-
Notice of the adjourned 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
ADJOURNED 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
MONDAY 1 SEPTEMBER 2014
at 5.30 pm. Light refreshments will be available in the
Boardroom from 5.00 pm.
Paul Deb Chief Executive Officer
1
-
Audit Committee Meeting Amended Agenda
Wednesday 20 August 2014 at 6.00 pm adjourned to Monday 1
September 2014 at 5.30pm
Boardroom, 401 Greenhill Road, Tusmore
Members: Councillor Osterstock - Chair Mayor, David Parkin
Councillor Cornish 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
16 June 2014 be taken as read and confirmed.
4. Governance Critical Dates Report as at 16/6/14 p5
Forward Agenda p8 Action List p9 Internal Audit – Status Report
p13 Council Policy Review Tracking p16
5. Reports 5.1 Annual Review of the Internal Audit Plan
(Operational) p29 Attachment A p32 5.2 External Auditor’s Interim
Report 2013/14 (Operational) p43 Attachment A p47 5.3 Follow-Up on
Finance – Rates (Operational) p55 Attachment A p57
5.4 Investment Performance Review 2013/14 (Operational) p79
Attachment A p83 Attachment B p84 5.5 Policy Review – Internal
Financial Controls (Strategic) p89 Attachment A p93 Attachment B
p110 Attachment C p116
-
Audit Committee Agenda 20 August 2014
5.6 Policy Review - Rating Policy (Strategic) p121 Attachment A
p123 Attachment B p133 5.7 Update of Risk Management Framework
(Strategic) p145 Attachment A p147 5.8 Internal Controls Audit
Opinion – Verbal Update
5.9 Land & Buildings Valuation – Verbal Update
5.10 Internal Revenue Review – Verbal Update
6. Confidential Items Nil
7. Date of Next Meeting
8. Other Business
9. Closure
-
LOC
AL G
OVE
RN
MEN
T K
EY D
ATES
201
4 / 2
015
(as
at 1
6/6/
14)
Note
: Ref
eren
ce to
the
Act r
efer
s to
the
Loca
l Gov
ernm
ent A
ct 1
999
and
Loca
l Gov
ernm
ent (
Gen
eral
) Reg
ulat
ions
199
9 un
less
oth
erw
ise
indi
cate
d.
D
ate
Task
Ac
t Ref
eren
ce
Actio
n/co
mm
ent
30 S
epte
mbe
r –
31 M
ay (I
nclu
sive
) N
ext d
ue
Febr
uary
201
4
Perio
d du
ring
whi
ch a
reg
iona
l su
bsid
iary
mus
t at
lea
st
twic
e co
nsid
er
a re
port
show
ing
a re
vise
d fo
reca
st
of
oper
atin
g &
capi
tal
inve
stm
ent
activ
ities
for
the
rel
evan
t fin
anci
al y
ear.
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 the
Loc
al
Gov
ernm
ent (
Fina
ncia
l Man
agem
ent)
Reg
ulat
ions
201
1
Mos
t rec
ent m
ater
ial w
ill be
pro
vide
d at
th
e Fe
brua
ry 2
014
Audi
t Com
mitt
ee
mee
ting.
30 S
epte
mbe
r –
31 M
ay (I
nclu
sive
) N
ext d
ue
Febr
uary
201
4
Perio
d du
ring
whi
ch a
Cou
ncil
mus
t at
leas
t tw
ice
cons
ider
a
repo
rt sh
owin
g a
revi
sed
fore
cast
of
oper
atin
g &
capi
tal
inve
stm
ent a
ctiv
ities
for t
he re
leva
nt fi
nanc
ial y
ear.
Reg
ulat
ion
9(1)
(a) o
f the
Loc
al
Gov
ernm
ent (
Fina
ncia
l 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
the
estim
ates
set
out
in th
e bu
dget
pre
sent
ed in
a m
anne
r co
nsis
tent
with
the
Mod
el F
inan
cial
Sta
tem
ents
. Th
e re
port
mus
t als
o in
clud
e re
vise
d fo
reca
sts
for t
he
rele
vant
fina
ncia
l yea
r of t
he c
ounc
il’s o
pera
ting
surp
lus
ratio
, net
fina
ncia
l lia
bilit
ies
ratio
and
ass
et s
usta
inab
ility
ratio
com
pare
d w
ith e
stim
ates
set
out
in th
e bu
dget
pr
esen
ted
in a
man
ner c
onsi
sten
t with
the
note
in th
e M
odel
Fi
nanc
ial S
tate
men
ts e
ntitl
ed F
inan
cial
Indi
cato
rs
Reg
ulat
ion
9(1)
(b) &
(2) o
f the
Loc
al
Gov
ernm
ent (
Fina
ncia
l Man
agem
ent)
Reg
ulat
ions
201
1
5
-
Dat
e Ta
sk
Act R
efer
ence
Ac
tion/
com
men
t An
nual
ly a
s pa
rt of
Bud
get p
roce
ss
- Jan
uary
Com
men
ce p
repa
ratio
n of
dra
ft an
nual
bus
ines
s pl
an a
nd
budg
et.
Mee
t th
e ad
optio
n re
quire
men
ts
of
Sect
ion
123(
8);
an
annu
al b
usin
ess
plan
and
bud
get m
ust b
e ad
opte
d af
ter
31
Mar
ch b
ut b
efor
e 31
Aug
ust o
f the
fina
ncia
l yea
r.
