gro
ups
(whi
ch th
e C
ity o
f Bur
nsid
e fa
lls
in to
) has
rise
n fro
m
$15,
595
to $
15,9
00
Augu
st/S
epte
mbe
r 201
5
GM
CS
C
FO
(Mar
tin)
16
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 8
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
4 x
the
EM
rem
uner
atio
n of
the
May
or, a
nd 1
.25
x E
M re
mun
erat
ion
for
a D
eput
y M
ayor
, C
hairp
erso
n or
Pr
esid
ing
Mem
ber
of a
Com
mitt
ee.
Firs
t ord
inar
y m
eetin
g of
C
ounc
il he
ld
afte
r the
co
nclu
sion
of
the
Nov
embe
r 20
14 p
erio
dic
elec
tion
The
allo
wan
ce th
at th
e R
emun
erat
ion
Trib
unal
has
de
term
ined
take
s ef
fect
from
this
mee
ting
– fo
r Cou
ncil
Mem
bers
of a
ll ot
her C
ounc
ils (i
nclu
ding
City
of
Burn
side
).
Sect
ion
76(9
) Fi
rst m
eetin
g of
new
C
ounc
il to
be
held
on
25
Nov
embe
r 20
14
Nov
embe
r 20
15
GM
CS
C
FO
(Mar
tin)
An
nual
Rep
ort
30 N
ovem
ber
Last
dat
e fo
r ado
ptio
n of
ann
ual r
epor
t for
the
prec
edin
g fin
anci
al y
ear
Sect
ion
131(
1)
Nov
embe
r 201
3 20
12/2
013
finan
cial
ye
ar
2013
/201
4 An
nual
Rep
ort
will
be
subm
itted
be
fore
Cou
ncil
at th
e M
eetin
g of
Cou
ncil
on
10 F
ebru
ary
CEO
17
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 9
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
2015
0217
Key
Dat
es T
able
Aud
it C
omm
ittee
17
Febr
uary
201
5.do
cx
D
ATE
(eac
h ye
ar)
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
CO
MM
ENTS
/LAS
T C
OM
PLET
ED
NEX
T R
EVIE
W/D
UE
DAT
E
RES
PON
SIB
LE
OFF
ICER
2015
- it
is
antic
ipat
ed it
w
ill be
en
dors
ed a
t th
is ti
me.
31
Dec
embe
r La
st d
ate
for a
cop
y of
the
annu
al re
port
to b
e su
bmitt
ed
to b
oth
Hou
ses
of P
arlia
men
t and
the
SA L
ocal
G
over
nmen
t Gra
nts
Com
mis
sion
Sect
ion
131(
5)
Reg
ulat
ion
9 –
Loca
l G
over
nmen
t (G
ener
al)
Reg
ulat
ions
199
9
Nov
embe
r/ D
ecem
ber 2
013
31 D
ecem
ber
2014
To
be
subm
itted
to
both
Hou
ses
of P
arlia
men
t AS
AP a
fter i
t is
end
orse
d by
C
ounc
il on
10
Febr
uary
201
5
CEO
18
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 10
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
LOC
AL
GO
VER
NM
ENT
KEY
DA
TES
PAR
T B
- EV
ENTS
CA
LEN
DA
R –
(NO
N D
ATE
SPE
CIF
IC)
FREQ
UEN
CY/
DEA
DLI
NE
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
As p
er th
e pe
riod
Gaz
ette
d by
th
e M
inis
ter
Cou
ncil
mus
t con
duct
a re
pres
enta
tion
revi
ew
Sect
ion
12(4
)1 C
ertif
icat
ion
was
re
ceiv
ed fr
om th
e El
ecto
ral
Com
mis
sion
on
8 Ja
nuar
y 20
13
TBA
GM
CS
Febr
uary
–
April
Prep
arat
ion
of m
aps
and
tech
nica
l des
crip
tions
for
revi
sed
war
d bo
unda
ries
from
Ele
ctor
Rep
rese
ntat
ion
Rev
iew
G
azet
tal o
f Ele
ctor
Rep
rese
ntat
ion
Rev
iew
and
map
s of
w
ard
boun
darie
s
Sect
ion
12
Rev
iew
ed in
20
12/2
013
finan
cial
ye
ar.
To ta
ke e
ffect
afte
r el
ectio
ns in
N
ovem
ber 2
014
Gaz
ette
d on
7
Mar
ch 2
013
TBA
GM
CS
Qua
rterly
(m
inim
um)
Rep
ort o
f Cou
ncil
com
mitt
ees
unde
rtaki
ng re
gula
tory
ac
tiviti
es
Sect
ion
41(9
)
Audi
t Com
mitt
ee –
m
eets
bi-m
onth
ly
Audi
t C
omm
ittee
–
mee
ts b
i-
GM
CS
C
FO
(Mar
tin)
1 LG
Act
was
am
ende
d in
Nov
embe
r 201
1. R
epre
sent
atio
n re
view
s w
ill oc
cur i
n ac
cord
ance
with
the
Min
iste
r’s G
azet
tal a
s pr
ovid
ed fo
r und
er th
e R
egul
atio
ns.
19
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 11
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Stra
tegi
c Pl
anni
ng
and
Dev
elop
men
t Po
licy
Com
mitt
ee –
N
/A
CEO
Rec
ruitm
ent,
Perfo
rman
ce
Appr
aisa
l and
R
emun
erat
ion
Com
mitt
ee –
N/A
mon
thly
co
mm
enci
ng
17 F
ebru
ary
2015
N
/A
N/A
Annu
ally
Al
l del
egat
ions
inst
rum
ents
mad
e pu
rsua
nt to
sec
tion
44 s
houl
d be
revi
ewed
at l
east
onc
e in
eve
ry fi
nanc
ial
year
.
Sect
ion
44(6
) 27
/08/
2013
Gen
eral
C
9359
28
/01/
2014
D
evel
opm
ent A
ct,
C95
63
28/0
1/20
14 R
oad
Traf
fic A
ct, C
9576
–
this
is to
be
incl
uded
Febr
uary
/M
arch
201
5 Fe
brua
ry
/Mar
ch 2
015
Febr
uary
/M
arch
201
5
GM
CS
20
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 12
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
as p
art o
f the
co
mpe
te G
ener
al
Del
egat
ions
revi
ew
12/0
8/20
14 E
HA
C98
35
Augu
st 2
015
One
(1) m
onth
af
ter d
ue d
ate
for l
odge
men
t of
prim
ary
retu
rn
Cas
ual v
acan
cy a
rises
as
a co
nseq
uenc
e of
failu
re to
su
bmit
a pr
imar
y re
turn
Sect
ions
54(
1)(g
) an
d 65
N/A
N
/A
CEO
(For
a C
ounc
il M
embe
r)
With
in o
ne
mon
th a
fter
due
date
for
lodg
emen
t of a
ca
mpa
ign
dona
tions
re
turn
Cas
ual v
acan
cy a
rises
for f
ailu
re to
sub
mit
a ca
mpa
ign
dona
tions
retu
rn.
Sect
ion
54(1
)(h)
N
/A
N/A
C
EO
With
in o
ne (1
) m
onth
afte
r
Appl
icat
ion
to th
e D
istri
ct C
ourt
for r
esto
ratio
n to
offi
ce.
Sect
ion
54(4
)(a)
N
/A
N/A
C
EO
21
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 13
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
the
vaca
tion
of
offic
e fo
r fa
ilure
to
subm
it pr
imar
y or
cam
paig
n do
natio
ns
retu
rn
NO
TE: I
f app
licat
ion
is n
ot m
ade
with
in th
e tim
e pe
riod
to
appl
y to
the
Dis
trict
Cou
rt (o
r afte
r the
app
licat
ion
is
dete
rmin
ed) p
roce
edin
gs fo
r a s
uppl
emen
tary
ele
ctio
n m
ust b
e co
mm
ence
d.
One
(1) m
onth
an
d on
e da
y af
ter t
he
vaca
tion
of
offic
e, o
r w
here
an
appl
icat
ion
has
been
m
ade
to th
e D
istri
ct c
ourt
to re
stor
e th
e m
embe
r to
offic
e, o
n de
term
inat
ion
of th
at
appl
icat
ion
Earli
est d
ate
for c
omm
ence
men
t of p
roce
edin
gs fo
r su
pple
men
tary
ele
ctio
n to
fill
a va
canc
y th
at a
rises
for
failu
re to
sub
mit
a pr
imar
y, o
rdin
ary
or c
ampa
ign
dona
tions
retu
rn
Sect
ion
54(4
)(b)
N
/A
N/A
C
EO
22
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 14
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Upo
n ex
piry
of
perio
d al
low
ed
for a
ppea
l or i
f an
app
eal h
as
been
lodg
ed,
upon
de
term
inat
ion
of th
e ap
peal
Earli
est d
ate
for c
omm
ence
men
t of p
roce
edin
gs fo
r su
pple
men
tary
ele
ctio
n to
fill
a va
canc
y th
at a
rises
be
caus
e th
e C
ounc
il M
embe
r has
bee
n co
nvic
ted
of a
n of
fenc
e or
is d
isqu
alifi
ed fr
om a
ny o
ffice
of C
ounc
il by
a
cour
t und
er s
ectio
ns 5
4(5)
and
62(
5)(c
)
Sect
ions
54(
5) a
nd
62(6
) N
/A
N/A
C
EO
Nex
t mee
ting
of a
Cou
ncil
follo
win
g a
vaca
ncy
aris
ing
CEO
to n
otify
Cou
ncil
Mem
bers
of t
he C
ounc
il of
va
canc
y th
at a
rises
und
er s
ectio
n 54
(1) a
nd to
cau
se a
no
tice
to b
e pu
blis
hed
in th
e G
azet
te
Sect
ion
54(6
) N
/A
N/A
C
EO
Imm
edia
tely
on
bec
omin
g aw
are
of
exis
tenc
e of
di
squa
lific
atio
n
A m
embe
r of a
Cou
ncil
mus
t not
ify th
e C
EO o
f bec
omin
g di
squa
lifie
d to
hol
d th
at o
ffice
.
Sect
ion
55(c
)
N/A
N
/A
CEO
Imm
edia
tely
up
on
disq
ualif
icat
ion
Cas
ual v
acan
cy a
rises
upo
n di
squa
lific
atio
n of
a C
ounc
il M
embe
r by
a co
urt u
nder
sec
tion
62(5
)(c)
Sect
ion
62(6
) N
/A
N/A
C
EO
23
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 15
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
With
in tw
elve
(1
2) m
onth
s af
ter a
gen
eral
Lo
cal
Gov
ernm
ent
elec
tion
Cou
ncil
to re
view
its
proc
ess
for t
he h
andl
ing
of
com
plai
nts
abou
t alle
ged
brea
ches
und
er P
art 2
of t
he
Cod
e of
Con
duct
for C
ounc
il M
embe
rs.
Sect
ion
63(2
), an
d Pa
rt 2
of th
e C
ode
of C
ondu
ct fo
r C
ounc
il M
embe
rs.
Nil
spec
ified
in th
e Ac
t; le
gisl
ated
Cod
e of
Con
duct
how
ever
pr
ovid
es th
at th
e C
ounc
ils’ C
ompl
aint
H
andl
ing
Proc
edur
e m
ust b
e re
view
ed
with
in 1
2 m
onth
s af
ter a
Loc
al
Gov
ernm
ent
Elec
tion
Oct
ober
201
5 Th
erea
fter
ever
y 2
year
s
GM
CS
Six
(6) w
eeks
af
ter
elec
tion/
appo
int
men
t
Fina
l dat
e fo
r sub
mis
sion
of a
prim
ary
retu
rn b
y re
leva
nt
Cou
ncil
Mem
bers
Sect
ion
65
Dec
embe
r 201
4 Al
l fou
r (4)
new
E
M’s
sub
mitt
ed
prim
ary
retu
rns
by
the
due
date
of 2
6 D
ecem
ber 2
014.
Afte
r nex
t el
ectio
n 20
18
In e
vent
of
new
ap
poin
tmen
t of
Cou
ncil
Mem
ber (
due
to re
sign
atio
n et
c), 6
wee
ks
afte
r ap
poin
tmen
t
GM
CS
24
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 16
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Firs
t ord
inar
y C
ounc
il m
eetin
g af
ter
perio
dic
elec
tion
Dat
e of
effe
ct fo
r allo
wan
ces
for C
ounc
il M
embe
rs fo
r the
en
suin
g 12
-mon
th p
erio
d. (
Rat
e of
allo
wan
ces
now
set
by
Rem
uner
atio
n Tr
ibun
al –
see
ht
tp://
ww
w.re
mtri
buna
l.sa.
gov.
au/d
eter
min
atio
ns/lo
cal-
gove
rnm
ent-a
llow
ance
s fo
r lat
est d
eter
min
atio
n)
Sect
ion
76(8
) 25
Nov
embe
r 201
5 –
Firs
t mee
ting
on
new
Cou
ncil
TBA
GM
CS
Annu
ally
–
May
/Jun
e
Elec
ted
Mem
bers
’ Ann
ual T
rain
ing
Plan
Se
ctio
n 80
A R
epor
t to
Cou
ncil
– Fe
brua
ry 2
014
mee
ting
Elec
ted
Mem
bers
’ An
nual
Tra
inin
g Pl
an (C
ounc
il M
eetin
g in
May
20
14)
Febr
uary
20
15.
EM
Man
dato
ry
Trai
ning
M
odul
es b
eing
co
nduc
ted
from
Jan
uary
to
Apr
il 20
15.
CEO
At le
ast
mon
thly
Cou
ncil
mus
t hol
d or
dina
ry m
eetin
g Se
ctio
n 81
(2)
Mee
tings
cur
rent
ly
held
eve
ry s
econ
d an
d fo
urth
Tue
sday
of
eac
h m
onth
, ho
wev
er th
is m
ay
chan
ge o
nce
new
ly
elec
ted
Cou
ncil
TBA
CEO
25
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 17
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
dete
rmin
e th
e fre
quen
cy o
f or
dina
ry m
eetin
gs
Thre
e (3
) cle
ar
days
bef
ore
date
of
ordi
nary
m
eetin
g an
d at
le
ast f
our (
4)
hour
s be
fore
co
mm
ence
me
nt o
f a s
peci
al
mee
ting
(or i
n th
e ca
se o
f pu
blic
no
tific
atio
n, a
s so
on a
s pr
actic
able
th
erea
fter).
CEO
mus
t giv
e ea
ch M
embe
r and
the
publ
ic, n
otic
e of
a
Cou
ncil
or C
ounc
il co
mm
ittee
mee
ting.
N
ote:
sec
tion
84(4
) req
uire
s th
e no
tice
and
agen
da to
be
kept
on
publ
ic d
ispl
ay a
nd c
ontin
ue to
be
publ
ishe
d on
th
e w
ebsi
te u
ntil
the
com
plet
ion
of th
e C
ounc
il or
Cou
ncil
com
mitt
ee m
eetin
g.
Sect
ions
83(
1) a
nd
(2),
84(1
), 84
(4),
87(4
) and
88(
1) (i
n ca
se o
f Cou
ncil
com
mitt
ees
ther
e m
ay b
e a
var
iatio
n to
the
requ
irem
ents
of
Sec
tions
87
and
88 o
f the
Act
by
virtu
e of
Reg
ulat
ions
23
and
24
of th
e Lo
cal G
over
nmen
t (P
roce
dure
s at
M
eetin
gs)
Reg
ulat
ions
200
0
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
CEO
Each
tim
e a
notic
e of
a
Cou
ncil
or
Cou
ncil
com
mitt
ee
mee
ting
is
give
n
CEO
to u
pdat
e re
cord
of n
otic
es g
iven
of m
eetin
gs u
nder
se
ctio
ns 8
3 an
d 87
Sect
ions
83(
8) a
nd
87(1
3)
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
CEO
26
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 18
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
With
in fi
ve (5
) da
ys o
f a
Cou
ncil
or
com
mitt
ee
mee
ting
CEO
mus
t pro
vide
min
utes
of m
eetin
gs o
f Cou
ncil
or a
C
ounc
il co
mm
ittee
to e
ach
mem
ber,
and
caus
e th
e m
inut
es o
f Cou
ncil
mee
tings
to b
e on
pub
lic d
ispl
ay fo
r at
leas
t one
mon
th
Sect
ions
91(
3) a
nd
(4)
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
Ong
oing
, as
requ
ired
by
frequ
ency
of
mee
tings
as
dete
rmin
ed b
y C
ounc
il
CEO
At le
ast
annu
ally
Rev
iew
by
Cou
ncil
or C
ounc
il co
mm
ittee
of a
ny o
rder
of
conf
iden
tialit
y th
at o
pera
tes
for a
per
iod
of m
ore
than
12
mon
ths
Sect
ion
91(9
)(a)
28
Oct
ober
201
4 O
ctob
er 2
015
GM
CS
With
in 1
2 m
onth
s of
pe
riodi
c el
ectio
n
Rev
iew
Cod
e of
Pra
ctic
e re
latin
g to
the
prin
cipl
es,
polic
ies,
pro
cedu
res
and
prac
tices
app
lied
in re
spec
t of
publ
ic a
cces
s to
Cou
ncil
and
com
mitt
ee m
eetin
gs
incl
udin
g m
inut
es (a
nd o
ther
doc
umen
ts)
Sect
ion
92(2
)
9 Au
gust
201
1 M
ay 2
015
GM
CS
On-
goin
g - i
n so
far a
s is
re
ason
ably
pr
actic
able
CEO
mus
t cau
se to
be
publ
ishe
d on
the
Inte
rnet
an
up-
to-d
ate
sche
dule
of t
he d
ates
, tim
es a
nd p
lace
s se
t for
m
eetin
gs o
f the
Cou
ncil
and
Cou
ncil
com
mitt
ees
Sect
ion
94A
Janu
ary
2014
Dec
embe
r 20
14
CEO
27
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 19
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
With
in tw
enty
ei
ght (
28) d
ays
of a
cha
nge
to
Cou
ncil
empl
oyee
sa
lary
or
paym
ent/p
rovi
sion
of a
n al
low
ance
be
nefit
not
pr
evio
usly
re
cord
ed
CEO
to re
cord
cha
nge
in th
e R
egis
ter o
f Sal
arie
s av
aila
ble
for i
nspe
ctio
n at
the
prin
cipa
l offi
ce o
f the
C
ounc
il.
Sect
ion
105(
2)
Ong
oing
O
ngoi
ng
CEO
G
MC
S
CFO
(M
artin
)
On
a re
gula
r ba
sis
CEO
to re
view
Equ
al O
ppor
tuni
ty p
rogr
am fo
r sta
ff
Sect
ion
107(
2)(g
) O
ngoi
ng
Ong
oing
C
EO
GM
CS
Pe
ople
&
Cul
ture
N
ot a
pplic
able
–
Parli
amen
t re
view
s, n
ot
coun
cil
Cou
ncil
mus
t rev
iew
its
Cod
e of
Con
duct
for C
ounc
il em
ploy
ees
Sect
ion
110(
2)
Cod
e Le
gisl
ated
Fe
brua
ry 2
014.
Pa
rliam
ent r
evie
ws
not C
ounc
il Pr
evio
usly
prio
r to
N/A
C
EO
28
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 20
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Febr
uary
201
4,
coun
cils
ado
pted
th
eir o
wn
Cod
es o
f C
ondu
ct a
nd
revi
ewed
thes
e in
lin
e w
ith in
tern
al
polic
ies
With
in th
irty
(30)
day
s af
ter
appo
intm
ent
(but
not
a
reap
poin
tmen
t) o
f a C
EO
and
any
pres
crib
ed
offic
er
Lodg
ing
a pr
imar
y re
turn
, in
the
case
of t
he C
EO, w
ith
the
prin
cipa
l mem
ber a
nd, i
n th
e ca
se o
f a p
resc
ribed
of
ficer
, with
the
CEO
Sect
ion
113
Ong
oing
O
ngoi
ng
CEO
G
MC
S
Annu
ally
R
evie
w lo
ng te
rm fi
nanc
ial p
lan
as s
oon
as p
ract
icab
le
afte
r ado
ptio
n of
ann
ual b
usin
ess
plan
Sect
ion
122(
4)(a
) Ap
ril /
May
201
4 Ap
ril /
May
20
15
GM
CS
C
FO
(Mar
tin)
Annu
ally
Af
ter r
evie
w o
f lon
g te
rm fi
nanc
ial p
lan
CEO
repo
rt to
C
ounc
il on
sus
tain
abilit
y of
the
long
term
fina
ncia
l pla
n.
Sect
ion
122(
4a)
24 J
une
2014
Ju
ne 2
015
CEO
G
MC
S
(Mar
tin)
29
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 21
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
At le
ast f
our
(4) y
ears
(m
inim
um)
Cou
ncil
mus
t ado
pt a
stra
tegi
c m
anag
emen
t pla
n (in
clud
ing
long
term
fina
ncia
l and
infra
stru
ctur
e/as
set
man
agem
ent p
lans
) for
a p
erio
d of
at l
east
4 y
ears
Sect
ion
122(
1)(a
) an
d 12
2(4)
(b)
Com
plet
ed
Nov
embe
r 201
1
Nov
embe
r 20
16
GM
CS
Annu
ally
as
part
of b
udge
t pr
oces
s -
Janu
ary
(see
Pa
rt A
of th
is
docu
men
t for
sp
ecifi
c da
tes)
Com
men
ce p
repa
ratio
n of
dra
ft an
nual
bus
ines
s pl
an to
m
eet p
ublic
con
sulta
tion
oblig
atio
ns u
nder
sec
tions
12
3(3)
and
(4) a
nd a
dopt
ion
requ
irem
ents
of s
ectio
n 12
3(8)
for b
usin
ess
plan
and
bud
get.
See
Par
t A o
f thi
s do
cum
ent f
or s
peci
fic d
ates
M
eet t
he a
dopt
ion
requ
irem
ents
of S
ectio
n 12
3(8)
; an
annu
al b
usin
ess
plan
and
bud
get m
ust b
e ad
opte
d af
ter
31 M
arch
but
bef
ore
31 A
ugus
t of t
he fi
nanc
ial y
ear
Sect
ion
123(
3)
2014
/15
Budg
et
Proc
ess
com
men
ced
Janu
ary
2014
2015
/16
Budg
et
Proc
ess
com
men
ced
Dec
embe
r 20
14
GM
CS
C
FO
(Mar
tin)
Annu
ally
as
part
of B
udge
t Pr
oces
s –
Febr
uary
Und
erta
ke p
ublic
con
sulta
tion
on a
nnua
l bud
get t
o m
eet
oblig
atio
ns u
nder
legi
slat
ion
Sect
ion
123(
3) a
nd
(4)
2014
/201
5 Bu
dget
C
onsu
ltatio
n M
ay
2014
2015
/201
6 Bu
dget
C
onsu
ltatio
n Ap
ril/M
ay
2015
GM
CS
C
FO
(Mar
tin)
With
in tw
o (2
) ye
ars
afte
r ea
ch g
ener
al
elec
tion
Cou
ncil
to re
view
stra
tegi
c m
anag
emen
t pla
ns (i
nclu
ding
lo
ng te
rm fi
nanc
ial a
nd in
frast
ruct
ure/
asse
t man
agem
ent
plan
s)
Sect
ion
122(
4)(b
)
Audi
t Com
mitt
ee to
re
view
ed L
TFP
April
20
14
April
/ M
ay
2016
GM
CS
C
FO
(Mar
tin)
30
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 22
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Audi
t com
mitt
ee to
pro
pose
and
pro
vide
info
rmat
ion
rele
vant
to re
view
of C
ounc
il's s
trate
gic
man
agem
ent
plan
s
Sect
ion
126(
4)(a
b)
Audi
t Com
mitt
ee to
re
view
ed d
raft
ABP
April
201
4
April
/ M
ay
2016
Ever
y tw
o (2
) ye
ars
Rev
iew
of a
dequ
acy
of a
ccou
ntin
g, in
tern
al c
ontro
l, re
porti
ng a
nd o
ther
fina
ncia
l man
agem
ent s
yste
ms
and
prac
tices
of t
he C
ounc
il by
its
audi
t com
mitt
ee
Sect
ion
126(
4)(c
) an
d be
st p
ract
ice
Inte
rnal
Aud
it Bu
sine
ss S
ervi
ce
Rev
iew
s 20
12
TBA
GM
CS
C
FO
(Mar
tin)
An
nual
ly
Rev
iew
of a
nnua
l fin
anci
al s
tate
men
ts b
y C
ounc
il au
dit
com
mitt
ee
Sect
ion
126(
4)(a
) N
ovem
ber 2
013
Febr
uary
201
5 G
MC
S
CFO
(M
artin
)
Ever
y fiv
e (5
) ye
ars
max
imum
Appo
intm
ent o
f Cou
ncil
audi
tor e
nsur
ing
com
plia
nce
with
in
depe
nden
ce re
quire
men
ts o
f sec
tions
128
(4a)
and
(6)
Sect
ions
128
(4a)
an
d (6
)
April
201
2 Ap
ril 2
017
GM
CS
C
FO
(Mar
tin)
W
ithin
two
(2)
mon
ths
afte
r be
ing
supp
lied
by C
ounc
il
Cou
ncil
audi
tor m
ust r
evie
w fi
nanc
ial s
tate
men
ts a
nd
finan
cial
con
trols
exe
rcis
ed b
y th
e C
ounc
il.
Sect
ion
129(
1)(a
) an
d (b
)
16 D
ecem
ber 2
013
Janu
ary
2015
G
MC
S
CFO
(M
artin
)
31
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 23
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
With
in a
re
ason
able
tim
e af
ter t
hey
are
avai
labl
e at
the
prin
cipa
l of
fice
of th
e C
ounc
il
Cou
ncil
mus
t mak
e th
e fo
llow
ing
docu
men
ts a
vaila
ble
for
insp
ectio
n on
the
Inte
rnet
(a
) ag
enda
s fo
r mee
tings
of t
he C
ounc
il or
Cou
ncil
com
mitt
ees;
(b
) m
inut
es o
f mee
tings
of t
he C
ounc
il or
Cou
ncil
com
mitt
ees;
(c
) co
des
of c
ondu
ct o
r cod
es o
f pra
ctic
e ad
opte
d by
th
e C
ounc
il un
der t
he L
ocal
Gov
ernm
ent A
ct 1
999
or th
e Lo
cal G
over
nmen
t (E
lect
ions
) Act
199
9;
(d)
the
Cou
ncil's
con
tract
and
tend
ers
polic
ies,
pub
lic
cons
ulta
tion
polic
y an
d or
der-
mak
ing
polic
ies;
(d
a)
the
Cou
ncil's
dra
ft an
nual
bus
ines
s pl
an, a
nnua
l bu
sine
ss p
lan
(as
adop
ted
by th
e C
ounc
il) a
nd th
e su
mm
ary
of th
e an
nual
bus
ines
s pl
an re
quire
d un
der P
art 2
of t
his
Cha
pter
; (d
b)
the
Cou
ncil's
bud
get (
as a
dopt
ed b
y th
e C
ounc
il fo
r a
parti
cula
r yea
r);
(e)
a lis
t of f
ees
and
char
ges
impo
sed
by th
e C
ounc
il un
der t
he L
ocal
Gov
ernm
ent A
ct 1
999;
(f)
by
-law
s m
ade
by th
e C
ounc
il an
d an
y de
term
inat
ion
in re
spec
t of a
by-
law
mad
e un
der
sect
ion
246(
3)(e
); (g
) pr
oced
ures
for t
he re
view
of d
ecis
ions
est
ablis
hed
by th
e C
ounc
il un
der P
art 2
of C
hapt
er 1
3.
(h)
the
audi
ted
finan
cial
sta
tem
ents
of t
he C
ounc
il;
(i)
the
annu
al re
port
of th
e C
ounc
il;
(j)
the
Cou
ncil's
mos
t rec
ent i
nfor
mat
ion
stat
emen
t
Sect
ion
132(
3)
Ong
oing
O
ngoi
ng
CEO
G
MC
S
GM
US
G
MC
DS
32
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 24
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
unde
r the
Fre
edom
of I
nfor
mat
ion
Act
199
1, u
nles
s it
is p
rovi
ded
as p
art o
f the
ann
ual r
epor
t of t
he
Cou
ncil.
Annu
ally
(m
inim
um)
Cou
ncil
to re
view
per
form
ance
of i
nves
tmen
ts
(indi
vidu
ally
and
as
a w
hole
)
Sect
ion
140
9 Se
ptem
ber 2
014
Sept
embe
r 20
15
GM
CS
C
FO
(Mar
tin)
An
nual
ly
Cou
ncil
to d
eter
min
e w
heth
er to
fix
max
imum
incr
ease
s in
gen
eral
rate
s on
prin
cipa
l pla
ce o
f res
iden
ce
Sect
ion
153(
3)
Afte
r 1 J
une
and
befo
re 3
1 Au
gust
20
14
Afte
r 1 J
une
and
befo
re 3
1 Au
gust
201
5
GM
CS
C
FO
(Mar
tin)
W
ithin
twen
ty
one
(21)
day
s af
ter t
he d
ate
of a
dopt
ion
of
valu
atio
ns
and/
or
decl
arat
ion
of
a C
ounc
il ra
te
(or s
ervi
ce
char
ge)
Cou
ncil
mus
t cau
se a
not
ice
of th
e ad
optio
n of
va
luat
ions
/dec
lara
tion
of ra
te (o
r ser
vice
cha
rge)
to b
e pu
blis
hed
in th
e G
over
nmen
t Gaz
ette
and
in a
ne
wsp
aper
circ
ulat
ing
the
area
.
Sect
ions
167
(6) a
nd
170
Gov
ernm
ent
Gaz
ette
not
ice
10
July
201
4 Ea
ster
n C
ourie
r 9
July
201
4
July
201
5 Ju
ly 2
015
GM
CS
C
FO
(Mar
tin)
33
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 25
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Upo
n ap
plic
atio
n by
an
occ
upie
r of
land
to h
ave
his
or h
er
nam
e en
tere
d as
prin
cipa
l ra
tepa
yer
CEO
to u
pdat
e as
sess
men
t rec
ord
of ra
teab
le la
nd
Sect
ion
172(
3) a
nd
173
Ong
oing
O
ngoi
ng
GM
CS
C
FO
(Mar
tin)
Annu
ally
C
ounc
il to
det
erm
ine
rate
pay
men
t dat
es in
Sep
tem
ber,
Dec
embe
r, M
arch
and
Jun
e
Sect
ion
181(
1)
Det
erm
ined
the
belo
w ra
te p
aym
ent
date
s on
24
June
20
14
3 Se
ptem
ber 2
014
3 D
ecem
ber 2
014
4 M
arch
201
5 3
June
201
5
June
201
5
GM
CS
C
FO
(Mar
tin)
Annu
ally
C
ounc
il to
asc
erta
in re
leva
nt C
ash
Adva
nce
Deb
entu
re
Rat
e fo
r var
ious
rele
vant
pro
visi
ons
of th
e Ac
t
Sect
ions
181
(8)(c
), 18
2A(5
) and
25
7(5)
(a)
Ong
oing
O
ngoi
ng
GC
CS
CFO
(M
artin
)
34
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 26
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Whe
neve
r a
fee
or c
harg
e is
fixe
d or
va
ried
Cou
ncil
mus
t upd
ate
list o
f fee
s an
d ch
arge
s im
pose
d un
der s
ectio
n 18
8 an
d br
ing
to n
otic
e of
per
sons
who
m
ay b
e af
fect
ed.
Sect
ion
188(
6) a
nd
(7)
June
201
4 –
As p
art
of B
udge
t 20
14/2
015
June
201
5 (n
ext r
evie
w)
GM
CS
Non
e sp
ecifi
ed
Com
mun
ity la
nd m
anag
emen
t pla
ns
Sect
ion
207
No
timef
ram
es
spec
ified
for r
evie
w
Nei
ghbo
urho
od
Park
s –
Nov
embe
r 20
04
Pock
et P
arks
–
Nov
embe
r 200
4 Lo
cal S
ports
&
Rec
reat
iona
l Are
as -
Nov
embe
r 200
4 H
azel
woo
d Pa
rk -
Nov
embe
r 200
4 Ke
nsin
gton
Gar
dens
R
eser
ve -
Nov
embe
r 200
4
TBA
GM
US
M
anag
er A
sset
s
35
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 27
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Kens
ingt
on P
ark
Res
erve
- N
ovem
ber 2
004
Tusm
ore
Park
- N
ovem
ber 2
004
Spec
ial F
eatu
re
Res
erve
s -
Nov
embe
r 200
4 H
ills F
ace
Res
erve
s - N
ovem
ber 2
004
Dra
inag
e R
eser
ves
- N
ovem
ber 2
004
W
alkw
ays
Scre
enin
g R
eser
ves
- Nov
embe
r 200
4 C
omm
unity
Cen
tres
- Nov
embe
r 200
4 M
agill
Cem
eter
y -
Nov
embe
r 200
4 Ki
nder
garte
ns -
36
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 28
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Nov
embe
r 200
4 C
ar P
arks
- N
ovem
ber 2
004
37
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 29
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Non
e sp
ecifi
ed
Cou
ncil
mus
t kee
p a
regi
ster
of p
ublic
road
s in
its
area
an
d m
ust b
e av
aila
ble
for p
ublic
insp
ectio
n (w
ithou
t ch
arge
) at t
he p
rinci
pal o
ffice
of t
he C
ounc
il du
ring
ordi
nary
offi
ce h
ours
. A p
erso
n is
ent
itled
on
paym
ent o
f a
fee
fixed
by
the
coun
cil f
or a
n ex
tract
of t
he re
gist
er
Sect
ion
231
Ong
oing
O
ngoi
ng
GM
US
At le
ast t
wen
ty
one
(21)
day
s be
fore
re
solv
ing
to
mak
e a
by-la
w
Cou
ncil
mus
t mak
e co
pies
of t
he p
ropo
sed
by-la
w (a
nd
any
code
, sta
ndar
d or
oth
er d
ocum
ent p
ropo
sed
to b
e ap
plie
d or
inco
rpor
ated
by
the
by-la
w) a
vaila
ble
for p
ublic
in
spec
tion
at th
e pr
inci
pal o
ffice
of t
he C
ounc
il, a
nd s
o fa
r as
is re
ason
ably
pra
ctic
able
on
the
Inte
rnet
Sect
ion
249(
1)
Ong
oing
on
an a
s ne
eds
basi
s
Ong
oing
on
an
as n
eeds
ba
sis
GM
US
Annu
ally
C
ounc
il re
port
in re
latio
n to
num
ber,
type
and
out
com
e of
ap
plic
atio
ns fo
r int
erna
l rev
iew
und
er s
ectio
n 27
0 po
licy
Sect
ion
270(
8)
22 J
uly
2014
Ju
ly 2
015
GM
CS
Ever
y tw
o (2
) ye
ars
(on
a ro
lling
basi
s)
Cou
ncil
shou
ld re
view
all
Cou
ncil
polic
ies.
Su
gges
ted
best
pr
actic
e
Ong
oing
– p
olic
ies
revi
ewed
in 2
014
to
be re
view
ed in
201
6 Po
licie
s no
t yet
re
view
ed in
201
4 to
be
revi
ewed
in 2
015
and
then
in 2
016
From
201
6 on
war
ds,
ever
y 2
year
s un
less
le
gisl
ativ
e re
quire
men
t to
be re
view
ed
mor
e
CEO
G
MC
S
GM
US
G
MC
DS
38
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 30
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
fre
quen
tly
Any
time,
but
at
leas
t in
conj
unct
ion
with
revi
ew o
f C
ounc
il’s
stra
tegi
c m
anag
emen
t pl
ans
Rev
iew
of C
harte
r of a
sin
gle
Cou
ncil
Subs
idia
ry (b
y C
ounc
il)
Cla
use
3(4)
of
Sche
dule
2
TBA
TBA
GM
CS
Annu
ally
Rev
iew
of B
usin
ess
Plan
s of
sub
sidi
arie
s –
in
conj
unct
ion
with
Cou
ncil
or C
onst
ituen
t Cou
ncils
.
Cla
uses
8(4
) and
24
(4) o
f Sch
edul
e 2
April
/ M
ay 2
014
April
/ M
ay
2015
GM
CS
C
FO
(Mar
tin)
39
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 31
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Ever
y 4
year
s R
evie
w o
f Cha
rter o
f a re
gion
al s
ubsi
diar
y (b
y C
onst
ituen
t Cou
ncils
)
Cla
use
19(4
) of
Sche
dule
2
Eas
tern
Hea
lth
Aut
horit
y –
last
re
view
ed 2
009,
draf
t da
ted
2013
in
proc
ess
of b
eing
re
view
ed b
y ea
ch o
f th
e co
unci
ls b
ut o
n ho
ld d
ue to
cou
ncils
be
ing
in c
aret
aker
m
ode
and
othe
r is
sues
E
ast W
aste
– 2
9 N
ovem
ber 2
012.
Fi
rst r
evie
w d
ue tw
o ye
ars
afte
r gaz
etta
l of
Cha
rter.
Subm
issi
ons/
com
men
ts d
ue b
y en
d of
Fe
brua
ry 2
015.
H
ighb
ury
Land
fill
Aut
horit
y –
revi
ewed
an
d en
dors
ed b
y C
ity o
f Bur
nsid
e C
ounc
il on
10
June
20
14, a
wai
ting
endo
rsem
ent f
rom
W
alke
rville
Cou
ncil
and
Nor
woo
d Pa
yneh
am a
nd S
t
TBA
Nov
embe
r 20
16
TBA
CEO
G
MC
DS
C
EO
GM
US
C
EO
GM
US
40
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 32
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
With
in 3
0 da
ys
afte
r th
e co
nclu
sion
of
th
e el
ectio
n
Fina
l dat
e fo
r sub
mis
sion
of a
cam
paig
n do
natio
ns re
turn
by
all
cand
idat
es fo
r ele
ctio
n to
an
offic
e of
a c
ounc
il
Sect
ion
80(1
) of t
he
Loca
l Gov
ernm
ent
(Ele
ctio
ns) A
ct 1
999
Afte
r 30
days
afte
r el
ectio
n de
clar
ed.
