Audit

Council is committed to ensuring its internal and external accountability requirements are met as outlined in the Local Government Act 2009 and Local Government Regulation 2012.

Audit committee

In addition to the five specialist standing committees and the Strategic Advisory Reference Group Committee, Council also has an Audit Committee.

In accordance with the requirements of the Local Government Act 2009 and Local Government Regulation 2012, Council’s Audit Committee meets quarterly to monitor, review, and make recommendations for action or improvement to Council. To maintain compliance with the legislative requirements, Council’s Audit Committee consists of two Councillors and two external members, with one of the external members holding the chair position. the 2021/22 year the Audit Committee members were: • Eric Muir (Chair until 31 December 2021) • Paul Shipperly (Chair from 1 January 2022) • Mayor Mosby • Councillor Fell

This year the Audit Committee focused on policies and procedures, financial sustainability, and risk and governance.

Internal audit

Council’s internal audit function provides independent and objective assurance of organisational operations. It brings a systematic and disciplined approach to the evaluation and management of our risk management controls and governance processes. The internal audit function works collaboratively with Council’s executive leadership team and management to recommend improvements to systems, processes, work practices, compliance, and business effectiveness. The internal audit function is outsourced to Pacifica Chartered Accountants.

The Internal Audit Plan sets outs the objectives for the financial year. The Plan is reviewed annually by Council’s executive leadership team and Audit Committee to ensure it continues to align with organisational needs and our Corporate Risk Register. Council’s 2021/22 Internal Audit Plan included the following components: • Capital works program development, delivery and reporting • Review of childcare operations – financial and operational • Review of aged care services • Audit issues register review The commencement of these projects was delayed due to COVID-19 and associated travel restrictions. They will be continuing into the 2022/23 financial year.