Sect
ion
123(
3)
2014
/15
Budg
et P
roce
ss to
com
men
ce
Janu
ary
2014
Annu
ally
as
part
of B
udge
t pro
cess
-
Febr
uary
Und
erta
ke p
ublic
con
sulta
tion
on a
nnua
l bu
dget
to
mee
t ob
ligat
ions
und
er le
gisl
atio
n.
Sect
ions
123
(3) a
nd (4
). 20
14/1
5 Bu
dget
Pro
cess
to c
omm
ence
Fe
brua
ry 2
014.
20
14/1
5 Bu
dget
Con
sulta
tion
to
com
men
ce M
ay 2
014
Annu
ally
as
part
of B
udge
t pro
cess
- A
pril
Audi
t C
omm
ittee
to
pr
opos
e an
d pr
ovid
e in
form
atio
n re
leva
nt to
the
Cou
ncil's
ann
ual b
usin
ess
plan
Sect
ion
126(
4)(a
b)
Audi
t Com
mitt
ee to
revi
ew L
TFP
Febr
uary
201
4 Au
dit C
omm
ittee
to re
view
dra
ft AB
P Ap
ril 2
014
Annu
ally
as
part
of B
udge
t pro
cess
Dec
lara
tion
of g
ener
al ra
te.
Cou
ncil
to d
eter
min
e w
heth
er t
o fix
max
imum
incr
ease
s in
ge
nera
l rat
es o
n pr
inci
pal p
lace
of r
esid
ence
Sect
ion
153(
3) &
153
(5)
Afte
r 1 J
une
and
befo
re 3
1 Au
gust
.
Annu
ally
as
pa
rt of
Bud
get p
roce
ss
Cou
ncil
to d
eter
min
e ra
te p
aym
ent d
ates
in S
epte
mbe
r, D
ecem
ber,
Mar
ch a
nd J
une
Sect
ion
181(
1)
Annu
ally
=
May
/Jun
e
Elec
ted
Mem
bers
’ Ann
ual T
rain
ing
Plan
Se
ctio
n 80
A
Rep
ort t
o C
ounc
il -
Febr
uary
201
4 m
eetin
g
Elec
ted
Mem
bers
’ Ann
ual T
rain
ing
Plan
(C
ounc
il M
eetin
g in
May
)
Annu
ally
– 1
Jun
e
Earli
est d
ate
for r
egio
nal s
ubsi
diar
ies
to a
dopt
bud
get f
or
ensu
ing
finan
cial
yea
r
Sche
dule
2, c
laus
e 25
Annu
ally
as
part
of B
udge
t pro
cess
(J
une/
July
)
Gov
ernm
ent G
azet
te a
nd lo
cal n
ewsp
aper
not
ice
of
adop
tion
of v
alua
tions
/dec
lara
tion
of ra
te
Sect
ion
167(
6) a
nd 1
70
Gov
ernm
ent G
azet
te n
otic
e Ju
ly 2
013
East
ern
Cou
rier J
uly
2013
Annu
ally
=Ju
ly
All
dele
gatio
ns
inst
rum
ents
m
ade
purs
uant
to
S
ectio
n 44
sho
uld
be re
view
ed a
t lea
st o
nce
in e
very
fina
ncia
l yea
r.
Sect
ion
44(6
) R
evie
wed
in 2
7 Au
gust
201
3; J
anua
ry
2014
6
-
Dat
e Ta
sk
Act R
efer
ence
Ac
tion/
com
men
t Fe
brua
ry -
April
Pr
epar
atio
n of
map
s an
d te
chni
cal d
escr
iptio
n fo
r rev
ised
w
ard
boun
darie
s fro
m E
lect
or R
epre
sent
atio
n R
evie
w.
12
Cer
tific
atio
n w
as re
ceiv
ed fr
om th
e El
ecto
ral C
omm
issi
on o
n th
e 8
Janu
ary
2013
.
12/1
2/20
13
Gaz
etta
l of E
lect
or R
epre
sent
atio
n R
evie
w a
nd m
aps
of
chan
ged
war
d bo
unda
ries
12(1
5)
Gaz
ette
not
ice
was
pub
lishe
d on
the
7,
Mar
ch 2
013.
7
-
Dataworks/Audit Committee/Audit Committee - Forward Agenda
2014 Meeting Date Reports
Resolution Number
Responsible Officer
August Internal Revenue Review - Discussion A0304 CFO Land and
Building Valuations - Discussion CFO Annual Revision of Internal
Plan IAM Internal Auditors Interim Report CFO Progress Update on
Business Service
Review – Rates IAM
Investment Performance Review CFO Policy Review – Internal
Financial Controls CFO October Comparative Fleet Management 2013/14
MP November Annual Report GMCS Draft Annual Financial Statements
CFO Regional Subsidiary 2013-14 Annual
Financial Results CFO
GMCS General Manager Corporate Services Gov Governance Officer
MCE Manager Community Engagement CFO Chief Finance Officer MPO
Manager People and Culture IAM Internal Audit Manager MIS Manager
Information Systems MP Manager Procurement and Contracts WRC WHS
and Risk Coordinator
8
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Actio
n Li
st.d
ocx
AUD
IT C
OM
MIT
TEE
MEE
TIN
G –
AC
TIO
NS
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
9
-
J:\G
MC
CS
\Age
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& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
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
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.
A0
359
1.