Afte
r 30
days
afte
r el
ectio
n de
clar
ed –
al
l wer
e du
e by
15
Dec
embe
r 201
4.
Maj
ority
rece
ived
by
this
dat
e, in
clud
ing
all s
ucce
ssfu
l EM
’s.
How
ever
two
(2)
unsu
cces
sful
ca
ndid
ates
had
not
–
lette
rs s
ent b
y Ac
ting
CEO
on
23/1
2/20
14 in
ac
cord
ance
with
s8
0. T
hese
wer
e re
ceiv
ed b
y en
d of
D
ecem
ber 2
014.
Afte
r 30
days
af
ter e
lect
ion
decl
ared
in
2018
CEO
G
MC
S
Ever
y 4
year
s Th
e ch
ief e
xecu
tive
offic
er o
f a c
ounc
il m
ust k
eep
at th
e pr
inci
pal o
ffice
of t
he c
ounc
il ea
ch re
turn
furn
ishe
d to
the
chie
f exe
cutiv
e of
ficer
. A
pers
on is
ent
itled
to in
spec
t a c
opy
of a
retu
rn w
ithou
t ch
arge
, dur
ing
ordi
nary
bus
ines
s ho
urs
at th
e pr
inci
pal
Sect
ion
87 o
f the
Lo
cal G
over
nmen
t (E
lect
ions
) Act
199
9
20 D
ecem
ber 2
010
Nov
embe
r 20
14
GM
CS
41
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 33
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
offic
e of
th
e co
unci
l. A
pers
on is
ent
itled
, on
paym
ent o
f a fe
e fix
ed b
y th
e co
unci
l ,to
obt
ain
a co
py o
f a re
turn
. A
pers
on is
not
ent
itled
to in
spec
t or o
btai
n a
copy
of a
re
turn
unt
il th
e en
d of
eig
ht w
eeks
afte
r the
day
bef
ore
whi
ch th
e re
turn
was
requ
ired
to b
e fu
rnis
hed
to th
e ch
ief
exec
utiv
e of
ficer
. The
chi
ef e
xecu
tive
offic
er is
onl
y re
quire
d to
kee
p a
retu
rn u
nder
this
sec
tion
for a
per
iod
of 4
yea
rs fo
llow
ing
the
elec
tion
to w
hich
the
retu
rn
rela
tes
An
nual
ly
Cou
ncil
mus
t cau
se a
n up
-to-d
ate
info
rmat
ion
stat
emen
t to
be
publ
ishe
d in
a m
anne
r pre
scrib
ed b
y th
e Fr
eedo
m
of In
form
atio
n R
egul
atio
ns.
Sect
ion
9 of
the
Free
dom
of
Info
rmat
ion
Act
19
92
July
201
4 Ju
ly 2
015
GM
CS
In a
ccor
danc
e w
ith a
ny
rele
vant
Au
stra
lian
Acco
untin
g St
anda
rd
Rev
alua
tion
by a
Cou
ncil,
Cou
ncil
subs
idia
ry o
r reg
iona
l su
bsid
iary
of a
ll m
ater
ial n
on-c
urre
nt a
sset
s
Reg
ulat
ion
12 o
f the
Lo
cal G
over
nmen
t (F
inan
cial
M
anag
emen
t) R
egul
atio
ns 2
011
Ong
oing
O
ngoi
ng
GM
CS
C
FO
(Mar
tin)
42
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 34
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
At (o
r bef
ore)
fir
st C
ounc
il m
eetin
g af
ter
elec
tion
or
appo
intm
ent
Last
dat
e fo
r Cou
ncil
Mem
ber t
o m
ake
an u
nder
taki
ng in
th
e pr
escr
ibed
man
ner a
nd fo
rm to
dis
char
ge th
e m
embe
r’s d
utie
s co
nsci
entio
usly
and
to th
e be
st o
f his
or
her a
bilit
ies
Sect
ion
60 a
nd
Reg
ulat
ion
6 of
the
Loca
l Gov
ernm
ent
(Gen
eral
) R
egul
atio
ns 1
999
New
Cou
ncil
was
ap
poin
ted
at a
sp
ecia
l mee
ting
on
18 N
ovem
ber 2
014
2018
G
MC
S
Qua
rterly
C
ounc
il to
pro
vide
sta
tem
ent i
nclu
ding
pre
scrib
ed
info
rmat
ion
to a
ny ra
tepa
yer w
ith th
e be
nefit
of a
sen
iors
po
stpo
nem
ent o
f rat
es.
Sect
ion
182A
and
R
egul
atio
n 13
A(6)
(b) o
f the
Lo
cal G
over
nmen
t (G
ener
al)
Reg
ulat
ions
199
9
Qua
rterly
Qua
rterly
G
MC
S
CFO
(M
artin
)
In in
stal
men
ts
up to
3 m
onth
s in
adv
ance
or
in a
rrea
rs o
f ea
ch m
onth
in
resp
ect o
f w
hich
an
inst
alm
ent i
s pa
yabl
e
Allo
wan
ces
to b
e pa
id to
Cou
ncil
Mem
bers
Se
ctio
n 76
(7) a
nd
Reg
ulat
ion
4 of
the
Loca
l Gov
ernm
ent
(Mem
bers
A
llow
ance
s an
d B
enef
its)
Reg
ulat
ions
201
0
Qua
rterly
in
adva
nce
Qua
rterly
&
Mon
thly
in
adva
nce
GM
CS
C
FO
(Mar
tin)
43
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 35
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Qua
rterly
U
pdat
e de
tails
and
reco
rd re
imbu
rsem
ents
in th
e R
egis
ter o
f Allo
wan
ces
and
Bene
fits
Sect
ion
79 a
nd
Reg
ulat
ion
7 of
the
Loca
l Gov
ernm
ent
(Mem
bers
A
llow
ance
s an
d B
enef
its)
Reg
ulat
ions
201
0
TBA
TBA
GM
CS
Annu
ally
C
ounc
il sh
ould
revi
ew th
e op
erat
ion
of it
s C
ode
of
Prac
tice
for m
eetin
g pr
oced
ures
(if a
ny)
Reg
ulat
ion
7(2)
of
the
Loca
l G
over
nmen
t (P
roce
dure
s at
M
eetin
gs)
Reg
ulat
ions
200
0
29 J
anua
ry 2
013
Dra
ft C
ode
of
Prac
tice
– M
eetin
gs
and
Doc
umen
ts –
Ac
cess
and
Pr
oced
ures
Pol
icy
was
end
orse
d fo
r pu
blic
con
sulta
tion
by C
ounc
il on
27
Janu
ary
2015
(C
1000
8)
Febr
uary
201
5 G
MC
S
44
E
CM
U
pdat
ed O
ctob
er 2
014
Pag
e 36
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\20
1502
17 K
ey D
ates
Tab
le A
udit
Com
mitt
ee 1
7 Fe
brua
ry 2
015.
docx
FR
EQU
ENC
Y/D
EAD
LIN
E
C
OM
MEN
TAR
Y
ACT
REF
EREN
CE
* A
ll re
fere
nces
are
to
Loca
l Gov
ernm
ent A
ct
1999
unl
ess
stat
ed
othe
rwis
e
C
OM
MEN
TS/L
AST
CO
MPL
ETED
N
EXT
REV
IEW
/DU
E D
ATE
R
ESPO
NSI
BLE
O
FFIC
ER
Cap
ital E
xpen
ditu
re F
orec
ast a
nd P
lan
That
Cou
ncil
supp
orts
the
spen
ding
of b
udge
ted
on
rene
wal
and
repl
acem
ent o
f exi
stin
g as
sets
acr
oss
the
entir
e bu
dget
yea
r and
dis
cour
ages
the
prac
tice
of la
rge
outla
ys o
f cap
ital s
pend
ing
in th
e la
st q
uarte
r. Th
at a
n an
nual
pla
n be
pre
sent
ed to
Cou
ncil
each
Jul
y,
show
ing
the
antic
ipat
ed ti
min
g of
cap
ital p
roje
cts-
both
R
enew
al a
nd R
epla
cem
ent o
f Exi
stin
g as
sets
and
New
an
d U
pgra
ded
asse
ts -
and
an a
ccur
ate
fore
cast
of
capi
tal s
pend
acr
oss
the
year
. Th
at a
Qua
rterly
repo
rt be
pre
sent
ed to
Cou
ncil
in
conj
unct
ion
with
the
quar
terly
bud
get u
pdat
e, d
etai
ling
prog
ress
aga
inst
the
Annu
al p
lan
and
iden
tifyi
ng a
ny
maj
or im
pedi
men
ts to
that
pro
gres
s.
N/A
D
ecem
ber 2
014
Febr
uary
201
5 M
ay 2
015
GM
CS
C
FO
(Mar
tin)
NO
TES:
W
here
a d
ate
quot
ed in
this
Key
Dat
es d
iary
requ
ires
som
e fo
rm o
f com
plia
nce
and
that
dat
e fa
lls o
n a
Satu
rday
, Sun
day
or a
ny p
ublic
hol
iday
the
requ
irem
ent t
o co
mpl
y w
ill be
take
n to
be
exte
nded
to th
e ne
xt b
usin
ess
day
– se
ctio
n 27
(2) o
f the
Act
s In
terp
reta
tion
Act
191
5.
Ther
e m
ay b
e ot
her d
ates
whi
ch a
re in
divi
dual
ly re
leva
nt to
eac
h C
ounc
il th
at a
re n
ot re
ferr
ed to
in th
is R
egis
ter o
f Dat
es, e
.g. r
evie
w o
f com
mun
ity
land
man
agem
ent p
lans
– a
s se
t out
in th
e pl
an.
45
46
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 1
of 2
8
AU
DIT
CO
MM
ITTE
E
CO
UN
CIL
PO
LIC
IES,
CO
DES
MA
NA
GEM
ENT
PRO
TOC
OLS
As a
t 27
Janu
ary
2015
KEY
: G
M C
S =
Gen
eral
Man
ager
Cor
pora
te S
ervi
ce
G
M C
&DS
= G
ener
al M
anag
er C
omm
unity
& D
evel
opm
ent S
ervi
ces
GM
US
= G
ener
al M
anag
er U
rban
Ser
vice
s
M
PC
= M
ange
r Peo
ple
& C
ultu
re
CEO
= C
hief
Exe
cutiv
e O
ffice
r
D A
ct =
Dev
elop
men
t Act
199
3 C
= C
ounc
il
M
= M
anag
emen
t A
= Au
dit C
omm
ittee
LG
Act
199
9 =
Loca
l Gov
ernm
ent A
ct 1
999
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Acce
ss to
D
evel
opm
ent
Doc
umen
tatio
n
Cou
ncil
Polic
y Au
dit
Adop
ted
May
20
03,
19/0
6/20
07
Nam
e ch
ange
d 25
/09/
2012
, C
8873
22/1
0/20
13,
C94
47
27/0
1/20
15
C10
06
01/2
017
GM
C&D
S
MC
D&
S
47
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 2
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Aged
Car
e C
ounc
il Po
licy
Audi
t
Adop
ted
19/0
6/20
07,
28/0
8/20
12,
C88
42
27/0
8/20
13,
C93
60
08/2
014
GM
C&D
S
MC
C
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Arts
and
R
ecre
atio
n C
ounc
il Po
licy
Audi
t
Adop
ted
19/0
6/20
07,
28/0
8/20
12,
C88
42
07/2
014
GM
C&D
S
MC
C
This
Pol
icy
is
curr
ently
bei
ng
revi
ewed
and
w
ill m
ost l
ikel
y be
spl
it in
to
two
new
po
licie
s –
Arts
an
d C
ultu
ral
Dev
elop
men
t Po
licy
and
Phys
ical
Ac
tivity
and
Sp
orts
Pol
icy.
Asse
t M
anag
emen
t (fo
rmer
ly
Infra
stru
ctur
e As
set
Man
agem
ent)
Cou
ncil
Polic
y Au
dit
16/0
9/20
08,
O24
85
09/0
7/20
13,
C92
77
12/0
8/20
14,
C98
18
08/2
016
2 ye
arly
GM
US
MA
48
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 3
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Asse
ts
M’m
ent
Prot
ocol
Au
dit
Audi
t A02
11
06/0
9/20
11
13/0
9/20
11,
C84
17
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
with
Ex
tern
al
Audi
tors
re
gard
ing
revi
ew
Blue
ston
e Ke
rbin
g C
ounc
il Po
licy
Audi
t
05/2
003,
Ado
pted
19/0
6/20
07
Dra
ft 25
/03/
2011
to
Exe
c 09
/05/
2011
06/2
015
as p
art o
f St
reet
scap
e St
rate
gy
GM
US
ME
S
To b
e su
bsum
ed in
to
Publ
ic D
omai
n St
reet
scap
e St
rate
gy
Borr
owin
g M
’men
t Pr
otoc
ol
Audi
t
06/0
9/20
11
Audi
t, A
2011
13/0
9/20
11,
C84
17
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tors
re
gard
ing
revi
ew
Budg
et
Man
agem
ent –
C
arry
For
war
ds
M’m
ent
Prot
ocol
Au
dit
21/0
4/20
09,
F169
5
Audi
t A02
11
06/0
9/20
11
13/0
9/20
11,
C84
17
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tors
re
gard
ing
revi
ew
49
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 4
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Build
ing
Insp
ectio
n C
ounc
il Po
licy
Audi
t
Adop
ted
05/2
003,
20/0
7/20
10,
C79
47
17/0
8/20
10,
C79
70
26/0
6/20
12,
C87
62
22/1
0/20
13,
C94
48
27/0
1/20
15
C10
06
01/2
017
GM
C&D
S
MC
D&
S
Bush
fire
Haz
ard
Man
agem
ent
(form
erly
“Fire
Pr
even
tion”
Po
licy)
Cou
ncil
Polic
y Au
dit
Adop
ted
05/2
003,
Nam
e C
hang
e 25
/09/
2012
, C
8872
10/0
9/20
13,
C94
00
27/0
5/20
14,
C97
31
05/2
016
2 ye
arly
GM
C&D
S
MC
D&
S
Car
etak
er
Cou
ncil
Polic
y Au
dit
LG
91A
N
il sp
ecifi
ed
27/0
4/20
10,
02/2
018
GM
CS
50
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 5
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Elec
tions
Ac
t C
7857
Def
erre
d un
til
afte
r ER
A tra
inin
g on
05/
05/2
010.
18/0
5/20
10,
C78
84
22/0
2/20
11,
C81
16
08/0
7/20
14,
C97
92
Prio
r to
Elec
tions
20
18
PGO
Cas
h M
anag
emen
t M
’men
t Pr
otoc
ol
Audi
t
Audi
t 05/
04/2
011,
A0
194
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tors
re
gard
ing
revi
ew
Chi
ldre
n, Y
outh
an
d Fa
milie
s C
ounc
il Po
licy
Audi
t
Adop
ted
19/0
6/20
07
28/0
8/20
12,
C88
42
27/0
8/20
13,
C93
61
08/2
014
GM
C&D
S
MC
C
City
of
Burn
side
Fla
g C
ounc
il Po
licy
Audi
t
Adop
ted
17/0
2/20
09,
08/2
016
GM
US
51
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 6
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Flyi
ng
CS1
654,
13/0
8/20
13,
C93
33
12/0
8/20
14,
C98
19
2 ye
arly
M
A
Clo
sed
Circ
uit
Tele
visi
on
[CC
TV]
Cou
ncil
Polic
y Au
dit
Adop
ted
Cou
ncil,
18
/05/
2010
27/0
7/20
10,
C79
48
02/2
015
GM
CS
MIS
Som
e cl
ause
s re
flect
ed in
R
ecor
ds
Man
agem
ent
Polic
y.
Cod
e of
C
ondu
ct fo
r C
ounc
il C
ode
Audi
t LG
Act
19
99
110
Cod
e Le
gisl
ated
Fe
brua
ry 2
014.
Au
dit 0
6/02
/200
7,
16/0
2/20
07,
00/0
0 G
MC
S
Cod
e Le
gisl
ated
52
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 7
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Cou
ncil
Empl
oyee
s (p
revi
ousl
y C
ode
of
Con
duct
for
Empl
oyee
s,
Staf
f &
Asso
ciat
es)
Pa
rliam
ent
revi
ews
not
Cou
ncil.
C78
11
Cou
ncil
20/0
3/20
07,
24/1
1/09
, F17
39
03/0
2/20
10,
F174
4
Exec
utiv
e 25
/11/
2011
,
24/0
9/20
13,
C94
09
Empl
oyee
s, S
taff
& As
soci
ates
–
Gift
s an
d B
enef
its
Polic
y ad
opte
d 24
/09/
2013
C
9409
and
2.7
am
ende
d in
the
Cod
e
Legi
slat
ion
12/0
2/20
14
M
P&C
PGO
Febr
uary
201
4.
Any
spec
ific
clau
ses
not
incl
uded
in
man
date
d co
de w
ill ne
ed
to b
e in
clud
ed
in e
ither
an
exis
ting
or n
ew
Prot
ocol
.
Cod
e of
C
ondu
ct fo
r C
ounc
il M
embe
rs
Cou
ncil
Cod
e Au
dit
LG A
ct
1999
63
C
ode
Legi
slat
ed
Sept
embe
r 20
13.
Parli
amen
t
25/1
0/20
11,
C84
65
Legi
slat
ion
00/0
0 G
MC
S
OC
EO
53
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 8
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
(pre
viou
sly
Cod
e of
C
ondu
ct fo
r El
ecte
d M
embe
rs)
(Ref
er a
lso
Com
plai
nt
Han
dlin
g Pr
oced
ures
for
Cou
ncil
Mem
bers
)
revi
ews
not
Cou
ncil.
01
/09/
2013
,
Cod
e of
C
ondu
ct fo
r D
evel
opm
ent
Asse
ssm
ent
Pane
l (an
d M
embe
rs o
f the
D
evel
opm
ent
Asse
ssm
ent
Com
mis
sion
, M
embe
rs o
f R
egio
nal
Dev
elop
men
t As
sess
men
t Pa
nels
, and
de
lega
tes)
Cou
ncil
Cod
e Au
dit
D A
ct
1993
21
A
Nil
Spec
ified
Min
iste
r ado
pts
code
& m
ust
cons
ult w
ith
LGA
befo
re
vary
ing.
00
/00
GM
C&D
S
MC
D&
S
Cod
e of
Pr
actic
e –
Acce
ss to
M
eetin
gs a
nd
Doc
umen
ts
Cou
ncil
Cod
e Au
dit
LG A
ct
1999
92
Cod
e of
Pra
ctic
e re
latin
g to
pr
inci
ples
, po
licie
s,
proc
edur
es a
nd
09/0
8/20
11,
C83
74
05/2
015
With
in 1
2 m
onth
s of
N
ovem
ber
2014
GM
CS
PGO
Subs
umed
w
ith P
etiti
ons,
D
eput
atio
ns,
and
Mee
tings
54
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 9
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
prac
tices
ap
plie
d in
re
spec
t of p
ublic
ac
cess
to
Cou
ncil
and
Com
mitt
ee
mee
tings
in
clud
ing
min
utes
(and
ot
her
docu
men
ts –
S
ectio
n 92
(2)
LG A
ct m
ust b
e re
view
ed w
ithin
12
mon
ths
of
perio
dic
elec
tion)
Elec
tion
55
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 10
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Cod
e of
Pr
actic
e –
Mee
ting
Proc
edur
es
Cou
ncil
Cod
e Au
dit
LG (P
M)
Reg
s
2013
Reg
. 6(
2)
Cou
ncil
shou
ld,
at le
ast o
nce
in
ever
y fin
anci
al
year
, rev
iew
the
oper
atio
n of
a
code
of p
ract
ice
unde
r thi
s re
gula
tion
18/1
1/20
08,
C73
62.
17/0
3/20
09,
C74
35.
16/0
6/20
09,
F171
6.
28/0
7/20
09,
C75
40.
17/1
1/20
09,
C76
66.
27/0
1/20
10,
C77
67.
16/
02/2
010,
C
7806
.
09/0
8/20
11,
C83
74.
22/1
1/20
11,
C85
06.
25/0
9/20
12,
C88
69.
29/0
1/20
13,
C89
98
01/2
014
Year
ly
GM
CS
PGO
For c
omm
unity
co
nsul
tatio
n C
ounc
il 27
/01/
15
56
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 11
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Com
mun
ity
Cen
tres
and
Faci
litie
s Fe
es
and
Cha
rges
Su
bsid
ies
Cou
ncil
Polic
y Au
dit
24
/06/
2014
, C
9772
06
/201
6
2 ye
arly
GM
C&D
S
MC
C
Com
mun
ity
Enga
gem
ent
(Pub
lic
Con
sulta
tion)
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
50
Mus
t do
publ
ic
cons
ulta
tion
if al
ter
unle
ss
only
m
inor
ch
ange
. Se
e S.
50(6
) &
(7)
Nil
Spec
ified
20/1
0/20
09,
CS1
701
April
201
3, C
9122
24/0
6/20
14 (i
tem
14
.10)
with
draw
n fro
m C
ounc
il m
eetin
g fo
r fu
rther
wor
k
09/0
9/20
14
C98
87
09/2
016
2 ye
arly
GM
C&D
S
OC
EO
SCEO
Com
mun
ity
Gar
dens
C
ounc
il Po
licy
Audi
t
03/0
2/20
10,
S731
3
26/0
8/20
14,
C98
64
08/2
016
2 ye
arly
GM
US
MA
57
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 12
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Com
mun
ity
Gra
nts
Cou
ncil
Polic
y Au
dit
05/2
003
Adop
ted
16/0
6/20
09,
CS1
674
20/1
0/20
09,
CS1
708
18/0
1/20
11,
C80
75
28/0
8/20
12,
C88
42
14/0
5/20
13,
C91
59
09/0
7/20
13,
C92
74
09/0
7/20
13, M
inor
C
hang
e to
5.8
.3
cond
ition
s of
gr
ant.
08/0
4/20
14,
C96
59
04/2
016
2 ye
arly
GM
C&D
S
MC
C
Com
plai
nt
Han
dlin
g
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
27
0(a1
)(b)
N
il Sp
ecifi
ed
05/0
8/20
08,
A004
0
22/0
5/20
12.
C87
19.
15/0
4/20
14
A037
0.
13/0
5/20
14
C97
10
05/2
016
2 ye
arly
GM
C&D
S
MC
S
58
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 13
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Com
plai
nt
Han
dlin
g Pr
oced
ures
for
Cou
ncil
Mem
bers
(Ref
er a
lso
Cod
e of
C
ondu
ct fo
r C
ounc
il M
embe
rs)
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
63
Nil
spec
ified
in
the
Act;
legi
slat
ed C
ode
of C
ondu
ct
how
ever
pr
ovid
es th
at th
e C
ounc
ils’
Com
plai
nt
Han
dlin
g Pr
oced
ure
mus
t be
revi
ewed
w
ithin
12
mon
ths
afte
r a
Loca
l G
over
nmen
t El
ectio
n
27/0
5/20
14,
C97
30
10/2
015
Ther
eafte
r, 2
year
ly
GM
CS
PGO
Cou
ncil
Wor
king
Par
ty
Cou
ncil
Polic
y Au
dit
20/1
1/20
01
19/0
6/20
07
Rev
oked
11/0
9/20
12,
C88
58
Rei
nsta
ted
10/0
9/20
13,
C94
02
25/0
2/20
14,
C96
00 (M
ayor
ex
offic
io /
quor
um
only
)
02/2
015
GM
CS
PGO
59
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 14
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Cus
tom
er
Serv
ice
Cou
ncil
Po
licy
Audi
t
Dra
ft on
ly
G
MC
S
MC
S
(Pre
viou
sly
Man
agem
ent
Prot
ocol
)
Rev
iew
to b
e un
derta
ken
to
amen
d po
licy
from
OD
&G /
Man
agem
ent
Prot
ocol
to b
e a
Cou
ncil
Polic
y (e
mai
ls
28/0
4/20
14)
Dep
utat
ions
C
ounc
il Po
licy
Audi
t
10/0
6/20
14,
C97
52
12/2
015
2 ye
arly
GM
CS
PGO
Inco
rpor
ated
in
to n
ew C
ode
of P
ract
ice
Mee
ting
Proc
edur
es
Dev
elop
men
t D
eleg
atio
ns
Cou
ncil
Polic
y Au
dit
Adop
ted
12/2
006
16/0
6/20
09,
S727
6
28/0
6/20
11,
C83
00
25/0
9/20
12,
C88
77
24/0
9/20
13,
C94
10
09/2
014
GM
C&D
S
MC
D&
S
60
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 15
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Dis
cret
iona
ry
Reb
ate
of
Rat
es
Cou
ncil
Polic
y Au
dit
07/0
8/20
12,
A027
6 (to
EM
w
orks
hop)
25/0
9/20
12,
C88
75
27/0
5/20
14,
C97
23
05/2
016
2 ye
arly
GM
CS
CFO
Elec
ted
Mem
ber
Allo
wan
ces
and
Bene
fits
Cou
ncil
Po
licy
Audi
t LG
Act
19
99
76(9
).
77
Rei
mbu
rse
men
t of
ex
pens
es
polic
y
Rat
e of
al
low
ance
re
view
ed
annu
ally
in li
ne
with
CPI
, at
whi
ch ti
me
polic
y Ap
pend
ix
A ne
eds
to b
e up
date
d.
Any
Pol
icy
unde
r 77(
1)(b
) la
pses
at
Gen
eral
Ele
ctio
n
12/1
1/20
11
12/1
1/20
12
12/1
1/20
13
(allo
wan
ce)
18/1
1/20
08
C83
63
24/1
1/20
09
C76
96
23/1
1/20
10
C80
29
23/1
1/20
10,
C80
29 (p
olic
y)
Dis
cuss
ion
only
28
/01/
2014
(1
4.12
) reg
ardi
ng
Bene
fits
but n
o fo
rmal
re-a
dopt
ion
mot
ion.
25/1
1/14
C99
56
11/2
015
Allo
wan
ce
11/2
018
Polic
y
GM
CS
PGO
Nex
t allo
wan
ce
revi
ew d
ue
Nov
embe
r /D
ecem
ber
2015
. S
et b
y R
emun
erat
ion
Trib
unal
rulin
g.
Polic
y is
re
view
ed a
fter
each
Gen
eral
El
ectio
n
61
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 16
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Elec
ted
Mem
bers
(in
corp
orat
ing
Elec
ted
Mem
bers
’ R
oom
and
M
ayor
’s
Parlo
ur)
Cou
ncil
Po
licy
Audi
t
05/2
003
19/0
6/20
07,
F156
5
Feb
2011
(CEO
)
27/0
5/20
14,
C97
32
05/2
016
2 ye
arly
GM
CS
PGO
Elec
ted
Mem
bers
’ Tr
aini
ng a
nd
Dev
elop
men
t
Cou
ncil
Po
licy
Audi
t LG
Act
19
99
80A
Polic
y
(Rev
iew
“p
lan”
an
nual
ly)
Nil
Spec
ified
.
12/0
7/20
11,
C83
23
26/0
6/20
12,
C87
66
11/0
2/20
14,
C95
85
02/2
016
2 ye
arly
(P
olic
y)
Annu
al
revi
ew
requ
ired
for
Plan
GM
CS
PGO
OC
EO
Elec
tion
Sig
ns
Cou
ncil
Polic
y Au
dit
Adop
ted
04/0
3/20
03
22/0
2/20
11
27/0
5/20
14,
C97
33
05/2
016
2 ye
arly
GM
CS
PGO
Empl
oyee
s,
Staf
f and
As
soci
ates
–
Gift
s an
d Be
nefit
s (r
efer
al
so C
ode
of
Con
duct
for
Cou
ncil
Empl
oyee
s)
Cou
ncil
Polic
y Au
dit
24/0
9/20
13,
C94
09
27/0
5/20
14,
C97
34
05/2
016
2 ye
arly
OC
EO
PGO
62
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 17
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Envi
ronm
ent &
Bi
odiv
ersi
ty
(form
erly
En
viro
nmen
t)
Cou
ncil
Polic
y Au
dit
05/2
003
19/0
6/20
07
23/0
4/20
13,
C91
48
24/0
6/20
14,
C97
74
06/2
016
2 ye
arly
GM
US
MA
Fina
ncia
l M
anag
emen
t of
Ope
n Sp
ace
(see
als
o;
Ope
n Sp
ace
Polic
y)
M’m
ent
Prot
ocol
Au
dit
06/0
9/20
11 A
udit,
A0
211
13/0
9/20
11,
C84
17
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tor
rega
rdin
g re
view
.
Foot
path
C
ounc
il
Polic
y Au
dit
July
200
3
18/0
5/20
10,
O26
14
draf
t 28/
04/2
011
to E
xec
09/0
5/20
11
I&E
Com
m
12/0
6/20
12.
IE00
31.
EMs
wan
t W
orks
hop.
14/0
8/20
12,
C88
23
10/0
9/20
13,
09/2
014
GM
US
ME
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
63
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 18
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
C94
01
Frau
d an
d C
orru
ptio
n Pr
even
tion
Cou
ncil
Polic
y Au
dit
Audi
t 02/
06/2
009
F&A
14/0
6/20
09
Def
erre
d
F&A
21/0
7/20
09.
28/0
7/20
09,
F172
0
11/0
9/20
12,
C88
58
11/0
2/20
14,
C95
90
02/2
016
2 ye
arly
GM
CS
PGO
Fund
ing
M’m
ent
Prot
ocol
Au
dit
Audi
t Com
A01
96
05/0
4/20
11
6/10
/200
9
Audi
t Com
Feb
20
10 m
eetin
g.
Rep
ort b
ack
to
April
Aud
it m
eet.
6/4/
2010
Aud
it C
om w
ant m
ore
wor
k do
ne.
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tors
re
gard
ing
revi
ew
Hed
ge
Encr
oach
men
t on
to R
oad
Res
erve
Cou
ncil
Polic
y Au
dit
M
ay 2
003
19/0
6/20
07
07/2
014
GM
US
ME
PSO
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Hire
of
Cou
ncil
Polic
y Au
dit
12
/11/
2013
, 12
/201
4 G
MC
&DS
Po
licy
to b
e
64
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 19
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Com
mun
ity
Ope
n Sp
ace
and
Faci
litie
s Po
licy
C94
81
2 ye
arly
M
CC
re
voke
d –
inco
rpor
ate
into
Fee
s an
d C
harg
es
Info
rmat
ion
Dis
play
s (in
tern
al a
nd
exte
rnal
) at
Cou
ncil
Prem
ises
(m
erge
d C
ontro
l of
atriu
m d
ispl
ays
excl
udin
g ar
t ex
hibi
tions
and
Ad
verti
sing
Ba
nner
s)
M’m
ent
Prot
ocol
21/0
2/20
01
Exec
utiv
e 04
/02/
2011
Exec
utiv
e 19
/08/
2014
08/2
016
2 ye
arly
GM
C&D
S
MC
S
Inte
rnal
Fi
nanc
ial
Con
trols
C
ounc
il Po
licy
Audi
t LG
Act
19
99
125
N
il Sp
ecifi
ed
07/0
8/20
12,
A027
3
28/0
8/20
12,
C88
46
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tors
re
gard
ing
revi
ew
Inte
rnal
Rev
iew
of
Cou
ncil
Dec
isio
ns
(Sec
tion
270)
Pr
oced
ure
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
27
0(1)
N
il Sp
ecifi
ed
19/0
8/20
08,
F164
3
19/0
5/20
09,
F170
4, W
ent t
o C
ounc
il
18/0
1/11
, C80
77
01/2
015
GM
CS
MC
S
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
65
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 20
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Kerb
side
W
aste
M
anag
emen
t C
ounc
il Po
licy
Audi
t
May
200
3
31/0
7/20
12,
C88
10
22/0
7/20
14,
C98
05
07/2
016
2 ye
arly
GM
US
MA
Leas
ing
& Li
cens
ing
of
Com
mun
ity
Faci
litie
s
Cou
ncil
Polic
y Au
dit
24/1
/201
2,
IE00
05
12/1
1/20
13,
C94
81
12/2
014
2 ye
arly
GM
US
MA
Liab
ility
M’m
ent
Prot
ocol
Au
dit
06/0
9/20
11 A
udit,
A0
211
13/0
9/20
11,
C84
17
03/2
015
GM
CS
CFO
Ong
oing
di
scus
sion
s w
ith E
xter
nal
Audi
tor
rega
rdin
g re
view
Libr
ary
Cou
ncil
Polic
y Au
dit
July
200
0
19/0
6/20
07
28/0
8/20
12,
C88
42
27/0
8/20
13,
C93
76
08/2
014
GM
C&D
S
MC
C
Mag
ill C
emet
ery
Cou
ncil
Po
licy
Audi
t
Dec
embe
r 200
6
19/0
6/20
07
12/2
014
2 ye
arly
GM
US
MA
Rev
iew
de
laye
d du
e to
ch
ange
s to
the
Buria
l &
Cre
mat
ion
Reg
ulat
ions
66
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 21
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
2013
.
Med
ia
Cou
ncil
Polic
y Au
dit
Dec
embe
r 200
6
27/1
1/20
12,
C89
41
10/0
9/20
13,
C93
91
24/0
6/20
14,
C97
73
06/2
016
2 ye
arly
GM
C&D
S
OC
EO
Nam
ing
of
Publ
ic P
lace
s (fo
rmer
ly
Nam
ing
of
Roa
ds a
nd
Publ
ic
Res
erve
s)
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
21
9(5)
N
il Sp
ecifi
ed
21/1
0/20
08,
O24
92
20/0
7/20
10,
C79
42
22/0
4/20
14,
C96
96
04/2
016
2 ye
arly
GM
US
ME
Ope
n Sp
ace
(incl
udes
Ope
n Sp
ace
Res
erve
s Fu
nd) (
See
al
so: F
inan
cial
M
anag
emen
t of
Ope
n Sp
ace
Polic
y)
Cou
ncil
Polic
y Au
dit
June
200
8
19/0
5/20
09,
F170
7
06/1
0/20
09,
A012
8
20/1
0/20
09,
F173
2
12/2
014
GM
US
MA
CFO
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Ord
er M
akin
g C
ounc
il
Polic
y Au
dit
LG A
ct
1999
259.
May
ne
ed to
do
Nil
Spec
ified
18/0
5/20
10,
C78
80
25/0
9/20
12,
C88
76
11/2
014
GM
C&D
S
67
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 22
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
publ
ic
cons
ulta
tion.
Se
e S.
259(
5)
12/1
1/20
13,
C94
79
Park
ing
Cou
ncil
Polic
y Au
dit
10/0
7/20
12,
C87
87
23/0
7/20
13,
C93
18
11/0
3/20
14,
C96
23
03/2
016
2 ye
arly
GM
C&D
S
MC
D&
S
Petit
ions
C
ounc
il Po
licy
Audi
t
Oct
ober
199
1
09/0
8/20
11 (a
s pa
rt of
revi
ew
Cod
e of
pra
ctic
e ac
cess
to d
ocs)
10/0
6/20
14,
C97
53
06/2
016
2 ye
arly
GM
CS
PGO
Proc
eeds
from
Ec
onom
ic
Dev
elop
men
t Ac
tivity
Cou
ncil
Polic
y Au
dit
M
ay 2
003
19/0
6/20
07
04/2
015
2 ye
arly
GM
CS
CFO
Proc
urem
ent
(form
erly
C
ontra
cts,
te
nder
s, a
nd
OH
SW)
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
49
N
il Sp
ecifi
ed
19/0
8/20
08,
F164
0
04/0
8/20
09,
A011
0
31/0
8/20
09,
06/2
016
2 ye
arly
GM
CS
MP
&C
68
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 23
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
F172
5
24/0
4/20
12,
C86
83
24/0
6/20
14,
C97
63
Prud
entia
l Pr
ojec
t M
anag
emen
t C
ounc
il Po
licy
Audi
t LG
Act
19
99
48(a
a1)
Nil
Spec
ified
07/0
8/20
12,
A027
5
28/0
8/20
12,
C88
47
05/0
2/20
14,
A958
8
11/0
2/20
14,
C95
88
02/2
016
2 ye
arly
GM
CS
CFO
Publ
ic D
omai
n St
reet
scap
e C
ounc
il Po
licy
Audi
t
09/0
9/20
14
C98
88
09/2
016
2 ye
arly
GM
US
PSO
Rat
ing
Cou
ncil
Polic
y Au
dit
LG A
ct
1999
12
3
Annu
ally
as
part
of A
nnua
l Bu
sine
ss P
lan
Adop
tion
05/0
2/20
14,
A034
9
11/0
2/20
14,
C95
87
02/2
015
Annu
al
Rev
iew
GM
CS
CFO
Rec
ords
M
anag
emen
t C
ounc
il Po
licy
Audi
t
09/0
8/20
11,
Rep
ort t
o C
ounc
il de
ferr
ed to
nex
t m
eetin
g.
