Open
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Responsive GOVERNMENT
Council is committed to ethical and transparent leadership and a robust governance framework that supports a customer-first focus and the delivery of ‘value-for-money’ services to the Scenic Rim community. PROVIDING ASSURANCE Scenic Rim Regional Council’s Audit and Risk Committee provides independent assurance and assistance to Council on: •
the risk, control and compliance framework
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Council’s Strategic and Operational Risk Registers
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Council’s Risk Management Systems, and
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Council’s external accountability responsibilities as prescribed by the Local Government Act 2009 and the Local Government Regulations 2012.
It comprises four members, two internal members – Mayor Greg Christensen and Councillor Nigel Waistell - and two independent external members – Jason Evans (Chair) and Amanda Pafumi. The committee does not replace or replicate established management responsibilities and delegations, the responsibilities of other executive management groups within Scenic Rim Regional Council, or the reporting lines and responsibilities of external audit functions.
Council has a focus on continuous improvement and its internal audit function supports the move towards more efficient and effective processes and systems. Through the internal audit role, Scenic Rim Regional Council has the following goals: •
assurance that processes and internal controls are in place to ensure accountability and compliance
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assurance that Council’s systems and governance produce expected outcomes
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identification of opportunities for improved performance and efficiencies, and
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identification of processes to reduce Council’s risks.
Scenic Rim Regional Council’s internal auditors were BDO Australia (Brisbane)*. As Council’s contracted internal auditor, BDO Australia (Brisbane) was responsible for: 1. reporting to the Chair of the Audit and Risk Committee or the Chief Executive Officer (recognising that the primary reporting relationship is to the Audit and Risk Management Committee)
As required by legislation, it provides prompt and constructive reports on its findings directly to Council. The committee is directly responsible and accountable to the full Council for the exercise of its duties and responsibilities. In carrying out its duties and responsibilities, the committee must at all times recognise that primary responsibility for management of Scenic Rim Regional Council rests with the Chief Executive Officer.
2. p reparation and development of an annual audit plan, in conjunction with the Audit and Risk Committee, based on Queensland Treasury’s Audit Committee Guidelines, which also incorporate a risk-based approach
In discharging its responsibilities, the committee has the authority to:
4. c ompletion of fully detailed working papers and internal audit reports, or such reports as may be required, and
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conduct or authorise investigations into matters within its scope of responsibility
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access information, records and personnel of Scenic Rim Regional Council for such purpose
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request the attendance of any employee, including executive staff, at committee meetings
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conduct meetings with Scenic Rim Regional Council’s internal and external auditors, as necessary, and
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seek advice from external parties, as necessary.
3. preparation of an internal audit program in conjunction with the Audit and Risk Committee, which includes the scope and objectives of internal audits
5. carrying out the internal audit function within contemporary developments in auditing, local government, public sector and management philosophies and best practices.
SCENIC RIM REGIONAL COUNCIL 2018-19 ANNUAL REPORT
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