Purs
uant
to S
ectio
n 91
(7) a
nd (9
) of t
he L
ocal
G
over
nmen
t Act
, 199
9, th
e C
omm
ittee
ord
ers
that
:
GM
CS
A035
8 •
Furth
er
Rep
ort t
o Au
dit
Com
mitt
ee
• O
NG
OIN
G
10
-
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udit
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mitt
ee\2
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4) 2
0 A
ugus
t 201
4\4
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
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 n
atur
e (n
ot b
eing
a tr
ade
secr
et) t
he d
iscl
osur
e of
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
supp
lied
the
info
rmat
ion
and
to d
o so
wou
ld b
e co
ntra
ry to
the
publ
ic
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 o
rder
will
be re
voke
d/re
view
ed b
y th
e Au
dit C
omm
ittee
/ C
hief
Exe
cutiv
e O
ffice
r. 2.
Th
at 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)
of th
e Lo
cal G
over
nmen
t Act
199
9 la
pses
; or
2.
2 C
ounc
il re
solv
es to
revo
ke a
n or
der m
ade
unde
r Sec
tion
91(7
) of t
he L
ocal
Gov
ernm
ent A
ct 1
999;
or
the
CEO
det
erm
ines
pur
suan
t to
dele
gate
d au
thor
ity th
at th
e or
der b
e re
voke
d an
y di
scus
sion
s of
Com
mitt
ee o
n th
at m
atte
r and
any
reco
rdin
g of
thos
e di
scus
sion
s ar
e to
no
long
er b
e tre
ated
as
conf
iden
tial.
6.
16/6
/201
4 Ex
tern
al A
udito
r’s In
terim
Rep
ort 2
013/
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 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
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.
11
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
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
Inte
rnal
Con
trols
Fra
mew
ork.
12
-
INTE
RNA
L A
UD
IT –
STA
TUS
REPO
RT (A
ugus
t 20
14)
4. In
tern
al A
udit
Stat
us R
epor
t A
ug 1
4 -
PD F
INA
L.do
c 1
The
Inte
rnal
Aud
it –
Stat
us R
epor
t pr
ovid
es a
sum
mar
y of
the
pro
gres
s of
inte
rnal
aud
it pr
ojec
ts (c
ompl
eted
and
in p
rogr
ess)
.
No.
Pr
ojec
ts
Com
plet
ed
Dat
e A
udit
Com
mitt
ee
Dat
e St
atus
2012
-13
Inte
rnal
Aud
it Pr
ojec
ts
1 12
-05
Busi
ness
Se
rvic
e Re
view
–
Libr
ary,
Le
arni
ng a
nd V
olun
teer
s D
epar
tmen
t A
pr 2
012
Jun
2012
, Fe
b 20
13,
Aug
201
3 Th
is w
ill b
e co
vere
d in
the
1st q
uart
er f
ollo
w-u
p re
port
, w
hich
will
be
pres
ente
d at
the
A
udit
Com
mitt
ee m
eetin
g in
Nov
embe
r 20
14.
2 12
-06
Inte
rnal
Pol
icy
& P
roce
dure
Fra
mew
ork
Mar
201
2 A
pr 2
012
Exec
utiv
e Te
am h
ave
advi
sed
that
the
aud
it re
com
men
datio
ns w
ere
impl
emen
ted.
3
12-0
7 Lo
ng-T
erm
Fin
anci
al P
lan
May
201
2 A
ug 2
012
Exec
utiv
e Te
am h
ave
advi
sed
that
the
aud
it re
com
men
datio
ns w
ere
impl
emen
ted.
4
12-0
8 M
anag
emen
t of
Con
sulta
ncie
s M
ay 2
012
2014
-15
This
aud
it re
port
will
be
pres
ente
d at
a f
utur
e A
udit
Com
mitt
ee m
eetin
g.
5 12
-10
Fees
& C
harg
es R
evie
w
Aug
201
2 Ju
n 20
13
Exec
utiv
e Te
am h
ave
advi
sed
that
the
aud
it re
com
men
datio
ns w
ere
impl
emen
ted.
6
12-1
1 Ex
tern
al C
ompl
ianc
e Ju
l 201
2 20
14-1
5 Th
is a
udit
repo
rt w
ill b
e pr
esen
ted
at a
fut
ure
Aud
it C
omm
ittee
mee
ting.
7
13-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Fi
nanc
e 1
(Dep
artm
ent
Stru
ctur
e)
Dec
201
2 A
ug 2
013
Jun
2014
N
ew s
truc
ture
has
bee
n im
plem
ente
d w
ith t
he e
xcep
tion
of t
he G
radu
ate
Acc
ount
ant
role
.
Recr
uitm
ent
for
this
and
the
Fin
ance
Bus
ines
s Pa
rtne
r ro
le (
curr
ently
fill
ed b
y a
cont
ract
or)
are
plan
ned
for
Aug
ust
/ Se
ptem
ber
2014
. 8
13-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Fi
nanc
e 2
(Pay
roll)
D
ec 2
012
Jun
2013
A
ug 2
013
Feb
2014
Inte
rnal
Aud
it co
mpl
eted
a f
ollo
w-u
p on
thi
s pr
ojec
t, w
hich
was
rep
orte
d to
the
Aud
it C
omm
ittee
in A
pril
2014
. Th
e ou
tsta
ndin
g re
com
men
datio
ns w
ill b
e ca
ptur
ed u
nder
fut
ure
follo
w-u
p re
view
s w
hich
will
occ
ur q
uart
erly
. 9
13-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Fi
nanc
e 3
(Rec
onci
liat io
ns,
Proc
essi
ng o
f Jo
urna
ls,
GST
, FB
T an
d Fi
nanc
e Sy
stem
s)
Dec
201
2 Ju
n 20
14
Goo
d pr
ogre
ss m
ade
and
man
y re
com
men
datio
ns h
ave
been
impl
emen
ted.