15/0
9/20
11
08/2
016
2 ye
arly
GM
CS
MIS
Cou
ncil
27/0
1/20
15 b
ut
adjo
urne
d to
ne
xt m
eetin
g
69
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 24
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
CC
S003
6
12/0
8/20
14,
C98
29
Reg
ulat
ed a
nd
Sign
ifica
nt T
ree
Assi
stan
ce
Cou
ncil
Polic
y Au
dit
24/0
7/20
12,
C88
02
24/0
9/20
13,
C94
24
09/2
014
GM
C&D
S
MC
D&
S
Feb
2015
(p
ossi
bly
EM
Wor
ksho
p)
Req
uest
for
Serv
ice
Polic
y C
ounc
il Po
licy
Audi
t LG
Act
19
99
270(
a1)(
a)
Nil
Spec
ified
22/0
5/20
12,
C87
19
13/0
5/20
14,
C97
14
05/2
016
2 ye
arly
GM
C&D
S
MC
S
Ris
k M
anag
emen
t C
ounc
il Po
licy
Audi
t LG
Act
19
99
134(
4)(b
) N
il Sp
ecifi
ed
07/0
2/20
12,
A022
5
14/0
2/20
12,
C85
79
15/0
4/20
14,
A036
6
13/0
5/20
14,
C97
15
05/2
016
2 ye
arly
GM
CS
MP
&C
Roa
d an
d Tr
affic
M
anag
emen
t C
ounc
il Po
licy
Audi
t
12/0
3/20
13,
C90
78
13/0
8/20
13,
C93
34
12/2
014
2 ye
arly
GM
US
ME
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Soci
al M
edia
C
ounc
il Po
licy
Audi
t
12/0
7/20
11,
CC
S002
9 06
/201
6
2 ye
arly
GM
C&D
S
OC
EO
70
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 25
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
28/0
8/20
12,
C88
42
24/0
6/20
14,
C97
64
SCEO
Spon
sors
hip
Cou
ncil
Polic
y Au
dit
18/0
5/20
10
CS1
736
17/0
8/20
10,
CS1
753
28/0
8/20
12,
C88
42
10/0
9/20
13,
C93
92
09/2
014
2 ye
arly
GM
C&D
S
MC
S
Sw
imm
ing
Pool
In
spec
tion
Cou
ncil
Polic
y Au
dit
D A
ct
1993
71
AA
N
il sp
ecifi
ed
08/0
4/20
14,
C96
64
04/2
016
2 ye
arly
GM
C&D
S
MC
D&
S
Tele
com
mun
icat
ions
Fac
ilitie
s on
Cou
ncil
Land
Cou
ncil
Polic
y Au
dit
20
/05/
2003
19/0
7/20
07
12/2
014
2 ye
arly
GM
US
MA
Trea
sury
M
anag
emen
t C
ounc
il Po
licy
Audi
t
05/0
4/20
11,
A019
5
To A
udit
Com
mitt
ee
10/0
2/20
10
06/0
4/20
10 A
udit
Com
wan
t mor
e w
ork
done
.
06/2
016
2 ye
arly
GM
CS
CFO
71
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 26
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
Audi
t 07/
08/2
013
& C
ounc
il 27
/08/
2013
C
9377
requ
estin
g m
ore
wor
k.
24/0
6/20
14,
C97
65
Tree
M
anag
emen
t C
ounc
il Po
licy
Audi
t
19/0
6/20
07
Nov
embe
r 201
0
Mar
k B
has
draf
t re
ady
07/0
2/20
13
Cou
ncil
(C90
65)
26/0
2/20
13
defe
rred
di
scus
sion
s un
til
May
201
3 w
ith
Tree
M
anag
emen
t St
rate
gy a
nd
Urb
an T
ree
Amen
ity V
alua
tion
due
in M
ay a
lso
27/0
5/20
14,
C97
35
06/2
016
2 ye
arly
GM
US
MA
Use
of R
oad
Res
erve
s fo
r C
omm
erci
al
Purp
ose
Cou
ncil
Polic
y Au
dit
May
200
3
19/0
6/20
07
28/0
8/20
12,
C88
42
08/1
0/20
13,
02/2
016
2 ye
arly
GM
C&D
S
MC
D&
S
72
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 27
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
C94
37
25/0
2/20
14,
C96
12
Vehi
cles
C
ounc
il Po
licy
Audi
t
July
200
3
19/0
6/20
07 C
CS
Com
mitt
ee
11/1
0/20
11
CC
S004
4
10/2
015
GM
CS
MP
&C
Cur
rent
ly
unde
r rev
iew
by
Mgr
Pr
ocur
emen
t
Verg
e D
evel
opm
ent
Cou
ncil
Polic
y Au
dit
M
ay 2
003
19/0
6/20
07
07/2
014
GM
US
MO
PSO
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Volu
ntee
rs
Cou
ncil
Polic
y Au
dit
Dec
embe
r 200
6
19/0
6/20
07
25/0
9/20
12,
C88
76
27/0
8/20
13,
C93
62
08/2
014
GM
CS
MP
&C
Polic
y ne
eds
to
be re
view
ed to
en
sure
Vo
lunt
eers
co
de o
f co
nduc
t is
incl
uded
.
War
d Fo
rum
s C
ounc
il Po
licy
Audi
t
May
200
8
By
CEO
Feb
ruar
y 20
11
11/0
9/20
12,
C88
58
27/0
5/20
14,
05/2
016
2 ye
arly
GM
CS
PGO
73
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
015\
Aaa
Pol
icy
Pro
toco
l tra
ckin
g ta
ble
- Aud
it C
omm
ittee
Sta
ndin
g A
gend
a - f
inal
from
Ang
elyn
.doc
x
Pag
e 28
of 2
8
Nam
e C
ounc
il /
M’m
ent
Type
A
udit
Act
Se
ctio
n Le
gisl
ativ
e R
evie
w
Req
uire
men
t A
dopt
ed R
evie
w
Nex
t R
evie
w /
Tim
efra
me
Res
pons
ible
O
ffice
r N
otes
C97
24
Wat
er S
ensi
tive
Urb
an D
esig
n C
ounc
il Po
licy
Audi
t
27/0
9/20
11,
PHI0
064
09/2
015
GM
US
ME
Cou
ncil
27/0
1/15
but
ad
jour
ned
to
next
mee
ting
Wat
erco
urse
M
anag
emen
t C
ounc
il Po
licy
Audi
t
May
200
3
19/0
6/20
07
28/0
5/20
13,
C91
88
05/2
014
GM
US
MA
Whi
stle
blow
er
Prot
ectio
n C
ounc
il Po
licy
Audi
t
19/0
8/20
08,
F164
4
06/1
0/20
09,
A012
2
20/1
0/20
09,
F173
5
24/1
1/20
09,
F174
0
23/0
4/20
13,
C91
40
11/0
2/20
14,
C95
86
02/2
016
2 ye
arly
GM
US
GM
C&D
S
GM
CS
74
INTERNAL AUDIT – STATUS REPORT (February 2015)
Internal Audit - Status Report Feb 15.doc 1
Ref Projects Status Notes 12-08 Management of Consultancies Executive
Review
This audit report has been updated and is presently under review by Executive. To be presented to the Audit Committee in April 2015.
12-11 External Compliance Executive Review
This audit report has been updated and is presently under review by Executive. To be presented to the Audit Committee in June 2015.
13-01 Business Service Review – Finance 4 (Performance, Operational, Financial & Compliance Management)
Department Review
This audit report will be presented to Executive and Audit Committee in Q3 2015.
13-01 Business Service Review – Finance 5 (Financial Reporting)
Cancelled Report cancelled due to the ongoing development of strategic and financial reporting since the original report was completed. An integrated reporting model has been proposed.
13-04 Business Service Review – Development Services Department
Executive Review
Management responses are being updated by the General Manager – Community and Development Services. To be presented to the Audit Committee in June 2015.
14-05 Business Service Review – Office of the CEO
Cancelled This project is now superseded by the review undertaken by BRM Holdich.
14-10 2013-14 Q4 Financial Internal Controls – Procurement & Purchasing
Executive Review
This audit report was reviewed by the Executive Team. It will be released when the external auditor has provided their management letter to ensure consistency of recommendations. To be presented to the Audit Committee in April 2015.
15-02 2014-15 Q1 Financial Internal Controls – Receipt of Cash and Cheques
Executive Review
This audit report is being finalised with the Executive Team. To be presented to the Audit Committee in April 2015.
15-03 2014-15 Q1 Follow-Up – Business Service Review of Library, Learning and Volunteers Department
Executive Review
This audit report is being finalised with the Executive Team. To be presented to the Audit Committee in April 2015.
15-04 Vulnerability Assessment and Penetration Testing
Fieldwork Fieldwork is in-progress in conjunction with the Information Systems Department.
15-05 2014-15 Q2 Financial Internal Controls – Financial Policies and Protocols
Executive Review
This audit report will be released when the external auditor has provided their management letter to ensure consistency of recommendations. To be presented to the Audit Committee in April 2015.
15-06 2014-15 Q2 Follow-Up – Policies and Protocols Framework, Long-Term Financial Plan and Fees & Charges Review
Report The audit report is being drafted. Fees and Charges presented to the February 2015 Audit Committee. The Long Term Financial Plan to be presented to the Audit Committee in April 2015.
15-07 Business Service Review – Procurement and Contracts Department
Executive Review
The audit report was finalised with the department manager. It is now under review by the Executive Team. To be presented to the Audit Committee in June 2015.
15-10 Business Service Review – Information Systems
Fieldwork Fieldwork has commenced for this service review.
Note: Audit projects that have been tabled at the Audit Committee will be removed from future status reports.
75
76
Audit Committee Item 5.1 17 February 2015
Item No: 5.1 To: Audit Committee Date: 17 February 2015 Author: Martin Cooper – Chief Financial Officer General Manager and Division
Nigel Morris – General Manager, Corporate Services
Contact: 8366 4202 Subject: POLICY REVIEW – FEES AND CHARGES POLICY (STRATEGIC) Attachments: A. Fees and Charges (Non Rates) Policy
B. Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy
C. Internal Audit Fees & Charges Review August 2012 & Issues to Address Register
Prev. Resolution: N/A
Officer’s Recommendation
1. That the Report be received.
2. That the Audit Committee endorse the new draft:
2.1 Fees and Charges (Non Rates) Policy; and
2.2 Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy.
3. That the Audit Committee recommends that the new draft
3.1 Fees and Charges (Non Rates) Policy; and
3.2 Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy.
be presented to Council for consideration for adoption.
Purpose
1. To provide the Audit Committee with recommended new Fees and Charges (Non Rates) Policy and Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy for consideration and endorsement, prior to its presentation to Council for adoption.
Strategic Plan
2. The following Strategic Plan provision is relevant:
“A financially sound Council that is accountable, responsible and sustainable”
Communications/Consultation
3. The following communication / consultation has been undertaken:
3.1. All Departments consulted within this process are listed in the Appendices (Appendix 1).
3.2. General Manager, Corporate Services.
77
Audit Committee Item 5.1 17 February 2015
3.3. Executive and Management Team consultation process.
Statutory
4. The following legislation is relevant in this instance:
Local Government Act 1999 Sections 188 and 44 (predominant legislation).
Other statutory documents referred to are listed in the Appendices (Appendix 2).
Policy
5. The recommended adoption of the Policies is discussed in the ‘Discussion’ section of the report.
Risk Assessment
6. Regular review of Council’s policy framework is an important risk management tool in ensuring the Administration is appropriately empowered to undertake the business of Council in the manner that the Elected Body determines. The risk of not doing so is that the Administration may be acting on an outdated position of Council.
7. Specifically, the review of Fees and Charges processes and procedures precipitates from an Internal Audit Report completed in 2012.
8. At the Report’s conclusion several recommendations were made with a view to formalising the management and administration of all Council fees and charges.
Finance
9. There are no financial implications for the City of Burnside in respect of the recommendations.
10. Formal adoption of these new Policies will enhance the Administration’s ability to monitor and manage fee charging and subsidies, with the aim of integrating these Policies within the annual strategic planning and budget setting cycle.
Discussion
Background
11. Council currently does not have a Fees and Charges policy framework.
12. The two Policies proposed include principles and comparative methods for setting prices for Council and the Administration to adopt, as well as being compliant with national and state consumer and competition obligations and over-arching legislation within the Local Government Act 1999 (the Act).
13. The Policies provide Council and the Administration with a proposed framework for managing and implementing fee waivers, discounts and subsidies where applicable.
14. The Policies also provide greater clarity for Council, the Administration and the public in respect to what processes Council will follow when setting pricing levels and the circumstances in which the provision of price reductions may occur, in a transparent and consistent manner.
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15. In addition to the Policies attached for endorsement and in response to all recommendations made in the 2012 Internal Audit Report “Fees and Charges Review” (Attachment C) preceding this review, investigations and business consultations identified areas of concern that have been itemised in an Issues to Address Register for future consideration by the Administration (Attachment C).
Conclusion
16. The Audit Committee is presented with the new draft Fees and Charges (Non Rates) Policy (Attachment A) and Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy (Attachment B) for endorsement. After including any required Audit Committee enhancements or modifications, the draft Policies will be presented to Council on 24 February 2015 for consideration and adoption.
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Audit Committee Item 5.1 17 February 2015
Appendices
Appendix 1.
Fees and Charges Review – Departments Consulted
Asset Services: Mark Buckerfield (Dept. Manager) Ben Grant John Draper City Development and Safety: Magnus Heinrich (Dept. Manager) Brenton Thomass Roxeanne Brine Community Services: Chris Allan (Dept. Manager) Wain Walker Sally Patterson Customer Services: Vena Malvaso (vice Mary McDade Dept. Manager) Engineering Services: Anthony Kalogerinis (vice Kevin Delaney Dept. Manager) Financial Services: Martin Cooper (Dept. Manager) Information Services: James Roberts (Dept. Manager) Internal Audit: Kenneth Ng (Dept. Manager) Library Services: Matt Spearman (Dept. Manager) Sharon Downing Simon Gillespie Office of the CEO: Jo Biskup Operations Services (Depot): Jon McEachern (vice Mario Catalano Dept. Manager) Colin Plunkett Debbie Burge David Sheldrick Strategy and Policy: Leonie Scriven (Dept. Manager) Corporate Services: Graeme Brown (General Manager to 31st October 2014) Nigel Morris (General Manager from 3rd November 2014)
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Appendices
Appendix 2.
List of Legislation – Waivers, Discounts and Subsidies - Statutory Fees, Charges and Expiations.
• Local Government Act 1999 • Local Government (Cemetery) Regulations 2010 • Community Titles Act 1996 • Development (Development Plans) Amendment Act 2006 • Occupational Health, Safety and Welfare Act 1986 • Development Act 1993 • Private Parking Areas Act 1996 • Development Regulations 2008 • Private Parking Areas Regulations 2001 • Dog and Cat Management Act 1995 • Public and Environmental Health (Waste Control)
Regulations 1995 • Emergency Services Regulations 2005 • Public and Environmental Health Act 1997 • Environment (Waste Management) Policy 1994 • Public and Environmental Health Act 1997 • Environmental Protection Act 1993 • Road Traffic (Miscellaneous) Regulations 1999 • Expiation of Offences Act 1996 • Road Traffic (Road Rules – Ancillary Miscellaneous
Provisions) Regulations 1999 • Expiation of Offences Regulations 2011 • Road Traffic Act 1961 • Fences Act 1975 • Road Traffic Regulations 1999 • Fire and Emergency Services Act 2005 • Roads (Opening and Closing) Act 1991 • Food Act 2001 • Safe Drinking Water Act 2011 • Freedom of Information (Fees and Charges)
Regulations 2003 • Safe Drinking Water Regulations 2012 • Freedom of Information Act 1991 • South Australian Public Health Act 2011 • Housing Improvement Act 1940 • Supported Residential Facilities Act 1992 • Land & Business (Sale and Conveying) Act 1994 • Supported Residential Facilities Regulations 1994 • Liquor Licencing Act 1997 • Transitional Provisional Levies Regulations 2004 • Unclaimed Goods Act 1987 • Workplace Health and Safety Act 2012
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Policy
Dated: February 2015 ECM tracking no. xxxxx
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Fees and Charges (Non Rates) Policy Classification: Council Policy
Policy Name: Fees & Charges (Non Rates ) Policy
First Issued / Approved: New Draft Policy
Last Reviewed: New Draft Policy
Next Review: (February 2016)
ECM Tracking No.: (to be added by Governance staff)
Responsible Officer: General Manager, Corporate Services
Relevant Legislation: Local Government Act 1999
Related Policies: Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy (New)
1. Introduction 1.1 This policy applies to all fees and charges listed in the Fees and Charges
Schedule published annually as part of the strategic planning and budget setting cycle.
1.2 It also applies to any new fee that may be introduced and authorised for publication throughout the financial year, not previously included in the Fees and Charges Schedule.
2. Strategic Community Plan Desired Outcome 2.1 The strategic Desired Outcomes are;
2.1.1 Governance - Delivery of good governance in Council business.
2.1.2 Finance - A financially sound Council that is accountable, responsible and sustainable.
3. Strategic Community Plan Approach 3.1 The strategic Community Approaches are;
3.1.1 Regularly review, update and adopt leading governance, risk management and administrative practices.
3.1.2 Provide sufficient resources to meet current and future needs of the community.
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4. Legislative Requirements and Corporate Policy Context 4.1 This policy operates as a direct consequence of the provisions of Section 188
(Fees and Charges) of the Local Government Act 1999 (the Act) for South Australia, empowering a Council to impose fees and charges. These charges are in respect of;
(a) for the use of any property or facility owned, controlled, managed or maintained by the council;
(b) for services supplied to a person at his or her request;
(c) for carrying out work at a person's request;
(d) for providing information or materials, or copies of, or extracts from, council records;
(e) in respect of any application to the council;
(f) in respect of any authorisation, licence or permit granted by the council;
(g) in respect of any matter for which another Act provides that a fee fixed under this Act is to be payable;
(h) in relation to any other prescribed matter.
4.2 Fees and charges under (a), (b), (c) need not be fixed by reference to the cost to the council.
4.3 Fees and charges under (d) must not exceed a reasonable estimate of the direct cost to the council in providing the information.
4.4 The provisions of Section 188 of the Act, also state a Council may provide for;
(a) specific fees and charges;
(b) maximum fees and charges and minimum fees and charges;
(c) annual fees and charges;
(d) the imposition of fees or charges according to specified conditions or circumstances.
(e) the variation of fees or charges according to specified factors;
(f) the reduction, waiver or refund, in whole or in part, of fees or charges.
4.5 Other numerous legislative frameworks and Acts relating to specific areas of Council services are subsequently dealt with through policy and protocols directly relating to those areas of operations.
4.6 In addition to these State obligations, Council has obligations under national competition and pricing guidelines.
4.6.1 The State Government of South Australia is a party to the inter-government Competition Principles Agreement (CPA), which underpins the National Competition Policy (NCP).
4.6.2 Within the principles of CPA, the State Government is obliged to apply Competitive Neutrality Policy to local government Councils.
4.6.3 The objective of these principles is to ensure government significant business activities do not operate at an unfair advantage over competitors.
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4.6.4 NCP applies only to Council’s ‘significant business activities’, and not to non-business, non-profit activities.
4.6.5 It is for Council to self-assess if a significant business activity falls within the scope of NCP using national competition guidelines.
4.6.6 If Council determines it is conducting significant business activities within its operations, a range of possible measures may be adopted to achieve competitive neutrality, including corporatisation or commercialising the activity or applying cost-reflective pricing to its income streams.
4.6.7 Guidelines on applying National Competition Policy principles to Council business activities are outlined by the Local Government Association and available on its website.
4.7 Council also has obligations under Section 81.5 of the national New Tax System (Goods and Services Tax) Act, 1999.
4.7.1 This legislation states that GST applies to payments of taxes, fees and charges.
4.7.2 Taxes, fees and charges may be excluded from the GST by determination of the Treasurer, which in this case is A New Tax System (Goods and Services Tax) (Exempt Taxes, Fees and Charges) Determination 2011 (No. 1). The list of items which are exempt can be found in Part 6 (South Australia) under Items 3.1, 16.1 – 16.19.
5. Interpretation 5.1 For the purpose of this policy:
5.1.1 “Council” means the Burnside City Council.
5.1.2 “GST” means Goods and Services Tax on goods or services provided by the Council to residents.
5.1.3 “Fees and Charges Schedule” means the table of fees and charges that is
approved and adopted by Council annually, informing the public of fees and charges published on Council’s website.
5.1.4 “Statutory Fees” means fees, charges and expiations set by statutory
legislation and administered by Council.
5.1.5 “Discretionary Fees” means fees and charges set by Council where it has discretion as to the provision of the good or service being offered and what price is charged for it.
5.1.6 “Legislation” means all relevant State and Federal legislation and Council
By-Laws.
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6. Policy 6.1 The objective of this Policy is to provide guidance to Council in undertaking its
annual fees and charges process.
6.2 It outlines the principles and methodology of how fees and charges are set according to criteria explained in this policy document.
6.3 In addition, this policy also explains the process by which a new fee can be introduced into the fees and charges setting process, if not previously included in the current Fees and Charges Schedule.
7. Categories 7.1 Fees and Charges are categorised into two (2) key components.
7.1.1 Statutory Fees and Charges are those that are set and regulated under the provisions of the legislation relevant to Council business. These fees are non-discretionary and must align with the relevant statute or current Ministerial advice.
7.1.2 Discretionary Fees and Charges are not regulated by legislative statute and are at Council’s discretion to determine.
8. Pricing Principles 8.1 In determining Discretionary Fees and Charges Departmental managers will at a
minimum take into account the following factors;
8.1.1 the cost of providing the good or service.
8.1.2 the user’s ability to pay for the service.
8.1.3 the demand for the good or service by the community.
8.1.4 comparative market pricing with other like enterprises performing similar services, including Competitive Neutrality principles if they are relevant to the good or service being provided.
8.1.5 the environmental and social benefit of good or service provided.
9. Pricing Methodology 9.1 The predominant consideration when determining a fee or charge is the cost of
providing the good or service.
9.1.1 This determination will only apply where the cost of service provision and the ability of users to pay for that service can be accurately established.
9.1.2 If neither of these factors can be accurately and efficiently established, then Department Managers must use the following methodologies to determine a suitable price level for a good or service provided by their respective department for approval by their General Manager.
9.1.3 It is the responsibility of the General Manager to approve the selection of the appropriate pricing methodology, as prescribed in this policy below, used to set discretionary fees and charges within their operational remit.
9.1.4 If the General Manager does not wish to use one of these methodologies, then they must gain the authority of Council to use another method for setting a fee or charge for the good or service being offered.
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9.1.5 The table below assists the determination process in which a fee or charge is set in each case, according to the six (6) methodologies outlined;
CODE PRICING METHODOLOGY GUIDELINES 1 Full Cost Recovery (a) the service benefits particular users, making a
contribution to their individual income, welfare or profits or a private benefit being provided without any broader benefits to the community; and (b) Council has a monopoly over the provision of the service and there are no community service or equity obligations. The fee or charge is calculated on the full recovery of annual and maintenance costs, on-costs and overheads. This would also include any debt servicing costs associated with the provision of the service.
2 Partial Cost Recovery (a) the benefits from provision of the service accrue to the community as a whole as well as individual users; (b) charging prices to recover full cost may result in widespread evasion; (c) the service is targeted to low income users or a differential service fee is charged according to the classification of users to maximise access to the service; and/or (d) the service promotes or encourages local economic activity.
3 Market Competitive (a) the service provided is in competition with that provided by another Council or agency (private or public) and there is pressure to set a price which will attract adequate usage of the service; and/or (b) the service is a profit making activity and the price paid by users should recover an amount greater than the full cost of providing that service.
4 Statutory (a) the service is a regulatory or statutory service and where the fee is determined by Council in accordance with a pricing principle prescribed in regulations (eg a maximum price). (b) the amount of the fee is prescribed in regulations or determined by the Director General of the Department of Local Government or another authorised authority. Council has no discretion to determine the amount of the fee for a service when the amount is fixed by regulation or by another authority.
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5 Demand Management The fee or charge is determined at a level greater than the direct cost of the service to provide a disincentive, or to recognise indirect costs associated with the provision of the service.
6 No Charge The service is provided at No Charge or has been specifically excluded from any cost recovery.
10. Annual Fees and Charges Review Cycle 10.1 The review of fees and charges is to be undertaken annually at a minimum.
10.1.1 The commencement of the review is to coincide with and be subordinate to, Council’s strategic planning and the implementation of Council’s annual business plan as part of the budget setting cycle.
10.1.2 Fees and charges are to be reviewed by each Department Manager and approved by the General Manager within a sufficient amount of time in order to review all fees adequately before finalising with the Finance team.
10.1.3 This departmental review process must be finalised by 31st March each year, in order for the Finance team to perform and complete any necessary budget analysis associated with fee changes.
10.1.4 It also allows the Finance team to make the necessary changes to the Fees and Charges Schedule before submitting it for Council approval and subsequent publishing on Council’s website for public notification.
10.1.5 The Department Manager must ensure the accurate and timely maintenance and management of all fees overseen within their remit. .
10.1.6 It is the responsibility of the Finance team to ensure the final annual review of fees and charges is integrated into the annual budget setting process.
11. New or Varied Fee Provisions 11.1 Under the provisions of the Act, Council is to take reasonable steps to bring all
fees and charges, or the variation of a fee or charge, to the notice of persons who may be affected.
11.1.1 A new fee, or the methodology for setting a fee, may be approved by Council outside of the normal annual fees and charges review cycle.
11.1.2 Once approved these additions or variations should be added to the Fees and Charges Schedule for the attention of users.
11.1.3 Council may also approve the variation of a current fee, or the methodology underpinning the fee, if it sees fit.
11.1.4 Once approved by Council the Fees and Charges Schedule should be amended to reflect the variation.
12. Availability 12.1 The Policy is available to be downloaded, free of charge, from Council’s website
www.burnside.sa.gov.au
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12.2 The Policy will be available for inspection without charge at the Civic Centre during ordinary business hours and a copy may be purchased at a fee as set annually by Council.
City of Burnside Civic Centre 401 Greenhill Road, Tusmore SA 5065 Telephone; 8366 4200 Fax; 8366 4299 Email; [email protected]
Office hours: Monday to Friday, 8.30am to 5.00pm (except public holidays)
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Fees & Charges (Non Rates)
Waivers, Discounts and Subsidies Policy
Dated: February 2015 ECM tracking no. xxxxx
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Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy Classification: Council Policy
Policy Name: Fees & Charges (Non Rates) – Waivers, Discounts and Subsidies Policy
First Issued / Approved: New Draft Policy
Last Reviewed: New Draft Policy
Next Review: (February 2016)
ECM Tracking No.: (to be added by Governance staff)
Responsible Officer: General Manager, Corporate Services
Relevant Legislation:
Local Government Act 1999
Other relevant legislation relating to Statutory Fees is listed in the Waivers, Discounts and Subsidies – Statutory Fees, Charges and Expiations Protocol (New)
Related Policies:
Fees and Charges (Non Rates) Policy (New)
Waivers, Discounts and Subsidies – Statutory Fees, Charges and Expiations Protocol (New)
Waivers, Discounts and Subsidies – Discretionary Fees and Charges Protocol (New)
Internal Review of Council Decisions (Section 270) Policy.
1. Introduction 1.1 This policy applies to the waiving, discounting or subsidising fees and charges
listed in Council’s Fees and Charges Schedule, published annually as part of the strategic planning and budget setting cycle.
1.2 It also applies to the waiving, discounting or subsidising of any new fee that may be introduced and authorised for publication throughout the financial year, not previously included in the Fees and Charges Schedule.
1.3 This policy should be read in conjunction with Council’s Fees and Charges Policy in order for users to be fully informed of governance frameworks applicable to fees and charges procedures.
1.4 It does not apply to Council rates and rebates. Please see the Council Rates and Rebates Policy for guidelines concerning relief for rate payers.
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2. Strategic Community Plan Desired Outcome 2.1 The strategic Desired Outcomes are;
2.1.1 Governance - Delivery of good governance in Council business.
2.1.2 Finance - A financially sound Council that is accountable, responsible and sustainable.
3. Strategic Community Plan Approach 3.1 The strategic Community Approaches are;
3.1.1 Regularly review, update and adopt leading governance, risk management and administrative practices.
3.1.2 Provide sufficient resources to meet current and future needs of the community.
4. Legislative Requirements and Corporate Policy Context 4.1 This policy operates as a direct consequence of the provisions of Section 188
(Fees and Charges) of the Local Government Act 1999 (the Act) for South Australia, empowering a Council to impose fees and charges.
4.2 The provisions of the Act state a Council may provide for;
(a) specific fees and charges;
(b) maximum fees and charges and minimum fees and charges;
(c) annual fees and charges;
(d) the imposition of fees or charges according to specified conditions or circumstances;
(e) the variation of fees or charges according to specified factors;
(f) the reduction, waiver or refund, in whole or in part, of fees or charges.
4.3 In addition to these provisions, the Act states at Section 188 (5) that fees may be fixed, varied or revoked;
(a) by By-Law; or
(b) by decision of the Council.
4.4 However, the Act states at Section 44(3)(j), Council may not delegate power to fix, vary or revoke fees under Section 188(1)(d) to (h) which are:
(d) for providing information or materials, or copies of, or extracts from, council records;
(e) in respect of any application to the council;
(f) in respect of any authorisation, licence or permit granted by Council;
(g) in respect of any matter for which another Act provides that a fee fixed under this Act is to be payable;
(h) in relation to any other prescribed matter.
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4.5 Therefore, Council may only delegate power to fix, vary or revoke a fee under Section 188(1)(a) to (c):
(a) for the use of any property or facility owned, controlled, managed or maintained by the council;
(b) for services supplied to a person at his or her request;
(c) for carrying out work at a person's request; 4.6 In addition to these provisions, the Act states at Section 271, Council is obliged to
maintain policies and procedures for the services it offers and also provide transparent mechanisms to review Council, or delegate, decisions in regards to the provision of those services.
4.7 This Policy briefly outlines those statutory remedies summarised in the existing Council policy framework for reviewing internal decisions within Internal Review of Council Decisions (Section 270) Policy.
5. Interpretation 5.1 For the purpose of this policy:
5.1.1 “Council” means the Burnside City Council.
5.1.2 “Fees and Charges Schedule” means the table that informs Council and residents of fees and charges published on Council’s website.
5.1.3 “Statutory Fees and Charges” means fees, charges and expiations
administered and set by statutory legislation.
5.1.4 “Discretionary Fees and Charges” means fees and charges set by Council where it has discretion as to the provision of the good or service being offered and what price is charged for it.
5.1.5 “Legislation” means all relevant State and Federal legislation and Council
By-Laws.
5.1.6 “the Act” means the Local Government Act 1999 for South Australia.
5.1.7 “Waiver” or variants of this word, such as “discount” or “subsidy” means a monetary reduction to or of a Fee, Charge or Expiation approved by Council under the provisions of the Local Government Act 1999.
5.1.8 “Public benefit” means having a purpose aimed at achieving a universal or
common good and has a practical benefit, directed towards the general community, not exclusively to a specific section of the community.
5.1.9 “Financial hardship” means an individual or group that does not have the
capacity to pay Council a fee, charge or expiation.
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6. Policy 6.1 The objective of this policy is to provide guidance to Council in the establishment
and application of fee and charge reductions to those established in its annual fees and charges approval process.
6.2 It outlines the principles and methodology of how reductions to fees and charges, through a waiver, discount or subsidy are established according to criteria explained in this policy document.
6.3 This policy also establishes a controlled framework by which Council, and its delegates where allowed, approve fee reductions.
6.4 In addition, this policy explains the process by which a new or amended fee waiver, discount or subsidy can be introduced and approved by Council, if not previously established and approved in the annual fees and charges approval process.
7. Categories 7.1 Fees and Charges are categorised into two (2) key components.
7.1.1 Statutory Fees and Charges are those that are set and regulated under the provisions of the legislation relevant to Council business. These fees are non-discretionary and must align with the relevant statute or current Ministerial advice.
7.1.2 Discretionary Fees and Charges are not regulated by legislative statute and are at Council’s discretion to determine.
7.2 Accordingly the process allowing a reduction to a fee is reliant upon whether the charge is statutory or discretionary in nature.
7.3 As a result of this demarcation, the application of a fee reduction for a good or service provided by Council is a function of this differentiation.
8. Statutory Fees – Waiver, Discount and Subsidy Principles 8.1 Statutory fees, charges and expiations are by their nature non-discretionary, and
so once set and approved, Council has no discretion in their initial application to users or recipients.
8.2 Some legislative provisions and arrangements allow for circumstances where a variation of a statutory fee may occur including arrangements prescribed in Council By-Laws. These provisions have been outlined in the Waivers, Subsidies and Discounts Statutory Fees, Charges and Expiations Protocol (clause 5.8).
8.3 In these cases Council is obliged to adhere to those provisions and arrangements, and any other relevant policies and protocols, before commencing any recourse that may enable reductions in statutory fees and charges.
8.4 In conjunction with these provisions Council may apply the following criteria in order to assist reaching a decision to reduce a statutory charge;
(a) demonstrated financial hardship for an individual.
(b) demonstrated financial hardship for a non-profit organisation.
(c) error in charging the initial fee or charge.
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8.5 Revision of a statutory fee, charge or expiation made under the above criteria that may result in a reduction being applied to the original charge, will require the approval of Council as stipulated in 4.4 in the Policy.
9. Discretionary Fees – Subsidising Principles 9.1 Discretionary fees and charges approved and set by Council are able to be
reduced according to any Council approved price reduction framework which may be in the form of;
(a) a matrix (Appendix 1 – Subsidy Fee Structure) according to a particular type of user or group or;
(b) a case-by-case assessment at Council’s, or its delegates, discretion.
9.2 The criteria for allowing a fee or charge subsidy must be based on a current or future benefit, quantitative or qualitative, accruing to Council as a result of that individual or groups characteristics.
9.3 This accruing benefit may be in the form of;
(a) ongoing service to the community that otherwise would, or may have to be, performed by Council.
(b) individuals and groups establishing a going concern that may otherwise be Council’s responsibility.
9.4 Fee and charge reductions may also be in the form of concessional levels of full price fees for individuals or groups according to a recognised inability to pay that full price, such as pensioners or students.
9.5 Any individual meeting this criteria will receive a fifteen percent (15%) reduction to the full price published in the Fees and Charges Schedule, as outlined in the Waivers, Discounts and Subsidies - Discretionary Fees and Charges Protocol.
9.6 A fee or charge reduction may also be in the form of a price discount offered by Council to encourage purchases of goods or services underpinned by economic rationale.
9.7 Council or its delegates may also reserve the right to reduce or cancel a discretionary fee to an individual or group on a case-by-case basis arising from extraordinary circumstances.
9.8 Examples of these circumstances are provided below, but are not limited to;
(a) error in charging the initial fee or charge.
(b) death or incapacitation of an individual subsequent to making a booking for a service.
10. Approval of Fees and Charges Subsidies 10.1 Under the provisions of the Act, authority to approve fee and charge variations
rests with Council or its delegates.
10.2 Council does not have the statutory power to delegate authority to fix, vary or revoke some specific fees or charges, as prescribed by the Act.
10.3 These services and provisions are outlined at Legislative Requirements and Corporate Policy Context – point 4.4 in this policy;
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10.4 Council has the power to delegate approval of variations to fees for the use of any property or facility owned, controlled, managed or maintained by its operations , or services or works supplied to a resident .
10.5 A delegate can be any officer within Council operations who has authority to oversee the approval of fee reductions, as part of the annual fees and charges review cycle approved by Council.
10.6 Delegated approval of fee reductions must occur according to the following table unless otherwise prescribed by Council.
10.7 The following table outlines the level of fee reduction allowed, according to the office held within Council operations;
Table 1 – Fee Reduction Approval Levels
OFFICE HELD MAXIMUM REDUCTION General Manager authorised by Chief Executive Officer:
100% of Fee Published in Fees and Charges Schedule
Department Manager authorised by General Manager:
50% of Fee Published in Fees and Charges Schedule
Approving Officer authorised by Department Manager:
25% of Fee Published in Fees and Charges Schedule
One (1) Approving Officer at the point of sale:
15% of Fee Published in Fees and Charges Schedule
This table is separate in operation to the fee reduction an individual or group may receive from the Subsidy & Criteria Matrix in Appendix 1.
11. Review of Decisions 11.1 Statutory provisions prescribed in the Act compel Council to provide a complaints
framework whereby an individual or group may review a decision made by Council or a delegate.
11.2 As a consequence, Council has an overarching Policy - Internal Review of Council Decisions (Section 270) Policy that specifically deals with the processes and procedures concerning a disputed decision, Council and its officers are required to comply with.
11.3 For the purposes of reviewing decisions to grant or otherwise a waiver, subsidy or reduction to a fee or charge this Policy is subordinate to the processes and procedures prescribed in the Internal Review of Council Decisions (Section 270) Policy.
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11.4 This is particularly so for a review of a decision based on provisions stated at clause 8.4 and clause 9.8 in this Policy.
11.5 For the procedural actions required of Council and its officers when a review of a decision is triggered by an individual or a group, please refer to the Internal Review of Council Decisions (Section 270) Policy particularly clause 9 through to clause 17.
12. New or Amended Fee Reduction (Variation)
12.1 Under the provisions of the Act, Council is to take reasonable steps to bring a variation of a fee or charge, to the notice of persons who may be affected.
12.1.1 Council may introduce or amend a fee waiver, subsidy or discount outside of the normal fees and charges review cycle.
12.1.2 This variation may refer to the conditions a fee reduction will be granted, or the quantum of the reduction to the fee.
12.1.3 Once approved this fee variation should be added to the Fees and Charges Schedule for the attention of users.
13. Availability 13.1 The Policy is available to be downloaded, free of charge, from Council’s website
www.burnside.sa.gov.au
13.2 The Policy will be available for inspection without charge at the Civic Centre during ordinary business hours and a copy may be purchased at a fee as set annually by Council.
City of Burnside Civic Centre 401 Greenhill Road, Tusmore SA 5065 Telephone; 8366 4200 Fax; 8366 4299 Email; [email protected]
Office hours: Monday to Friday, 8.30am to 5.00pm (except public holidays)
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Appendix 1
Revised Fee Subsidy Structure (Community Centre and Other Facilities)
Table 1 – Subsidy & Criteria Matrix
No subsidy Non-Burnside resident OR any other Private, Business, Government individual or group
25% subsidy Burnside resident OR any other Community Organisation, School, Not-for-Profit or Charitable Organisation.
50% subsidy Community Organisation, School, Not-for-profit or Charitable Organisation AND conducts its primary activities for the sole benefit of Burnside residents.
100% subsidy Community Organisation where Council is an identified sponsor OR a Burnside Resident Leisure Group
The subsidy matrix applies to the following Council facilities; Burnside Community Centre Dulwich Community Centre Burnside Ballroom George Bolton Swimming Centre This matrix also forms part of the Waivers, Discounts and Subsidies (Non Rates) – Discretionary Fees and Charges Protocol for reference.
