6.0 REPORTS · 6.1 RISK DASHBOARD REPORT – MARCH 2017. Attachment 1 – Risk Dashboard Report – March 2017 . Risk Control ... The Plan covers the three years ending 30 June 2020,

SHIRE OF AUGUSTA MARGARET RIVER AUDIT AND RISK MANAGEMENT COMMITTEE 8 MARCH 2017

6.0 REPORTS 6.1 RISK DASHBOARD REPORT – MARCH 2017

Attachment 1 – Risk Dashboard Report – March 2017

Risk ControlModerate Adequate

Current Issues / Actions / Treatments Due DateDevelop a fuel usage procedure Jun-18

Review Petty Cash Request form Dec-17

Include acknowledgement of Code of Conduct as part of annual Employee Performance Appraisal Dec-17

Risk ControlHigh Inadequate

Current Issues / Actions / Treatments Due Date

Develop Operational Plans (Waste Mgt - Operational, Environmental & Contingency) Jun-17

Develop additional sections of the Climate Change Response Plan ( as per the Climate Change Response

Framework)Jun-17

Develop an Environment and Sustainability Strategy Jun-17

Risk ControlLow Adequate

Current Issues / Actions / Treatments Due DateArrange external advice on IT Security (Cybercrime) Dec-17

Develop Litigation/Claims Policy, Fraud Control Policy and Whistleblower Policy Jun-18

Develop a Security Control Plan Jun-18

Risk ControlHigh Adequate


Agenda item for Audit and Risk Management Committee on effectiveness of compliance (implement at

completion of compliance manual)Dec-16

Risk ControlLow Adequate

Current Issues / Actions / Treatments Due DateNo current actions required





Complete the Marketing and Communications Strategy Jun-17


Current Issues / Actions / Treatments Due DateNo current actions


Current Issues / Actions / Treatments Due DateComplete Bushfire Risk Management Plan May-17

Complete asset register, risk register and treatment schedule in the Bush Fire Risk Management System Jun-17

Develop BCP across organisation (Waste) Dec-17

Manager Works

Bushfire Risk Planning Coordinator

Shire of Augusta Margaret River Risk Dashboard Report

March 2017Executive Summary

Being the Shire's first report under the introduced risk management framework , focus is on embedding and driving continual improvement.

Future reports will continue to provide relevant insight and recommendations to assist governance activities for the Executive Leadership Team.

It is supported by the attached documents that were produced through and workshops on the 11th August and ensuing discussions.

1. Risk Profiles for the 16 themes discussed.

2. Risk Management Policy amendments and Procedures.

Recommendations

Embedding

1. Arrange for Procedures to be endorsed and adopted.

Risk Profiles

1. Discuss and review the attached Risk Profiles Review and approve all Risk Profiles (from a Risk & Control perspective).

2. Confirm Current Issues / Actions / Treatments (Responsibility & Due Date)

Misconduct

Business & community disruption

Responsibility

Responsibility

Manager Corporate Services

Bushfire Risk Planning Coordinator

Manager Human and Community Services

Manager Environmental Health,Waste and

Inadequate environmental managementResponsibility


Ranger Services

Manager Planning

Manager Planning

External theft & fraud (inc. Cyber Crime)ResponsibilityICT Coordinator


Manager Asset Services

Failure to fulfil statutory, regulatory or compliance requirementsResponsibility

Governance Officer

Providing inaccurate advice / informationResponsibility

Inadequate document management processesResponsibility

Inadequate engagement practicesResponsibility

Marketing & Events Officer

Inadequate asset sustainability practicesResponsibility

Shire of Augusta Margaret River Risk Dashboard Report

March 2017Risk Control

Moderate AdequateCurrent Issues / Actions / Treatments Due Date

No current actions required


Current Issues / Actions / Treatments Due DateDevelop a Security Audit Procedure Dec-17

Include acknowledgement of IT Security Program as part of annual Employee Performance Appraisal Dec-17




Current Issues / Actions / Treatments Due DateReview Issues Handling Procedure Jun-18




Current Issues / Actions / Treatments Due DateReview Purchasing Policy Dec-17



Review implications of a Regional Event Management Strategy (ie. Capacity planning) Jun-17

Review Event Policies (strategic direction rather than procedures) Jun-17

Errors, ommisions & delaysResponsibility

Failure of IT &/or communication systems and infrastructureResponsibilityICT Coordinator