A
tem
pora
ry
finan
ce r
esou
rce
has
been
eng
aged
in t
his
area
.
10
13-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Fi
nanc
e 4
(Pe r
form
ance
, O
pera
tiona
l, Fi
nanc
ial
&
Com
plia
nce
Man
agem
ent)
Dec
201
2 20
14-1
5 G
ood
prog
ress
m
ade
and
a nu
mbe
r of
re
com
men
datio
ns
have
be
en
impl
emen
ted.
Resp
onse
s w
ere
draf
ted
with
ass
ista
nce
from
Org
anis
atio
nal D
evel
opm
ent
& G
over
nanc
e an
d Pr
ocur
emen
t &
Con
trac
ts.
Man
agem
ent
resp
onse
s w
ill b
e fin
alis
ed w
hen
the
Stra
tegi
c &
Cor
pora
te P
lann
er r
etur
ns f
rom
mat
erni
ty le
ave
(Q1
2014
-15)
. 11
13
-01
Busi
ness
Ser
vice
Rev
iew
–
Fina
nce
5 (F
inan
cial
Rep
ortin
g)
Dec
201
2 20
14-1
5 G
ood
prog
ress
mad
e on
the
rep
ortin
g an
d pr
esen
tatio
n of
the
Ann
ual
Busi
ness
Pla
n an
d Lo
ng-T
erm
Fin
anci
al P
lan
at W
orks
hops
, C
ounc
il an
d A
udit
Com
mitt
ee m
eetin
gs.
Wor
k is
on
goin
g as
the
res
truc
ture
of
the
Fina
nce
Dep
artm
ent
is i
mpl
emen
ted.
M
anag
emen
t re
spon
ses
will
be
draf
ted
in Q
2 20
14-1
5.
12
13-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Fi
nanc
e 6
(Acc
ount
s Re
ceiv
able
& A
ccou
nts
Paya
ble)
D
ec 2
012
Jun
2013
A
ug 2
013
Feb
2014
Inte
rnal
Aud
it co
mpl
eted
a f
ollo
w-u
p on
thi
s pr
ojec
t, w
hich
was
rep
orte
d to
the
Aud
it C
omm
ittee
in A
pril
2014
. Th
e ou
tsta
ndin
g re
com
men
datio
ns w
ill b
e ca
ptur
ed u
nder
fut
ure
follo
w-u
p re
view
s w
hich
will
occ
ur q
uart
erly
. 13
13
-01
Busi
ness
Ser
vice
Rev
iew
–
Fina
nce
7 (R
ates
) D
ec 2
012
Aug
201
3 Fe
b 20
14
Aug
201
4
The
prop
osed
aud
it re
com
men
datio
ns w
ere
endo
rsed
by
the
Exec
utiv
e Te
am,
appr
oved
by
Cou
ncil
and
fully
im
plem
ente
d.
A
follo
w-u
p re
view
w
ill
be
pres
ente
d to
th
e A
udit
Com
mitt
ee in
Aug
ust
2014
. 14
13
-02
Busi
ness
Ser
vice
Rev
iew
- E
ngin
eerin
g M
ar 2
013
Feb
2014
•
The
flow
char
t of
ser
vice
s w
as r
efin
ed w
ith t
he M
anag
er –
City
Dev
elop
men
t an
d
13
-
INTE
RNA
L A
UD
IT –
STA
TUS
REPO
RT (A
ugus
t 20
14)
4. In
tern
al A
udit
Stat
us R
epor
t A
ug 1
4 -
PD F
INA
L.do
c 2
No.
Pr
ojec
ts
Com
plet
ed
Dat
e A
udit
Com
mitt
ee
Dat
e St
atus
Serv
ices
Sa
fety
. •
The
Wor
ks a
nd A
sset
s M
odul
e Re
port
on
Engi
neer
ing
Serv
ices
Cap
ital W
orks
incl
udin
g re
vise
d bu
dget
, pr
ojec
ted
expe
nditu
re,
actu
al e
xpen
ditu
re a
nd p
erce
ntag
e co
mpl
etio
n is
es
tabl
ishe
d to
for
m t
he b
asis
of
the
fort
nigh
tly r
epor
t to
the
Gen
eral
Man
ager
. •
The
sche
dule
of
wor
ks f
or t
he 2
014-
15 C
apita
l Pro
gram
was
pro
vide
d to
Fin
ance
. Th
is
will
for
m t
he b
asis
for
rep
ortin
g to
Exe
cutiv
e an
d C
ounc
il.
• A
ll po
licie
s no
t re
late
d to
the
in-p
rogr
ess
Stre
etsc
ape
Stra
tegy
wer
e re
view
ed.
15
13-0
3 Pr
ojec
t M
anag
emen
t –
Burn
side
Sw
imm
ing
Cen
tre
May
201
3 Ju
n 20
13 *
In
Oct
ober
201
3 th
e St
rate
gic
Proj
ects
Off
icer
adv
ised
tha
t th
e re
com
men
datio
ns f
rom
th
is r
epor
t w
ere
impl
emen
ted.