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Internal Audit Fees & Charges Review
Ref: 12-10 August 2012
99
Contents Executive Summary 1
Internal Audit Findings 4
Table 1 – Inconsistencies of Fees and Charges Literature 19
Table 2 –Fees and Charges Not Included in Schedule 31
Table 3 – Comparison with Cities of Campbelltown, West Torrens and Unley 32
Appendix 1:Classification of Audit Findings 39
Appendix 2:Responsibility Statement 39
Distribution
For action For information
Nigel Morris General Manager – Corporate Services
Paul Deb Chief Executive Officer
Graeme Brown General Manager – Urban Services Audit Committee Louise Miller-Frost General Manager – Community &
Development Services
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Executive Summary Objective
In accordance with the 2013-15 Internal Audit Plan approved by the Council, we have conducted an internal audit of Fees and Charges.
The main objective of this internal audit was to review fees charged by the Council and ensure the following objectives:
The Council maintains an updated Fees and Charges Schedule that is readily available to the general public as required by the Local Government Act 1999;
Statutory charges correctly reflect legislative requirements;
The Council applies reasonably sound principles for determining fees and charges that are not statutory in nature;
Formalised policies and procedures cover the administration of fees and charges including concessions, discounts and waivers; and
Adequate and effective mechanisms exist for the correct and consistent application of concessions, discounts and waivers for all departments within Council.
In addition, this internal audit aimed to identify fees and charges that may be revised to better reflect the costs incurred by the Council in providing the relevant good or service.
Legislative Requirement
Chapter 10, part 2, section 188 of the Local Government Act 1999 (‘the Act’) states that:
(1) A council may impose fees and charges - (a) for the use of any property or facility owned, controlled, managed or maintained by the council; (b) for services supplied to a person at his or her request; (c) for carrying out work at a person's request; (d) for providing information or materials, or copies of, or extracts from, council records; (e) in respect of any application to the council; (f) in respect of any authorisation, licence or permit granted by the council; (g) in respect of any matter for which another Act provides that a fee fixed under this Act is to be payable; (h) in relation to any other prescribed matter.
(2) Fees or charges under subsection (1)(a), (b) or (c) need not be fixed by reference to the cost to the council.
(2a) Fees or charges under subsection (1)(d) must not exceed a reasonable estimate of the direct cost to the council in providing the information, materials, copies or extracts.
(3) A council may provide for - (a) specific fees and charges; (b) maximum fees and charges and minimum fees and charges; (c) annual fees and charges; (d) the imposition of fees or charges according to specified conditions or circumstances; (e) the variation of fees
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or charges according to specified factors; (f) the reduction, waiver or refund, in whole or in part, of fees or charges.
(4) If (a) a fee or charge is fixed or prescribed by or under this or another Act in respect of a particular matter; or (b) this or another Act provides that no fee or charge is payable in respect of a particular matter, a council may not fix or impose a fee or charge in respect of that matter.
(5) Fees and charges may be fixed, varied or revoked - (a) by by-law; or (b) by decision of the council.
(6) The council must keep a list of fees and charges imposed under this section on public display (during ordinary office hours) at the principal office of the council.
(7) If a council (a) fixes a fee or charge under this section; or (b) varies a fee or charge under this section, the council must up-date the list referred to in subsection (6) and take reasonable steps to bring the fee or charge, or the variation of the fee or charge, to the notice of persons who may be affected.
Developments
The Local Government Association (LGA) is a member of a Joint Working Group (JWG) with the Department of Treasury and Finance to consider, amongst other objectives, Council fees and charges set by statute.
The JWG aims to ensure that all statutory charges by Councils are annually updated through the State Budget. On behalf of the JWG, the LGA is reviewing high value and / or high volume statutory charges where cost recovery may have fallen significantly. This may be due to (i) lack of indexation over a significant period of time, (ii) substantial changes in work practices particularly through the application of technology or more skilled resources, (iii) changes in types of activities undertaken, or (iv) introduction of different activities required by the introduction or amendment of legislation.
The LGA has engaged UHY Haines Norton to develop cost recovery principles as well as identify cost drivers and indicative data requirements to consider cost recovery based fees and charges for a range of current and recently amended legislation.
The first tranche of regulated fees and charges to be considered with regard to cost recovery are imposed via the following legislation: Development Act 1993 Land and Business (Sale and Conveyancing) Act 1994 Local Government (General) Regulations Food Act - current and new legislation Development (Roof Trusses) Variation Regulations 2011 The possible impact of the introduction of the Development (Roof Trusses) Variation Regulations on Council costs and revenues from building inspections is a high priority focus for the LGA.
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Process
The Finance Department is responsible for updating the Fees and Charges Schedule (‘Schedule’) on an annual basis. This process commences in February each year when the schedule is distributed to department managers. All statutory charges are updated by staff through reference to relevant legislation, government gazettes and communications from the LGA. Department managers review the updated schedule prior to processing by the Finance Department. Non-statutory charges are reviewed by department managers prior to finalisation of the Council’s Annual Business Plan and Budget. The 2012-13 schedule was adopted by Council at its meeting on 26 June 2012.
Conclusion
We noted that the Council does not have a Fees and Charges Policy.
We identified that the Fees and Charges Schedule available to the general public on the Council’s website is incorrect and outdated.
We identified several discrepancies between the Fees and Charges Schedule and other literature distributed by Council such as Community Centre and Burnside Ballroom flyers, Outdoor Dining Application Form, Onstreet Trading Application Form, and Application to Deposit a Mini-Skip Container or Materials on Council Land.
We reviewed and confirmed that statutory charges correctly reflect legislative requirements.
We received assurance that the Council applies reasonably sound principles for determining fees and charges that are not statutory in nature.
We confirmed that some departments have policies covering the procedures for authorising waivers and discounts, some departments’ policies are outdated and do not reflect current or desired practice, and some departments do not have policies that refer to fee waivers and discounts.
We proposed several recommendations to enhance the existing mechanisms for the correct and consistent application of concessions, discounts and waivers for all departments within Council.
We identified opportunities to revise fees and charges for some services in order to better reflect the costs incurred by the Council in providing the service.
We recommended that executive review the methodology for the process conducted by departments in revising their fees and charges. Associated with this objective were several specific recommendations (detailed in section 5 of ‘Internal Audit Findings’).
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Internal Audit Findings 1. Fees and Charges Policy
Issues & Recommendations
1. We recommend that executive implement a Fees and Charges Policy.
The objective of developing this policy is that (i) it ensures consistent application by all departments across Council in determining fees and charges, and (ii) it provides transparency to the community on the Council’s approach and position on determining fees and charges.
Features of this policy should include:
Definitions of statutory and non-statutory or user charges.
The schedule is differentiated between statutory and non-statutory charges.
List of legislation for statutory charges.
The principle applied to determining non-statutory charges.
Position on community consultation in determining non-statutory charges.
Factors considered in determining non-statutory charges, such as (i) cost of providing the service, (ii) importance of the service to the community, (iii) the ability of the service user to meet the charges imposed, (iv) the quality, level or extent of service delivered, and (v) comparisons with other Councils or organisations providing the same or similar service.
Position on concessions, discounts and waivers.
Reference to the procedure on applying concessions, discounts and waivers.
Outline that the schedule is updated on an annual basis.
Action Plans
A listing of fees and charges exists as part of Council’s Annual Business Plan and covers statutory and non-statutory charges. The Annual Business Plan containing the fees and charges is distributed for public consultation on an annual basis.
A fees and charges policy will be developed and provided to the Audit Committee for comment.
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1. Fees and Charges Policy Findings and impact An extensive business consultation process has been completed primarily to ascertain the business characteristics required for a fully functioning Fees and Charges (Non Rates) Policy for Council to adopt and implement. Over twenty (20) management and staff were consulted across all customer facing departments that interact with fees and charges for performing particular services for the public.
Analysis was also performed on the existing Fees and Charges Schedule to ascertain pricing principles and methodologies for price setting by managers as part of the annual review process. This analysis has informed the recommendations and forms the foundation for the compilation of the Fees and Charges (Non Rates) Policy.
Additional analysis has been completed on other Council fees and charges policies encompassing the statutory and discretionary nature of fees, charges and expiations, as well as conforming to national pricing policy for government entities in the form of National Competition Policy overseen by the Australian Competition and Consumer Commission. Complementing this is research and analysis of the Local Government Association’s policies and circulars ensuring the Policy is consistent with the over-arching peak body for local government entities in South Australia.
This has resulted in a suite of Policy documents containing procedures that are concise and prescriptive and forms a transparent governance framework Council can apply covering all nine (9) points for review above, in concert with the Local Government Act (1999) (the Act), in particular Sections 188, 44 and 230 of the Act.
Over and above delivering the Policy, issues that have been classified as risk areas for future address and investigation have been catalogued and attached to this report (Appendix 1). Whilst these issues are related to fee and charge governance, they have not been addressed initially given the primary scope of the exercise. However the catalogue is provided as a guide for prioritising issues of concern in the future. Recommendations 1. Adopt and implement the new draft;
• Fees and Charges (Non Rates) Policy; • Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy; • Waivers, Discounts and Subsidies – Discretionary Fees and Charges Protocol; • Waivers, Discounts and Subsidies – Statutory Fees, Charges and Expiations
Protocol; that address the issues of concern above and encompasses other governance frameworks required of a comprehensive suite of fees and charges policy documents.
Management Response Agreed – Management will propose the new fees and charges policy documents be endorsed by Council’s Audit Committee and subsequently presented to Council recommending adoption as new Policy.
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed February 2015
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Issues & Recommendations
2. We recommend that executive replace the outdated 2011-12 Fees and Charges Schedule with the latest 2012-13 schedule on the Council’s website.
The 2012-13 schedule was endorsed by Council at its meeting on 26 June 2012. Subsequently, the schedule was updated for expiation fees. This latest schedule was uploaded onto Council’s website. However, this schedule was subsequently replaced by a schedule that lists the 2011-12 fees and charges but updated only for 2012-13 expiation fees.
We were advised by the Finance Department this was the correct and latest schedule. However, our investigations revealed that whilst the schedule captures the latest expiation fees, the remainder of the fees and charges were applicable for 2011-12 and do not reflect (i) the recently Council endorsed 2012-13 amounts and (ii) the subsequent revised development services fees.
Chapter 10, part 2, section 188 (7) of the Local Government Act 1999 requires the Council to update the Fees and Charges Schedule and take reasonable steps to bring the fee or charge, or the variation of the fee or charge, to the notice of persons who may be affected.
Action Plans
The fees and charges schedule on the website was immediately corrected on receipt of the Internal Audit Report.
2. Fees and Charges Schedule Findings and impact Whilst this Action was completed previous to the commencement of this review, an extensive investigation of the information contained in and the format of the Schedule was undertaken as part of this review. It was found that a siloed approach to departmental input into the Schedule prevailed throughout Council operations.
This approach has led to lack of cohesion when reviewing fees and charges leading to inconsistent information being published for public consumption within the current Schedule. This review has compiled a list of immediate changes required for each department where more consistent, transparent information is required as a minimum. This will alleviate the probability of public complaints concerning inconsistent approaches to fee setting and also management and staff applying incorrect fees to facility and service use.
For medium term consideration, this review has found that the format of Schedule could be improved upon to engender a more concise and transparent publication of all Council Fees and Charges. As a priority to complete this task, a formal fees and charges approval process has been included in the new Fees and Charges (Non Rates) Policy.
Research has revealed the proliferation of fees and charges has led to the current Schedule requiring some improvements when compared to other Council Schedules, as well as a new format for presenting and publishing the Schedule. This will ensure compliance and adherence to provisions prescribed in Section 188 (7) of the Act, outlined above.
Recommendations
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1. Adopt the changes recommended within the Issues to Address Register for each departmental section of the current Fees and Charges Schedule.
2. Within, or prior to, the next annual fees and charges review, consider replicating other Council Schedule formats that will improve the transparency, accuracy and professional presentation of the Current Schedule. Some ideas and formats have been presented to the CFO for consideration at completion of this review
Management Response Agreed – Management will make the necessary changes to the Fees and Charges Schedule to alleviate pricing inconsistencies currently in the Schedule. It will also review the current Schedule for new ways to present the information in a tabular format that improves on the useability of the Schedule both from a Council operations and public perspective.
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
3. Inconsistency of Fees and Charges Literature
Issues & Recommendations
3. We recommend that executive amend relevant literature distributed by their departments to ensure consistency with the Fees and Charges Schedule 2012-13.
We identified several discrepancies between the Fees and Charges Schedule and other literature distributed by Council such as:
Community Centre and Burnside Ballroom flyers; Outdoor Dining Application Form; Onstreet Trading Application Form; and Application to Deposit a Mini-Skip Container or Materials on Council Land.
Refer to table 1 for details.
Inconsistent literature may cause confusion between the community and staff on the appropriate fees which may result in incorrect amounts charged.
Executive should ensure that department managers update all relevant literature as an outcome of the annual process to review the Fees and Charges Schedule as well as whenever fees are revised throughout the year (which may occur with statutory charges).
Action Plans
All literature will be updated with the revised fees and charges following adoption of the 2013-14 Annual Business Plan expected in June 2013. All existing literature was reviewed and corrected where required on receipt of the Internal Audit Report.
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3. Literature and Other Documentation Findings and impact This review concentrated its efforts on the information contained in the Fees and Charges Schedule, where it was found fee information was inconsistent with current internal Policies in place and approved by Council.
As mentioned in the Findings section of the Fees and Charges Schedule above, the fundamental governance issue is the lack of a Council-wide cohesive approach too fee setting and approval, that is uniform and transparent throughout all of Council’s operations.
The new Fees and Charges (Non Rates) Policy has the approval of objective principles and methodologies at the core of the proposed governance framework, in setting all fees and charges across Council. It is envisaged that this policy approach, along with the complementary procedures within this new Policy, along with new policies and protocols for waiving, discounting and subsidising fees and charges will provide clarity to Council, Executive and staff when commencing and completing the annual fees and charges review.
These new policies will alleviate the possibility of external literature being inconsistent with both the Fees and Charges Schedule and any statutory requirements and prohibitions in setting and approving fees and charges. Recommendations 1. Adopt the new suite of Fees and Charges Policy documents and the procedures within
them that will alleviate the possibility of fees being inconsistent within the Fees and Charges Schedule
2. Adopt the new suite of Fees and Charges Policy documents and the procedures within them that will alleviate the possibility of any statutory requirements being overlooked in setting and approving fees and charges, or more particularly varying them.
Management Response Agreed – Management will make the necessary changes to the Fees and Charges Schedule to alleviate pricing inconsistencies currently in the Schedule. It will also review the current Schedule for new ways to present the information in a tabular format that improves on the useability of the Schedule both from a Council operations and public perspective.
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
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4. Waiving or Discounting of Fees and Charges
Issues & Recommendations
4.1 We recommend that executive (i) review the process for authorising waivers of fees and charges managed by each department and (ii) update departmental policies accordingly.
Some departments have policies covering the procedures for authorising waivers and discounts, some departments’ policies are outdated and do not reflect current or desired practice, and some departments do not have policies that refer to fee waivers and discounts.
A review of fee waiver and discount procedures should consider the following factors:
The Council’s position on waiving or discounting fees for the type of service; Anticipated community response to the Council’s position; The appropriate person to authorise waivers and discounts as the nature of some fees
may warrant the approving authority being the executive; The types of circumstances that constitute sufficient justification for waivers or discounts;
and The documentary evidence required to support the circumstances claimed.
Engineering
N/A
Open Space & Environment
The Burnside Swimming Club’s lane hire fees were waived in 2011-12 due to hardship issues. However, the additional revenue generated by squad swimmers attending the club on a more regular basis offset the waiving of lane hire fees. Waiving fees for the swimming club was approved by the Co-Ordinator Swimming Centre.
Operations Services
N/A
Development Services
In general, the department does not waive fees for development services. However, Development Regulations 2008, schedule 6, section 1(12)(g) states that no fee is payable in respect of a development which is to be undertaken by a Council except where the primary reason for the proposed development is to raise revenue for the Council.
Fees charged for photocopying documents are waived as these fees do not cover the costs of producing invoices.
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Community Services
All services provided through the Home Assist Program are funded by the Home and Community Care (HACC) Program, and the Council’s Co-Payment Policy complies with the National HACC Fees Policy Principles.
The National HACC Fees Policy Principles seek a contribution from clients towards the cost of HACC support services they receive at a level that is fair and affordable but this is flexible to adapt to individual circumstances.
Contributions required by HACC programs may be reduced and waived by program co-ordinators after assessing the client’s capacity to contribute to the cost of their support services.
Community Engagement
Community Facility and Events Policy states that the City of Burnside provides discounts for community clubs or organisations in respect of venue hiring: • 25% discount for community organisations with membership based outside the City of
Burnside; • 50% discount for community organisations with membership based in City of Burnside; • 75% discount for community organisations with membership based in City of Burnside
and assist the Council in achieving its Strategic Plan; and • 100% discount for community organisations with membership based in City of
Burnside and where the City of Burnside is an identified sponsor. Discounts for hiring venues are applied by the Customer Service Officers based on
appropriate documentary evidence from organisations. Any uncertainties are referred to the Manager - Community Engagement.
All expiation fees may be waived by the relevant executive and Manager - Community Engagement with sufficient justification.
Library, Learning & Volunteers
Fees charged up to $40 for overdue items may be waived on grounds of illness, accident or family bereavement. For fees above $40, library staff may discount the fees by 50% on grounds of financial hardship.
Fees charged for overdue items, cleaning, loss of packaging and barcode for toy library may be waived by the Family Resource & Toy Library Co-Ordinator where legitimate reasons are provided.
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4.1 Waiving or Discounting of Fees and Charges
Findings and impact A primary plank of this review was the investigation and discovery of what takes place within Council operations in how waivers, discounts and subsidies are applied to fees and charges, exclusive of rates and rebates. The investigations found, consistent with the setting and approving of fees and charges, that each department followed a convention and applied historical norms to the waiving, discounting and subsidising fees and charges.
As part of the inquiry into these processes, research revealed very few Councils in Australia have a dedicated Policy and governance framework specifically for the reducing published fees and charges under prescribed circumstances. Legislative research also found Council’s in South Australia are limited in the power it can delegate to vary or revoke certain fees and charges, specifically for permits and licences and copies of council records. It also revealed some statutory fees and charges have remedy provisions embedded in the legislation empowering responsibility for those activities to Council.
This research has informed the structure and procedural flow of the policy and protocols being proposed for adoption by Council and the Executive Management Team. The original recommendations and findings at 4.1 in this report are consistent with the investigations of this review and also underpin the suite of policy and protocol documents relating to waivers, discounts and subsidies. Specifically the documents outline to Council, the Executive and staff policies and protocols for reducing fees and charges based on their nature, either statutory or non-statutory (discretionary). They also explain the criteria a facility or service user must meet in order to qualify for a charge waiver, discount or subsidy, it at all.
The Policy documents also clarify and make transparent delegations Council can outsource to officers for various subsidy levels, dependent on the characteristics of the facility or service user.
The documents also rectify some duplication in various subsidy principles introduced to Council operations since the last annual fees and charges review.
Grievance provisions have also been included in the suite of policy documents that align to and are consistent with the Act’s provisions for reviewing Council decisions at Section 270 and current Council Policy relating directly to that section: Internal Review of Council Decisions (Section 270).
Some further issues have been discovered as part of the investigations process, which have been identified and catalogued in the Issues to Address Register.
These relate to policy and procedures for sponsorships, hiring of parks and open spaces, parking permits and leasing of assets for use for future consideration and prioritisation. Recommendations 1. Adopt the new suite of fees and charges policy documents specifically for reducing fees
and charges which are; Fees and Charges (Non Rates) – Waivers, Discounts and Subsidies Policy; Waivers, Discounts and Subsidies – Statutory Fees, Charges and Expiations Protocol; Waivers, Discounts and Subsidies – Discretionary Fees and Charges Protocol;
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
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4.2 We recommend that executive implement the requirement to review system generated reports listing all waived or discounted fees on a quarterly basis.
This procedure is designed to assist in identifying trends or suspicious transactions that may be indicative of inappropriate waiving or discounting. Unjustified waiving or discounting of fees and charges by authorised officers represent fraudulent and unethical business conduct that results in lost revenue for the Council.
Action Plans
The Finance Department is in the process of working with individual departments to determine the process for authorising waivers for Executive approval.
The process for infringements write-offs was the subject of two audit reports (A0230 dated 7 February 2012 and A0260 dated 5 June 2012).
4.1 System Generated Reports
Findings and impact The review found there is a need for managerial reports to better inform authorising officers of the volume and quantum of price reductions being offered in the normal course of Council business.
Conversations with staff members revealed there is very little recognition or awareness of periodic reporting of fee and charge reductions for use as a measurement and performance tool.
To complete this work comprehensively will require a separate investigations and specification process before any further decisions could be made in undertaking this exercise. Anything less than this would be compromising the integrity and performance of the final reporting products and would likely become a performance reporting hindrance rather than an empowering tool.
This action has been discussed with the Chief Finance Officer and has been agreed for inclusion in the Issues to Address Register. Recommendations 1. For inclusion in the Issues to Address Register for future consideration and prioritisation.
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
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5. Opportunities to Enhance Revision of Fees and Charges
Issues & Recommendations
5.1 We recommend that executive review the methodology for the process conducted by departments in revising their fees and charges.
Our discussions with departments revealed that some departments are thorough and detailed in revising their fees. These departments consider factors including comparative fees charged by other Councils, the similarities and differences in the services or facilities offered by other Councils, present level of service usage by the community, anticipated impact of fee increases on community demand and usage, internal revenue budgets, and historical experience of past fee increases. However, some departments do not conduct their fee revision to the same level of detail even to the point where some fees are not increased for several years even though management agree that the fees charged are substantially below cost and there is appropriate justification to increase the fees.
Fees and charges play a significant impact on Council operations. Fees and charges represent sources of income that support the provision of services and facilities to the community. Poor management of fee revisions including (i) charging higher than justified fees, (ii) charging lower than justified fees or (iii) lack of communication to the community on the justification for the increase in fees may result in the following adverse outcomes: Significant damage to the reputation of Council; Lower usage by the community of the services and facilities offered by Council; Lower fee revenue and resulting adverse budgetary impact; and Failure to achieve strategic or qualitative objectives for providing the services and facilities.
Therefore, it is critical that the process of reviewing fees and charges by each department is conducted adequately and effectively. Hence, executive should ensure that the process contains the following key features.
5.2 We recommend that executive implement the revision of fees and charges as a standardised process that should be consistently applied by all departments wherever possible (allowing for adjustments that meet individual departments’ requirements) every year.
5.3 We recommend that executive ensure that crucial factors to be considered in reviewing fees and charges are indeed evaluated by management.
5.1 to 5.3 Fee Review Methodology & Standardised Processes
Findings and impact As previously stated, the review found there was a lack of cohesive systems and procedures’ prevailing since this original report was completed in 2012 to the commencement of this review in October 2014.
As a result of researching other jurisdictions Fees and Charges Policy documents, the proposed documents have a procedural requirement to formally set and approve feeds and
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charges, where council has discretion, based on;
• Pricing Principles underpinned by analysis of costs, a user’s ability to pay for the service, demand for the service, comparative pricing in other Councils for like services and asset use and the environmental and community benefit in providing the service.
• Pricing Methodologies that guide a Department Manager in considering how to base the price for a facility or service. These are; • Full Cost Recovery • Partial Cost Recovery • Council Comparative • Statutory • Demand Management • No Charge
For the purposes of adopting and implementing a Council-wide policy framework, this process does not discriminate against functional areas of Council operations. The treatment of fees and charges for policy and protocol purposes focuses on a fundamental demarcation in all fees and charges raised under the provision of Section 188 of the Act – either the charge is statutory or discretionary in nature.
The policy documents for raising fees and charges as well as waiving, discounting or subsidising them are based on this fee differentiation.
The documents have also been compiled with prudent budget management underpinning the procedures, borne out of a General Manager approving pricing principles and methodologies proposed by a Department Manager for fees and charges within their remit. This must be done before the operational department forwards its fees and charges information to the Finance Team for inclusion within the annual fees and charges review process.
Clear segregation of duties is proposed for custodianship of setting and approval of fees and charges within the functional area responsible for raising the charge. The Finance team is responsible for collating and publishing those charges in the Fees and Charges Schedule.
There is also provision for a new fee or charge, or the methodology to set a fee, to be added to the Schedule exclusive of the annual review process. This is also true for waiving, discounting or subsidising a fee or charge.
There are also procedures for Council to review fee waivers, discounts and subsidies if certain characteristics are fulfilled centring on financial hardship of a user of a facility or service as a catch-all provision.
Recommendations 1. Adoption of the suite of policy and protocol documents by Council and the Executive
Management Team respectively.
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
There are several factors to consider in assessing the feasibility of charging or revising fees: Any prohibition by legislation;
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Any prohibition by stakeholders such as grant providers or other external parties involved; Defined methodology for determining fee increases; Justification for fee increases; Comparative fees charged by other Councils; Similarities and differences in the services or facilities offered by other Councils; Present level of service or facility usage by the community; Anticipated impact of fee increases on community demand and usage; Frequency of fee increases including the merits of introducing increases every two years
rather than incremental increases every year; Incentives offered to community users to encourage bulk usage; Internal revenue budgets; Historical experience of past fee increases; Costs of communicating charging or revising of fees to the community; Impact on invoicing, cash handling and other related business processes; The strategic or qualitative objectives for providing the services and facilities; and Other relevant factors. An example of a basis for determining fee increases may be twice the Consumer Price Index (CPI) at the date of review. Assuming there is sufficient justification for adopting this basis, the department manager should document this basis as part of the annual fee revision. Documenting this basis enables both executive and management to re-assess and modify if necessary the method for determining fee increases in future revisions.
5.4 We recommend that executive implement the requirement that department managers develop a standard template for formally documenting their annual revision of fees and charges.
Using a standard template document provides assurance to executive that critical information necessary to make an informed decision is captured whenever fees and charges are reviewed.
5.4 Standard Template
Findings and impact Given the timeframe to complete this review initially it was agreed that whilst a standard template is a constructive recommendation, it will require more time to perform in-depth analysis that has been available within this review.
The formulation of a template for approving principles and methodologies has been added to the Issues to Address Register for future consideration and prioritisation.
It is suggested the template is developed in-house with resources familiar to the operations of Council, overlaid with the new suite of policy documents proposed. A generic template that is able to be adapted for fee setting and approval across all areas of Council business is recommended.
At the core of the template tool will be the approval process by the General Manager of the Pricing Principles and Methodology (above) used to set and approve a particular fee or charge that is robust and transparent.
Provisions allow a General Manager to apply other methodologies for price setting, however this must be approved by Council before the fee or charge is introduced and implemented. This procedure should also be included in the template formulation.
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Recommendations 1. The adoption of a fees and charges template has been added to the Issues to Address
Register for future consideration and adoption after completing more consultation with the business.
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
5.5 We recommend that executive implement the requirement that department managers submit their annual revision of fees and charges to executive for approval.
5.4 Standard Template
Findings and impact This recommendation has been addressed at 5.1 to 5.3 Review Fee Methodology and Standardised Processes under “Finding and impacts” within this Report.
Recommendations 1. Adoption of the suite of Policy and protocol documents by Council and the Executive
Management Team respectively.
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review
5.6 We recommend that executive should explore the viability of opportunities to revise fees and charges for some services in order to better reflect the costs incurred by the Council in providing the service.
116
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5.1 Fees & Charges - Policy Review - Attachment C - Internal Revenue Review and Audit Review ACTIONS.doc 17
5.6 Pricing based on Costs
Findings and impact Consultation and meetings with all representatives of departments featured in the current Fees and Charges Schedule revealed some concerning trends. In the main, most fees were set and approved via 4 different pricing norms or conventions;
1. Comparison to other Councils; 2. Statutorily Set (Out of Council’s control); 3. Cost Recovery based; 4. Historically Set.
It was evident that whilst these methodologies were followed year-on-year, they were neglecting to transparently reflect the actual cost of the service or facility being provided.
If it was too difficult or time consuming to perform the analysis as part of normal course of business, particularly for fees discretionary in nature, then a comparison to other Council fees or fee freezing at the previous year’s price would likely prevail in setting fee levels.
Whilst this is sound business practice in a general sense, it fails in taking a systematic approach to fee setting and approvals, particularly in identifying those facilities and services that are able to be categorised as being cost recoverable.
Therefore the Fees and Charges (Non Rates) Policy has two (2) specific pricing methodology categories pertaining to cost recovery pricing – either Full or Partial Cost Recovery. These categories have been adopted from other council fees and charges policies and have clear guidelines as to what type of service or facility can be categorised under this pricing methodology for ease of application by Department Managers when proposing fees and charges for approval by General Managers.
Moreover, the issue of cost recovery of Council asset facilitation to the public requires a discussion at a broader level in the context of asset proliferation and investment decision making processes. Ultimately, the concept of an asset returning a deleterious effect to Council’s fiscal position requires further strategic discussion as to whether the asset is maintained, upgraded or built in the first place, balancing Council’s statutory obligations to provide the community with services it requires to function in a social and sustainable manner.
Nevertheless, detailed copies of conversations with department managers have been provided to the CFO along with a specific section in the Issues to Address Register detailing these issues at a departmental level.
It has been agreed with the General Manager, Corporate Services and CFO these issues will form the commencement of a broader discussion on fees and charges strategy into the future. Recommendations 1. Adoption of the suite of Policy and protocol documents by Council and the Executive
Management Team respectively.
2. Consider and prioritise a broader discussion on fees and charges strategy encompassing asset categorisation and capital budgeting principles, in order to optimise revenue from fees and charges in the future.
Management Response Agreed –
Responsibility Chief Financial Officer (Martin Cooper).
Target date Proposed immediately and in readiness for 15-16 Annual Review 117
Internal Audit – Fees & Charges Review
5.1 Fees & Charges - Policy Review - Attachment C - Internal Revenue Review and Audit Review ACTIONS.doc 18
5.4 Standard Template
We identified several services in which the Council is not charging any fees: Permits under by-laws (e.g. filming on Council land; banners / movable signs on Council
land; holding fitness sessions on Council land); Permits issued by Engineering Department under section 221 of the Local Government
Act 1999 on alteration of road; Assessment and issuance of residential parking permits; Hoarding permits; Lease cat traps; Downloads of sets of tender documents; and Graffiti removal fee from the perpetrator. We identified several services in which the Council may be able to revise fees: Road closures; Impounding of vehicles; Expiation fees under the Development Act 1993 (not issued to the maximum amount); Permits for onstreet trading and outdoor dining; Plan searches for development; and Photocopy of documents from Customer Services Department. There were other services which we had initially identified which we have not listed as we were advised by management of justification for not charging fees for these services. We expect that management would identify a more comprehensive list of services when they formally conduct an in-depth review to consider services for charging or revising fees.
Refer to table 3 for a comparison of fees and charges with the Cities of Campbelltown, Unley and West Torrens.
The Council incurs various costs including the processing time cost of staff, materials, consumables and other indirect overheads in providing services to the community. It is appropriate practice to charge reasonable fees for these services that balances (i) the costs incurred by Council, (ii) the value of the services to the community, and (iii) the community’s ability to afford the services.
Action Plans
In the production of the Fees and Charges Schedule for the 2012-13 Annual Business Plan, managers were all sent a standard template and were required to review each fee and charge and provide a comparison to neighbouring Councils. All proposed fees and charges require General Manager approval.
A review of fees and charges identified in 5.6 will be conducted and feedback provided in an additional report to the Audit Committee in August 2013.
118
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al A
udit
– Fe
es &
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rges
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iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
19
App
endi
x 1
– Is
sues
to A
ddre
ss R
egis
ter
Hig
h Le
vel G
over
nanc
e Is
sues
Iden
tifie
d Fu
nctio
n/D
epar
tmen
t Is
sue
No.
Is
sue
C
omm
ent/R
ecom
men
datio
n Pr
iorit
y
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 1
Inco
nsis
tent
app
roac
h ac
ross
dep
artm
ents
in
appl
ying
inde
xatio
n fa
ctor
to d
iscr
etio
nary
fees
in
annu
al re
view
pro
cess
.
Appl
y an
nual
Loc
al G
over
nmen
t Pric
e In
dexa
tion
(LG
PI)
acro
ss a
ll di
scre
tiona
ry fe
es. L
GPI
can
be
foun
d at
http
://w
ww
.ade
laid
e.ed
u.au
/sac
es/e
cono
my/
lgpi
/
Med
ium
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 2
Lack
of c
onsi
sten
cy in
dep
artm
ents
in e
nsur
ing
all
fees
and
cha
rges
hav
e be
en c
aptu
red
in th
e Sc
hedu
le.
Prop
ose
crea
ting
a Fe
es a
nd C
harg
es T
empl
ate
that
out
lines
th
e cr
eatio
n an
d ap
prov
al p
roce
ss to
ena
ble
a cr
oss-
chec
k of
al
l app
licab
le fe
es a
nd c
hang
es to
be
revi
ewed
and
pub
lishe
d in
the
Sche
dule
. Gen
eral
Man
ager
s ar
e to
app
rove
det
ails
on
tem
plat
es p
ropo
sed
by D
epar
tmen
t Man
ager
s, b
efor
e be
ing
forw
arde
d to
Fin
ance
for i
nclu
sion
with
in th
e Sc
hedu
le.
Hig
h
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 3
Lack
of c
onsu
ltatio
n in
ens
urin
g al
l fee
s an
d ch
arge
s ha
ve c
aptu
red
cost
s w
here
the
inte
ntio
n is
to d
o so
.
Appe
ars
to b
e a
cons
eque
nce
of w
orki
ng in
isol
atio
n w
hen
perfo
rmin
g th
e an
nual
fees
and
cha
rges
pro
cess
. E.g
. cos
ts
and
budg
et fo
r som
e fa
cilit
ies
are
not a
ligne
d to
thos
e bu
sine
ss u
nits
ope
ratin
g th
e fa
cilit
ies
on a
day
-to-d
ay b
asis
. Le
ads
to la
ck o
f und
erst
andi
ng o
f wha
t ful
l cos
ts o
f run
ning
fa
cilit
ies
are
and
also
impi
nges
on
budg
et a
ccou
ntab
ility.
Med
ium
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 4
Lack
of u
nder
stan
ding
of t
he p
rinci
ples
of
Com
petit
ive
Neu
tralit
y an
d na
tiona
l pric
ing
polic
y fo
r go
vern
men
t ent
ities
whe
n se
tting
pric
es fo
r Cou
ncil
faci
litie
s an
d se
rvic
es.
Ref
er to
the
LGA
"Nat
iona
l Com
petit
ion
Pol
icy
and
Com
petit
ive
Neu
tralit
y" s
peci
fical
ly a
imed
at C
ounc
il op
erat
ions
out
linin
g its
obl
igat
ions
und
er th
e N
atio
nal -
Sta
te
gove
rnm
ent p
artn
ersh
ip a
rran
gem
ents
and
how
to c
ompl
y w
ithin
its
fram
ewor
ks w
hen
setti
ng fe
es fo
r Cou
ncil
oper
atio
ns
unde
r obl
igat
ions
of S
ectio
n 24
7 of
the
Loca
l Gov
ernm
ent A
ct
1999
(pro
hibi
ting
mak
ing
By-
law
s th
at re
stric
t com
petit
ion)
.
Hig
h
119
In
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udit
– Fe
es &
Cha
rges
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iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
20
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 5
Ensu
re c
onsi
sten
cy is
app
lied
acro
ss a
ll Fe
es a
nd
Cha
rges
with
rega
rds
to G
oods
and
Ser
vice
s Ta
x.
Ref
er to
the
LGA
"Gui
de to
Div
isio
n 81
Inte
rpre
tatio
n fo
r Loc
al G
over
nmen
t Fe
es a
nd C
harg
es".
This
gui
de h
as a
tabl
e of
all
Fees
and
Cha
rges
type
s an
d th
eir c
lass
ifica
tion
for G
ST a
pplic
abili
ty o
r ot
herw
ise.
Fina
nce_
__Fe
es_a
nd_C
harg
es_G
uide
_to_
GST
___D
iv__
81__
_LG
A___
2002
___W
ord_
Vers
ion_
doc2
.doc
Med
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 6
An e
ffici
ent p
roce
ss is
lack
ing
to e
nsur
e al
l re
leva
nt s
tatu
tory
fees
hav
e be
en s
et c
orre
ctly
w
ithin
the
annu
al re
view
pro
cess
.
Ref
er to
the
LGA
"Loc
al G
over
nmen
t Fee
s an
d C
harg
es S
et b
y St
atut
e"
Sche
dule
. The
LG
A p
rodu
ce th
is S
ched
ule
annu
ally
and
it p
rovi
des
all
prev
alen
t sta
tuto
ry fe
es w
ith th
eir n
ew p
rice
leve
ls fo
r the
upc
omin
g fin
anci
al
year
. Prim
arily
it p
rovi
des
all s
tatu
tory
fees
that
hav
e in
dexa
tion
appl
ied
to
them
cla
ssifi
ed u
nder
eac
h Ac
t rel
evan
t to
Cou
ncil
busi
ness
. It's
ratif
ied
with
th
e St
ate
Gov
ernm
ent a
nd p
ublis
hed
via
the
Gov
ernm
ent
Gaz
ette
. http
://w
ww
.lga.
sa.g
ov.a
u/w
ebda
ta/re
sour
ces/
files
/Loc
al%
20G
over
nmen
t%20
fees
%20
&%
20ch
arge
s%20
set%
20by
%20
Sta
tute
%20
2014
-15
Lo
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 7
The
Fees
and
Cha
rges
Sch
edul
e la
cks
som
e cl
arity
and
vis
ion
in te
rms
of th
e in
form
atio
n pr
ovid
ed a
nd th
e w
ay it
is p
rese
nted
.
Adop
t bes
t pra
ctic
e fro
m o
ther
Cou
ncils
in o
rder
to re
vam
p th
e Sc
hedu
le in
re
adin
ess
for 1
5/16
revi
ew.