Manager Human and Community Services

Inadequate safety and security practicesResponsibility

Ineffective employment practicesResponsibility

Inadequate project / change managementResponsibility

Inadequate supplier / contract managementResponsibility


Ineffective management of facilities / venues / eventsResponsibility


Ranger Services


Ranger Services


6.0 REPORTS 6.3 STRATEGIC INTERNAL AUDIT PLAN

Attachment 1 – Strategic Internal Audit Plan

January 2017

STRATEGIC INTERNAL AUDIT PLAN

For the five years ending 30 June 2022

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Table of Contents 1. Executive Summary ........................................................................................................................................ 3 1.1. Preparing the Strategic Audit Plan ............................................................................................................. 3 1.2. Audit Plan Period ........................................................................................................................................ 3 1.3. The Role of Internal Audit .......................................................................................................................... 3 1.4. Internal Audit Services ................................................................................................................................ 3 1.5. Audit Planning Approach ............................................................................................................................ 4 2. Key Issues........................................................................................................................................................ 4 2.1. Meeting legislative requirements............................................................................................................... 4 2.2. Implementation of appropriate risk management ..................................................................................... 4 2.3. Establishment of adequate control systems .............................................................................................. 4 2.4. Implementation of appropriate governance processes and procedures ................................................... 4 3. Internal Audit Methodology ........................................................................................................................... 5 3.1. Specific Objectives ...................................................................................................................................... 5 3.2. Partnership Approach ................................................................................................................................. 5 4. Internal Audit Risk Assessment ...................................................................................................................... 6 4.1. Approach to Risk Assessment ..................................................................................................................... 6 4.2. Guidance as to Risk Classification ............................................................................................................... 6 5. Internal Audit Strategic Audit Plan ................................................................................................................. 7 6. Measurement of Internal Audit Effectiveness .............................................................................................19 6.1. Effective Measures ...................................................................................................................................19 7. Internal Audit Reporting ...............................................................................................................................19 7.1. The Audit and Risk Management Committee ..........................................................................................19 7.2. Reporting of Audit Results ........................................................................................................................19 8. Fee Quotation ...............................................................................................................................................21

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1. Executive Summary

1.1. Preparing the Strategic Audit Plan At the request of the Chief Executive Officer (“CEO”) of the Shire of Augusta - Margaret River , AMD Chartered Accountants (“AMD”) has developed a five year Strategic Internal Audit Plan (“the Plan”) for the Shire of Augusta - Margaret River. We understand that upon acceptance of the Plan, an Internal Audit Contract will be offered for a three year period, with the option of extending the appointment for a further two years at the discretion of Shire of Augusta – Margaret River.

1.2. Audit Plan Period The Plan covers the three years ending 30 June 2020, with the additional two year period should Council wish to extend the Contract.

1.3. The Role of Internal Audit The Institute of Internal Auditors Code of Ethics states:

“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.”

Therefore AMD’s role is to operate as an independent appraisal function to Shire of Augusta - Margaret River for the review of operations and effectiveness of systems and controls, as a service to the Shire of Augusta – Margaret River CEO, Audit and Risk Management Committee and Council.

1.4. Internal Audit Services The Institute of Internal Auditors Professional Practices Framework identifies three broad categories in respect to Internal Audit as follows:

Risk Management “The internal audit activity should assist the organisation by identifying and evaluating significant exposures to risk and contributing to the improvement of risk management and control systems.”

Controls “The internal audit activity should assist the organisation in maintaining effective controls by evaluating their effectiveness and efficiency and by promoting continuous improvement.”

Governance “The internal audit activity should assess and make appropriate recommendations for improving the governance process in its accomplishment of the following objectives:

Promoting appropriate ethics and values within the organization. Ensuring effective organisational performance management and accountability. Effectively communicating risk and control information to appropriate areas of the

organisation. Effectively coordinating the activities of and communicating information among

the Council, external and internal auditors and management.”

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1.5. Audit Planning Approach To be effective, internal audit needs to contribute to the achievement of Shire of Augusta - Margaret River’s objectives and statutory requirements, understanding its critical success factors and the key risks and barriers to achieving these.