16
13
-04
Busi
ness
Ser
vice
Rev
iew
– D
evel
opm
ent
Serv
ices
Se
p 20
13
2014
-15
Man
agem
ent
resp
onse
s w
ere
form
ulat
ed i
n M
ay /
Jun
e 20
14.
This
aud
it re
port
is
bein
g re
view
ed b
y th
e G
ener
al M
anag
er -
Com
mun
ity a
nd D
evel
opm
ent
Serv
ices
.
2013
-14
Inte
rnal
Aud
it Pr
ojec
ts
17
14-0
1 Pr
ojec
t M
anag
emen
t –
Gle
nung
a C
omm
unity
Hub
Ju
l 201
3 Ju
l 201
3 *
In O
ctob
er 2
013
the
Stra
tegi
c Pr
ojec
ts O
ffic
er a
dvis
ed t
hat
the
reco
mm
enda
tions
fro
m
this
rep
ort
wer
e im
plem
ente
d.
18
14-0
4 Bu
sine
ss
Serv
ice
Revi
ew
– O
rgan
isat
iona
l Dev
elop
men
t D
epar
tmen
t D
ec 2
013
2014
-15
The
Man
ager
– P
eopl
e an
d C
ultu
re i
s pr
epar
ing
a st
rate
gic
over
view
in
resp
onse
to
the
audi
t re
port
for
Exe
cutiv
e, w
hich
will
be
com
plet
ed in
Aug
ust
2014
. 19
14
-04
Busi
ness
Ser
vice
Rev
iew
– G
over
nanc
e D
ec 2
013
2014
-15
This
aud
it re
port
is b
eing
fin
alis
ed w
ith t
he E
xecu
tive
Team
. 20
14
-05
Busi
ness
Ser
vice
Rev
iew
– O
ffic
e of
the
C
EO
Nov
201
3 20
14-1
5 Th
is p
roje
ct w
as e
xpan
ded
to i
nclu
de t
he C
omm
unity
Eng
agem
ent
& C
omm
unic
atio
ns
Team
. A
re
vise
d dr
aft
repo
rt
with
th
e ex
pand
ed
scop
e is
be
ing
final
ised
w
ith
the
Exec
utiv
e Te
am.
21
14-0
6 En
terp
rise
Risk
Man
agem
ent
Dec
201
3 20
14-1
5 Th
e M
anag
er -
Peo
ple
and
Cul
ture
is
prep
arin
g a
stra
tegi
c ov
ervi
ew i
n re
spon
se t
o th
e au
dit
repo
rt f
or E
xecu
tive,
whi
ch w
ill b
e co
mpl
eted
in A
ugus
t 20
14.
22
14-0
7 W
ork
Hea
lth &
Saf
ety
Dec
201
3 20
14-1
5 Th
e M
anag
er -
Peo
ple
and
Cul
ture
is
prep
arin
g a
stra
tegi
c ov
ervi
ew i
n re
spon
se t
o th
e au
dit
repo
rt f
or E
xecu
tive,
whi
ch w
ill b
e co
mpl
eted
in A
ugus
t 20
14.
23
14-0
8 Fo
llow
-Up
on B
usin
ess
Serv
ice
Revi
ew o
f th
e Fi
nanc
e D
epar
tmen
t –
Acc
ount
s Pa
yabl
e an
d A
ccou
nts
Rece
ivab
le F
unct
ions
Feb
2014
A
pr 2
014
The
maj
ority
of
au
dit
reco
mm
enda
tions
w
ere
impl
emen
ted.
Th
e ou
tsta
ndin
g re
com
men
datio
ns
will
be
ca
ptur
ed
unde
r fu
ture
fo
llow
-up
revi
ews
whi
ch
will
oc
cur
quar
terly
. 24
14
-09
Follo
w-U
p on
Bus
ines
s Se
rvic
e Re
view
of
the
Fina
nce
Dep
artm
ent
– Pa
yrol
l Fun
ctio
n Fe
b 20
14
Apr
201
4 Th
e m
ajor
ity
of
audi
t re
com
men
datio
ns
wer
e im
plem
ente
d.
The
outs
tand
ing
reco
mm
enda
tions
w
ill
be
capt
ured
un
der
futu
re
follo
w-u
p re
view
s w
hich
w
ill
occu
r qu
arte
rly.
25
14-1
0 20
13-1
4 Q
4 Fi
nanc
ial I
nter
nal C
ontr
ols
– Pr
ocur
emen
t &
Pur
chas
ing
May
201
4 20
14-1
5 Th
is a
udit
repo
rt is
bei
ng f
inal
ised
with
the
Exe
cutiv
e Te
am.
26
14-1
5 Fo
llow
-Up
on B
usin
ess
Serv
ice
Revi
ew o
f th
e Fi
nanc
e D
epar
tmen
t –
Rate
s Fu
nctio
n Ju
l 201
4 A
ug 2
014
The
prop
osed
au
dit
reco
mm
enda
tions
w
ere
endo
rsed
by
th
e Ex
ecut
ive
Team
an
d ap
prov
ed b
y C
ounc
il.
A f
ollo
w-u
p re
view
was
pre
sent
ed t
o th
e A
udit
Com
mitt
ee i
n
14
-
INTE
RNA
L A
UD
IT –
STA
TUS
REPO
RT (A
ugus
t 20
14)
4. In
tern
al A
udit
Stat
us R
epor
t A
ug 1
4 -
PD F
INA
L.do
c 3
No.