Lo
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 8
Lack
of c
larit
y an
d co
hesi
on b
etw
een
depa
rtmen
ts
in d
evel
opin
g W
hole
-of-C
ounc
il Po
licie
s,
Prot
ocol
s an
d in
tern
al p
roce
dure
s. O
bser
ved
that
de
partm
ents
tend
to a
ct in
isol
atio
n to
eac
h ot
her
whe
n co
mpi
ling
and
com
plet
ing
proc
edur
al
guid
elin
es a
nd fr
amew
orks
.
Ensu
re a
ll re
leva
nt s
ubje
ct m
atte
r exp
erts
hav
e be
en c
onsu
lted
whe
n co
mpi
ling
and
prop
osin
g ne
w p
roce
dura
l pol
icie
s, p
roto
cols
and
gui
delin
es.
Ref
er to
Pol
icy
and
Prot
ocol
Fra
mew
ork
Polic
y lo
cate
d on
Cou
ncil's
intra
net
site
.
Hi
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 9
Polic
y an
d Pr
otoc
ols
requ
ire c
larit
y in
ord
er to
co
mpl
y w
ith L
GA
Act 1
999
prov
isio
ns.
Exis
ting
gove
rnan
ce fr
amew
orks
for F
ees
and
Cha
rges
and
revo
catio
ns,
spec
ifica
lly fo
r per
mits
, lic
ense
s an
d co
pies
Cou
ncil
reco
rds,
app
ear t
o be
at
odds
with
LG
A st
atut
ory
appr
oval
s pr
ovis
ions
. Cou
ncil
cann
ot d
eleg
ate
auth
ority
to fi
x, v
ary
or re
voke
a p
erm
it or
lice
nse
or c
opie
s of
Cou
ncil
reco
rds
unde
r Sec
tion
44(3
)(j)
in re
fere
nce
to S
ectio
n 18
8(1)
(d) t
o (h
). Th
e LG
A ha
s gu
idel
ines
on
this
spe
cific
issu
e at
http
://w
ww
.lga.
sa.g
ov.a
u/pa
ge.a
spx?
u=27
80
Hi
120
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
21
City
Dev
elop
men
t & S
afet
y 10
C
urre
nt P
arki
ng P
olic
y
Req
uire
s cl
arifi
catio
n an
d ad
ditio
n of
Par
king
Per
mit
guid
elin
es o
n va
riatio
n or
revo
catio
n an
d de
lega
tions
to c
hang
e a
fee
(onl
y C
ounc
il ca
n va
ry a
fee
for a
Per
mit
or L
icen
se).
M
ed
City
Dev
elop
men
t & S
afet
y 11
C
urre
nt P
arki
ng P
olic
y
Req
uire
s ad
ditio
n of
Par
king
Per
mit
revo
catio
n pr
ovis
ions
(i.e
. circ
umst
ance
s w
hen
revo
catio
n w
ould
take
pla
ce).
M
ed
Com
mun
ity S
ervi
ces
12
Fees
and
Cha
rges
Sch
edul
e su
bsid
ised
fees
to
certa
in c
ohor
ts o
f use
rs o
ut o
f ste
p w
ith li
ke P
olic
y
Rem
ove
the
Com
mun
ity o
rient
ed p
ricin
g le
vels
for H
ire o
f the
Bur
nsid
e C
omm
unity
Cen
tre, D
ulw
ich
Com
mun
ity C
entre
, Bur
nsid
e Ba
llroo
m a
nd
Atriu
m u
se in
the
curr
ent F
ees
and
Cha
rges
Sch
edul
e. F
ollo
win
g th
is p
ublis
h ne
w S
ched
ule
with
new
Pol
icy
docu
men
t pro
visi
ons
in th
e Sc
hedu
le. T
his
may
requ
ire tr
ansi
tiona
l arr
ange
men
ts to
com
plet
e sm
ooth
ly w
ithou
t cu
stom
er c
ompl
aint
s.
Med
Com
mun
ity S
ervi
ces
13
Spon
sors
hip
Con
tra-b
enef
its p
rovi
ded
to C
ounc
il fo
r pro
vidi
ng 1
00%
sub
sidy
spe
cific
ally
fo
r Spo
nsor
ed E
vent
s an
d In
itiat
ives
requ
ires
som
e cl
arifi
catio
n an
d fu
rther
in
vest
igat
ion.
Lo
Com
mun
ity S
ervi
ces
14
Polic
y C
onve
rgen
ce
Con
verg
e an
d am
alga
mat
e "H
iring
of C
omm
unity
Ope
n Sp
aces
" with
new
Fe
es a
nd C
harg
es (N
on-R
ates
) Pol
icy.
Req
uire
s bu
sine
ss a
nd p
olic
y im
prov
emen
t and
con
sulta
tion.
M
ed
Asse
t Ser
vice
s 15
Fe
es a
nd C
harg
es S
ched
ule
subs
idis
ed fe
es to
ce
rtain
coh
orts
of u
sers
out
of s
tep
with
like
Pol
icy
- Geo
rge
Bolto
n Po
ol S
ervi
ces
May
requ
ire tr
ansi
tiona
l arr
ange
men
ts w
here
Com
mun
ity o
rient
ed p
ricin
g le
vels
for P
ool S
ervi
ces
Hire
in th
e cu
rren
t Fee
s an
d C
harg
es S
ched
ule
cont
radi
ct to
new
Pol
icy
spec
ifica
lly ta
rget
ing
Pool
Lan
e H
ire. R
equi
res
furth
er d
iscu
ssio
n w
ith re
leva
nt s
ubje
ct m
atte
r exp
erts
.
Hi
Com
mun
ity S
ervi
ces
16
Oth
er L
easi
ng A
rran
gem
ents
In
vest
igat
e th
e us
e of
like
Com
mun
ity s
ervi
ces
asse
ts a
nd fa
cilit
ies
unde
r di
ffere
nt re
venu
e ar
rang
emen
ts. E
.g. H
ubbe
Cou
rt le
asin
g te
rms
allo
win
g su
b-le
ase
to u
sers
in d
irect
com
petit
ion
to B
urns
ide
CC
faci
litie
s.
Lo
121
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
22
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 17
Cla
rific
atio
n re
quire
d as
certa
inin
g if
all C
orpo
rate
Po
licie
s an
d C
ounc
il B
y-La
ws
are
cons
iste
nt w
ith
Sect
ion
44 o
f LG
Act
. Ref
er to
LG
A w
ebsi
te
legi
slat
ive
dele
gatio
ns g
uide
lines
link
fro
m; h
ttp://
ww
w.lg
a.sa
.gov
.au/
page
.asp
x?u=
2780
In
vest
igat
e if
Del
egat
ion
advi
ce in
Pol
icie
s is
con
sist
ent w
ith p
ower
s, o
r the
lim
it of
thos
e po
wer
s, s
tate
d in
Sec
tion
44 o
f LG
Act
. Cou
ld b
e th
at C
ounc
il op
erat
ions
are
com
plia
nt, b
ut P
olic
ies
requ
ire a
men
ds o
r cor
rect
ions
. E.g
. cu
rren
t Dis
cret
iona
ry R
ebat
es o
n R
ates
Pol
icy
& B
y-La
w N
o 1
- Per
mits
and
P
enal
ties.
Hi
Asse
t Ser
vice
s 18
Fee
term
inol
ogy
and
type
-title
s ne
ed to
be
clar
ified
as
to s
tream
line
oper
atio
ns -
spec
ifica
lly
for s
ubsi
dies
and
redu
ctio
n ap
prov
als
for s
ome
fee
type
s.
Som
e di
scre
tiona
ry fe
es a
re s
tyle
d or
title
d as
per
mits
, for
inst
ance
for t
enni
s co
urt h
ire. H
owev
er C
ounc
il ca
nnot
del
egat
e au
thor
ity to
var
y pe
rmits
or
licen
ses,
so
ther
efor
e to
avo
id u
nnec
essa
ry o
pera
tiona
l iss
ues
it is
co
nsid
ered
adv
isab
le to
det
erm
ine
if th
ese
are
subs
tant
ive
"per
mits
" or
"sea
son
pass
es".
Ref
er to
sec
tion
44(3
)(j)
of L
G A
ct.
Med
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 19
En
sure
revi
ew/re
med
y pr
oced
ures
in s
peci
fic
Polic
ies
is c
onsi
sten
t with
Pol
icy
for I
nter
nal
Rev
iew
of C
ounc
il D
ecis
ions
(Sec
tion
270)
Pol
icy
The
rem
edie
s fo
r rev
iew
ing
Cou
ncil
enca
psul
ated
in th
e In
tern
al R
evie
w o
f C
ounc
il D
ecis
ions
(Sec
tion
270)
Pol
icy
shou
ld b
e th
e ov
erar
chin
g gu
ide
to
subo
rdin
ate
rem
edie
s in
pol
icie
s pe
rtain
ing
to s
peci
fic C
ounc
il bu
sine
ss.
Med
Cor
pora
te S
ervi
ces/
Inte
rnal
Aud
it 20
C
onsi
der f
low
cha
rts fo
r dec
isio
n m
akin
g pr
oces
ses
whe
n fo
llow
ing
new
Pol
icie
s an
d Pr
otoc
ols
To b
e co
nsid
ered
as
part
of th
e co
nsul
tatio
n pr
oces
s to
Cou
ncil
and
staf
f. M
ed
122
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
23
Dep
artm
enta
l Sug
gest
ions
for C
onsi
dera
tion
Func
tion/
Dep
artm
ent
Issu
e N
o.
Issu
e
Com
men
t/Rec
omm
enda
tion
Asse
t Ser
vice
s 21
S
wim
min
g Po
ol h
isto
rical
ly lo
ses
$2.5
k pe
r day
of o
pera
tions
(s
easo
n fro
m O
ct to
Mar
)
With
the
inve
stm
ent b
eing
mad
e in
the
Poo
l upg
rade
has
th
ere
been
a c
ost/b
enef
it an
alys
is d
one
to c
larif
y op
erat
iona
l co
sts
and
oppo
rtuni
ties
to c
reat
e in
crem
enta
l rev
enue
in th
e fu
ture
, lev
erag
ing
the
mod
ern
facu
lties
that
will
be o
ffere
d.
Asse
t Ser
vice
s 22
S
wim
min
g Po
ol F
ees
incr
ease
d bi
-ann
ually
.
Fees
hav
e hi
stor
ical
ly b
een
incr
ease
d on
a b
i-ann
ual b
asis
. In
crea
ses
are
abov
e LG
P in
dexa
tion,
how
ever
ther
e m
ay b
e op
portu
nitie
s to
incr
ease
ann
ually
in o
rder
to m
aint
ain
its
viab
ility
in th
e fu
ture
.
Asse
t Ser
vice
s 23
Fe
es in
Sch
edul
e no
t fun
ctio
nally
alig
ned
to c
orre
ct
depa
rtmen
t
Fees
for C
ompo
se B
ins,
Sha
rps
Con
tain
ers
and
Mem
oria
l/Par
k Be
nch
have
bee
n ag
reed
to m
ove
to
Ope
ratio
ns D
epar
tmen
t.
City
Dev
elop
men
t & S
afet
y 24
Fe
es in
Sch
edul
e no
t fun
ctio
nally
alig
ned
to c
orre
ct
depa
rtmen
t
Fees
for P
ossu
m B
oxes
sho
uld
be re
alig
ned
to C
usto
mer
Se
rvic
es d
epar
tmen
t in
Sche
dule
(req
uire
s co
nfirm
atio
n w
ith
Cus
tom
er S
ervi
ces
man
agem
ent).
City
Dev
elop
men
t & S
afet
y 25
St
atut
ory
Fees
and
Exp
iatio
ns s
et a
nd a
ppro
ved
outs
ide
of
annu
al F
ees
and
Cha
rges
revi
ew c
ycle
.
Thes
e fe
es a
re re
quire
d by
sta
tute
to b
e up
date
d as
soo
n as
pr
actic
able
by
Cou
ncil
once
kno
wn.
The
re is
an
oppo
rtuni
ty to
br
eak
out S
tatu
tory
cha
rges
from
cur
rent
Sch
edul
e.
123
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
24
City
Dev
elop
men
t & S
afet
y 26
Pr
ogre
ss In
tern
al G
uide
lines
for r
evie
win
g st
atut
ory
Fees
and
C
harg
es
Rep
licat
e th
e In
tern
al G
uide
lines
for R
evie
win
g Pa
rkin
g Ex
piat
ions
acr
oss
all S
tatu
tory
Fee
s an
d C
harg
es w
ithin
the
depa
rtmen
ts o
pera
tions
- i.e
. cla
rify
its ra
re to
wai
ve o
r var
y th
e m
ajor
ity o
f sta
tuto
ry fe
es, e
xcep
t for
Dog
man
agem
ent
and
Park
ing
Expi
atio
ns.
City
Dev
elop
men
t & S
afet
y 27
En
sure
pro
cedu
res
are
clas
sifie
d co
rrec
tly
Inte
rnal
Gui
delin
es a
re ti
tled
as s
uch,
or p
roto
cols
are
ap
prov
ed th
roug
h th
e pr
oper
cha
nnel
s (P
arki
ng E
xpia
tions
G
uide
lines
wer
e m
arke
d as
a P
roto
col -
impl
ying
it h
ad g
one
thro
ugh
EM
T fo
r app
rova
l).
City
Dev
elop
men
t & S
afet
y 28
C
larif
y O
utdo
or D
inin
g an
d Tr
adin
g co
nditi
ons
Fee
type
s re
quire
diff
eren
tiatio
n an
d cl
arifi
catio
n w
ithin
the
Sche
dule
.
Libr
ary
29
Even
ts S
ectio
n of
the
Sche
dule
Fu
rther
exp
lana
tion
in th
e Sc
hedu
le a
s to
wha
t con
stitu
tes
the
diffe
rent
eve
nts
adve
rtise
d w
ould
be
bene
ficia
l and
mor
e tra
nspa
rent
for u
sers
.
Libr
ary
30
Toy
Libr
ary
Furth
er e
xpla
natio
n in
the
Sche
dule
as
to w
hat c
onst
itute
s th
e di
ffere
nt to
ys, b
ooks
and
mat
eria
ls o
ffere
d w
ould
be
bene
ficia
l an
d m
ore
trans
pare
nt fo
r use
rs.
Info
rmat
ion
Serv
ices
31
Ad
ditio
nal F
ees
to b
e in
clud
ed in
Sch
edul
e
Arch
ival
and
Ret
rieva
l Fee
s an
d G
IS F
ees
to b
e ad
ded
to
Sche
dule
in 1
5/16
as
per a
dvic
e fro
m J
ames
. Cla
rific
atio
n of
pr
icin
g m
etho
d us
ed w
ill n
eed
to b
e ap
prov
ed b
efor
e ad
ding
th
ese.
124
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
25
Info
rmat
ion
Serv
ices
32
C
onso
lidat
ion
of F
ees
unde
r Inf
o Se
rvic
e, L
ibra
ry S
ervi
ce a
nd
Cus
tom
er S
ervi
ces
for p
hoto
copy
ing
fees
All p
hoto
copy
ing
fees
to b
e co
nsol
idat
ed u
nder
one
func
tion
in
the
Sche
dule
- In
fo S
ervi
ces
sugg
est C
usto
mer
Ser
vice
s gi
ven
mos
t tra
nsac
tions
take
pla
ce w
ithin
this
dep
artm
ent.
Info
rmat
ion
Serv
ices
33
St
atut
ory
Fees
rela
ting
to th
e Fr
eedo
m o
f Inf
orm
atio
n Ac
t En
sure
Sch
edul
e in
clud
es a
dvic
e th
at fi
rst 2
hou
rs o
f ret
rieva
l co
sts
are
free
unde
r the
FO
I Act
.
Ope
ratio
ns
34
Fees
for N
urse
ry P
lant
s to
be
clar
ified
R
evie
w fe
es a
nd p
roce
dure
s fo
r pla
nt s
ales
to p
ublic
at t
he
Nur
sery
.
Ope
ratio
ns
35
Fees
for R
oad
Spilla
ges
and
Cle
an-u
ps a
re m
ade
on c
ost
reco
very
bas
ed o
n B
CC
cos
ts to
com
plet
e th
e cl
ean-
up le
ft af
ter w
orks
hav
e be
en c
ompl
eted
by
earth
mov
ing
cont
ract
ors.
Cla
rific
atio
n on
this
will
assi
st th
e 15
/16
Sche
dule
bei
ng m
ore
trans
pare
nt -
$110
.00/
hr c
harg
e fro
m B
CC
to fi
rms
(suc
h as
Bo
ral)
for s
taff
to c
ompl
ete
wor
ks w
hen
requ
este
d by
O
pera
tions
thro
ugh
resi
dent
requ
ests
. Thi
s is
a B
2B fe
e so
m
ay n
ot b
e be
st p
ract
ice
to in
clud
e th
is in
Sch
edul
e, b
ut
expl
ain
no c
harg
e to
resi
dent
s re
ques
ting
the
job
in th
e Sc
hedu
le in
stea
d.
Ope
ratio
ns
36
Cla
rify
cond
ition
s of
Tre
e R
emov
al a
nd R
eins
tate
men
t cos
ts
Cla
rific
atio
n on
this
will
assi
st th
e 15
/16
Sche
dule
bei
ng m
ore
trans
pare
nt -
wha
t the
cha
rges
invo
lved
act
ually
pay
for i
.e.
amen
ity lo
ss c
ompo
nent
not
tran
spar
ent i
n Sc
hedu
le, b
ut p
art
of C
ounc
il P
olic
y.
Ope
ratio
ns
37
Mem
oria
l Par
k Be
nche
s to
tran
sfer
und
er O
pera
tions
in
Sche
dule
Func
tiona
lly th
e re
mit
of e
stab
lishi
ng a
nd m
aint
aini
ng p
ark
benc
hes
is w
ith O
pera
tions
- so
this
nee
ds to
tran
sfer
from
As
set S
ervi
ces
to O
pera
tions
in th
e Sc
hedu
le.
125
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
26
Ope
ratio
ns
38
Verg
e up
grad
es
No
char
ge fo
r thi
s se
rvic
e ho
wev
er it
requ
ires
incl
usio
n in
the
15/1
6 Sc
hedu
le.
Com
mun
ity S
ervi
ces
39
Fee
setti
ng p
roce
ss re
quire
s cl
arifi
catio
n En
sure
new
prin
cipl
es a
nd m
etho
ds a
re a
pplie
d to
fee
setti
ng
proc
ess.
Gen
eral
ly fe
es a
re s
et b
y co
mpa
rison
to o
ther
like
fa
cilit
ies
oper
ated
by
othe
r Cou
ncils
.
Com
mun
ity S
ervi
ces
40
Subs
idie
s Po
licy
is u
ncle
ar
The
spec
ific
Polic
y on
Com
mun
ity S
ervi
ces
and
Faci
litie
s w
hils
t int
ende
d to
cea
se th
e pi
ece-
mea
l ad-
hoc
disc
ount
s la
ckin
g tra
nspa
renc
y an
d co
nsis
tenc
y, is
not
opt
imal
from
an
oper
atio
nal o
f vie
w. T
he m
ater
ial e
lem
ents
form
this
Pol
icy
have
bee
n in
clud
ed th
e ne
w P
olic
y an
d Pr
otoc
ol fr
amew
ork
out f
or c
onsu
ltatio
n as
par
t of t
he re
view
sco
pe o
f all
pric
e su
bsid
ies
for t
his
proj
ect.
Com
mun
ity S
ervi
ces
41
Bond
Lim
its to
be
mor
e tra
nspa
rent
in S
ched
ule
Bond
pric
e lim
its to
be
clar
ified
and
upd
ated
in S
ched
ule
for
15/1
6.
Com
mun
ity S
ervi
ces
42
Tran
sitio
nal t
imef
ram
e fo
r ado
ptin
g ne
w S
ubsi
dies
Pol
icy
This
may
be
requ
ired
give
n 14
/15
pric
es a
re w
ell e
stab
lishe
d in
the
curr
ent S
ched
ule,
that
now
run
coun
ter t
o P
olic
y gu
idel
ines
pro
pose
d fo
r ado
ptio
n an
d pr
evio
usly
out
lined
in
the
new
Com
mun
ity S
ervi
ces
and
Faci
litie
s S
ubsi
dies
Pol
icy
bein
g ab
olis
hed.
Com
mun
ity S
ervi
ces
43
Com
mis
sion
s on
Sal
es fo
r Exh
ibiti
ons
For t
rans
pare
ncy
incl
ude
in b
oth
Atriu
m a
nd P
eppe
r Stre
et
Gal
lery
Hire
Fee
s th
e co
mm
issi
on e
xhib
itors
pay
to C
ounc
il on
an
y sa
les
mad
e du
ring
the
exhi
bit.
Thes
e ar
e 15
% fo
r the
At
rium
and
33%
for t
he P
eppe
r Stre
et G
alle
ry.
126
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
27
Com
mun
ity S
ervi
ces
44
Rev
iew
Lea
se a
nd L
icen
se a
rran
gem
ents
with
in C
ounc
il to
en
sure
con
sist
ency
of f
acilit
ies
offe
red
and
pric
ing
leve
ls.
Dis
cove
red
in c
onsu
ltatio
ns th
at s
ome
licen
se a
nd le
ssee
s ar
e of
ferin
g su
b-hi
ring
of fa
cilit
ies
owne
d by
BC
C, a
nd in
co
mpe
titio
n to
thos
e fa
culti
es o
ffere
d di
rect
ly b
y C
ounc
il w
ithin
th
e C
omm
unity
Ser
vice
s re
mit.
Fur
ther
join
t con
sulta
tion
with
As
set S
ervi
ces
is re
quire
d to
asc
erta
in if
any
furth
er a
ctio
n is
re
quire
d re
gard
ing
this
issu
e. R
efer
to Is
sue
No:
16
for f
urth
er
info
rmat
ion.
Engi
neer
ing
Serv
ices
45
R
elat
ivel
y ne
w fe
es in
trodu
ced
in 1
3/14
.
Rea
ffirm
cos
ting
met
hodo
logi
es w
ith N
ew P
olic
y do
cum
ent t
o en
sure
cos
t rec
over
y is
max
imis
ed. C
ompa
red
to o
ther
C
ounc
ils, t
his
may
not
be
optim
al a
t BC
C, i
f int
entio
n is
to
achi
eve
cost
reco
very
of s
ervi
ces
offe
red.
Als
o en
sure
co
nsis
tenc
y w
ith s
peci
fic P
olic
ies
- e.g
. Roa
d an
d Tr
affic
Po
licy
for D
irect
iona
l sig
ns (t
ouris
t) si
gns
Cus
tom
er S
ervi
ces
46
No
sect
ion
in S
ched
ule
for t
his
depa
rtmen
t R
equi
res
addi
tion
into
15/
16 S
ched
ule
127
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
28
Tabl
e 1
– In
cons
iste
ncie
s of
Fee
s an
d C
harg
es L
itera
ture
(Orig
inal
Rep
ort)
This
tabl
e id
entif
ies
disc
repa
ncie
s be
twee
n th
e Fe
es a
nd C
harg
es S
ched
ule
and
othe
r rel
ated
lite
ratu
re s
uch
as s
ched
ules
inte
rnal
ly m
aint
aine
d by
indi
vidu
al d
epar
tmen
ts o
r fly
ers
and
form
s di
strib
uted
to th
e ge
nera
l pub
lic.
D
escr
iptio
n C
harg
es +
GST
Po
ints
for E
xecu
tive
Con
side
ratio
n Bu
s H
ire
Cha
rter o
f com
mun
ity b
us (C
oast
er)
Pl
us $
1 pe
r km
with
min
imum
cha
rge
of $
80 fo
r gro
ups
with
in B
urns
ide
and
$90
for
grou
ps o
utsi
de B
urns
ide.
C
onsi
sten
t w
ith i
nfor
mat
ion
on t
he w
ebsi
te.
Ex
ecut
ive
shou
ld c
onsi
der
dele
ting
‘gro
ups
outs
ide
Cou
ncil
boun
darie
s’ f
rom
th
e sc
hedu
le o
n th
e w
ebsi
te a
s w
e w
ere
advi
sed
by t
he C
omm
unity
Ser
vice
s D
epar
tmen
t th
at t
hey
do n
ot h
ire t
he b
us t
o gr
oups
out
side
Bur
nsid
e as
a
prac
tice.
Gro
ups
with
in C
ounc
il bo
unda
ries
$45.
00
Gro
ups
outs
ide
Cou
ncil
boun
darie
s $6
0.00
U
se o
f com
mun
ity b
us (H
i-Ace
)
Gro
ups
with
in C
ounc
il bo
unda
ries
$45.
00
Gro
ups
outs
ide
Cou
ncil
boun
darie
s $6
0.00
H
ire B
uild
ings
Le
ase,
hire
or
rent
al o
f cha
mbe
rs, h
alls
, roo
ms
& ot
her b
uild
ings
(Fri
and
Sat
afte
r 6
p.m
. su
rcha
rge
rate
).
Com
mer
cial
fee
s lis
ted
belo
w -
co
mm
unity
org
anis
atio
ns 2
5% d
isco
unt
if ba
sed
outs
ide
Burn
side
, 50
%
disc
ount
if
base
d in
Bur
nsid
e, 7
5% d
isco
unt
if ba
sed
in B
urns
ide
and
assi
stin
g in
ach
ievi
ng S
trate
gic
Plan
, an
d 10
0% d
isco
unt
if ba
sed
in
Burn
side
and
Cou
ncil
is a
n id
entif
ied
spon
sor.
Fees
cha
rged
for
com
mun
ity v
enue
s on
(i)
the
depa
rtmen
t’s f
lyer
s an
d (ii
) th
e w
ebpa
ge o
n hi
re b
uild
ings
sho
uld
be u
pdat
ed to
refle
ct th
e co
rrec
t cha
rges
.
Cas
ual U
sers
C
ounc
il M
eetin
g R
oom
s -
Roo
ms
no l
onge
r av
aila
ble
for
book
ing
by m
embe
rs o
f th
e pu
blic
.
Onl
y av
aila
ble
for C
ounc
il bo
okin
gs, i
nclu
ding
gro
ups
supp
orte
d by
Cou
ncil
- the
re is
no
cha
rge
for t
his
use
and
is o
nly
avai
labl
e du
ring
libra
ry o
peni
ng h
ours
. T
his
shou
ld b
e re
mov
ed fr
om th
e Fe
es a
nd C
harg
es S
ched
ule.
Tu
smor
e R
oom
-
Li
brar
y M
eetin
g R
oom
N
on-p
rofit
org
anis
atio
n w
ithin
Cou
ncil
boun
darie
s Fr
ee
N
on-p
rofit
org
anis
atio
n ou
tsid
e bo
unda
ries
$17.
20 p
er h
r
C
omm
erci
al
$34.
35 p
er h
r
IT T
rain
ing
Roo
m
Non
-pro
fit o
rgan
isat
ion
with
in C
ounc
il bo
unda
ries
Free
N
on-p
rofit
org
anis
atio
n ou
tsid
e bo
unda
ries
$57.
20 p
er h
r
C
omm
erci
al
$229
.00
per h
r
128
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
29
D
escr
iptio
n C
harg
es +
GST
Po
ints
for E
xecu
tive
Con
side
ratio
n Lu
nch
Prog
ram
M
ain
Mea
l $6
.50
We
wer
e ad
vise
d by
man
agem
ent t
hat a
ctua
l fee
cha
rged
is $
6 (in
clus
ive
GST
).
Hire
Par
ks a
nd
Res
erve
s Va
riatio
n to
hire
boo
king
afte
r per
mit
sent
.
20%
of t
otal
bo
okin
g fe
e ca
pped
at $
27
park
hire
/ $2
2 w
eddi
ng
Cus
tom
er S
ervi
ce T
eam
sug
gest
ed to
cha
nge
desc
riptio
n as
"re-
issu
e of
per
mit
or v
aria
tion
to h
ire b
ooki
ng a
fter
perm
it se
nt"
in o
rder
to e
ncou
rage
cus
tom
ers
to ta
ke im
prov
ed c
are
of th
eir p
erm
its.
Tenn
is C
ourt
Hire
Lo
ng-te
rm c
omm
unity
hire
(pr
ice
per
cour
t pe
r ho
ur-
min
imum
one
boo
king
per
wee
k x
20 w
eeks
)
Cus
tom
er S
ervi
ce T
eam
adv
ised
that
the
defin
ition
for l
ong-
term
hire
sho
uld
be
chan
ged
to 1
6 w
eeks
.
Va
riatio
n to
hire
boo
king
afte
r per
mit
sent
. $1
0.00
C
usto
mer
Ser
vice
Tea
m a
dvis
ed to
cha
nge
desc
riptio
n as
"re-
issu
e of
per
mit
or
varia
tion
to h
ire b
ooki
ng a
fter
perm
it se
nt"
in o
rder
to e
ncou
rage
cus
tom
ers
to
take
bet
ter c
are
of th
eir p
erm
its.
Lodg
emen
t Fee
s O
ver $
5,00
0 $1
17.5
0 Ac
cord
ing
to S
ched
ule
6 of
the
Dev
elop
men
t R
egul
atio
ns 2
008,
the
cor
rect
am
ount
sho
uld
be $
55.5
0 pl
us $
63.0
0 w
hich
equ
als
to $
118.
50.
Build
ing
Rul
es F
ees
Bui
ldin
g ru
les
fees
und
er th
e D
evel
opm
ent A
ct
Th
is
sect
ion
shou
ld
be
upda
ted
to
be
cons
iste
nt
with
th
e D
evel
opm
ent
Appl
icat
ion
Fees
G
uide
w
hich
th
e M
anag
er
- D
evel
opm
ent
Serv
ices
ha
s ad
vise
d co
ntai
ns th
e co
rrec
t fee
s.
Build
ing
Wor
k:
Min
imum
Fee
$5
9.00
$6
0.50
Cla
ss 1
, 2 &
4
$2.6
0 pe
r sq
m
Acco
rdin
g to
the
Dev
elop
men
t Ap
plic
atio
n Fe
es G
uide
whi
ch c
onta
ins
the
corr
ect f
ees,
this
sho
uld
be $
2.68
.
Cla
ss 3
, 5 &
6
$3.4
5 pe
r sq
m
Acco
rdin
g to
the
Dev
elop
men
t Ap
plic
atio
n Fe
es G
uide
whi
ch c
onta
ins
the
corr
ect f
ees,
this
sho
uld
be $
3.56
.
Cla
ss 7
& 8
$2
.30
per s
q m
Ac
cord
ing
to t
he D
evel
opm
ent
Appl
icat
ion
Fees
Gui
de w
hich
con
tain
s th
e co
rrec
t fee
s, th
is s
houl
d be
$2.
36.
Cla
ss 9
a $3
.90
per s
q m
Ac
cord
ing
to t
he D
evel
opm
ent
Appl
icat
ion
Fees
Gui
de w
hich
con
tain
s th
e co
rrec
t fee
s, th
is s
houl
d be
$4.
04.
Cla
ss 9
b $3
.45
per s
q m
Ac
cord
ing
to t
he D
evel
opm
ent
Appl
icat
ion
Fees
Gui
de w
hich
con
tain
s th
e co
rrec
t fee
s, th
is s
houl
d be
$3.
55.
Dem
oliti
on:
Min
imum
Fee
$5
9.00
Th
e co
rrec
t fee
sho
uld
be $
60.5
0.
Ref
erra
l to
Build
ing
Rul
es A
sses
smen
t R
efer
ral
to B
uild
ing
Rul
es
Asse
ssm
ent
Com
mis
sion
un
der t
he D
evel
opm
ent A
ct
129
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
30
D
escr
iptio
n C
harg
es +
GST
Po
ints
for E
xecu
tive
Con
side
ratio
n C
omm
issi
on
Sta
ndar
d $2
77.0
0 Th
e co
rrec
t fee
sho
uld
be $
278.
00.
Sear
ches
C
ertif
icat
e of
Titl
e S
earc
h $3
0.00
Th
e D
evel
opm
ent A
pplic
atio
n Fe
es G
uide
sta
tes
$26.
00.
Expi
atio
ns –
Par
king
17
4(1)
St
oppi
ng
at
or
near
bi
cycl
e cr
ossi
ng
light
s (e
xcep
t at
inte
rsec
tion)
$8
3.00
Th
e co
rrec
t re
fere
nce
is s
ectio
n 17
4(2)
of
the
Roa
d Tr
affic
(M
isce
llane
ous)
R
egul
atio
ns 1
999
Sche
dule
9,
Par
t 3
- O
ffenc
es a
gain
st t
he A
ustra
lian
Roa
d R
ules
.
Impo
undi
ng o
f Veh
icle
s Im
poun
ding
of V
ehic
les
W
e w
ere
advi
sed
by th
e A
ctin
g S
enio
r In
spec
tor
that
the
actu
al fe
e ch
arge
d is
$9
0 (in
clus
ive
of G
ST).
Adm
inis
tratio
n fe
e $9
2.50
M
ini S
kip
Perm
it 14
day
per
mit
- mor
e th
an 3
day
s no
tice
$30.
00
14 d
ay p
erm
it - r
apid
pro
cess
ing
(less
than
3 b
usin
ess
days
not
ice)
$3
5.00
Th
e Ap
plic
atio
n to
Dep
osit
a M
ini S
kip
Con
tain
er o
r M
ater
ials
on
Cou
ncil
Land
Fo
rm o
n th
e w
ebpa
ge d
efin
es ra
pid
proc
essi
ng d
ays
as 5
day
s.
Out
door
Din
ing
Perm
it fo
r ou
tdoo
r ca
fes
& d
inin
g in
c ap
plic
atio
ns a
nd
trans
fers
App
licat
ion/
Dis
play
ing
of g
oods
$3
2.80
Th
e O
utdo
or D
inin
g Ap
plic
atio
n Fo
rm o
n th
e w
ebpa
ge s
tate
s a
diffe
rent
fee.
Tr
adin
g of
goo
ds
$29.
30 p
er s
q m
Tr
adin
g of
goo
ds -
inne
r sho
ppin
g co
mpl
ex lo
catio
n $3
7.30
per
sq
m
Trad
ing
Per
mits
Ap
plic
atio
n / D
ispl
ayin
g of
goo
ds
$32.
80
The
Ons
treet
Tra
ding
App
licat
ion
Form
on
the
web
page
sta
tes
a di
ffere
nt fe
e.
130
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
31
Tabl
e 2
–Fee
s an
d C
harg
es N
ot In
clud
ed in
Sch
edul
e Th
is ta
ble
has
iden
tifie
d fe
es a
nd c
harg
es w
hich
are
not
cap
ture
d w
ithin
the
Cou
ncil’s
Fee
s an
d C
harg
es S
ched
ule
2012
-13.
2012
-13
Cou
ncil
Bas
is
Com
mun
ity E
ngag
emen
t C
ompo
st P
rodu
cts
220L
bla
ck g
edye
com
post
bin
$3
5.00
Th
e ba
sis
used
for c
harg
ing
fees
is to
cov
er c
osts
. C
ompo
st a
erat
or
$16.
00
Com
post
mat
e $1
4.00
Expi
atio
n fe
e un
der P
rivat
e Pa
rkin
g Ar
eas
Reg
ulat
ions
200
1 Va
rious
Pr
ivat
e Pa
rkin
g Ar
eas
Reg
ulat
ions
200
1 –
sect
ions
8, 9
, 11,
12
and
16.
Ex
piat
ion
fee
for u
sing
pub
lic ro
ad w
ithou
t a p
erm
it $2
10.0
0 Lo
cal G
over
nmen
t Act
199
9 se
ctio
n 22
2(1)
. Ex
piat
ion
fee
for b
y-la
ws
$187
.50
Cou
ncil
dete
rmin
ed h
isto
rical
ly.
Expi
atio
n re
min
der n
otic
e $5
5.00
$4
8 as
iden
tifie
d in
Exp
iatio
n of
Offe
nces
Reg
ulat
ions
201
1 se
ctio
n 5
and
$7 c
harg
ed b
y Tr
ansp
ort S
A.
Infla
mm
able
und
ergr
owth
C
ontra
ctor
s co
sts
+ $1
87.5
0 C
over
the
cost
of c
ontra
ctor
s +
expi
atio
n fe
e.
Ope
ratio
ns S
ervi
ces
Roa
d sw
eepe
rs
$110
per
hr
Com
pare
d w
ith a
con
tract
or p
rovi
ding
the
sam
e se
rvic
e.
Encr
oach
ing
vege
tatio
n fro
m p
rivat
e pr
oper
ty
Subj
ect t
o qu
otat
ion
- $44
per
pe
rson
per
hr
Cov
ered
cos
ts.
Cou
ncil
rare
ly p
rovi
des
such
ser
vice
.
Whe
n en
croa
chin
g ve
geta
tion
from
pr
ivat
e pr
oper
ty
is
requ
ired
to
be
rem
oved
by
Cou
ncil
afte
r du
e no
tice
in a
ccor
danc
e w
ith S
ectio
n 25
4 of
the
Loca
l Gov
ernm
ent A
ct 1
999.
Ar
boric
ultu
re S
ervi
ces
Whe
n ve
geta
tion
from
priv
ate
prop
erty
is re
quire
d to
be
rem
oved
by
Cou
ncil
afte
r du
e no
tice
in a
ccor
danc
e w
ith S
ectio
n 25
4 of
the
Loc
al G
over
nmen
t A
ct 1
999,
and
requ
ires
use
of s
peci
alis
t arb
oric
ultu
ral p
lant
and
equ
ipm
ent.
Engi
neer
ing
Dire
ctio
nal s
igns
(exi
stin
g &
stan
dard
) $1
20.0
0 C
ounc
il de
term
ined
. D
irect
iona
l sig
ns (n
ew)
$200
.00
131
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
32
Tabl
e 3
– C
ompa
rison
with
Citi
es o
f Cam
pbel
ltow
n, W
est T
orre
ns a
nd U
nley
Th
is ta
ble
com
pare
s fe
es a
nd c
harg
es w
ith th
e C
ities
of C
ampb
ellto
wn,
Wes
t Tor
rens
and
Unl
ey.