To develop this Plan, the following activities were conducted:

Review of Shire of Augusta - Margaret River ’s Annual Report for 2016 and previous audited financial statements;

Review of risk management policies and procedures and other relevant policies as available on Council’s website and obtained during recent internal audits and reviews;

The focus of the above reviews is to determine the short and medium term objectives and risks relevant to each area of operations; and

The results of the review were collated and a list of potential audit areas developed and ranked in order of risk to the Shire of Augusta - Margaret River.

This draft plan will be discussed with Shire of Augusta - Margaret River management and endorsed by the CEO and / or Audit Committee, prior to adoption and implementation.

2. Key Issues

It is essential that a modern Internal Audit function addresses the critical risk and key issues facing the organisation. From our knowledge of Shire of Augusta - Margaret River we have identified the following issues that are critical to the ongoing success of Shire of Augusta - Margaret River.

2.1. Meeting legislative requirements Shire of Augusta - Margaret River has to comply with a large number of statutory requirements including but not limited to the Local Government Act 1995 and Local Government (Financial Management) Regulations 1996. These compliance activities can at times be intensive and sometimes detract key staff from focusing on core activities.

2.2. Implementation of appropriate risk management The systematic and effective management of risk is critical to the successful achievement of strategic goals. Shire of Augusta - Margaret River ’s challenge is to develop an appropriate risk management framework that embeds risk management into the key decision making processes so that risk is properly considered during the deliberations leading up to a decision. In this manner, risk management becomes part of the management process rather than an after thought addressed much later.

2.3. Establishment of adequate control systems Shire of Augusta - Margaret River’s control environment and system in place are critical to the successful achievement of strategic goals. Shire of Augusta - Margaret River’s challenge is to design, implement and monitor appropriate internal controls in order to ensure the following:

Reliable financial and operational information is available at all times;

Internal controls are effective and efficient;

Controls are in place to safeguard assets; and

Controls are in place to ensure compliance with laws, regulations and contracts. .

2.4. Implementation of appropriate governance processes and procedures The systematic and effective implementation of an appropriate Corporate Governance framework is critical to the successful achievement of strategic goals. Shire of Augusta - Margaret River’s challenge is to develop an appropriate Corporate Governance framework that considers organisational ethics, values, performance management and accountability.

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Internal Audit Role

3. Internal Audit Methodology

3.1. Specific Objectives Specific objectives of Internal Audit are:

To form a partnership approach to assist the Audit and Risk Management Committee and the CEO to achieve objectives and discharge their responsibilities;

To provide assurance as to the reliability of accounting and financial management information;

To provide assurance as to the protection of assets and resources;

To provide assurance as to compliance with legislative and funding requirements, policies and procedures; and

To provide independent advice to improve Shire of Augusta - Margaret River’s operational effectiveness, efficiency and economy.

To meet the above objectives, Internal Audit should:

Provide appropriate skills to enable the conduct of high quality audits;

Provide an appropriate balance of management, financial, operational and information technology skills amongst Internal Audit staff; and

Optimise the use of information technology and other tools to enable audits to be performed in the most efficient and effective manner.

All Internal Audits will be performed in accordance with the professional standards of the Institute of Internal Auditors of Australia.

3.2. Partnership Approach To achieve the Internal Audit objectives audits would normally be structured into key service groups in order to provide a comprehensive but cohesive audit service. In this way the overall audit service is consultative, risk-based and objective-driven to provide a partnership approach and a quality service to management.

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Audit Approach to Risk Assessment

4. Internal Audit Risk Assessment

4.1. Approach to Risk Assessment In developing this Plan, AMD has adopted a risk assessment approach based on auditor judgement rather than using computerised planning tools. In conjunction with management, auditable activities were defined in terms of the business risks, critical success factors and specific risk-based criteria. The criteria used to rank each area are as follows:

Criteria Reason for inclusion

Materiality/size High priority was given to areas which involved larger dollar amounts

Strategic Importance for Shire of Augusta - Margaret River

Effort directed towards activities that are significant to the achievement of corporate objectives

Control Environment Consideration was given to the status of the current control environment

Inherent Risk The level of risk associated with the nature of the underlying assets or the operations conducted by the activity

Regulatory Compliance It is compulsory to comply with relevant legislation and regulations due to the nature of the industry.

4.2. Guidance as to Risk Classification Our guidance to risk classification when performing the Shire of Augusta - Margaret River’s internal audit review is based on the following: Risk is the probability that an event or action may adversely effect the organisation. Risk is assessed based on the relationship between consequence and likelihood.