Pr
ojec
ts
Com
plet
ed
Dat
e A
udit
Com
mitt
ee
Dat
e St
atus
Aug
ust
2014
.
2014
-15
Inte
rnal
Aud
it Pr
ojec
ts
27
15-0
1 Bu
sine
ss S
ervi
ce R
evie
w –
Com
mun
ity
Serv
ices
n/
a 20
14-1
5 Th
is p
roje
ct is
pre
sent
ly a
t pl
anni
ng s
tage
.
28
15-0
2 20
14-1
5 Q
1 Fi
nanc
ial I
nter
nal C
ontr
ols
– C
ash,
Che
ques
& E
lect
roni
c Fu
nds
Tran
sfer
s n/
a 20
14-1
5 Th
is p
roje
ct is
pre
sent
ly a
t fie
ldw
ork
stag
e.
29
15-0
3 20
14-1
5 Q
1 Fo
llow
-Up
– Bu
sine
ss
Serv
ice
Revi
ew
of
Libr
ary,
Le
arni
ng
and
Vol
unte
ers
Dep
artm
ent
and
Engi
neer
ing
Serv
ices
Dep
artm
ent
n/a
2014
-15
The
follo
w-u
p re
view
on
Libr
ary,
Lea
rnin
g an
d V
olun
teer
s is
com
plet
ed.
The
follo
w-u
p re
view
on
Engi
neer
ing
Serv
ices
is t
o co
mm
ence
.
* D
irect
to
Cou
ncil.
15
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
1
CO
UN
CIL
PO
LIC
Y R
EVIE
W T
RA
CK
ING
As a
t 22
July
201
4 As
per
Aud
it C
omm
ittee
Res
olut
ion
A025
1, 3
/4/1
2 in
par
t: Th
at th
e C
ounc
il P
olic
y R
evie
w T
rack
ing
is p
rovi
ded
to th
e A
udit
Com
mitt
ee a
s a
stan
ding
ag
enda
item
unt
il al
l Pol
icie
s an
d P
roce
dure
s ar
e up
to d
ate.
KEY
: G
M C
S =
Gen
eral
Man
ager
Cor
pora
te S
ervi
ces
G
M C
&DS
= G
ener
al M
anag
er C
omm
unity
& D
evel
opm
ent S
ervi
ces
G
M U
S =
Gen
eral
Man
ager
Urb
an S
ervi
ces
M
PC
= M
anag
er P
eopl
e &
Cul
ture
C
EO =
Chi
ef E
xecu
tive
Offi
cer
Rev
iew
dat
e or
ado
pted
dat
e =
date
of C
ounc
il M
eetin
g N
FA =
no
furth
er a
ctio
n re
quire
d N
ote
all p
olic
ies
to b
e re
view
ed a
nnua
lly.
As
requ
este
d at
the
Dec
embe
r 201
2 m
eetin
g of
the
Audi
t Com
mitt
ee, a
n ad
ditio
nal c
olum
n to
indi
cate
whe
re th
e po
licy
is re
quire
d un
der t
he L
ocal
G
over
nmen
t Act
has
bee
n ad
ded
to th
is ta
ble.
Po
licy
Title
R
equi
red
unde
r LG
Act
R
espo
nsib
ility
La
st
Rev
iew
ed /
Ado
pted
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
Acce
ss to
Dev
elop
men
t Doc
umen
tatio
n
GM
C&D
S
25/0
9/20
12
C88
73
22/1
0/20
13
C94
47
Oct
ober
201
4 La
st re
view
com
plet
ed O
ctob
er
2013
Aged
Car
e
GM
C&D
S
28/0
8/20
12
C88
42
27/0
8/20
13
C93
60
Aug
2014
La
st re
view
com
plet
ed A
ugus
t 20
13
16
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
2
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
Arts
and
REC
RE
ATIO
N
GM
C&D
S
28/0
8/20
12
C88
42
May
201
4 Th
is p
olic
y is
cur
rent
ly b
eing
re
view
ed a
nd w
ill m
ost l
ikel
y be
sp
lit in
to tw
o ne
w p
olic
ies
– Ar
ts
and
Cul
tura
l Dev
elop
men
t Pol
icy
and
Phys
ical
Act
ivity
and
Spo
rts
Polic
y
Asse
t Man
agem
ent
G
M U
S
09/0
7/20
13
C92
77
July
201
4 La
st re
view
com
plet
ed J
uly
2013
Bin
Rep
air a
nd R
epla
cem
ent
G
M U
S
21/7
/200
9 O
2554
Ju
ne 2
014
Polic
y to
be
revo
ked
Blue
ston
e K
erbi
ng
GM
US
19
/6/2
007
July
201
4 To
be
subs
umed
into
Pub
lic
Dom
ain
Stre
etsc
ape
Stra
tegy
Build
ing
Insp
ectio
n
GM
C&D
S
26/6
/201
2 C
8762
22/1
0/20
13
C94
48
Oct
ober
201
4 La
st re
view
com
plet
ed O
ctob
er
2013
Bush
fire
Haz
ard
Man
agem
ent (
prev
ious
ly c
alle
d Fi
re
Prev
entio
n)
GM
C&D
S
25/9
/201
2 C
8872
10/0
9/20
13
C94
00
27/0
5/20
14
C97
31
May
201
5 La
st re
view
ed M
ay 2
014
Car
etak
er
91A
(Loc
al
Gov
ernm
ent
Elec
tions
Act
)
GM
CS
22
/2/2
011
C81
16
08/0
7/20
14
C97
92
July
201
5 La
st re
view
com
plet
ed J
uly
2014
Chi
ldre
n, Y
outh
and
Fam
ilies
GM
C&D
S
28/8
/201
2 C
8842
Au
g 20
14
Last
revi
ew c
ompl
eted
Aug
ust
2013
17
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
3
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
27/0
8/20
13
C93
61
City
of B
urns
ide
Flag
Fly
ing
GM
US
17/2
/200
9 C
S165
4
13/0
8/20
13
C93
33
Augu
st 2
014
Last
revi
ew c
ompl
eted
Aug
ust
2013
Clo
sed
Circ
uit T
elev
isio
n (C
CTV
)
GM
CS
27
/7/2
010
C79
48
July
201
4 R
evie
w c
urre
ntly
bei
ng
unde
rtake
n
Cod
e of
Con
duct
for C
ounc
il M
embe
rs (p
revi
ousl
y C
ode
of C
ondu
ct fo
r Ele
cted
Mem
bers
`) (
refe
r als
o C
ompl
aint
Han
dlin
g Pr
oced
ures
for C
ounc
il M
embe
rs)
63
GM
CS
25
/10/
2011
C
8465
Cou
ncil
revi
ew /
adop
tion
no
long
er
requ
ired.