Not
e th
at th
e ta
ble
only
incl
udes
(i) s
ervi
ces
liste
d on
the
Fees
and
Cha
rges
Sch
edul
e w
here
the
City
of B
urns
ide
char
ges
low
er fe
es th
an th
e se
lect
ed C
ounc
ils, a
nd (i
i) se
rvic
es th
at th
e C
ity o
f Bur
nsid
e pr
ovid
es b
ut a
re n
ot c
aptu
red
on th
e sc
hedu
le.
Cam
pbel
ltow
n W
est T
orre
ns
Unl
ey
Bur
nsid
e C
omm
unity
Eng
agem
ent
Acc
ess
to C
ounc
il D
ocum
ents
Vo
ters
Rol
l - c
andi
date
s ar
e pr
ovid
ed w
ith o
ne fr
ee
copy
of r
elev
ant v
oter
s ro
ll
Adm
inis
tratio
n Fe
e $5
.00
N/A
R
eprin
t of V
oter
s R
oll (
per w
ard)
$1
6.00
$16.
50
$15.
00
Rep
rint o
f Vot
ers
Rol
l (w
hole
Cou
ncil)
$4
8.00
$75.
00
$30.
00
Prov
isio
n of
Add
ress
Info
rmat
ion
to T
hird
Par
ty
Prov
ider
s
$3.0
0
Al
l ph
otoc
opy
of C
ounc
il do
cum
ents
ch
arge
sta
ndar
d fe
es:
A4
blac
k &
whi
te $
0.25
per
she
et,
A3
blac
k &
whi
te $
0.35
per
she
et a
nd A
1 bl
ack
& w
hite
$2.
60 p
er s
heet
.
Pes
t Con
trol A
genc
ies,
Tel
stra
, Opt
us, O
rigin
, AG
L,
etc.
By
Law
(sta
ndar
d co
py)
$4.0
0 pe
r doc
umen
t
$6 p
er d
ocum
ent
B
y La
w (c
ertif
ied
copy
) $6
.00
per d
ocum
ent
Po
licy
or C
ode
$3.7
0 pe
r doc
umen
t
Stra
tegi
c M
anag
emen
t Pla
n >
50 p
ages
in le
ngth
$5
.00
per d
ocum
ent
R
egis
ter o
f Int
eres
ts (E
lect
ed M
embe
rs)
$11.
00 p
er d
ocum
ent
Reg
iste
r of A
llow
ance
s an
d Be
nefit
s (p
age
extra
ct)
$1.6
0
Reg
iste
r of S
alar
ies
(pag
e ex
tract
) $1
.60
Pr
intin
g of
pub
lic C
onsu
ltatio
n m
ater
ials
up
to 5
0 pa
ges
(e
xcep
t whe
re le
gisl
atio
n re
quire
s fre
e co
pies
)
Blac
k &
Whi
te
$5.0
0
C
olou
r $7
.50
Addi
tiona
l pag
es -
blac
k &
whi
te o
r col
our
$0.5
0 pe
r pag
e
C
opy
of a
n en
try m
ade
in a
ny re
gist
er to
be
kept
und
er
the
Loca
l Gov
ernm
ent A
ct, w
here
the
fee
is n
ot
othe
rwis
e pr
escr
ibed
$1
3.00
$6
app
lies
per i
ndiv
idua
l ext
ract
Arch
ived
Cou
ncil,
Com
mitt
ee A
gend
as &
Min
utes
per
$2
2.00
132
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
33
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
mee
ting
Map
s of
the
area
$1
0.00
$5
.50
GIS
prin
t. C
usto
mis
ed m
aps
$30.
00
GIS
bas
ed in
form
atio
n $1
.00
per m
egab
yte
A1 B
lack
and
whi
te c
opie
s pe
r pag
e
$7.1
5
$2.6
0 R
acin
g G
reyh
ound
s / W
orki
ng D
ogs
$17.
50
25%
of m
axim
um fe
e (i.
e. $
12.5
0)
$15.
00
$12.
00
Pupp
ies
(up
to 3
mon
ths
old)
$3
0.00
N
/A
Late
Reg
istra
tion
Fee
$10.
00
$1
0.00
N
/A
Cos
t of c
lear
ing
allo
tmen
ts
Adm
inis
tratio
n Fe
e $2
75.0
0 C
over
cos
ts fr
om th
e ow
ner /
occ
upie
r.
Cha
rge
how
m
uch
the
cont
ract
or
cost
s.
Mow
ing
Serv
ice
$196
.00
M
anua
l Cle
arin
g S
ervi
ce
$275
.00
Pa
rkin
g Im
poun
ding
Fee
s - A
band
oned
Veh
icle
s
$90.
00 a
dmin
istra
tion
fee.
N
o da
ily
fee
char
ged.
Imm
edia
tely
afte
r tow
but
bef
ore
mot
or s
earc
h an
d ow
ner b
eing
not
ified
$8
0.00
$140
.00
+ $7
.25
stor
age
fee
per d
ay
Befo
re a
dver
tisin
g $2
20.0
0
Af
ter a
dver
tisin
g $3
60.0
0
R
esid
entia
l Exe
mpt
ion
Perm
it (T
ime
Lim
it Zo
ne)
Fr
ee
Firs
t per
mit
$0.0
0
$26.
00
Seco
nd P
erm
it (fo
r 2 y
ears
) $4
5.00
$26.
00
Pens
ione
rs
$0.0
0
R
epla
cem
ent P
erm
its
$5.0
0 $7
.00
R
esid
ent P
arki
ng P
erm
it fo
r 2 y
ears
$2
6.00
W
ork
Zone
/Tra
desp
erso
n pe
rmit
$13.
00
Park
ing
exem
ptio
n pe
r ann
um
$1
1.00
Res
iden
tial p
arki
ng p
erm
its p
er a
nnum
$11.
00
Vi
sito
r Par
king
Per
mit
(per
boo
k)
$1
1.00
Trad
espe
rson
Par
king
Per
mit
Fr
ee
C
omm
unity
Ser
vice
s pa
rkin
g pe
rmit
Fr
ee
133
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
34
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
Loca
l Gov
ernm
ent A
ct 1
999
- Sec
tion
222
(per
mit
to c
ondu
ct b
usin
ess
on a
pub
lic ro
ad)
Selli
ng G
oods
from
Veh
icle
s
(Per
mit
for
outd
oor
cafe
s an
d di
ning
in
clud
ing
appl
icat
ions
and
tra
nsfe
rs)
Appl
icat
ion
fee
$32.
80,
t radi
ng
of
good
s $2
9.30
per
squ
are
met
re a
nd
tradi
ng
of
good
s -
inne
r sh
oppi
ng
com
plex
loc
atio
n $3
7.30
per
squ
are
met
re.
Annu
al F
ee C
harg
es
Lo
wer
min
imum
pro
perty
rate
.
Tran
sfer
Fee
$54.
00
St
reet
Tra
ders
Stre
et T
radi
ng T
able
Lic
ence
$5
.90
daily
St
reet
. Tra
ders
on
foot
way
-roa
dway
$5
2.80
dai
ly
Stre
et. T
rade
rs-M
obile
Stre
et T
rade
r
$3
60.2
0 da
ily
Stre
et. T
rade
rs -
on-s
treet
pub
lic e
vent
s
$1
3.00
dai
ly
Out
door
Din
ing
Ap
plic
atio
n Fe
e $8
5.00
$8
0.00
Annu
al P
erm
it Fe
e (s
ettin
g 1
tabl
e an
d up
to 4
cha
irs)
$7
1.00
per
uni
t
Tran
sfer
Fee
$54.
00
R
enta
l per
squ
are
met
re o
f pub
lic la
nd p
er w
eek:
Def
ined
reta
il pr
ecin
cts
$0.4
5-$1
.70
O
ther
com
mer
cial
are
as (w
ith li
quor
, non
sm
okin
g)
$0
.35-
$1.5
5
Res
iden
tial a
reas
(with
liqu
or ,
non
smok
ing)
$0.3
0-$1
.20
Te
mpo
rary
Tra
ding
Sta
nds
Au
thor
isat
ion
Fee
$7
0.00
Rea
l Est
ate
Adve
rtisi
ng S
igns
Auth
oris
atio
n Fe
e (R
esid
entia
l Pro
perti
es)
$2
40.0
0
Auth
oris
atio
n Fe
e (C
omm
erci
al P
rope
rties
)
$590
.00
G
oods
on
the
Foot
path
Ap
plic
atio
n Fe
e
$56.
00
An
nual
Fee
s
vario
us
Tr
ansf
er F
ee
$5
4.00
By-
Law
s Ex
piat
ion
fee
for b
reac
hing
by-
law
s
$175
.00
$1
87.5
0 Pe
rmit
to d
ispl
ay a
ban
ner/s
ign
acco
rdin
g to
By-
law
N
o.2
Loca
l Gov
ernm
ent L
and
$5
2.00
Free
R
elea
se im
poun
ded
bann
er/s
ign
$6
2.00
Perm
it fo
r act
iviti
es u
nder
By-
law
No.
3 R
oads
$38.
00
Pe
rmit
for a
ctiv
ities
und
er B
y-la
w N
o.4
Mov
eabl
e si
gns
134
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
35
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
Ken
nel l
icen
ce fo
r kee
ping
dog
s on
a te
mpo
rary
or
perm
anen
t bas
is in
acc
orda
nce
with
By-
law
No.
5 D
ogs
Auth
oris
atio
n fe
e
$62.
00
R
enew
al fe
e (p
er a
nnum
)
$62.
00
Exem
ptio
n to
kee
p m
ore
than
the
limit
on d
og n
umbe
rs
in a
ccor
danc
e w
ith B
y-la
w N
o.5
Dog
s
$54.
00
Dev
elop
men
t D
evel
opm
ent S
earc
hes
Dev
elop
men
t App
licat
ion
/ File
Rec
over
y
$30.
00
$3
0.00
D
evel
opm
ent A
pplic
atio
n / F
ile R
ecov
ery(
urge
nt)
$5
0.00
N/A
Floo
r Pla
n O
nly
$35.
00
$20.
00 f
or s
tand
ard
proc
ess;
$30
.00
for u
rgen
t pro
cess
. Pr
oper
ty T
itle
Sea
rch
$35.
00
$30.
00
Full
Sear
ch
$70.
00
$50.
00 /
$60.
00
Lodg
ing
Hou
se R
egis
tratio
n
Fo
r 10
pers
ons
$47.
60
Cer
tific
ate
of T
itle
may
be
purc
hase
d w
hen
lodg
ing
deve
lopm
ent
appl
icat
ion
with
a fe
e of
$30
.00
Addi
tiona
l gro
up o
f 10
pers
ons
$12.
50
Tran
sfer
$6
.20
Sw
imm
ing
Cen
tre
Adm
issi
ons
Book
(10
ticke
ts)
$56.
70
$54.
00
Con
cess
ion
Book
(10
ticke
ts)
$45.
20
$45.
00
Book
(30
ticke
ts)
$142
.00
$138
.00
Con
cess
ion
Book
(30
ticke
ts)
$121
.00
$111
.00
Scho
ol G
roup
s
$3.5
0 pe
r pe
rson
N
/A
Seas
on P
ass
Adul
t Sea
son
Pas
s
$4
50.0
0 $3
30.0
0 C
once
ssio
n/C
hild
ren'
s Se
ason
Pas
s
$3
40.0
0 $3
00.0
0 Fa
mily
Sea
son
Pass
(2 +
3)
$890
.00
N/A
H
ire C
harg
es
135
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
36
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
Lane
Hire
(cas
ual u
ser p
er h
our)
$2
7.00
$1
6.00
La
ne H
ire (r
egul
ar u
ser p
er h
our)
$1
7.50
$1
6.00
A
sset
s &
Cap
ital W
orks
Ap
plic
atio
n Fo
rms
(pur
suan
t to
s221
of L
GA
1999
)
Free
Perm
issi
on to
inst
all a
veh
icul
ar c
ross
ing
plac
e
$27.
00
Pe
rmis
sion
to in
stal
l a d
rain
or d
rain
s in
any
stre
et fo
r th
e pu
rpos
e of
rem
ovin
g st
orm
wat
er fr
om th
e ad
jace
nt
prop
erty
$27.
00
Perm
issi
on to
lay
unde
rgro
und
cabl
es in
a ro
ad re
serv
e
$27.
00
D
irect
iona
l Sig
ns
Dire
ctio
nal s
igns
rela
ting
to c
omm
unity
faci
litie
s
Sign
s ap
prov
ed t
o C
ounc
il st
anda
rd a
re
purc
hase
d by
the
ind
ivid
ual
orga
nisa
tion
and
are
erec
ted
by C
ounc
il at
no
cost
to
the
appl
ican
t.
$60.
00
$120
for e
xist
ing
stan
dard
sig
ns a
nd
$200
for n
ew s
igns
.
Dire
ctio
nal s
igns
rela
ting
to c
omm
erci
al fa
cilit
ies
C
harg
ed a
set
fee
for
the
pur
chas
e an
d er
ectio
n by
Cou
ncil
of e
ach
sign
.
N/A
Rep
lace
men
t sig
ns
C
ost
to
appl
ican
t (d
eter
iora
tion
due
to
natu
ral c
ause
s).
N
/A
C
ost
to
coun
cil
(dam
age
due
to
othe
r ca
uses
).
N/A
Roa
d C
losu
re
$1
10.0
0 Ap
plic
atio
n Fe
e
$50.
00
Auth
oris
atio
n Fe
e
$142
.00
New
spap
er A
dver
tisin
g
pric
e on
app
licat
ion
(PO
A)
Stre
et P
artie
s i.e
. non
-com
mer
cial
(Wee
kday
s)
$219
.00
St
reet
Par
ties
i.e. n
on-c
omm
erci
al (S
at)
$310
.00
St
reet
Par
ties
i.e. n
on-c
omm
erci
al (S
unda
y)
$388
.00
R
oad
Clo
sure
with
com
mer
cial
ben
efit
$1,8
40.0
0
Tem
pora
ry P
arki
ng C
ontro
ls
Appl
icat
ion
Fee
$5
0.00
Au
thor
isat
ion
Fee
$4
8.00
Bu
ildin
g w
ork,
film
ing,
wid
e lo
ads
& w
orks
by
$60.
00
136
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
37
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
publ
ic a
utho
ritie
s - 1
st D
ay
Rol
ling
Clo
sure
s at
requ
est o
f Pol
ice
Free
Ope
ratio
nal S
ervi
ces
Con
tract
Con
cret
e W
orks
All
cont
ract
w
ork
incl
udes
C
ounc
il ov
erhe
ads
and
good
s an
d se
rvic
es t
ax
(GST
).
The
follo
win
g ra
tes
are
incl
usiv
e of
exc
avat
ion
and
plac
emen
t cos
ts.
R
eins
tate
men
t. S
ubje
ct to
quo
tatio
n to
cov
er c
osts
inc
urre
d.
$44
per
pe
rson
per
hou
r.
Kerb
ing
and
Gut
terin
g
$234
.00
per m
etre
(tw
o lin
ear m
etre
s m
inim
um c
harg
e)
Vehi
cula
r Inv
ert
$2
34.0
0 pe
r met
re (t
wo
linea
r met
res
min
imum
cha
rge)
Spoo
n D
rain
$234
.00
per m
etre
(tw
o lin
ear m
etre
s m
inim
um c
harg
e)
Mou
ntab
le K
erb
$1
48.0
0 pe
r met
re (t
wo
linea
r met
res
min
imum
cha
rge)
Con
cret
e 75
mm
dep
th
$1
06.0
0 pe
r squ
are
met
re (5
m2 m
inim
um
char
ge)
Con
cret
e 10
0mm
dep
th
$1
20.0
0 pe
r squ
are
met
re (5
m2 m
inim
um
char
ge)
Con
cret
e 12
5mm
dep
th
$1
35.0
0 pe
r squ
are
met
re (5
m2 m
inim
um
char
ge)
Plac
emen
t F82
rein
forc
ing
stee
l mes
h
$30.
00 p
er s
quar
e m
etre
(5m
2 min
imum
ch
arge
)
Con
cret
e Bl
ock
Pavi
ng W
orks
All
cont
ract
w
ork
incl
udes
C
ounc
il ov
erhe
ads
and
good
s an
d se
rvic
es t
ax
(GST
).
The
follo
win
g ra
tes
are
incl
usiv
e of
exc
avat
ion
and
plac
emen
t cos
ts.
Pavi
ng 6
0mm
(no
base
)
$106
.00
per
squa
re m
etre
(5m
2 min
imum
ch
arge
)
Pa
ving
60m
m (1
00m
m b
ase)
$120
.00
per
squa
re m
etre
(5m
2 min
imum
ch
arge
)
137
In
tern
al A
udit
– Fe
es &
Cha
rges
Rev
iew
5.
1 Fe
es &
Cha
rges
- Po
licy
Rev
iew
- A
ttach
men
t C -
Inte
rnal
Rev
enue
Rev
iew
and
Aud
it R
evie
w A
CTI
ON
S.d
oc
38
C
ampb
ellto
wn
Wes
t Tor
rens
U
nley
B
urns
ide
Pavi
ng 8
0mm
(150
mm
bas
e)
$1
40.0
0 pe
r sq
uare
met
re (
5m2 m
inim
um
char
ge)
Roa
d Pa
vem
ent
Al
l co
ntra
ct
wor
k in
clud
es
Cou
ncil
over
head
s in
clus
ive
of
exca
vatio
n an
d pl
acem
ent c
osts
.
Free
.
C
osts
ar
e in
clud
ed
in
Cou
ncil's
bud
get.
Roa
d pa
vem
ent r
epai
r
$158
.00
per
squa
re m
etre
(2m
2 min
imum
ch
arge
)
Verg
e M
ater
ial
Fr
ee
R
oad
Verg
e M
aint
enan
ce
Fr
ee
At t
he d
iscr
etio
n of
the
Cou
ncil
Offi
cer,
for t
rees
less
than
or e
qual
to tw
o m
etre
s in
hei
ght,
an in
spec
tion
fee
of $
78.5
0 m
ay b
e ch
arge
d.
Roa
d S
wee
per
$1
62.0
0 pe
r hr (
min
. 3 h
rs o
r $48
6.00
)
$110
per
hou
r.
Encr
oach
ing
Vege
tatio
n fro
m P
rivat
e Pr
oper
ty
$7
8.50
per
hr (
min
. 2 h
rs o
r $15
7.00
)
Subj
ect
to q
uote
.
$44
per
pers
on
per
hour
.
R
arel
y pr
ovid
e su
ch
serv
ice.
W
here
enc
roac
hing
veg
etat
ion
from
priv
ate
prop
erty
is re
quire
d to
be
rem
oved
by
Cou
ncil
afte
r due
not
ice
in a
ccor
danc
e w
ith S
ectio
n 25
4 of
the
Loca
l Gov
ernm
ent A
ct 1
999
Arbo
ricul
ture
Ser
vice
s
$122
.00
(min
. 2 h
rs o
r $24
4.00
)
Subj
ect t
o qu
ote.
$4
4 pe
r per
son
per h
our.
Rar
ely
prov
ide
such
se
rvic
e.
Whe
re v
eget
atio
n fro
m p
rivat
e pr
oper
ty is
requ
ired
to b
e re
mov
ed b
y C
ounc
il af
ter d
ue n
otic
e in
acc
orda
nce
with
Sec
tion
254
of th
e Lo
cal G
over
nmen
t Act
199
9, a
nd re
quire
s us
e of
sp
ecia
list a
rbor
icul
tura
l pla
nt a
nd e
quip
men
t M
isce
llane
ous
Cha
rges
Tend
er D
ocum
enta
tion
Sets
of
do
cum
enta
tion
are
pres
ently
av
aila
ble
free
of c
harg
e.
A f
ee o
f up
to
$50.
00 m
ay b
e ch
arge
d fo
r vo
lum
inou
s se
ts o
f ten
der d
ocum
enta
tion.
Fr
ee
138
Internal Audit – Fees & Charges Review
5.1 Fees & Charges - Policy Review - Attachment C - Internal Revenue Review and Audit Review ACTIONS.doc 39
Appendix 1: Classification of Audit Findings
Rating Definition Examples of Impact Action Required
High Issue represents a control weakness, which could have or is having major adverse effect on the ability to achieve process objectives.
• Major impact on operations of functions.
• Major decline in the quality and value of service delivery.
• Probable decrease in the community’s confidence in the Council.
• Breach of legislation or contractual non-compliance with probable litigation, prosecution and / or penalty.
• Potential to cause life threatening or extensive injuries.
Reported to Chief Executive Officer and General Managers for prompt management action (immediate – 1 month).
Moderate Issue represents a control weakness, which could have or is having moderate adverse effect on the ability to achieve process objectives.
• Moderate impact on operations of functions.
• Moderate decline in the quality and value of service delivery.
• Possible decrease in the community’s confidence in the Council.
• Breach of legislation or contractual non-compliance with threat of litigation, prosecution and / or penalty.
• Potential to cause moderate injuries.
Reported to General Managers and line managers for management action within 3 months.
Low Issue represents a minor control weakness, with minimal but reportable impact on the ability to achieve process objectives.
• Minor impact on operations of functions.
• Minimal decline in the quality and value of service delivery.
• Should not decrease the community’s confidence in the Council.
• Breach of legislation or contractual non-compliance with unlikely litigation, prosecution and / or penalty.
• Unlikely to cause injuries.
Reported to line managers for management action within 6 months (subject to competing priorities and cost / benefit analysis).
Appendix 2: Responsibility Statement
This report was prepared in accordance with the terms and conditions of the project brief signed by management and Australian auditing standards subject to the following limitations:
Our procedures were designed to provide reasonable / limited assurance as defined by Australian auditing standards, which recognises that absolute assurance is rarely attainable due to such factors as the use of judgement in gathering and evaluating evidence and forming conclusions, and the use of selective testing, and because much of the evidence available to the auditor is persuasive rather than conclusive in nature.
Because of the inherent limitations of any internal control structure, it is possible that errors or irregularities may occur and not be detected. Our procedures were not designed to detect all weaknesses in control procedures as they were not performed continuously throughout the period and the tests performed are on a sample basis.
Any projection of the evaluation of the control procedures to future periods is subject to the risk that the systems may become inadequate because of changes in conditions, or that the degree of compliance with them may deteriorate.
The matters raised in this report are only those which came to our attention during the course of performing our procedures and are not necessarily a comprehensive statement of all the weaknesses that exist or improvements that might be made. We cannot, in practice, examine every activity and procedure, nor can we be a substitute for management’s responsibility to maintain adequate controls over all levels of operations and their responsibility to prevent and detect irregularities, including fraud. Accordingly, management should not rely on our report to identify all weaknesses that may exist in the systems and procedures under examination, or potential instances of non-compliance that may exist.
Any reliance placed on internal audit reports and associated working papers, by a third party, excluding the City of Burnside and its officers, including but not limited to the external auditor, is that party’s sole responsibility.
139
140
Audit Committee Agenda Item 5.2 17 February 2015
Item No: 5.2 To: Audit Committee Date: 17 February 2015 Author: Nigel Morris – General Manager Corporate Services General Manager and Division
Nigel Morris – General Manager Corporate Services
Contact: 8366 4220 Subject: REVIEW OF AUDIT COMMITTEE ACTIVITIES 2014 (OPERATIONAL) Attachments: A. Summary of Audit Committee Report Activities for 2014 by
Objective B. Audit Committee Terms of Reference
Prev. Resolution: N/A
Officer’s Recommendation
1. That the Report be received.
2. That the Review of Audit Committee Activities 2014 Report be presented to the next meeting of Council.
Purpose
1. To provide a summary of the activities of the Audit Committee for the 2014 calendar year as per the requirements of the Audit Committee Terms of Reference.
Strategic Plan
2. The following Strategic Plan provision is relevant:
“Delivery of good governance in Council business”
“A financially sound Council that is accountable, responsible and sustainable”
Communications/Consultation
3. The following communication / consultation will be undertaken:
3.1 The Chair of the Audit Committee will be provided with the Report for comment for submission to Council.
Statutory
4. The following legislation is relevant in this instance:
The Audit Committee of Council is established under Section 41 of the Local Government Act 1999 (the Act), for the purposes of Section 126 of the Act.
141
Audit Committee Agenda Item 5.2 17 February 2015
Policy
5. The following Council Policy is relevant in this instance:
The scope and functions of the Audit Committee are outlined in the Terms of Reference of the Committee (Attachment B).
Risk Assessment
6. There is no risk associated with the Report, which is for information purposes only.
Finance
7. There are no financial implications associated with the recommendation.
Discussion
Background
8. In 2014 the Committee consisted of five members; three members of Council appointed by Council, including the Mayor and two Independent Members who are not members of Council.
9. The Local Government (Financial Management) Regulations1999 stipulate at Regulation 13A(1) that:
“The audit committee of a council –
1. must have between 3 and 5 members (inclusive); and
2. must include at least one person who is not a member of the council and who is determined by the council to have financial experience relevant to the functions of an audit committee; and
3. must not include, as a member, the council’s auditor under section 128 of the Act.”
10. In 2014, membership of the Committee comprised Mayor David Parkin, Councillor Mark Osterstock (Presiding Member), Councillor Peter Cornish and Lisa Scinto and Andrew Blaskett (Independent Members).
11. The Audit Committee Terms of Reference (Attachment B) specify that as of November 2014, the committee will consist of two Elected Members and three Independent Members. The Chair will be selected from one of the Independent Members. The Terms of Reference specify that appointments of Independent Members are for two years.
12. The term of the one of the two current Independent Members expired on 31 December 2014. The third Independent Member position was newly created, and hence vacant.
13. The position of Independent Chair was also vacant, and the incumbent and ongoing Independent Member were also offered the opportunity to apply for Chair.
14. During July 2014, an Expression of Interest process for the appointment of two Independent Members to the Audit Committee was commenced with an advertisement in the Messenger and Advertiser Newspapers, as well as on Council’s Website.
142
Audit Committee Agenda Item 5.2 17 February 2015
15. Council received 20 applications expressing interest in participating in the Committee, of whom 17 were interested in becoming Chair.
16. The Panel agreed on a shortlist of six candidates who were assessed on their relevant tertiary qualifications; professional work experience; and knowledge of the Local Government industry. All shortlisted candidates’ applications were forwarded to Elected Members by confidential Information Document.
17. The interview Panel deliberated after the interviews on the strengths of each short-listed applicant. The Panel unanimously chose Andrew Blaskett and Leigh Hall as the preferred candidates, with Leigh Hall to be the Chair.
18. At the meeting of 12 August 2014 Council resolved:
1. That the Report be received.
2. That the following be appointed as Independent Members to the City of Burnside Audit Committee for a period of two years commencing on 13 November 2014 and concluding on 12 November 2016:
Andrew Blaskett and Leigh Hall
3. That the following be appointed as an Independent Chair to the City of Burnside Audit Committee for a period of two years commencing on 13 November 2014 and concluding on 12 November 2016:
Leigh Hall
Meetings and Attendance
19. A quorum for the transaction of business in 2014 was three members.
20. Meetings were held bi-monthly at 6.00 pm on the first Wednesday of the respective month, commencing in February of each year and as otherwise required.
21. There were five meetings in the 2014 calendar year and the Committee considered 38 items in meeting their objectives. One item was withdrawn.
22. There was a quorum at all meetings held (two meetings needed to be deferred to ensure there was a quorum) and only two apologies were recorded for the year.
Meeting Dates Apologies 5/2/14 Nil 16/4/14 adj from 15/4/14 Nil 16/6/14 Mayor Parkin, Cr Osterstock 1/9/2014 adj from 28/8/14 Nil 3/11/14 Nil
Objectives of the Committee
23. The Terms of Reference (Attachment B) for the Audit Committee set out the objectives for the Committee to facilitate:
23.1. The enhancement of the credibility and objectivity of internal and external financial reporting;
143
Audit Committee Agenda Item 5.2 17 February 2015
23.2. Effective management of financial and other risks and the protection of Council assets;
23.3. Compliance with laws and regulations as well as use of best practice and governance guidelines;
23.4. The effectiveness of any audit functions; and
23.5. The provision of an effective means of communication between the external auditor, management and the Council
Summary of Activities
24. The following table provides a summary count of activities for 2014 broken down by category.
Reference Category Reports Considered
No further Action
Outstanding On going/ In Progress
1.0 Financial Reporting
3 3 0 0
2.0 Internal Controls and Risk Management Systems
5 5 0
3.0 Governance 14 9 0 4.0 Internal and
External Audit 16 1 0 1
Total 38 37 0 1
25. Attachment A provides a summary of report activities for 2014 broken down by category.
144
Sum
mar
y of
Aud
it C
omm
ittee
Rep
ort A
ctiv
ities
for 2
014
by O
bjec
tive.
1.0
Fina
ncia
l Rep
ortin
g
“A fi
nanc
ially
sou
nd C
ounc
il th
at is
acc
ount
able
, res
pons
ible
and
sus
tain
able
”
Ref
eren
ce
Rep
ort
Out
com
e St
atus
1.
1 D
raft
Long
Ter
m F
inan
cial
Pl
an 2
015
– 20
24
(Str
ateg
ic) (
5.2)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
assu
mpt
ions
and
driv
ers
inhe
rent
in th
e D
raft
Long
Ter
m F
inan
cial
Pla
n 20
15 –
202
4.
3.
Th
at th
e Lo
ng T
erm
Fin
anci
al P
lan
be p
rese
nted
to th
e 22
Apr
il 20
14 m
eetin
g of
C
ounc
il fo
r con
side
ratio
n.
Com
plet
e
1.2
Reg
iona
l Sub
sidi
ary
2013
/14
Perio
dica
l Fi
nanc
ial R
esul
ts
(Ope
ratio
nal)
(5.3
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee n
otes
the
repo
rts fo
r the
per
iods
repo
rted
to d
ate
for t
he
thre
e re
gion
al s
ubsi
diar
ies
of th
e C
ity o
f Bur
nsid
e.
Com
plet
e
1.3
Reg
iona
l Sub
sidi
ary
2013
/14
Annu
al F
inan
cial
R
esul
ts (O
pera
tiona
l) (5
.3)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee n
otes
the
resu
lts re
porte
d fo
r the
yea
r end
ed 3
0 Ju
ne
2014
for t
he th
ree
regi
onal
sub
sidi
arie
s of
the
City
of B
urns
ide,
Eas
tern
Hea
lth
Auth
ority
(EH
A), E
aste
rn W
aste
Man
agem
ent A
utho
rity
Inco
rpor
ated
(Eas
t Was
te),
and
Hig
hbur
y La
ndfil
l Aut
horit
y (H
LA).
Com
plet
e
145
2.0
Inte
rnal
Con
trol
s an
d R
isk
Man
agem
ent S
yste
ms
“Effe
ctiv
e m
anag
emen
t of f
inan
cial
and
oth
er ri
sks
and
the
prot
ectio
n of
Cou
ncil
asse
ts”
Ref
eren
ce
Rep
ort
Out
com
e St
atus
2.
1 St
atus
of I
nter
nal C
ontr
ol
Fram
ewor
k (5
.6)
That
the
Rep
ort b
e re
ceiv
ed.
C
ompl
ete
2.2
Stra
tegi
c R
isk
Reg
iste
r (S
trat
egic
) (5.
7)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
2.3
WH
S M
anag
emen
t Sys
tem
O
bjec
tive
Appr
aisa
l (S
trat
egic
) (5.
8)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
2.4
Upd
ate
on 2
013
Loca
l G
over
nmen
t Ass
ocia
tion
Mut
ual L
iabi
lity
Sche
me
(LG
AMLS
) Ris
k M
anag
emen
t Rev
iew
(S
trat
egic
) (5.
9)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
2.5
Upd
ate
of R
isk
Man
agem
ent F
ram
ewor
k (S
trat
egic
) (5.
7)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
se th
e up
date
d C
ity o
f Bur
nsid
e R
isk
Man
agem
ent F
ram
ewor
k.
Com
plet
e
146
3.0
Gov
erna
nce
“Del
iver
y of
goo
d go
vern
ance
in C
ounc
il bu
sine
ss”
Ref
eren
ce
Rep
ort
Out
com
e St
atus
3.
1 R
evie
w o
f Aud
it C
omm
ittee
Act
iviti
es
2013
(5.1
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Rev
iew
of A
udit
Com
mitt
ee A
ctiv
ities
201
3 R
epor
t be
pres
ente
d to
the
next
m
eetin
g of
Cou
ncil.
Com
plet
e
3.2
Com
petit
ion
and
Com
petit
ive
Neu
tral
ity
Polic
y Pr
opos
ed
Rev
ocat
ion
(5.4
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
reso
lutio
n A0
332
adop
ting
the
Com
petit
ion
and
Com
petit
ive
Neu
tralit
y Po
licy
be
resc
inde
d:
3.
That
the
Audi
t Com
mitt
ee e
ndor
se th
e Ad
min
istra
tion’
s re
com
men
datio
n th
at th
e C
ompe
titio
n an
d C
ompe
titiv
e N
eutra
lity
Polic
y be
revo
ked.
4.
That
the
reco
mm
enda
tion
for r
evoc
atio
n of
the
Com
petit
ion
and
Com
petit
ive
Neu
tralit
y Po
licy
be p
rese
nted
to C
ounc
il fo
r con
side
ratio
n.
Com
plet
e
3.3
Rev
iew
of A
udit
Com
mitt
ee T
erm
s of
R
efer
ence
(5.2
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee re
com
men
ds to
Cou
ncil
that
the
Term
s of
Ref
eren
ce b
e en
dors
ed w
ith th
e on
ly a
men
dmen
t bei
ng th
at th
e m
embe
rshi
p of
the
Audi
t C
omm
ittee
sho
uld
rem
ain
as th
ree
Elec
ted
Mem
bers
(inc
ludi
ng th
e M
ayor
) and
two
inde
pend
ent M
embe
rs.
3.
That
the
Audi
t Com
mitt
ee re
com
men
ds to
Cou
ncil
that
the
Term
s of
Ref
eren
ce o
f th
e Au
dit C
omm
ittee
be
revi
ewed
in N
ovem
ber 2
014
with
a v
iew
that
mem
bers
hip
of
the
Audi
t Com
mitt
ee c
onsi
st o
f thr
ee E
lect
ed M
embe
rs (i
nclu
ding
the
May
or) a
nd
thre
e In
depe
nden
t Mem
bers
.
Com
plet
e
3.4
Polic
y R
evie
w –
Pr
uden
tial P
roje
ct
1.
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
147
Ref
eren
ce
Rep
ort
Out
com
e St
atus
M
anag
emen
t (5.
5)
2.
That
the
draf
t Pru
dent
ial P
roje
ct M
anag
emen
t Pol
icy
with
am
endm
ents
be
endo
rsed
.
3.
That
the
draf
t Pru
dent
ial P
roje
ct M
anag
emen
t Pol
icy
be p
rese
nted
to C
ounc
il fo
r co
nsid
erat
ion.
3.5
Audi
t Com
mitt
ee T
erm
s of
Ref
eren
ce
(Ope
ratio
nal)
(5.1
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
Mem
bers
not
e th
e am
ende
d Te
rms
of R
efer
ence
for t
he C
ity o
f Bur
nsid
e Au
dit
Com
mitt
ee.
3.
The
Audi
t Com
mitt
ee re
com
men
ds to
Cou
ncil
that
the
Term
s of
Ref
eren
ce b
e am
ende
d as
follo
ws:
3.1
Item
8.1
– T
he C
omm
ittee
sha
ll m
eet a
t 6 p
m o
n a
day
to b
e sp
ecifi
ed b
y th
e Au
dit C
omm
ittee
in th
e th
ird w
eek
of F
ebru
ary,
Apr
il, J
une,
Aug
ust,
Oct
ober
an
d N
ovem
ber e
ach
year
or a
s ot
herw
ise
dete
rmin
ed b
y C
ounc
il or
the
Audi
t C
omm
ittee
(whe
ther
as
the
resu
lt of
a m
otio
n up
on n
otic
e or
an
Offi
cer’s
R
epor
t to
Cou
ncil.
)
3.2
Item
s 11
.2 a
nd 1
1.2.
1 of
the
Term
s of
Ref
eren
ce to
be
amen
ded
by d
elet
ing
the
wor
d “s
yste
ms”
.
Com
plet
e
3.6
Upd
ate
to R
isk
Man
agem
ent P
olic
y (S
trat
egic
) (5.
6)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
Th
at th
e Au
dit C
omm
ittee
reco
mm
ends
to C
ounc
il th
at it
ado
pts
the
upda
ted
Ris
k M
anag
emen
t Pol
icy.
Com
plet
e
3.7
Polic
y R
evie
w –
C
ompl
aint
Han
dlin
g Po
licy
(Ope
ratio
nal)
(5.1
0)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
Th
at th
e Au
dit C
omm
ittee
reco
mm
ends
to C
ounc
il th
at it
ado
pts
the
revi
sed
Com
plai
nt H
andl
ing
Polic
y.
Com
plet
e
3.8
Audi
t Com
mitt
ee T
erm
s of
Ref
eren
ce (S
trat
egic
) 1.
Th
at th
e R
epor
t be
rece
ived
. C
ompl
ete
148
Ref
eren
ce
Rep
ort
Out
com
e St
atus
(5
.1)
2.
That
Mem
bers
not
e th
e am
ende
d Te
rms
of R
efer
ence
for t
he C
ity o
f Bur
nsid
e Au
dit C
omm
ittee
.
3.9
Rev
iew
Dra
ft Tr
easu
ry
Man
agem
ent P
olic
y (S
trat
egic
) (5.
2)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
draf
t Tre
asur
y M
anag
emen
t Pol
icy
be e
ndor
sed
with
the
follo
win
g to
be
dele
ted:
6.3.
1.1
mai
ntai
n Lo
cal G
over
nmen
t Ass
ocia
tion
(LG
A)
reco
mm
ende
d ta
rget
rang
es fo
r bot
h its
Net
Fin
anci
al L
iabi
litie
s an
d In
tere
st
Cov
er ra
tios:
6.3.
