Annual Report 2019-20

          Noosa Shire Council                                                                                                                                                               2019 - 20 Annual Report



  Audit and Risk Committee                                                                                  The audits were undertaken by specialist external providers. Council has in place a number of systems
                                                                                                            and processes to ensure that recommendations resulting from its internal audits are appropriately
  In accordance with Subdivision 2 of the LG Regulation, Council conducts Audit and Risk Committee
                                                                                                            actioned and implemented into day-to-day operations.
  meetings to promote good corporate governance through the provision of independent advice
  and counsel on audit and risk management issues covering a wide range of Council operations and
  projects.                                                                                                 Grants
  Under Council’s Audit and Risk Committee Charter, a key duty of the Committee is to provide               Council provides a range of services to assist not-for-profit (volunteer) organisations to meet
  reasonable assurance to Council that its core business goals and objectives are being achieved in         community needs. As such, Council’s grants are intended to help organisations and individuals to
  an efficient and economical manner, within an appropriate framework of internal control and risk          meet community and environmental needs, build community skills and resilience and develop and
  management.                                                                                               maintain community infrastructure.
  Four formal Audit and Risk Committee meetings were held throughout the period. The Audit and Risk         Council’s grants for the period were managed in accordance with several policies including, Council’s
  Committee comprises of two councillor members and two expert independent external members.                Community Grants Policy, which was updated and endorsed by Council on 21 May 2020 to align with
  Post-election, the Audit and Risk Committee reviewed the terms of its Charter and membership. As          Council’s Social Strategy. Additionally, Council’s Environment Grants Policy was updated and adopted
  such, the members of Council’s Audit and Risk Committee are:                                              by Council on 21 February 2019 and Council’s Economic Development Grants Policy was endorsed by
  • Mayor Clare Stewart                                                                                     Council in November 2017.
  • Cr Amelia Lorentson                                                                                     The Community Grants Policy does not apply to sponsorships, donations, advertising, naming rights
  • Scott Williams (Chair)                                                                                  and service level agreements. The outcomes of this Policy include:
  • Tim Cronin                                                                                              •	Providing community organisations and individuals (for Regional Arts Development Funds only)
                                                                                                               with financial support to meet identified community needs;
                                                                                                            • Building community skills and resilience;
  Internal Audit
                                                                                                            • Developing and maintaining sustainable community infrastructure;
  Under section 105 of the LG Act, Council has established an efficient and effective internal audit
                                                                                                            •	Providing opportunities for community organisations to leverage Council’s financial assistance to
  function that will provide independent, objective assurance and appropriate services designed to add
                                                                                                               obtain funding from other sources; and
  value and improve Council’s operations
                                                                                                            •	Providing opportunities for community organisations to deliver on Council’s strategic goals
  On 19 March 2020, Council adopted changes to the Internal Audit Policy (previously adopted by                and identified key initiatives, such as Council’s Corporate Plan, Noosa Social Strategy and Local
  Council in December 2018) which provides the framework for the conduct of the internal audit                 Economic Plan.
  function of Council as endorsed by the Audit and Risk Committee.
                                                                                                            Council’s Environment Grants Policy aims to continue to support and collaborate with the community
  The Policy seeks to achieve the following outcomes in undertaking the annual Internal Audit Plan:         to achieve significant environmental outcomes that align with Council’s key environment strategies
  •	Assess and evaluate Council’s processes, procedures and internal control environment to assist         and plans. The outcomes of this Policy include:
     with the management of operational risks;                                                              •	Implementation of Council’s key environment strategies and plans, and the actions within them,
  •	Appraise the relevance, reliability and integrity of management, business systems, financial and          that are appropriately delivered through grants;
     operating records and reports;                                                                         •	Increased capacity of local groups through a collaborative approach to environmental
  •	Assist the Chief Executive Officer and Council in the effective discharge of their responsibilities       management; and
     by providing them with analyses, appraisals, recommendations and information concerning the            •	Increased funding directed to environmental activities through the opportunities of community
     activities reviewed;                                                                                      groups/organisations to leverage extra funding or resources.
  •	Review compliance with Council policies and procedures, legislative requirements and regulations;      A total of $1,308,115.67 was supplied by Council through grants for the period. Table 15 below
     and,                                                                                                   provides a summary of the grants for the period.
  • Provide outcomes that will generally improve practices across Council.
  Council’s Internal Audit Plan for each financial year is developed having regard to current operational
  risks and is reviewed and adopted by the Audit and Risk Committee. Council’s internal audits are
  conducted in accordance with Council’s Internal Audit Terms of Reference and Internal Audit Policy.
  The Internal Audit activities undertaken for the period include the following:
  • Financial Delegations of Authority; and,
  • Contractor Management and WH&S Management of Contractors.


Page 44                                                                                                                                                                                                        Page 45