Legi
slat
ed
Cod
e 1/
9/20
13
– Pa
rliam
ent
revi
ews,
not
C
ounc
il
Cod
e of
Con
duct
for C
ounc
il Em
ploy
ees
(pre
viou
sly
Cod
e of
Con
duct
for E
mpl
oyee
s, S
taff
& As
soci
ates
) 11
0 G
M C
S
25/1
1/20
11
24/0
9/20
13
C94
09
Empl
oyee
s,
Staf
f &
Asso
ciat
es –
G
ifts
and
Bene
fits
Polic
y ad
opte
d 24
/09/
2013
C
9409
and
2.
7 am
ende
d in
the
Cod
e
Cou
ncil
revi
ew /
adop
tion
no
Legi
slat
ed
Cod
e 12
/2/2
014
– Pa
rliam
ent
revi
ews,
not
C
ounc
il
Any
spec
ific
clau
ses
not i
nclu
ded
in m
anda
ted
code
will
nee
d to
be
incl
uded
in e
ither
an
exis
ting
or
new
Pro
toco
l
18
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
4
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
long
er
requ
ired.
Cod
e of
Pra
ctic
e –
Acce
ss to
Mee
tings
and
D
ocum
ents
Pu
blic
co
nsul
tatio
n re
quire
d. S
.92.
GM
CS
9/
8/20
11
Nov
201
5 (w
ithin
12
mon
ths
of
elec
tion)
Last
revi
ewed
Aug
ust 2
011
(with
in12
mon
ths
of la
st e
lect
ion)
Cod
e of
Pra
ctic
e –
Mee
ting
Proc
edur
es
Mee
ting
Reg
ulat
ions
7(
2); A
nnua
l re
view
m
anda
tory
.
GM
CS
29/0
1/20
13
C89
98
July
201
4
Com
mun
ity C
entre
s an
d Fa
cilit
ies
Fees
and
Cha
rges
Su
bsid
ies
G
MC
DS
24
/06/
2014
C
9772
Ju
ne 2
015
Last
revi
ewed
Jun
e 20
14
Com
mun
ity G
arde
ns
G
M U
S
3/2/
2010
S7
313
May
201
4 La
st re
view
ed F
ebru
ary
2010
Com
mun
ity G
rant
s
GM
C&D
S
09/0
7/20
13
C92
74
8/04
/201
4 C
9659
April
201
5 La
st re
view
ed A
pril
2014
Com
plai
nt H
andl
ing
270(
a1)(
b)
GM
C&D
S
22/5
/201
2 C
8719
15/0
4/20
14
A037
0
13/0
5/20
14
C97
10
May
201
5 La
st re
view
ed J
une
2014
Com
plai
nt H
andl
ing
Proc
edur
es fo
r Cou
ncil
Mem
bers
(r
efer
Cod
e of
Con
duct
for C
ounc
il M
embe
rs)
63
GM
CS
27
/05/
2014
C
9730
M
ay 2
015
(with
in 1
2 m
onth
s of
Last
revi
ewed
Jun
e 20
14
19
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
5
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
elec
tion)
Cou
ncil
Wor
king
Par
ty
GM
CS
10/0
9/20
13
C94
02
25/0
2/20
14
C96
00
(May
or
exof
ficio
/ qu
orum
onl
y)
Sept
201
4 La
st c
ompl
ete
revi
ew S
epte
mbe
r 20
13
Cus
tom
er S
ervi
ce
GM
CS
Rev
iew
to b
e un
derta
ken
to
amen
d po
licy
from
OD
& G
/ M
anag
emen
t Pro
toco
l to
be a
C
ounc
il
Dep
utat
ions
GM
CS
10
/06/
2014
C
9752
Ju
ne 2
015
Last
revi
ewed
Jun
e 20
14
Dev
elop
men
t Del
egat
ions
G
M C
&DS
25
/9/2
012
C88
77
24/0
9/20
13
C94
10
Sept
201
4 La
st re
view
ed S
epte
mbe
r 201
3
Dis
cret
iona
ry R
ebat
es o
f Rat
es
GM
CS
25/9
/201
2 C
8875
27/0
5/20
14
C97
23
May
201
5 La
st re
view
ed M
ay 2
015
Elec
ted
Mem
ber T
rain
ing
and
Dev
elop
men
t 80
A –
revi
ew
plan
ann
ually
G
M C
S
26/6
/201
2 C
8766
11
/02/
14
C95
85
Feb
2015
La
st re
view
ed F
ebru
ary
2014
Elec
ted
Mem
bers
(inc
orpo
ratin
g E
lect
ed M
embe
rs
G
M C
S
19/6
/200
7 M
ay 2
015
Last
revi
ewed
May
201
4
20
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
6
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
Roo
m a
nd M
ayor
s Pa
rlour
Pol
icy)
F156
5
Feb
2011
(C
EO)
27/0
5/20
14
C97
32
Elec
ted
Mem
bers
’ Allo
wan
ces
and
Bene
fits
76
(9)
Allo
wan
ces
tabl
e up
date
d an
nual
ly.