1.1.
1 C
ounc
il’s N
et F
inan
cial
Lia
bilit
ies
to b
e no
gre
ater
th
an to
tal a
nnua
l ope
ratin
g re
venu
e an
d no
t les
s th
an
zero
.
6.3.
1.1.
2 C
ounc
il’s N
et F
inan
cial
Lia
bilit
ies
Ratio
is fo
r Net
Fi
nanc
ial L
iabi
litie
s di
vide
d by
Tot
al O
pera
ting
Rev
enue
s le
ss th
e N
RM
Lev
y to
be
grea
ter t
han
zero
bu
t les
s th
an 1
00%
.
6.3.
1.1.
3 C
ounc
il’s In
tere
st C
over
Rat
io is
for N
et in
tere
st to
be
less
than
10%
of o
pera
ting
reve
nue
but n
ot b
elow
0%
.
3.
That
the
draf
t Tre
asur
y M
anag
emen
t Pol
icy
be p
rese
nted
to C
ounc
il fo
r co
nsid
erat
ion
and
adop
tion.
com
plet
e
3.10
G
ood
Gov
erna
nce
Asse
ssm
ent P
rogr
am –
Pr
ogre
ss R
epor
t (O
pera
tiona
l) (5
.6)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
The
Audi
t Com
mitt
ee a
dvis
es C
ounc
il th
at th
e re
com
men
datio
ns fr
om th
e G
ood
Gov
erna
nce
Asse
ssm
ent P
rogr
am In
depe
nden
t Val
idat
ion
Rep
ort 2
010
have
now
be
en im
plem
ente
d.
Com
plet
e
3.11
Pr
ocur
emen
t Pol
icy
Rev
iew
(Str
ateg
ic) (
5.7)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
draf
t Pro
cure
men
t Pol
icy
with
am
endm
ents
be
endo
rsed
.
3.
That
the
draf
t Pro
cure
men
t Pol
icy
be p
rese
nted
to C
ounc
il fo
r con
side
ratio
n an
d
Com
plet
e
149
Ref
eren
ce
Rep
ort
Out
com
e St
atus
ad
optio
n.
3.12
In
vest
men
t Per
form
ance
R
evie
w 2
013/
14
(Ope
ratio
nal)
(5.4
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
refe
rral
of t
he In
vest
men
t Per
form
ance
R
epor
t to
Cou
ncil
for t
he 9
Sep
tem
ber 2
014
Cou
ncil
mee
ting.
Com
plet
e
3.13
Po
licy
Rev
iew
– In
tern
al
Fina
ncia
l Con
trol
s (S
trat
egic
) (5.
5)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
draf
t am
ende
d In
tern
al F
inan
cial
Con
trols
Po
licy.
3.
That
the
Audi
t Com
mitt
ee re
fers
the
endo
rsed
am
ende
d dr
aft I
nter
nal F
inan
cial
C
ontro
ls P
olic
y to
Cou
ncil
for c
onsi
dera
tion
and
adop
tion.
Com
plet
e
3.14
Po
licy
Rev
iew
- R
atin
g Po
licy
(Str
ateg
ic) (
5.6)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
se th
e dr
aft a
men
ded
Rat
ing
Polic
y.
3.
Th
at th
e Au
dit C
omm
ittee
refe
rs th
e dr
aft a
men
ded
Rat
ing
Polic
y to
Cou
ncil
for
cons
ider
atio
n an
d ad
optio
n.
Com
plet
e
150
4.
0 In
tern
al a
nd E
xter
nal A
udit
“T
he e
ffect
iven
ess
of a
ny a
udit
func
tions
”
“The
pro
visi
on o
f an
effe
ctiv
e m
eans
of c
omm
unic
atio
n be
twee
n th
e ex
tern
al a
udito
r, m
anag
emen
t and
the
Cou
ncil”
Ref
eren
ce
Rep
ort
Out
com
e St
atus
4.
1 B
usin
ess
Serv
ices
R
evie
w F
inan
ce
Dep
artm
ent -
Rep
ort 7
: R
ates
(5.1
0)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Inte
rnal
Aud
it R
epor
t – B
usin
ess
Serv
ice
Rev
iew
Fin
ance
Dep
artm
ent -
R
epor
t 7: R
ates
be
endo
rsed
by
the
Audi
t Com
mitt
ee.
3.
That
the
draf
t Rat
ing
Polic
y be
pre
sent
ed to
the
11 F
ebru
ary
2014
mee
ting
of
Cou
ncil.
Com
plet
e
4.2
Exte
rnal
Aud
itor’s
R
epor
t 201
2/13
(5.3
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
Th
at th
e Ex
tern
al A
udito
r’s R
epor
t rem
ains
a s
tand
ing
item
on
the
Audi
t Com
mitt
ee
Agen
da to
pro
vide
an
upda
te o
f pro
gres
s un
til fu
lly im
plem
ente
d.
3.
Th
at th
e up
date
d At
tach
men
t (B)
be
incl
uded
in th
e m
inut
es.
Com
plet
e
4.3
Inte
rnal
Aud
it of
En
gine
erin
g Se
rvic
es
(5.7
)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
4.4
Bus
ines
s Se
rvic
es
Rev
iew
Fin
ance
D
epar
tmen
t - R
epor
t 2 :
Payr
oll (
5.8)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
a R
epor
t be
pres
ente
d to
the
Audi
t Com
mitt
ee a
t the
Jun
e 20
14 m
eetin
g de
tailin
g pr
ogre
ss o
f the
impl
emen
tatio
n of
the
reco
mm
enda
tions
out
lined
in th
e In
tern
al A
udit
Rep
ort –
Bus
ines
s Se
rvic
e R
evie
w F
inan
ce D
epar
tmen
t – R
epor
t 2:
Payr
oll.
Com
plet
e
4.5
Bus
ines
s Se
rvic
es
Rev
iew
Fin
ance
D
epar
tmen
t - R
epor
t 6 :
Acco
unts
Rec
eiva
ble
and
Acco
unt P
ayab
le
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
a R
epor
t be
pres
ente
d to
the
Audi
t Com
mitt
ee a
t the
Jun
e 20
14 m
eetin
g de
tailin
g pr
ogre
ss o
f the
impl
emen
tatio
n of
the
reco
mm
enda
tions
out
lined
in th
e In
tern
al A
udit
Rep
ort –
Bus
ines
s Se
rvic
e R
evie
w F
inan
ce D
epar
tmen
t – R
epor
t 6:
Com
plet
e
151
Ref
eren
ce
Rep
ort
Out
com
e St
atus
Fu
nctio
ns (5
.9)
Acco
unts
Rec
eiva
ble
and
Acco
unts
Pay
able
Fun
ctio
ns.
4.6
Perf
orm
ance
of
Inde
pend
ent A
udito
r (6
.1)
Con
fiden
tial I
tem
. Pr
ogre
ssin
g
4.7
Bus
ines
s Se
rvic
es
Rev
iew
Fin
ance
D
epar
tmen
t - R
epor
t 2:
Payr
oll (
Ope
ratio
nal)
(5.4
)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
4.8
Bus
ines
s Se
rvic
es
Rev
iew
Fin
ance
D
epar
tmen
t - R
epor
t 6:
Acco
unts
Rec
eiva
ble
and
Acco
unt P
ayab
le
Func
tions
(Ope
ratio
nal)
(5.5
)
That
the
Rep
ort b
e re
ceiv
ed.
Com
plet
e
4.9
Bus
ines
s Se
rvic
e R
evie
w –
Fin
ance
(O
pera
tiona
l) (5
.3)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Busi
ness
Ser
vice
Rev
iew
of F
inan
ce D
epar
tmen
t Rep
ort I
II:
Rec
onci
liatio
ns, P
roce
ssin
g of
Jou
rnal
s, G
oods
and
Ser
vice
s Ta
x, F
ringe
Ben
efits
Ta
x an
d Fi
nanc
e Sy
stem
s be
end
orse
d by
the
Audi
t Com
mitt
ee.
3.
Th
at th
e Bu
sine
ss S
ervi
ce R
evie
w o
f Fin
ance
Dep
artm
ent R
epor
t III:
R
econ
cilia
tions
, Pro
cess
ing
of J
ourn
als,
Goo
ds a
nd S
ervi
ces
Tax,
Frin
ge B
enef
its
Tax
and
Fina
nce
Syst
ems
be p
rese
nted
to th
e 8
July
201
4 m
eetin
g of
Cou
ncil.
Com
plet
e
4.10
B
usin
ess
Serv
ice
Rev
iew
– F
inan
ce
Stru
ctur
e (O
pera
tiona
l) (5
.4)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Busi
ness
Ser
vice
Rev
iew
of F
inan
ce D
epar
tmen
t Rep
ort I
: Dep
artm
ent
Stru
ctur
e be
end
orse
d by
the
Audi
t Com
mitt
ee.
Com
plet
e
152
Ref
eren
ce
Rep
ort
Out
com
e St
atus
4.11
Ex
tern
al A
udito
r’s
Inte
rim R
epor
t 201
3/14
(O
pera
tiona
l)(5.
5)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Exte
rnal
Aud
itor’s
Inte
rim R
epor
t rem
ains
a s
tand
ing
item
on
the
Audi
t C
omm
ittee
Age
nda
to p
rovi
de a
n up
date
of p
rogr
ess
until
fully
impl
emen
ted.
3.
That
the
Exte
rnal
Aud
itor b
e in
vite
d to
atte
nd th
e Au
gust
mee
ting
of th
e Au
dit
Com
mitt
ee a
nd g
ive
a pr
esen
tatio
n on
the
stat
us o
f the
Inte
rnal
Con
trols
Fra
mew
ork.
Com
plet
e
4.12
An
nual
Rev
iew
of t
he
Inte
rnal
Aud
it Pl
an
(Ope
ratio
nal)
(5.1
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
3-Ye
ar In
tern
al A
udit
Plan
be
amen
ded
as fo
llow
s:
2.1
Res
ched
ule
the
follo
win
g in
tern
al a
udit
proj
ects
from
fina
ncia
l yea
r 201
4/15
to
2015
/16:
2.1.
1 Bu
sine
ss C
ontin
uity
Pla
nnin
g
2.1.
2 C
ontra
ct M
anag
emen
t
2.1.
3 Fr
aud
Dat
a M
inin
g
2.1.
4 Fr
aud
Ris
k As
sess
men
t
2.2
Incl
ude
two
new
recu
rring
qua
rterly
revi
ews
from
fina
ncia
l yea
r 201
4/15
on
war
ds:
2.2.
1 Fi
nanc
ial I
nter
nal C
ontro
ls R
evie
ws
and
2.2.
2 Fo
llow
-Up
Rev
iew
s.
3.
That
the
amen
ded
3-Ye
ar In
tern
al A
udit
Plan
be
adop
ted.
Com
plet
e
153
Ref
eren
ce
Rep
ort
Out
com
e St
atus
4.
13
Exte
rnal
Aud
itor’s
In
terim
Rep
ort 2
013/
14
(Ope
ratio
nal)
(5.2
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
Exte
rnal
Aud
itor’s
Inte
rim R
epor
t rem
aini
ng
as a
sta
ndin
g ite
m o
n th
e Au
dit C
omm
ittee
Age
nda
until
all
reco
mm
enda
tions
are
fu
lly im
plem
ente
d.
Com
plet
e
4.14
Fo
llow
-Up
on F
inan
ce –
R
ates
(Ope
ratio
nal)
(5.3
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
Follo
w-U
p on
Bus
ines
s Se
rvic
e R
evie
w o
f Fi
nanc
e D
epar
tmen
t – R
ates
Rep
ort.
Com
plet
e
4.15
In
depe
nden
ce o
f Cou
ncil
Audi
tor (
Ope
ratio
nal)
(5.1
)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee e
ndor
ses
the
Pres
idin
g M
embe
r of t
he A
udit
Com
mitt
ee,
toge
ther
with
the
Chi
ef E
xecu
tive
Offi
cer,
auth
oris
ing
the
Cer
tific
atio
n of
Aud
itor
Inde
pend
ence
to b
e in
clud
ed w
ith th
e An
nual
Fin
anci
al S
tate
men
ts fo
r the
yea
r en
ded
30 J
une
2014
.
Com
plet
e
4.16
Ex
tern
al A
udito
r’s
Inte
rim R
epor
t 201
3/14
(O
pera
tiona
l) (5
.2)
1.
That
the
Rep
ort b
e re
ceiv
ed.
2.
That
the
Audi
t Com
mitt
ee n
otes
that
the
maj
ority
of t
he E
xter
nal A
udito
r’s In
terim
R
epor
t (R
epor
t) re
com
men
datio
ns a
re c
ompl
ete
and
endo
rses
con
tinui
ng w
ith th
e R
epor
t as
a st
andi
ng it
em o
n th
e Au
dit C
omm
ittee
Age
nda
until
suc
h tim
e as
all
reco
mm
enda
tions
are
com
plet
e.
Com
plet
e
154
5.0
O
ther
Mat
ters
Con
side
red
R
efer
ence
R
epor
t O
utco
me
Stat
us
Nil
155
ECM Tracking: 1167336
Audit Committee
Terms of Reference 1. Establishment
1.1 Resolution C8044 of 14 December 2010: The Audit Committee of Council is established under Section 41 of the Local Government Act 1999 (the Act), for the purposes of Section 126 of the Act and in compliance with regulation 17 of the Local Government (Financial Management) Regulations 2011.
1.2 The Committee’s role is to report to Council and provide appropriate advice and recommendations on matters relevant to its Terms of Reference in order to facilitate decision making by the Committee and Council in relation to the discharge of its responsibilities.
1.3 The Audit Committee does not have executive powers or authority to implement actions in areas which management has responsibility and does not have any delegated financial responsibility. The Audit Committee does not have any management functions and is therefore independent from management.
1.4 Resolution C9602 of 11 March 2014
Clauses 3.1, 4.1 and 5.2 will discontinue from the first meeting of the new Council elected after the 2014 Council Election.
1.5 Resolution C9602 of 11 March 2014
Clauses 3.2 & 4.2 will commence at the first meeting of the new Council elected after the 2014 Council Election.
2. Objectives
2.1 The primary objective of the Audit Committee is to assist Council in the effective
conduct of its responsibilities for financial reporting, management of risk and maintaining a reliable system of internal controls.
2.2 The Audit Committee is established to assist the co-ordination of relevant activities of management, the internal audit function and the external auditor to facilitate achieving overall organisational objectives in an efficient and effective manner.
2.3 As part of Council’s Governance obligations to its community, Council has constituted an Audit Committee to facilitate:
2.3.1 the enhancement of the credibility and objectivity of internal and external
financial reporting;
2.3.2 effective management of financial and other risks and the protection of Council assets;
156
ECM Tracking: 1167336
2.3.3 compliance with laws and regulations as well as use of best practice and Governance guidelines;
2.3.4 the effectiveness of any audit functions; and
2.3.5 the provision of an effective means of communication between the external auditor, management and the Council.
3. Membership
3.1 Members of the Committee are appointed by Council. The Committee shall consist of three members who shall be Members of Council (one of whom is the Mayor) and two members who are not members of Council (the Independent Members). (Refer 1.4)
3.2 Members of the Committee are appointed by the Council. The Committee shall be five of whom a majority shall be persons who are not members of Council (“the Independent Members”). (Refer 1.5)
3.3 Ideally, the non-Mayor Elected Member representative will have experience in business, legal, audit or financial management / reporting knowledge and experience.
3.4 That the Mayor is to be a member of the Audit Committee on an ex-officio basis. (C9600 25/02/14)
3.5 That the Mayor, if not a member on an ex officio basis, is to be a member of the
Audit Committee. (C9602 2.2 11/03/14)
3.6 The Independent Members of the Committee must have recent and relevant financial, risk management, internal audit experience relevant to the functions of Council’s Audit Committee as determined by Council.
3.7 Only members of the Committee are entitled to vote in Committee meetings. Unless otherwise required (by the conflict of interest provisions in the Act) not to vote, each member must vote on every matter that is before the Committee for decision. The Presiding Member has a deliberative vote but does not, in the event of an equality of votes, have a casting vote.
3.8 All decisions of the Committee shall be made on the basis of a majority decision
of the members present.
3.9 In the event of a tied vote the members have not made a decision, the question is neither carried nor lost. If a vote is tied the matter may be referred back to the Committee (either with or without additional information to inform the debate and decision making) or to referred to Council for resolution.
3.10 The Chief Executive Officer, General Manager Corporate Services, General
Manager Community & Development Services, General Manager Urban Services and other Council employees as directed by the Chief Executive Officer may attend any meeting as observers and/or be responsible for preparing papers for the Committee.
3.11 Council’s external auditors and internal auditor’s may be invited to attend
meetings of the Committee. Council’s external auditor must attend meetings considering the draft annual financial report and results of the external Audit.
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3.12 Elected Member appointments to the Committee shall be for a period of twelve months from the date of appointment, or until the end of the term of the Council. Elected Members are eligible for reappointment at the end of their term.
3.13 The Independent Members shall be appointed for a period of 2 years,
commencing part-way through an election cycle, so that their terms overlap each Council election and provide some continuity. Independent Members are eligible for reappointment at the end of their term.
4. Presiding Member
4.1 The Presiding member of the Committee shall be appointed by the Council and shall be a member of the Council. (refer 1.4)
4.2 The Presiding Member of the Committee shall be appointed by Council and shall be an Independent Member.(Refer 1.5)
4.3 The Presiding Member’s appointment to the Committee shall be for a period of twelve months from the date of appointment, unless their term is due to expire within that period in which case the appointment will be until the date their appointment as an Independent Member is due to expire.
5. Sitting Fees
5.1 The Remuneration Tribunal Determination No. 6 of 2010 dated 23 August 2010 outlines various allowances for Council Members.
5.2 The annual allowance for an Elected Member who is the Presiding Member of one or more standing committees established by a council will be equal to one and a quarter (1.25) times the annual allowance for councilors of that council.(Refer 1.4)
5.3 The Independent Members are to be paid a sitting fee, per meeting, as
determined by Council.
5.4 The annual allowance for an Independent Member who is the Presiding Member of the Audit Committee will be equal to one and a quarter (1.25) times the Independent Member sitting fee per meeting, as determined by Council.
6. Secretarial Resources
6.1 The Chief Executive Officer shall provide sufficient administrative resources to the Committee to enable it to adequately carry out its functions.
7. Quorum 7.1 The quorum for a meeting of the Audit Committee shall be three, of whom at least
2 must be independent members. If the Mayor is present, the quorum is to be four of whom at least two must be independent members.
8. Frequency of Meetings
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8.1 The Committee shall meet at 6.00pm on the third Tuesday of February, April, June, August, October and November or as otherwise determined by Council (whether as the result of a motion upon notice in or an Officer’s Report to Council).
9. Notice of Meetings
9.1 A special meeting of the Committee may be called in accordance with the Act.
9.2 Notice of each meeting confirming the venue, time and date, together with an agenda of items to be discussed, shall be forwarded to each member of the Committee and observers, no later than three (3) clear days before the date of the meeting in accordance with Section 87 of the Act. Supporting papers shall be sent to Committee members (and to other attendees as appropriate) at the same time.
10. Minutes of Meetings
10.1 The Chief Executive Officer shall ensure that the proceedings and resolutions of all meetings of the Committee, including recording the names of those present and in attendance, are minuted and that the minutes otherwise comply with the requirements of the Local Government (Procedures at Meetings) Regulations 2000.
10.2 Minutes of Committee meetings shall be circulated within five (5) days after a meeting to all members of the Committee and members of the Council (in accordance with Section 91(3) of the Act).
11. Role of the Committee
11.1 Financial Reporting
11.1.1 The Committee shall monitor the integrity of the financial statements of the Council, including its Annual Report, reviewing significant financial reporting issues and judgements which they contain.
11.1.2 The Committee shall review and challenge where necessary:
a) the consistency of, and/or any changes to, accounting policies;
b) the methods used to account for significant or unusual transactions where different approaches are possible;
c) whether the Council has followed appropriate accounting standards and made appropriate estimates and judgements, taking into account the views of the external auditor;
d) the clarity of disclosure in the Council’s financial reports and the context in which statements are made; and
e) all material information presented with the financial statements.
11.2 Internal Controls and Risk Management Systems
The Committee shall:
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11.2.1 keep under review the effectiveness of the Council’s internal controls and risk management systems; and
11.2.2 review and recommend the approval, where appropriate, of any material to be included in the Annual Report concerning internal controls and risk management.
11.3 Whistle blowing
The Committee shall review the Council’s arrangements for its employees to raise concerns, in confidence, about possible wrongdoing in financial recording or reporting or other matters. The Committee shall ensure these arrangements allow independent investigation of such matters and appropriate follow-up action.
11.4 Strategic Management Plans and Annual Business Plans
The Committee shall propose and provide information relevant to, a review of the Council’s Strategic Management Plans or Annual Business Plan.
11.5 Other Investigations
The Committee shall, when necessary, propose and review the exercise of Council’s powers under Section 130A of the Local Government Act 1999, in relation to the conduct of Economy Audits that would not otherwise be addressed or included as part of an annual External Audit.
11.6 Internal Audit
The Committee shall:
11.6.1 monitor and review the effectiveness of the Council’s internal audit function in the context of the Council’s overall risk management system;
11.6.2 consider and make recommendation on the program of the internal audit
function and the adequacy of its resources and access to information to enable it to perform its function effectively and in accordance with the relevant professional standards;
11.6.3 review all reports on the Council’s operations from the internal auditors;
11.6.4 review and monitor management’s responsiveness to the findings and
recommendations of the internal auditor; and 11.6.5 where appropriate, meet the ‘head’ of internal audit at least once a year,
without management being present, to discuss any issues arising from the internal audits carried out. In addition, the head of internal audit shall be given the right of direct access to the Principle Member of the Council and to the Presiding Member of the Committee.
11.7 External Audit
The Committee shall:
11.7.1 oversee the selection process for the external auditors and make a recommendation in this regard to the Council;
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11.7.2 develop and implement a policy on the supply of non-audit services by the external auditor, taking into account any relevant ethical guidance on the matter;
11.7.3 consider and make recommendations to the Council, in relation to the
appointment, re-appointment and removal of the Council’s external auditor. If an auditor resigns the Committee shall investigate the issues leading to this and decide whether any action is required;
11.7.4 oversee Council’s relationship with the external auditor including, but not
limited to:
a) recommending the approval of the external auditor’s remuneration, whether fees for audit or non-audit services, and recommending whether the level of fees is appropriate to enable an adequate audit to be conducted;
b) recommending the approval of the external auditor’s terms of engagement, including any engagement letter issued at the commencement of each audit and the scope of the audit;
c) assessing the external auditor’s independence and objectivity
taking into account relevant professional and regulatory requirements and the extent of Council’s relationship with the auditor, including the provision of any non-audit services;
d) satisfying itself that there are no relationships (such as family,
employment, investment, financial or business) between the external auditor and the Council (other than in the ordinary course of business);
e) monitoring the external auditor’s compliance with legislative
requirements on the rotation of audit partners; and
f) assessing the external auditor’s qualifications, expertise and resources and the effectiveness of the audit process;
11.7.5 meet as needed with the external auditor. The Committee shall meet the
external auditor at least once a year, without management being present; to discuss the external auditor’s report and any issues arising from the audit;
11.7.6 review and make recommendations on the annual audit plan, and in
particular its consistency with the scope of the external audit engagement;
11.7.7 review the findings of the audit with the external auditor. This shall include
but not be limited to the following:
a) a discussion of any major issues which arose during the external audit;
b) any accounting and audit judgements; and
c) levels of errors identified during the external audit;
11.7.8 review the effectiveness of the external audit;
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11.7.9 review any representation letter requested by the external auditor before they are signed by management;
[Note that these representation letters are a standard practice of any audit and provide the auditor confirmation from management, (in particular the Chief Financial Officer) that, amongst other matters, accounting standards have been consistently applied, that all matters that need to be disclosed have been so disclosed and that the valuation of assets has been consistently applied.];
11.7.10 review the subsequent audit management letter from the external auditor and management’s proposed response, by the Council, to the external auditor’s findings and recommendations in that audit management letter.
11.8 Regional Subsidiaries
In accordance with Section 126(4) of the Act, the functions of the Audit Committee include, if the council has exempted a subsidiary from the requirement to have an audit committee, the functions that would, apart from the exemption, have been performed by the subsidiary’s audit committee.
12. Reporting Requirements
12.1 The Committee shall make recommendations to the Council as it deems
appropriate on any area within these Terms of Reference where in its view action or improvement is needed. The Presiding Member shall attend these meetings and talk on these matters, as and when required.
12.2 In accordance with Section 41(8) of the Act, the Committee shall after every meeting forward the minutes of that meeting to the next meeting of the Council.
12.3 The Committee shall report annually to the Council summarising the activities of
the Committee during the previous financial year.
13. Conduct and Disclosure of Interests
13.1 Members of the Committee must comply with the conduct and conflict of interest provisions of the Act. In particular Sections 62 (general duties), 63 (code of conduct) and 73-74 (conflict of interest, members to disclose interests) must be adhered to.
14. Register of Interest
14.1 Section 64 of the Act (interpretation) applies to the members of the Committee.
15. Delegations
15.1 Council may delegate additional matters that are within the scope of these Terms of Reference to the Committee in accordance with Section 41 of the Act.
16. Reimbursement of Expenses
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16.1 Reimbursement of Expenses incurred by members of the Committee will be paid
in accordance with the Council's "Elected Members' Allowances and Benefits Policy".
17. Public Access to Meetings
17.1 In accordance with the principles of open, transparent and informed decision making Committee meetings must be conducted in a place open to the public. Members of the public are able to attend all meetings of the Committee, unless prohibited by resolution of the Committee under the confidentiality provisions of Section 90 of the Act.
18. Public Access to Documents
18.1 Members of the public have access to all documents relating to the Committee unless prohibited by resolution of the Committee under the confidentiality provisions of Section 91 of the Act.
19. Other Matters The Committee shall:
19.1 Have access to reasonable resources in order to carry out its duties;
[Note that is subject to any budget allocation being approved by Council.]
19.2 Be provided with appropriate and timely training, both in the form of an induction programme for new members and on an ongoing basis for all members;
19.3 Give due consideration to the Act; and regulations made under the Act;
19.4 Make recommendations on co-ordination of the internal and external auditors;
19.5 Oversee any investigation of activities which are within its terms of reference; and
19.6 At least once a year, review its own performance, constitution and terms of
reference to ensure it is operating at maximum effectiveness and recommend changes it considers necessary to the Council for approval.
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Document history
Date Resolution number 14/12/2010 C8044 27/04/2011 C8220 22/11/2011 C8496 28/08/2012 C8840 10/12/2013 C9530 25/02/2014 11/03/2014
C9600 C9602
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Schedule 1
Audit Committee
Meeting Procedure Protocols
1. The Local Government (Procedures at Meetings) Regulations 2013 apply (as a matter of law) to all meetings of the Committee.
2. The decision of the person presiding at meetings of the Committee in relation to the interpretation and application of these Meeting Procedure Protocols shall be absolute and binding on the Committee.
3. A meeting of the Committee will commence as soon after the time specified in the notice of meeting as a quorum is present.
4. Subject to clause 10 of the Terms of Reference the minutes of proceedings at a meeting of the Committee must include:
(a) the names of the members present at the meeting;
(b) the names of the mover and seconder of each motion;
(c) each motion carried or lost at the meeting;
(d) any disclosure of interest made by a member;
(e) details of the making of an order (to exclude the public) under subsection (2) of section 90 of the Act (see subsection (7) of that section); and
(f) a note of the making of an order (to keep minutes, reports etc confidential) under subsection (7) of section 91 of the Act in accordance with the requirements of subsection (9) of that section.
5. The minutes of the proceedings at a meeting must be submitted for confirmation at the next meeting or, if that is omitted, at a subsequent meeting of the Committee.
6. Business may only be transacted at a meeting of the Committee as follows:
(a) by way of a motion without notice in support of a recommendation set out in an officer's report, or
(b) by way of a motion without notice which is accepted by the Presiding Member as suitable having regard to the 'Guiding Principles' at Regulation 4 of the Local Government (Procedures at Meetings) Regulations 2013, or
(c) by way of a motion without notice which has been given consent by the meeting, or
(d) by way of a notice of motion which has been provided in writing (together with a supporting short explanation) to the Committee support officer at least 7 clear days before the meeting at which it is to be considered.
7. Subject to clause 9 of the Local Government (Procedures at Meetings) Regulations 2013, any motion or amendment which is not seconded will lapse.
8. Only the mover of a motion has a right of reply.
9. A member may speak more than once to a motion with the consent of the Presiding Member of the Committee or the consent of the meeting.
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10. Any member except the mover or seconder of a motion may move an amendment to a motion provided that if they have already spoken in the debate the consent of the Presiding Member of the Committee or the leave of the meeting has first been obtained.
11. Only one amendment may be moved in relation to any motion.
12. All other aspects of the meeting procedure at a Committee meeting will be determined at the discretion of the Principal Member of the Committee having regard to issues of equity and fairness and the Guiding Principles at Regulation 4 of the Local Government (Procedures at Meetings) Regulations 2013 or otherwise with the consent of the meeting.
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Audit Committee Agenda Item 5.3 17 February 2015
Item No: 5.3 To: Audit Committee Date: 17 February 2015 Author: Martin Cooper – Chief Financial Officer General Manager and Division
Nigel Morris – General Manager, Corporate Services
Contact: 8366 4202 Subject: EXTERNAL AUDITOR’S INTERIM REPORT 2013/14
(OPERATIONAL) Attachments: A. City of Burnside Interim Report to the Audit and Risk
Management Committee Year ended 30 June 2014 Prev. Resolution: A0377, 16/6/14
A0382, 1/9/14 A0390, 3/11/14
Officer’s Recommendation
1. That the Report be received.
2. That the Audit Committee notes that the External Auditor’s Interim Report (Report) recommendations are complete.
Purpose
1. To provide the Audit Committee with an update on management response to the recommendations contained in the External Auditor’s Interim Report, in accordance with Section 129 of the Local Government Act 1999.
Strategic Plan
2. The following Strategic Plan provision is relevant:
“A financially sound Council that is accountable, responsible and sustainable”
Communications/Consultation
3. The following communication / consultation has been undertaken:
3.1 Discussions with representatives from HLB Mann Judd, Council’s External Auditor, regarding the Interim Report.
3.2 Relevant Council departments.
Statutory
4. The following legislation is relevant in this instance:
4.1 Under Section 126 of the Local Government Act 1999, the Council is required to appoint an Audit Committee. One of the prescribed functions of the Committee is to review the adequacy of the accounting, internal control, reporting and other financial management systems and practices of the Council on a regular basis.
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4.2 Under Section 129 of the Local Government Act 1999 – Conduct of audit, Council Auditors must now audit the:
4.2.1 Council’s financial statements within a reasonable time after the statements are referred to the auditor for the audit (unless there is good reason for a longer period, this is within two months after the referral); and
4.2.2 controls exercised by the Council for the receipt, expenditure and investment of money; the acquisition and disposal of property; and the incurring of liabilities.
4.3 The Auditor must provide to the Council an audit opinion on:
4.3.1 the financial statements; and
4.3.2 whether the Council’s controls are sufficient to provide reasonable assurance that Council’s financial transactions have been conducted properly and in accordance with the law.
Policy
5. There are no policy implications or requirements associated with this recommendation.
Risk Assessment
6. Matters raised in the External Auditor’s Interim Report must be addressed to ensure that the City of Burnside remains a financially accountable and sustainable organisation.
Finance
7. The External Auditor’s Interim Report is provided to the Audit Committee on an annual basis and recommendations are closely monitored by the Audit Committee to ensure action.
8. The main financial implication in enacting the recommendations is staff time and, if required, funding for technological solutions. Any funding requirements outside of staff time will proceed through the standard budget request framework within Council.
Discussion
9. The External Auditor’s Interim Report, Appendix 1 – Internal Control Findings, lists a number of Issues and Recommendations as detailed in the following table with the associated Management Response:
External Auditor’s Issue & Recommendations
Management Response
Rates
The rates reconciliation to the Valuer-General’s weekly report is not being independently reviewed.
Agreed. Following a discussion with the external auditors, it was agreed to include a summary of valuation movements for the Chief Financial Officer to review and sign-off at each month end.
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Audit Committee Agenda Item 5.3 17 February 2015
External Auditor’s Issue & Recommendations
Management Response
Recommendations:
From an efficiency point of view, we suggest that the monthly reconciliation be independently reviewed and evidenced as such rather than the weekly report.
Commencing at the start of the 2014/15 financial year, the first summary report showed the balance of the new valuations to be used for the new rate generation. Each month thereafter, each week’s movements (due to objections or new properties/cancelled properties, reported in the Supplementary Valuation list from Valuation Services) are summarised and balanced with the Property & Rating report (Valuation Base Line Reconciliation & Supplementary Issues of Valuations and Services). COMPLETE.
Payroll
Detailed payroll master file report has no evidence of being reviewed. Recommendations:
It is recommended that the detailed payroll master file changes report is independently reviewed and evidenced.
Agreed. The following process was implemented immediately after it was identified and is in place as a standing procedure: A report is run after the salary increase has been processed in July of each year as part of our yearly Enterprise Bargaining increases. The report (Employee current salary/classification) shows staff employee No., staff members name, effective date, current classification, annual amount, hourly rate and a reason for the salary change. In addition, a six monthly review will be undertaken to identify any changes to salaries and why the changes were made within that six month period.
These reports are reviewed and signed off by the Chief Financial Officer.
COMPLETE
Payroll
Employees being paid where there is no timesheet or the timesheet has not yet been authorised. Recommendations:
Payments are made only upon receipt of a valid timesheet that has been authorised in accordance with Council’s delegation of authority.
Agreed. Controls are now in place where timesheets that have not been supplied or authorised are escalated through Manager’s to General Manager level. Rectification by the employee (timesheet supply) or direct line manager (timesheet authorisation) and/or General Manager authorisation is required before payment is made.
From 19/05/14 General Managers are required to approve the payment of salaries and wages for all stall whose timesheet is missing, not submitted or not approved before the pay run is processed.
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External Auditor’s Issue & Recommendations
Management Response
COMPLETE.
Fixed Assets Fixed Asset Register(FAR) not reconciled Recommendations:
Reconcile the FAR to the general ledger regularly.
Agreed.
A major asset register project involving the revaluation of all (predominantly infrastructure) assets was undertaken by Tonkin consultants in financial year 2013/14. Some data entry upload issues were identified in March/April 2014. Following a review by Internal Audit, an error in the Technology One upload instructions was identified and corrections had to be made to a number of depreciation rates. In addition, $2.64m of infrastructure assets were unidentified in the original Tonkin valuation and as such, the valuation report with the revised closing balance for financial year 2012/13 had to be re-commissioned. An error was also identified whereby unit rates from the Asset Management Plan, rather than actual costs, were applied to new and upgraded assets in financial year 2013/14. Action has been taken to correct these and other errors. A full audit trail of changes and a reconciliation of all asset movements were produced for the last three years. This process took over eight weeks to complete and involved the correction of thousands of lines of individual assets (both cost and depreciation). This also impacted the completion of the external audit and finalisation of the financial year 2013/14 Financial Statements until mid-January 2015. In addition a depreciation calculation system error was identified with the help of a TechnologyOne consultant. This issue will be corrected in Q3 but does not impact the monthly financial reporting. As a follow up to this work, detailed administrative procedures have been written for use by all parties using/updating the Asset Management System.
The 2013/14 Financial Statements will be unqualified however there will be a number of audit recommendations for fixed assets in the 2013/14 Audit Report.
COMPLETE
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External Auditor’s Issue & Recommendations
Management Response
Financial Statements Financial Statements on the Council’s website. Recommendations:
Implement quality control procedures to ensure that the final signed version obtained before making information available on the website.
Agreed. The final signed Financial Statements have now been uploaded on the Council’s website.
COMPLETE
10. The recommendations that were raised within the External Auditor’s Interim Report are complete.
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City of Burnside Interim Report to the Audit and Risk Management Committee Year ending 30 June 2014
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Contents
1. Audit Overview .......................................................................................................... 3
2. Financial Accounting Issues ...................................................................................... 3
3. Internal Controls ........................................................................................................ 5
Appendix 1 - Internal Control Findings ............................................................................. 6
Appendix 2 – Positive Changes to Internal Controls ........................................................ 8
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1. Audit Overview
1.1 Purpose
The purpose of this report is to communicate significant matters arising from our interim audit with the Audit and Risk Management Committee. This report was discussed with management on 19 May 2014 and provided as a draft for management’s comments on 22 May 2014.
1.2 Scope
We conducted our interim audit of the City of Burnside (“the Council”) for the year ending 30 June 2014 in accordance with Australian Auditing Standards to provide reasonable assurance as to whether the financial report is free of material misstatement and controls were operating effectively.
1.3 Access and co-operation
We can confirm that we were not restricted in any way from being able to perform our audit and were provided with access to all information when requested. In particular we would like to express our appreciation to Louise Miller-Frost, Martin Cooper and Gary Long for their co-operation and assistance.
1.4 Disclaimer
Other than our responsibility to the Audit Committee, Council and Management of City of Burnside (“the Council”), neither HLB Mann Judd nor any member or employee of HLB Mann Judd undertakes responsibility arising in any way from reliance placed by a third party, on this report. Any reliance placed is that party’s sole responsibility. Our report is for the sole use of the Council and is not to be used by any other person for any other purpose and may not be distributed, duplicated, quoted, referred to, in whole or in part, without our prior written consent.
2. Financial Accounting Issues We discussed some matters with management that were of a financial accounting nature and may have an impact on the financial statements for 30 June 2014. These items are detailed below:
2.1 Capital Works in Progress
The Capital Works in Progress accounts contained some items that appeared to be posted in error. For example, vehicles purchased in October 2013 which we assume are in use are subsequently not being depreciated. We recommend the accounts be reviewed regularly to ensure that capital items that are in use are appropriately classified and depreciated in accordance with Australian Accounting Standards.