Consequence is the severity of the impact that would result if the event were to occur.

Likelihood is the chance that the event may occur given knowledge of the organisation and its environment.

Our risk rating for each audit issue was based on the following table:

Consequence

Likelihood Insignificant

Significant

Highly Significant

Low L M M

Medium L M H

High L H H

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Internal Audit Strategic Audit Plan

5. Internal Audit Strategic Audit Plan 1 July 2017 to 30 June 2022 Based on knowledge of operations, requests provided by management and previous internal audits undertaken, the internal audit cycle as set out as follows will be adopted for Shire of Augusta - Margaret River. The proposed allocation of audit days is designed to focus audit resources according to business, assessment of the auditable risk, audit objectives and planned audit coverage. Based on management’s request, we have included internal audit modules to be assessed for 2018, 2019, 2020, 2021 and 2022. The internal audit reviews will incorporate the requirements of the Audit Regulation 17 Review as required by section 17 of the Local Government (Audit) Regulations 1996 and the Financial Management System Review as required by section 5(1) of the Local Government (Financial Management) Regulations 1996 as per the below table, in addition to other internal additional areas as advised by management. Detailed procedures we will perform in respect to each of the internal audit reviews are outlined below.

Auditable Areas

Proposed

2017-18 2018-19 2019-20 2020-21 2021-22

Previous recommendations follow up – internal audit

Previous recommendations follow up – external audit

Internal Audit Review, including statutory Financial Management Regulation Review

`

Internal Audit Review, including statutory Audit Regulation 17 Review (*)

Planning

Review and Reporting

(*) – Previously completed November 2016. We confirm the timing of the Audit Regulation 17 Review as required by section 17 of the Local Government (Audit) Regulations 1996 and the Financial Management System Review as required by section 5(2) of the Local Government (Financial Management) Regulations 1996 comply with the timing as specified within each relevant Regulation section. We will review the audit modules to be assessed in each year of the rolling Strategic Internal Audit Plan, and amend the above as required based on discussions with management and / or the CEO.

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SHIRE OF AUGUSTA MARGARET RIVER INTERNAL AUDIT

Detailed procedures in order to assess the above internal audit modules are outlined below:

INTERNAL AUDIT MODULES

Board Area Including but not limited to review of the following areas:

Internal Audit Review including Financial Management System Review Local Government (Financial Management) Regulation 1996

The internal audit review will incorporate the areas specified by Regulation 5(1) of the Local Government (Financial Management) Regulations 1996 plus detailed reviewed of human resources and contract compliance and vested land management, including property and lease management.

The scope of the Financial Management System Review as required by Regulation 5(1) of the Local Government (Financial Management) Regulations will incorporate an assessment of the appropriateness and effectiveness of Council’s financial management systems and procedures, ensuring:

o The proper collection of all money owing to the Local Government; o The safe custody and security of all money collected or held by Local Government; o The proper maintenance and security of the financial records of the Local Government (whether

maintained in written form or by electronic or other means or process); o Proper accounting for municipal or trust; o Revenue received or receivable; o Expenses paid or payable; and o Assets and liabilities. o Proper authorisation for the incurring of liabilities and the making of payments; o Maintenance of payroll, stock control and costing records; and o Preparation of budgets, budget reviews, accounts and reports required by the Act or these regulations.

Examples of the procedures we will undertake in order to assess the appropriateness and effectiveness of Council’s Financial Management Systems are (but not limited) to the following:

Document financial systems detailing controls, procedures and reconciliations in relation to all sources of income;

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Site visits to all cash collection points (other than the Shire of Augusta - Margaret River administration building) to review the controls and procedures over the collection, receipting, recording and banking of cash collected offsite. From inquiries of management, we have ascertained the following sites are to be reviewed (if available):

o David Road Recycling and Waste management Facility; o Turner Caravan Park; o Flinders Bay Caravan Park; o Augusta Shire Office; o Augusta Museum; o Margaret River Library; and o Margaret River Recreation Centre.