S.77
(1)(
b)
polic
y la
pses
at
each
ele
ctio
n.
GM
CS
12
/11/
2012
12/1
1/20
13
Nov
embe
r 20
14
(Allo
wan
ces)
Dec
201
4 (C
ompl
ete
Polic
y)
Last
com
plet
e re
view
Nov
embe
r 20
13
Elec
tion
Sig
ns
G
M C
S
22/2
/201
1
27/0
5/20
14
C97
33
May
201
5 La
st re
view
ed M
ay 2
014
Empl
oyee
s, S
taff
and
Asso
ciat
es –
Gift
s an
d Be
nefit
s (r
efer
als
o C
ode
of C
ondu
ct fo
r Cou
ncil
Empl
oyee
s)
C
EO
24/0
9/20
13
C94
09
27/0
5/20
14
C97
34
May
201
5 La
st re
view
ed M
ay 2
014
Envi
ronm
ent &
Bio
dive
rsity
(for
mer
ly E
nviro
nmen
t)
GM
US
23
/04/
2013
C
9148
24/0
6/20
14
C97
74
June
201
5 La
st re
view
ed J
une
2015
Foot
path
G
M U
S
14/8
/201
2 C
8823
10/0
9/20
13
C94
01
July
201
4 To
be
subs
umed
into
Pub
lic
Dom
ain
Stre
etsc
ape
Stra
tegy
Frau
d an
d C
orru
ptio
n Pr
even
tion
GM
CS
11
/9/2
012
Febr
uary
201
5 La
st re
view
ed F
ebru
ary
2014
21
-
J:\G
MC
CS
\Age
ndas
& M
inut
es\A
udit
Com
mitt
ee\2
014\
4) 2
0 A
ugus
t 201
4\4
Cou
ncil
Polic
y R
evie
w T
rack
ing
tabl
e fo
r Aud
it C
omm
ittee
(EC
M 1
5776
77) -
PD
FIN
AL.
doc
7
Polic
y Ti
tle
Req
uire
d un
der L
G A
ct
Res
pons
ibili
ty
Last
R
evie
wed
/ A
dopt
ed
Nex
t Rev
iew
D
ate
Prog
ress
Com
men
ts o
r C
ompl
eted
Dat
e
C88
58
11/2
/14
C95
90
Hed
ge E
ncro
achm
ent o
nto
Roa
d R
eser
ve
GM
US
19
/6/2
007
July
201
4 To
be
subs
umed
into
Pub
lic
Dom
ain
Stre
etsc
ape
Stra
tegy
Hire
of C
omm
unity
Ope
n S
pace
and
Fac
ilitie
s
GM
CD
S
12/1
1/20
13
C94
81
Nov
201
4 La
st re
view
ed N
ovem
ber 2
013
Inte
rnal
Fin
anci
al c
ontro
ls
125
GM
CS
28
/08/
2012
C
8846
Se
pt 2
014
Last
revi
ewed
Aug
ust 2
012
Inte
rnal
Rev
iew
of C
ounc
il D
ecis
ions
Pro
cedu
re
270(
1)
GM
CS
18
/1/2
011
C80
77
May
201
4 La
st re
view
ed J
anua
ry 2
011
Kerb
side
Was
te M
anag
emen
t
GM
US
31
/7/2
012
C88
10
22/0
7/20
14
C98
05
July
201
5 La
st re
view
ed J
uly
2014
Leas
ing
& Li
cens
ing
of C
omm
unity
Fac
ilitie
s
GM
US
24
/01/
2012
IE
0005
12/1
1/20
13
C94
81
Nov
201
4 La
st re
view
ed N
ovem
ber 2
013
Libr
ary
GM
C&D
S
28/8
/201
2 C
8842
27/0
8/20
13
C93
76
Aug
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Febr
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201
5 La
st re
view
ed F
ebru
ary
2014
27
-
28
-
Audit Committee Agenda Item 20 August 2014
Item No: 5.1 To: Audit Committee Date: 20 August 2014 Author:
Kenneth Ng – Internal Audit Manager General Manager and
Division
Paul Deb – Chief Executive Officer Office of the CEO
Contact: 8366 4263 Subject: ANNUAL REVIEW OF THE INTERNAL AUDIT
PLAN
(OPERATIONAL) Attachments: A. 3-Year Internal Audit Plan Prev.
R