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2.2 Implications of AASB 13 Fair Value Measurement
AASB 13 is effective for periods beginning on or after 1 January 2013. The standard now requires consideration of what is the highest and best use of an asset when determining fair value. This may not necessarily be in line with an asset’s current use. More often than not, this will be the case for Council’s land and buildings where the land value, if used for another purpose may vary significantly (e.g. development potential). Management are in the process of having land and buildings revalued and have highlighted some concerns with the valuations received. We have not seen the instructions given to the valuer, the valuation nor been able to assess the valuer’s assumptions but have been advised that the effect on building values and depreciation will be significant. The important factor when obtaining valuations of any kind, is the level of instruction provided to the valuer. We have discussed with management their concerns and will review the valuation report once it becomes available.
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3. Internal Controls The Audit Committee is well aware that the scope of the audit has changed significantly this year. For the first time, auditors of the local government sector are not only required to provide an opinion on the financial statements but also are required to provide an opinion on the controls.
More specifically, we are to provide the Council with an opinion as to whether the controls exercised by the Council during the financial year in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities are sufficient to provide reasonable assurance that the financial transactions of the council have been conducted properly and in accordance with law.
In addressing this requirement, the Council has chosen to adopt the Better Practice Model – Financial Internal Control for South Australian Councils and undertaken an extensive process of assessing risk and implementing measures for mitigating those risks identified.
As can be appreciated, our consideration of the control structure and procedures would not necessarily disclose all material weaknesses, as our audit is based on selective tests of accounting records and supporting data. Other than the fixed assets, our primary focus for the interim visit was on the controls around the major income and expenditure cycles. Our year end visit will follow up on these cycle as well as the balance sheet reconciliations of which, we are aware, have not been performed monthly as anticipated due to staffing issues.
We have identified some matters that warrant the attention of management and the Audit Committee and these, along with management’s comments are included in Appendix 1.
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Appendix 1 - Internal Control Findings
Issue Observation Implication Recommendation Management Comment
The rates reconciliation to the Valuer-General’s weekly report is not being independently reviewed.
We were satisfied that the reconciliation was being performed by the Rates Officer as required, however there was no evidence of independent review. It should be noted that we did not find any errors in the sample selected.
Risk that an error may not be identified/corrected as the preparer and review is the same. Errors in this reconciliation could result in incorrect rates being changed on rateable properties.
From an efficiency point of view, we suggest that the monthly reconciliation be independently review and evidenced as such rather than the weekly report.
Agreed. This process was implemented immediately after it was identified and is in place as a standing procedure.
Detailed payroll master file report has no evidence of being reviewed.
We noted that the summary payroll master file report is being reviewed and signed off by the CFO for changes to employees. However this report does not contain the more pertinent information such as bank account number and account name changes.
Fraud may go undetected.
It is recommended that the detailed payroll master file changes report is independently reviewed and evidenced.
Agreed. This process was implemented immediately after it was identified and is in place as a standing procedure.
Employees being paid where there is no timesheet or the timesheet has not yet been authorised.
There was evidence of employees being paid where the timesheets were not completed or not approved by a supervisor. Supervisors were being informed of the deficiency via an exception report and the payment was being processed. We have since been advised that mitigating controls have been implemented.
Employees may be paid salary when they are not entitled, Payments may be made to bogus employees or employees that have been terminated.
Payments are made only upon receipt of a valid timesheet that has been authorised in accordance with Council’s delegation of authority.
Agreed. Controls are now in place where timesheets that have not been supplied or authorised are escalated to GM level. Rectification by the employee (timesheet supply) or direct line manager (timesheet authorisation) and/or GM authorisation is required before payment is made.
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Issue Observation Implication Recommendation Management Comment
Fixed Asset Register(FAR) not reconciled
The fixed asset register did not reconcile with the fixed asset figures noted in the general ledger and was not reconciled during the year.
Fixed assets may be misstated.
Reconcile the FAR to the general ledger regularly.
Agreed. A major asset register project involving the revaluation of all (predominantly infrastructure) assets was undertaken. Some data entry upload issues were identified and are currently being rectified. Revaluations are currently being completed for Land and Buildings assets and these will need to be retrospectively applied from 1/7/13. A full reconciliation of all assets is being undertaken at present and will be completed as part of the EOY processes.
Financial statements on the Council’s web site.
The financial statements on the Council’s website do not contain the signed auditor’s report but rather a letter to management providing clearance.
Inaccurate/ misleading information may be communicated on the council’s web site with regard to financial statements.
Implement quality control procedures to ensure that the final signed version obtained before making information available on the website.
Agreed. Will be remedied.
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Appendix 2 – Positive Changes to Internal Controls
During the course of our interim audit we have noted the following positive changes that were implemented by the Council to its internal control system: Payment Requiring two signatories. Since our last audit, risks associated with payments made via EFT have been mitigated with the requirement for two authorisations. Review and sign off of changes to master file. We observed evidence of independent review and sign off on master file changes in the following areas;
Property and Rating;
Creditors Records, including changes to the creditor bank account details.
Payroll Employee files, including changes to the employee bank account details.
Review and approval systems We noted that a number of measures have been introduced to improve the level of segregation of duties. This was primarily noted in the procurement area where weaknesses were previously identified. The following key controls were observed;
Procurement department is now required to authorise all creditors included on the payment system.
Payment batch creator not being an authoriser of the bank payment.
Two authorised required to approve the EFT payment and cheque payment.
Filing of supporting documents electronically and better utilisation of the council’s software.
Improved role definition for staff during the implementation process of segregation duties. It was noted that where segregation of duties was not practicable, improved supervision was observed with regular reporting and sign offs being carried out.
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Audit Committee Agenda Item 5.4 17 February 2015 Item No: 5.4 To: Audit Committee Date: 17 February 2015 Author: Martin Cooper – Chief Financial Officer General Manager and Division
Nigel Morris– General Manager, Corporate Services
Contact: 8366 4202 Subject: 2013/14 ANNUAL REPORT (STRATEGIC) Attachments: A. Annual Report text 2013/14
B. Regional Subsidiaries Annual Reports 2013/14 C. City of Burnside Annual Financial Statements 2013/14 D. HLB Mann Judd Report to Council Year Ended 30 June 2014 E. Management Representation Letter (all provided under separate cover)
Prev. Resolution: C9513, 26/11/13 C10037, 10/2/15
Officer’s Recommendation
1. That the Report be received.
2. That the Audit Committee request Council’s external Auditors HLB Mann Judd present in person their Report to Council Year ended 30 June 2014.
3. That a Special Meeting of the Audit Committee be scheduled in March 2015 when HLB Mann Judd is available to present their Report to Council Year ended 30 June 2014.
Purpose
1. To provide the Audit Committee with the adopted City of Burnside’s Annual Financial Statements and Annual Report for the year ended 30 June 2014.
Strategic Plan
2. The following Strategic Plan provisions are relevant:
“Delivery of good governance in Council business”
“A financially sound Council that is accountable, responsible and sustainable”
Communications/Consultation
3. The following communication / consultation has been undertaken:
3.1 Discussions with Department Managers and staff, in relation to the compilation of the content.
3.2 Reviewed by the Department Managers, General Managers and Chief Executive Officer (CEO).
3.3 Council’s External Auditors HLB Mann Judd responsible for confirmation of the Financial Statements.
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Audit Committee Agenda Item 5.4 17 February 2015
3.4 Adopted by Council at its meeting 10 February 2015.
3.5 Once printed, the Administration will promote the availability of the Annual Report through the Messenger column, the Focus newsletter, the website and within the Civic Centre.
Statutory
4. The following statutory requirements apply to the production and publication of the 2013/14 Annual Report:
4.1 Section 131 and Schedule 4 of the Local Government Act 1999 and Regulation 9 of the Local Government (General) Regulations 1999.
4.2 The Local Government (Financial Management) Regulations 2011 require application of all relevant Australian Accounting Standards. The Regulations and Standards require the Council to prepare financial reports that specify all resources controlled, changes in those resources and the results of managing those resources, together with details of the costs of services provided, and the extent to which those costs have been recovered by user charges.
4.3 It is a requirement under the Local Government Act 1999, that Council must prepare and adopt an Annual Report on or before 30 November in each year, containing the statutory prescribed information relating to the operations of the Council for the financial year ending 30 June of that year.
4.4 As required under the Local Government Act 1999, as a minimum, Council is required to provide copies of the Annual Report to the presiding Members of both Houses of Parliament, the Local Government Grants Commission, the Parliamentary and State Library and to Council Elected Members. Distribution needs to occur on or before 31 December in the following financial year.
Policy
5. There are no specific Council policy requirements relating to the production of the Annual Report except that an Annual Report is required to be prepared on an annual basis. The LGA provides guidelines for Annual Report preparation and these have been used during its preparation.
Risk Assessment
6. Not meeting the statutory requirements for content or timing carries a risk of the Annual Report being non-compliant. There is no financial penalty for non-compliance.
Finance
7. Funding was allocated in the 2014/15 Annual Business Plan for the professional preparation, printing and delivery of the Annual Report.
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Audit Committee Agenda Item 5.4 17 February 2015 Discussion
Background
8. The Annual Financial Statements for the year ending 30 June 2014 have been prepared in accordance with the Local Government Act 1999, the Local Government (Financial Management) Regulations 2011 and all applicable Australian Accounting Standards. The financial statements give a true and fair view of the City of Burnside’s financial position as at that date and the City of Burnside’s financial performance for the year ended on that date.
9. The draft 2013/14 Annual Report is made up of three main components:
9.1. The component detailing Council’s achievements and performance against the Strategic Plan (Attachment A);
9.2. Annual Reports of Council’s three Regional Subsidiaries (Attachment B); and
9.3. Council’s Annual Financial Statements (Attachment C).
10. The Annual Financial Statements (Attachment C) consist of the following:
10.1. Certification of Financial Statements;
10.2. Statement of Comprehensive Income;
10.3. Statement of Financial Position;
10.4. Statement of Changes in Equity;
10.5. Statement of Cash Flows;
10.6. Notes to and forming part of the Financial Statements;
10.7. Independent Auditor’s Report (Attachment D);
10.8. Independence Assurance Report on Internal Controls (see Attachment D);
10.9. Certification of Auditor Independence; and
10.10. Independence Statement by the Auditor.
11. The Annual Financial Statements have been audited by Council’s External Auditors (HLB Mann Judd) in accordance with Section 127 of the Local Government Act 1999 (as amended) and the Local Government (Financial Management) Regulations 2011 (as amended).
12. This year, for the first time, HLB Mann Judd Report to the Council Year ended 30 June 2014 (Attachment D) provides two audit opinions. One being an opinion on the financial report and the other on the Council’s internal controls.
13. Subject to a final review of the financial report and finalisation of the matters outlined in the report, HLB Mann Judd will be in a position to provide an unqualified audit opinion for the financial report year ended 30 June 2014.
14. HLB Mann Judd will be providing a qualified audit opinion on the Council as reported in the draft Independence Assurance Report on Internal Controls.
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Audit Committee Agenda Item 5.4 17 February 2015 15. Section 2. Of the external auditors Report to Council - Significant Accounting and
Auditing Issues (Attachment D) contains a number of recommendations that management must provide a response. In accordance with Section 129 of the Local Government Act 1999 the audit opinions and advice provided and the associated management responses will become a standing agenda item at the Audit Committee meetings until complete.
16. Once the Certification of Financial Statements has been signed by the Mayor and the CEO and the Management Representation Letter (Attachment E) has been signed by the CEO and Chief Financial Officer, the External Auditors will provide Council with signed copies of the Independent Auditor’s Report and the Independence Assurance Report on Internal Controls. Once complete, the Annual Financial Statements will be incorporated into Council’s 2013/14 Annual Report.
17. Each year Councils are required to adopt an Annual Report, on or before 30 November, covering the operations of the Council for the financial year ending on the preceding 30 June.
18. The Report is then submitted to both Houses of Parliament and the South Australian Local Government Grants Commission by 31 December and then made publicly available.
19. The Annual Report is a complex and detailed document that will be accompanied by an external Auditor's Report on the Council's finances and systems. It is important that the financial statements be accurate and thoroughly audited and the process for the 2013/14 financial year took longer than anticipated.
20. For several years Council has been developing and implementing a comprehensive reconciliation of engineering and accounting methodologies that determine asset values, asset maintenance programmes, asset replacement programmes and depreciation provisions. Council missed a narrow timeslot when the external auditors were available to audit this programme.
21. Council's more intensive audit needs, coupled with the timing of Council's meeting schedule following the recent election, meant that the Annual Report and Auditor's Report was not available for the last Audit Committee meeting of 2014 in November and was unable to be presented to Council prior to the required due dates.
22. Council requested permission from the Minister for a delay in the receipt of the Annual Report and this was granted.
23. The 2013/14 Annual Report was presented to and adopted by Council at its meeting on 10 February 2015 (C10037).
24. A copy of the Council adopted Annual Report is now provided to the Audit Committee to allow for addition questions and proposed enhancements for the next financial year. This will also be the first time that the Audit Committee Independent Members have viewed the Annual Report.
25. The Annual Report for the current financial year (2014/15) will be presented to the Audit Committee for consideration prior to Council. This will enable all feedback received from the Audit Committee to also be presented to Council.
26. The final professional printed 2013/14 Annual Report will be available for distribution within one week of Council adoption.
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Audit Committee Agenda Item 5.4 17 February 2015 27. Residents will be able to view and download the Annual Report electronically through
the City of Burnside website. They are also able to collect a printed copy of both booklets either through the Customer Service Desk or Library.
Conclusion
28. The 2013/14 Annual Report is provided to the Audit Committee for review.
29. Administration will ensure that the Annual Report for the current financial year (2014/15) will be presented to the Audit Committee for consideration prior to Council adoption. This will enable all feedback received from the Audit Committee to also be presented to Council.
30. The External Auditors HLB Mann Judd will be requested to present in person their Report to Council Year ended 30 June 2014 at a Special Audit Committee to be organised in March 2015.
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Council Agenda Item 5.5 17 February 2015
Item No: 5.5 To: Audit Committee Date: 17 February 2015 Author: Stephen Smith – WHS & Risk Management Coordinator General Manager and Division
Nigel Morris – General Manager, Corporate Services
Contact: 8366 4250 Subject: WHS MANAGEMENT SYSTEM KPI AUDIT (OPERATIONAL) Attachments: A. Work Health and Safety Management System KPI Audit –
Summary Report B. Work Health and Safety Management System KPI Audit -
Action Plan Prev. Resolution: N/A
Officer’s Recommendation
1. That the Report be received.
2. That an update of the Work Health and Safety Management System KPI Audit – Action Plan be presented to the August 2015 meeting of the Audit Committee.
Purpose
1. To advise the Audit Committee of the outcome and actions following the Local Government Association Workers Compensation Scheme (LGAWCS) – Work Health and Safety Management System KPI audit.
Strategic Plan
2. The following Strategic Plan provisions are relevant:
“A respected organisation that is resilient, progressive and adaptable with a culture that encourages well-being, learning and development.”
Communications/Consultation
3. The following communication / consultation has been undertaken:
3.1. Discussions with LGAWCS in relation to entries in the Action Plan
3.2. Endorsement by the WHS Committee and Executive.
Statutory
4. There are no statutory implications or requirements associated with this recommendation.
Policy
5. There are no policy implications or requirements associated with this recommendation.
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Council Agenda Item 5.5 17 February 2015
Risk Assessment
6. The following risks have been identified:
6.1. Failure to close out actions documented in the Action Plan (development post-audit) will impact upon Council’s Workers Compensation premium and any rebate received.
Finance
7. The LGAWCS operates a self-insurance scheme for workers compensation, for which the insurance premiums are lower than those for organisations directly insured with Work Cover. However, the self-insurance scheme and hence lower premiums are contingent upon compliance by the scheme members with the Performance Standards for Self Insurers (PSSI). The WHS Management System KPI audit and close out of actions makes up 50 percentage of the premium rate charged to Council in the year following the audit.
Discussion
Background
8. The City of Burnside, along with all other South Australian Councils, is a member of the LGAWCS which holds the private self-insured license to manage Work health and Safety (WHS) and Injury Management (IM) on behalf of Local Government.
9. The City of Burnside’s WHS Management System and IM system are bound to conform not only with relevant legislative requirements but also with PSSI.
Analysis
10. The City of Burnside is subject to an audit by LGAWCS as part of their self-insurance assurance activities and premium establishment.
11. The LGAWCS audit was completed over 5, 6 and 7 November 2014. The audit in 2014 examined 12 Performance Standards
12. The LGAWCS KPI Audit Summary Report was received by the City of Burnside on the 8 December 2014. The report noted no non conformances but six areas of conformance and six observations related to the standards audited.
13. Attachment A provides information on the individual standards audit and any conformances or observations.
14. Subsequent to receiving the audit an action plan has been developed to close out the areas of observation. This action plan has been agreed to by the WHS Committee and Executive. The most significant area requiring attention is related to hazard management and plant risk assessments. This will be addressed through a series of actions aimed at closing the existing gap.
15. Attachment B provides information on agreed actions to address any areas for which observations have been recorded.
Conclusion
16. Through joint LGAWCS and City of Burnside action, work has been completed or is currently being undertaken to close out the recommendations identified in the November 2014 audit.
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Council Agenda Item 5.5 17 February 2015
17. An update of the Work Health and Safety Management System KPI audit – Action Plan will be presented to the August 2015 meeting of the Audit Committee.
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KPI Audit Summary Report
Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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Client: City of Burnside
Auditee: City of Burnside
Audit Objective/s: To complete an annual audit of the City of Burnside and test conformance against the WorkCover Code of Conduct for Self Insured Employers and specifically nominated elements within the Performance Standards for Self Insurers (PSSI).
Also, to provide recommendations to City of Burnside with regard to closing out identified observations, with the aim of assisting Council to continuously improve their WHS management systems.
Audit Scope: The audit scope was agreed to cover the following locations/departments:
Operations Centre, workshops
The audit was completed over the following agreed time period:
5th, 6th and 7th of November 2014
Name of Auditor/s: Vicky Smith WHS Consultant LGAWCS
Report Provided By: Vicky Smith WHS Consultant LGAWCS
RRC/WHSC Name: Vicky Smith Position Title WHS Consultant LGAWCS Region: Metro 2 On: (8/12/2014)
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Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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Table of Contents
1. Introduction ............................................................................................................................................... 3
2. Methodology ............................................................................................................................................. 4
3. Performance ............................................................................................. Error! Bookmark not defined.
4. Summary of Non-Conformances .............................................................................................................. 9
5. Conclusion ................................................................................................................................................ 9
6. Comments and Recommendations ........................................................................................................ 10
Attachment 1 Copy of completed KPI Audit provided at end of audit.
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Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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1. Introduction
Vicky Smith WHS Consultant on behalf of the Local Government Association Workers Compensation Scheme conducted an audit of City of Burnside WHS Management Systems on 5th 6th and 7th of November.
The objective of the annual KPI Audit is:
To complete an annual audit of City of Burnside and test conformance against the WorkCover Code of Conduct for Self Insured Employers and specifically nominated elements within the Performance Standards for Self Insurers.
Also, to provide recommendations to the City of Burnside with regard to closing out identified observations, with the aim of assisting Council to continuously improve their WHS management systems.
The scope of the audit including site/s visited and the degree of testing and sampling that occurred is outlined below.
The KPI Audit sample included:
A walk through of the Operations Centre and Workshops
Nine sub-elements were selected by the LGAWCS and three sub-elements were selected by Council.
The audit scope in 2014 has been reduced to the following sub-elements of the PSSI:
1.2.1 Supporting policies and procedures are in place
2.1.1 Legislative compliance is addressed as part of the system
2.3.1, 2.3.2, 3.2.1 Training systems are in places which include TNA, training plans and delivery mechanisms.
3.8.1 Hazard management systems including identification, evaluation and control are in place.
3.8.7 Work related injury/illness and accidents/Incidents are investigated and action taken where relevant.
3.11.1 Appropriate reporting, records and documentation to support system programs and legislative compliance (this includes notifiable incidents)
3.12.1 Programs of documentation control for identification and/or currency are in place and maintained.
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KPI Audit Summary Report
Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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The City of Burnside selected the following three sub-elements to be tested in consultation with Vicky Smith WHS Consultant LGAWCS.
1.2.2 The organisation must have supporting policies and/or procedures that show evidence of policies and/or procedures to support the policy statement.
3.8.6 Procedures are in place to meet the organisation’s duty of care for all persons in the workplace
4.1.1 The organisation must ensure planned objectives, targets and performance indicators for key elements of program(s) are maintained and monitored and reported.
2. Methodology
The audit of the City of Burnside WHS Management System included a review of existing documentation and meeting with Council employees. Comments and recommendations, including action items will provide management with some suggested ways to improve their WHS and Injury Management systems. It may be appropriate to implement an alternative action and this is at the discretion of each individual organisation and their management team.
Employee’s involved in the audit process included:
• Paul Deb, CEO
• Louis Miller-Frost, General Manager Community and Development Services
• Graham Brown, General Manager Urban Services
• Nigel Morris, General Manager Corporate Services
• Nicola Anning, Manager People and Culture
• Mario Catalano, Manager Operations Services
• Sean Cunningham, Team Leader Workshop
• Andrew Strauss, Engineering Technical Officer
• David Kenworthy, Senior Civil Technical Officer
• Lisette Bruno, Volunteer Coordinator
• Samantha Atkins, Manager Procurement
Documentation Review The review included looking at policies, procedures and supporting documentation within the Council’s WHS Management System.
It should be recognised that the findings of this report should be used for:
• Planning and continuous improvement by Council of their Work Health, Safety Management Systems
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Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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• Conformance with the WorkCover Corporation Performance Standards for Self Insurers
3. Audit findings
. 1.2.1 Supporting policies and procedures are in place
Council have in place endorsed policies and procedures to support the organisations WHS objectives. These policies and procedures have been adapted from the one system to reflect the work practices of Council. There are also additional procedures which have been developed by Council to support the WHS objective.
A document map has been developed to provide an overview of the WHS Management System.
A policy and procedure schedule is in place and is monitored by the WHS Risk management Coordinator and the WHS Committee to ensure documents are kept up to date with legislation.
This sub-element is Conforming
1.2.2 The organisation must have supporting policies and/or procedures that show contingency arrangements are outlined for the organisation.
Council has in place an Emergency Management Procedure (September 2014) and Workplace Emergency Management Plans for each location. First 5 minutes conduct emergency drills etc.
Burnside will obtain the schedule for 2015 from First 5 Minutes and table the schedule at the WHS Committee. The WHS Committee will determine scenarios for 2015 consultation to occur with Wardens on the above.
Corrective actions from debrief reports are placed on the Corrective and Preventative Action (CAPA) Register.
Depot Emergency Plan needs to include specific instructions for the duress alarm in the admin area and the mechanics workshop.
Burnside needs to look at the communication for an emergency situation that may occur in the signage workshop.
This sub-element has been given an Observation
2.1.1 Legislative compliance is addressed as part of the system
Council has document the requirements for legislative compliance throughout its WHS Management system. As prescribed by the system there are registers, plans, inspections and schedules in place to ensure legislative requirements are carried out.
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Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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The organisation receives legislative updates which are disseminated via the intranet, e-mails, and notice boards and as an agenda item on the WHS Committee.
A Compliance register is under development.
Plant risk assessments need to be undertaken for outstanding items of Plant.
This sub-element has been given an Observation
2.3.1, 2.3.2, 3.2.1 Training systems are in places which include TNA, training plans and delivery mechanisms.
Council has a TNA which details required training including WHS procedures and a training plan which is based on the TNA; records of training which has been attended are maintained.
Training which had been delivered such as hazard management and contractor management had not been included in the Training Plan. The training plan needs to be kept current.
Volunteer training needs are documented in the volunteer position description and training is then planned for via training plans in each program area.
There does not appear to be a fool-proof system in ECM when procedures are distributed with the status read and understand to ensure that staff are completing the task.
2.3.1 This sub-element is Conforming
2.3.2, 3.2.1 these sub-elements has been given an Observation
3.8.1 A Hazard management system including identification, evaluation and control are in place.
A hazard management system is in place which includes a hazard register. Task risk assessments are being conducted and reviewed. Corrective actions are documented in Corrective and Preventative Action (CAPA) register and the actions are monitored till close out by the WHS Risk Management Coordinator and the WHS Committee.
Hazardous chemical risk assessments are being conducted however plant risk assessments that are not being undertaken by Vtec need to be undertaken with priority.
A walk-through of the Signage work shop identified housekeeping issues such as there was no designated walk ways etc.
The service pit in the mechanics work shop did not have an air monitor.
Examination of a sample set of Task Risk Assessments identified that not all hazards have been documented and that suggested controls do not always control the hazard as ALARP.
This sub-element has been given an Observation
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KPI Audit Summary Report
Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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3.8.6 Program(s) (in this context programs means policies and procedures) are in place to meet the organisation’s duty of care for all persons in the workplace.
Burnside visitors are signed in and out and are accompanied by a staff member.
Contractors sign in and out and are given a site specific induction and a swipe card.
Burnside use Vendor (contractors) Panel for quotes for contractors, these contractors has been assessed for WHS. A contractor’s register is being developed and these contractors will have also been WHS assessed.
Contractors are given an organisational induction by the WHS Risk Management Coordinator (large contracts).
Project Mangers/Superintendent mange contractors eg site specific induction and paper work is recorded in ECM.
WHS Risk Management Coordinator were required will assist with Contract management however by monitoring contractors as per the contractors monitoring schedule.
Contract Management training was delivered (2014) for all staff who manage contracts.
Burnside has 440 Volunteers, Volunteers are managed initially via the Coordinator Community Events and Volunteer Services eg skills matching, induction, police checks etc.
Volunteers are then assigned to an area of the Council and managed the same as other workers.
There is a TNA and Alchemy (data base) for Volunteers
Volunteers are provided with training and records held in ECM in the volunteers personal file.
Volunteers are inducted using the volunteer handbook which they sign, copy is scanned in ECM.
Labour hire (skilled etc) Workers are given a WHS induction by the WHS Risk Management Coordinator.
This sub-element is Conforming
3.8.7 Work related injury/illness and accidents/Incidents are investigated and action taken where relevant.
A system is in place for the management of incident investigation this includes appropriate procedures and forms.
Incident Reports are electronic but are available in hard copy for staff that do not have access to computers.
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KPI Audit Summary Report
Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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Several incident investigations were examined and checked for quality and the corrective actions process is followed according to procedure.
I examined two notifiable incidents which had been investigated as per process.
Training is being planned for incident investigations.
This sub-element has been given an Observation
3.11.1 Appropriate reporting, records and documentation to support system programs and legislative compliance (this includes notifiable incidents)
Records are maintained in ECM. Disposal of documents carried out as per GDS 20.
Executive WHSIM & Risk Monthly report is given to Executive, Management and the WHS Committee.
Records of WorkStation Assessment, Vehicle Ergonomics assessment report and Noise Survey report (2014) were sighted.
This sub-element is Conforming
3.12.1 Programs of documentation control for identification and/or currency are in place and maintained.
All documents sighted are controlled eg version numbers within review date. Any documents printed are deemed uncontrolled as stated in the footer of each document. There is a policy; procedure schedule in place and its currency is monitored by the WHS Committee.
This sub-element is Conforming
4.1.1 The organisation must ensure planned objectives, targets and performance indicators for key elements of program(s) are maintained and monitored and reported.
Burnside has two programs which are linked to the WHS & IM Plan. Each program has an objective, targets and performance indicators.
These programs are:
• Hazard and Incident reporting and investigation program • Dealing with Public Aggression and Violence program.
The programs are monitored and reported to Executive, Managers and the WHS Committee via the WHSIM & Risk monthly report.
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KPI Audit Summary Report
Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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Actions to close out the program are contained in the programs.
A management system review re progress of programs has been conducted. Changes were made to the WHS & IM Plan.
A Presentation and Minutes from WHS Management Review were provided.
This sub-element is Conforming
4. Summary of Observations
The City of Burnside is showing excellent signs of development of a robust WHS Management System; much work has been completed.
There is still some work to be done in Standard 3 in regards to Hazard Management that is undertaking of plant and hazardous chemicals risk assessments and training in incident investigation; these areas of the system are still under development but require serious attention in the near to medium term
The final result sees Council achieve 6 conformances and 6 Observations and no non-conformance in the WHS question set. This is an excellent result which is due to the dedication and commitment of the WHS Risk Management Coordinator, management and staff over the last year.
5. Conclusion and Recommendations
The commitment from the WHS Risk management Coordinator has meant that the Council has in place a WHS Management System that is being built to a high level. Further development in hazard management ie plant and hazardous chemicals risk assessments and training in incident investigation is required as mentioned. These changes when implemented to the WHS Management System will ensure that the areas of the system that are still being development such as:
• Continuation of Task risk assessment for hazardous tasks throughout the organisation, • Completion of outstanding Plant and Hazardous Chemicals risk assessments, • Training for incident investigation
The above items when completed will place the Council in a strong position to ensure the health and safety of their people. 6. Comments
During the audit it was apparent that the City of Burnside is committed to the safety and wellbeing of its staff.
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Version No: 1.0
Issue Date August 2014
Review Date August 2015
LGAWCS KPI Audit Summary report 2014 Issued on: 14-08-2014 Review Date: 14-08-2014
Electronic version on the Intranet is the controlled version. Printed copies are considered uncontrolled.
Before using a printed copy, verify that it is the current version.
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It was evident that Executive management are involved in driving the WHS Management System and that the WHS Risk Management Coordinator is dedicated to the building of a robust WHS Management System. It was also evident that Management and employees are committed to the implementation of the system. As well as the above there is an effective and engaged WHS Committee and HSR/s who are active and involved in the system.
I would like to acknowledge the Councils commitment to safety and thank them for their participation in the KPI Audit staff were helpful and accommodating at all times.
I am looking forward to working closely with you going forward to ensure that a systematic and prioritised approach is undertaken. This will enable Council to plan out how you are going to move forward in a way that will give you the best approach for building your system in line with your resources. Also to ensure that you are able to achieve the best penalty rebate in line with corrective actions completed. Please note that the KPI action plan need to be submitted for review by the end of January 2015 to address the issues identified in the audit (in a systemic way). I am available to assist in drafting the KPI action plan in order to meet the criteria that are required for approval of this plan and to ensure that the action plan is appropriate for closing out the identified issues in a prioritised, structured and systemic way. N.B THE ABOVE ARE RECOMMENDATIONS ONLY. THE RESPONSIBILITY SITS WITH COUNCIL TO IDENTIFY SYSTEMIC CORRECTIVE ACTIONS THAT ADDRESS THE NON-CONFORMANCE AND MEET THEIR BUSINESS NEEDS
199
K
PI A
ctio
n Pl
an 2
014/
15
Is
sue
No:
1.
2
Issu
e D
ate:
18
Dec
embe
r 201
4
Rev
iew
Dat
e:
10 F
ebru
ary
2015
1
| Pa
ge
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\5.
5 20
1502
17 -
Wor
k H
ealth
and
Saf
ety
Man
agem
ent S
yste
m K
PI a
udit
- Atta
chm
ent B
- Ac
tion
Rep
ort.d
ocx
Act
ion
Plan
for 2
014
WH
S K
PI A
udit
Elem
ents
with
Obs
erva
tions
St
anda
rd
Ref
eren
ce
Stan
dard
R
ecom
men
datio
ns
CO
B R
espo
nse
Who
m
Whe
n C
ompl
eted
1.2.
2 Th
e or
gani
satio
n m
ust h
ave
supp
ortin
g po
licie
s an
d/or
pro
cedu
res
that
sho
w
evid
ence
of p
olic
ies
and/
or p
roce
dure
s to
sup
port
the
polic
y st
atem
ent.
Burn
side
will
obta
in th
e sc
hedu
le fo
r 20
15 fr
om F
irst 5
Min
utes
and
tabl
e th
e sc
hedu
le a
t the
WH
S C
omm
ittee
. Th
e W
HS
Com
mitt
ee w
ill d
eter
min
e sc
enar
ios
for 2
015
cons
ulta
tion
to
occu
r with
War
dens
on
the
abov
e.
Actio
n co
mpl
eted
W
HS
Coo
rdin
ator
D
ecem
ber 2
014
Tabl
ed @
Nov
embe
r 201
4 W
HS
Com
mitt
ee m
eetin
g
Dep
ot E
mer
genc
y Pl
an
need
s to
incl
ude
spec
ific
inst
ruct
ions
for t
he d
ures
s al
arm
in th
e ad
min
are
a an
d th
e m
echa
nics
wor
ksho
p.
Agre
e w
ith n
eed
to d
ocum
ent
inst
ruct
ions
M
anag
er O
pera
tions
Se
rvic
es, T
eam
Lea
der
Adm
inis
tratio
n an
d W
HS
Coo
rdin
ator
May
201
5
Burn
side
nee
ds to
look
at t
he
com
mun
icat
ion
for a
n em
erge
ncy
situ
atio
n th
at m
ay o
ccur
in th
e si
gnag
e w
orks
hop.
Prac
ticab
le s
olut
ion
will
need
to
be id
entif
ied
befo
re
impl
emen
tatio
n
Man
ager
Ope
ratio
ns, T
eam
Le
ader
City
Saf
e an
d W
HS
Coo
rdin
ator
April
201
5
2.1.
1 Le
gisl
ativ
e co
mpl
ianc
e is
add
ress
ed a
s pa
rt of
the
syst
em
Com
plia
nce
regi
ster
to b
e fin
alis
ed
Dra
ft re
gist
er to
be
final
ised
W
HS
Coo
rdin
ator
M
ay 2
015
2.3.
2, 3
.2.1
Tr
aini
ng s
yste
ms
are
in p
lace
s w
hich
in
clud
e TN
A, tr
aini
ng p
lans
and
del
iver
y m
echa
nism
s.
Trai
ning
whi
ch h
ad b
een
deliv
ered
su
ch a
s ha
zard
man
agem
ent a
nd
cont
ract
or m
anag
emen
t had
not
bee
n in
clud
ed in
the
Trai
ning
Pla
n. T
he
train
ing
plan
nee
ds to
be
kept
cur
rent
.
Trai
ning
pla
n to
be
upda
ted
as
train
ing
orga
nise
d or
und
erta
ken
WH
S C
oord
inat
or
ongo
ing
The
train
ing
plan
has
bee
n up
date
d as
nec
essa
ry s
ince
th
e au
dit
3.8.
1 A
Haz
ard
man
agem
ent s
yste
m in
clud
ing
iden
tific
atio
n, e
valu
atio
n an
d co
ntro
l are
in
pla
ce
Plan
t ris
k as
sess
men
ts n
eed
to b
e un
derta
ken
for o
utst
andi
ng it
ems
of
Plan
t
Agre
e ac
tion
is re
quire
d.
1.
Plan
t cha
mpi
ons
to b
e id
entif
ied
2.
Plan
t ris
k ga
p an
alys
is to
be
und
erta
ken
3.
Trai
ning
to b
e or
gani
sed
and
run
4.
Sche
dule
of p
lant
risk
as
sess
men
ts to
be
agre
ed
and
mon
itore
d fo
r pr
ogre
ss
WH
S C
oord
inat
or &
re
leva
nt M
anag
er
WH
S C
oord
inat
or &
Sen
ior
Asse
ts E
ngin
eer
WH
S C
oord
inat
or
WH
S C
oord
inat
or, W
HS
Com
mitt
ee a
nd E
xec
Febr
uary
201
5
Febr
uary
201
5
Mar
ch/A
pril
2015
April
201
5
200
K
PI A
ctio
n Pl
an 2
014/
15
Is
sue
No:
1.
2
Issu
e D
ate:
18
Dec
embe
r 201
4
Rev
iew
Dat
e:
10 F
ebru
ary
2015
2
| Pa
ge
J:
\GM
CC
S\A
gend
as &
Min
utes
\Aud
it C
omm
ittee
\201
5\5.
5 20
1502
17 -
Wor
k H
ealth
and
Saf
ety
Man
agem
ent S
yste
m K
PI a
udit
- Atta
chm
ent B
- Ac
tion
Rep
ort.d
ocx
Stan
dard
R
efer
ence
St
anda
rd
Rec
omm
enda
tions
C
OB
Res
pons
e W
hom
W
hen
Com
plet
ed
A
wal
k-th
roug
h of
the
Sign
age
wor
k sh
op id
entif
ied
hous
ekee
ping
issu
es
such
as
ther
e w
as n
o de
sign
ated
wal
k w
ays
etc.
Issu
es h
ave
been
cle
aned
up
and
com
plia
nce
will
be c
heck
ed v
ia
next
wor
kpla
ce in
spec
tion.
M
arki
ngs
for w
alkw
ays
are
bein
g or
gani
sed
to b
e in
stal
led
Team
Lea
der C
ity S
afet
y
Febr
uary
201
4 an
d on
goin
g
Th
e se
rvic
e pi
t in
the
mec
hani
cs w
ork
shop
did
not
hav
e an
air
mon
itor
Mea
sure
men
ts to
be
take
n w
ith
two
diffe
rent
type
s of
pla
nt to
as
sess
act
ual r
esul
ts o
r fin
ding
s an
d th
en a
sses
smen
t to
be m
ade
as to
requ
ired
resp
onse
.
Team
Lea
der W
orks
hop
and
City
Cle
an
Janu
ary
2015
M
easu
rem
ents
take
n an
d do
cum
ente
d on
18th
D
ecem
ber i
ndic
atin
g no
is
sues
with
gas
bui
ld u
p or
ac
cum
ulat
ion.
3.8.
7 W
ork
rela
ted
inju
ry /
illnes
s an
d ac
cide
nts
/ inc
iden
ts a
re in
vest
igat
ed
and
actio
n ta
ken
whe
re re
leva
nt
Trai
ning
to b
e un
derta
ken
for i
ncid
ent
inve
stig
atio
ns.
H
azar
d an
d In
cide
nt T
rain
ing
sche
dule
d in
201
4/ 2
015
WH
S tra
inin
g pl
an
WH
S C
oord
inat
or
Befo
re 3
0 Ju
ne 2
015
201