Test collection, receipting, invoicing and posting procedures over cash receipts on a sample basis;

Review credit control procedures in respect to sundry debtors and rates debtors;

Review the security of cash and banking procedures to ensure the appropriate controls and procedures are in place;

Review of compliance with investment policy;

Site visit to the Margaret River depot to review security over stocks held and allocation / costings of stocks used (including fuel and inventory stocks);

Review of payroll controls and procedures to ensure effective controls are in place, and complete tests on a sample basis to ensure these controls were operating effectively;

Review of controls and procedures over the authorisation of purchase orders and making of payments, with a sample of payments tested;

Review of credit card processes and procedures, and testing transactions on a sample basis;

Review the procedures for preparation of monthly accounts and general ledger account reconciliations;

Review the procedures for preparation of the annual Financial Statements and annual Budget, including assessment of accounting policy, notes and applicable reporting requirements and efficiency of the process;

Review the budget review to ensure compliance with Regulation 33A of the Local Government (Financial Management) Regulations 1996 and assessment of budgetary expenditure controls in place;

Detailed analysis and testing to review the allocation of overheads and administration costs;

Review of registers maintained (including key register, tender register etc) and review of Council minutes;

Review of vested land register, including property management and lease management procedures;

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Review policies and procedures in respect to insurance, recording claims and insuring newly acquired assets; and

Review processes in respect to BAS, FBT Return and other statutory returns preparation.

Examples of the procedures we will undertake in order to assess human resources and contract compliance are (but not limited) to the following:

Review of existing HR procedures manual;

Identification and review of relevant legislative and internally imposed requirements relating to human resources including Local Government Act and Regulations, Awards, EBA, OSH requirements, internal contracts, code of conduct (Councillor and employee), budgetary salary position matrix, staff incident and complaint reporting mechanisms etc;

Recruitment procedures including setting up of new employees;

Setting pay rates, staff performance and pay reviews;

Payroll recording and payment procedures, including timesheet authorisation, timesheet data entry; payroll processing and payment authorisation procedures;

Disciplinary and termination procedures;

Management of leave entitlements, including use of leave forms, authorisation of leave forms, processing and reconciliation of employee provisions on a regular basis;

Payroll deductions, including employee authorisation and documentation;

Superannuation and group tax deduction payments; and

Termination payments, including review and authorisation prior to payment.

Examples of the procedures we will undertake in order to assess vested land management including property and lease management are (but not limited) to the following:

Review of freehold and vested land registers ensuring up to date; Review title deeds for a sample of freehold properties; Assessment of whether vested land is utilised for the correct purposes;

Review of property lease register, ensuring up to date; Select a sample of leased properties from the lease register and:

o Review leases for leased properties ensuring properly authorised and executed;

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o Review lease management procedures ensuring leases are regularly followed up with rent adjustments made on a timely basis, lessee insurance requirements met and other specific obligations as outlined within the lease agreement are complied with;

o Enquire in respect to property utility and use charges ensuring on-charging compliant with lease agreements;

o Consider rates of return received on investments compared to arm’s length market rates, including a review of discounted / peppercorn lease arrangements;

Enquire in respect to vacant properties (if any) and the reason for the vacancy;

Assessment of adequacy of land inspection frequency and checklists;

Assessment of land and building maintenance plans, ensuring up to date;

Ensure a recent capital upgrade in respect to a building has complied with procurement procedures;

Assessment of land and building insurance requirements, ensuring up to date and adequately insured;

Assessment of environmental considerations and compliance with any specific laws or regulations; and

Assessment of heritage listed properties (if any) to ensure managed in accordance with statutory requirements.

Internal Audit Review including Audit Regulation 17 Review Local Government (Audit) Regulations 1996

The internal audit review will incorporate the areas specified by Regulation 17 of the Local Government (Audit) Regulations 1996 plus detailed reviewed of occupational health and safety compliance, security and emergency procedures, vehicle fleet management and project development and management.

The scope of the review is based on Regulation 17 of the Local Government (Audit) Regulations 1996 which requires:

o The CEO to review the appropriateness and effectiveness of a Local Government’s systems and procedures in relation to –

o Risk management; o Internal Controls; and o Legislative Compliance. o The review may relate to any or all of the matters referred to in sub-regulation 1(a), (b) and (c), but each

of those matters is to be the subject of a review at least once every two years; o The CEO is to report to the audit committee the results of that review.

The review is based on (i) “Audit in Local Government” Operational Guidelines, (ii) Section 7 of the Western

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Australian Local Government Accounting Manual, and (iii) Australian / New Zealand Risk Management Principles and Guidelines AS/NZS ISO 31000:2009.

Risk Management As part of our review in respect to risk management, we will perform the following procedures:

Reviewing whether the Local Government has an effective risk management system and that material operating risks to the Local Government are appropriately considered;

Reviewing whether the Local Government has a current and effective business continuity plan (including disaster recovery) which is tested from time to time;

Assessing the internal processes for determining and managing material operating risks in accordance with the local government’s identified tolerance for risk, particularly in the following areas:

o Potential non-compliance with legislation, regulations and standards and local government’s policies; o Important accounting judgements or estimates that prove to be wrong; o Litigation and claims; o Misconduct, fraud and theft; and o Significant business risks, recognising responsibility for general or specific risk areas, for example,

environmental risk, occupational heal and safety, and how they are managed by the local government;

Obtaining regular risk reports, which identify key risks, the status and the effectiveness of the risk management systems, to ensure that identified risks are monitored and new risks are identified, mitigated and reported;

Assessing the adequacy of Local Government processes to manage insurable risks and ensure the adequacy of insurance cover, and is applicable, the level of self insurance;

Reviewing the effectiveness of the local government’s internal control system with management and the internal and external auditors;

Assessing whether management has controls in place for unusual types of transactions and/or any potential transactions that might carry more than an acceptable degree of risk;

Assessing the local government’s procurement framework with a focus on the probity and transparency of policies and procedures/processes and whether these are being applied;

Assessing Audit Committee meeting practices ensuring periodically meeting with key management, internal and external auditors, and compliance staff, to understand and discuss any changes in the local government’s control environment;

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Ascertaining whether fraud and misconduct risks have been identified, analysed, evaluated, have an appropriate treatment plan which has been implemented communicated, monitored and these is regular reporting and ongoing management of fraud and misconduct risks;

Detailed review of information technology systems to assess physical security, access security, data backups, contingency plans, compliance and systems development; and

Review of risk mitigation strategies regarding community and complaints handling procedures.

Internal Controls As part of our review in respect to internal controls, we will perform the following procedures:

Review of segregation of roles and functions, processing and authorisation controls;

Review of documented policies and procedures;

Assessing approval of documents, letters and financial records;

Assessing management internal reviews undertaken in respect to comparison of internal data with external sources of information;

Assessing security controls in respect to physical access to assets and records;

Assessing security controls in respect to computer applications and information systems (general and application IT controls);

Assessing access limits placed on data files and systems;

Assessing whether the maintained and review of financial control accounts and trial balances is regular and appropriate;

Assessing key management internal reviews undertaken in respect to comparison and analysis of financial results with budgeted amounts;

Assessing key management internal reviews undertaken in respect to the arithmetical accuracy and content of records;

Assessing controls in respect to purchasing and payment of accounts;

Assessing reporting, review and approval of financial payment and reconciliations;

Assessing physical cash and inventory count records when compared to accounting records; and

Review of funding application and management strategies including compliance with best practice and stated policy.

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Legislative Compliance As part of our review in respect to legislative compliance, we will perform the following procedures:

Assessing internal monitoring of compliance with legislation and regulations;

Assess the local government’s completion of the annual Compliance Audit Return and reporting the results of that review to the Audit Committee and Council;

Assess communications between key management and the Audit Committee to ensure the Audit Committee is informed in respect to the effectiveness of the local government’s compliance and recommendations for changes as required;

Reviewing the local government’s procedures in respect to receiving, retaining and handling complaints, including confidential and anonymous employee complaints;

Reviewing key managements internal review processes in respect to the identification of adverse trends and management plans to address these;

Reviewing management’s compliance with statutory documents including budgets, annual reports, asset management, long term plans etc.

Reviewing management disclosures in financial reports of the effect of significant compliance issues (if any);

Ensuring the internal and / or external audit contracts include an assessment of compliance and ethics risks in the development of the audit plan and in the conduct of audit projects, and report compliance and ethical issues to the Audit Committee; and

Review of the Audit Committee’s processes and procedures in respect to compliance with legislative and regulatory compliance ensuring no misuse of position through adequate disclosure of conflicts of interest.

As part of our review, we will compare Shire of Augusta - Margaret River current systems and procedures to Local Government best practice as outlined within the Local Government Guidelines issued by the Department of Local Government and Communities, in particular Local Government Operational Guideline number 09 – Audit in Local Governments and the Local Government Accounting Manual (section 7). Examples of the procedures we will undertake in order to assess occupational health and safety compliance are (but not limited) to the following:

Assessment of existing documented occupational health and safety policies and procedures, ensuring compliant

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and up to date;

Assessment of communication and consultation of occupational health and safety procedures to staff, contractors, volunteers and other relevant stakeholders;

Assessment of the allocation of responsibility for occupational and safety to a “Responsible Officer” or Safety Committee;

Review of periodic assessments completed regarding occupational health and safety, for example work spaces, lighting etc

Review of fire safety procedures, including assessment of periodic fire drills;

Review of first aid kits, first aid officer accreditations and training records, ensuring up to date;

Review occupational and safety risk management programs (hazard identification, risk assessment and control of risks);

Review of occupational and safety reporting mechanisms; and

Review of any independent hazard and safety accreditation audits completed. Examples of the procedures we will undertake in order to assess security and emergency procedures are (but not limited) to the following:

Assessment of current security policies and procedures;

Review of security contracts in place with external providers, including communication of security contact details with relevant stakeholders;

Review of reporting mechanisms regarding threats to se3curity;

Assessment of a recent security threat ensuring compliance with stated policy and best practice;

Review of current emergency plans ensuring appropriately reviewed, up to date and authorised;

Assessment of mechanisms to ensure the emergency plans are communicated to staff, contractors, volunteers and other relevant stakeholders;

Assessment of compliance with applicable laws, legislation and access rights;

Review of remote access controls;

Assessment of regularly testing of emergency plans; and

Review of recent emergency / incident to ensure compliance with emergency plans and post incident evaluation completed.

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Examples of the procedures we will undertake in order to assess vehicle fleet management are (but not limited) to the following:

Assessment of fleet management including: o Safety; o Vehicle efficiencies; o Fleet efficiency management plan; and o Vehicle procurement options;

Assessment of vehicle / fleet lifecycle process and procedures including: o Vehicle selection; o Equipment options and accessories; o Registration and identification of vehicles; and o Insurance;

Review of vehicle / fleet operations including: o Vehicle maintenance policies and procedures; o Environmental driving and fuel economy; o Breakdowns; o Vehicle trailers; o Fuel consumption and analysis; o Driver responsibilities and penalties; o Motor vehicle crashes and reporting; o Care and security of vehicles; o Vehicle identification and markings; o Use of private vehicles for City business; and o Alternative vehicles and transport;

Review procedures for acquisition and disposal of vehicles including: o Acquisition and disposal criteria and timing of changeover; o Preparing vehicles for disposal; and o Replacement policy;

Compare fleet management policies with current best practice;

Review cost efficiency of fleet management policies; and

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Review compliance with stated policy. Examples of the procedures we will undertake in order to assess project development and management are (but not limited) to the following:

Review of two recent projects from inception to contractor selection, including: o Project identification, assessment of need, project planning and risk analysis; o Council approval; o Allocation of management responsibility; o Compliance with legislation; o Permits and approvals; o Tendering process and compliance with Council internal policy; o Contractor selection, including conflict of interest identification processes; o Project risk management and monitoring procedures; o Project and contract documentation, including contracts variations; o Budget and financial approval; o Completion and hand over procedures; o Post project finalisation review; and

Assessment of tender and request for quote processes and procedures including compliance with the Act / Regulations;

Assessment of two tenders recently sought ensuring compliance with legislative requirements and internal policies, including:

o Compliance with legislation; o Tendering process and compliance with Council internal policy; o Contractor selection, including conflict of interest identification processes; o Project risk management and monitoring procedures; o Project and contract documentation; o Budget and financial approval; o Completion and hand over procedures; o Post project finalisation review; and

Review tender register and ensure adequately maintained;

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Assess “conditions of Tendering”, “General Conditions of Contract” and any other applicable templates;

Review of four ongoing and / or recently completed contracts ensuring: o Service identification, assessment of need and risk analysis; o Council approval; o Allocation of management responsibility and direction of work; o Compliance with legislation; o Procurements process and compliance with Council internal policy; o Contractor selection, including conflict of interest identification processes; o Contract risk management and monitoring procedures; o Contract documentation including contracts variations; o Budget and financial approval; o Completion and hand over procedures; o Ongoing contractor performance assessment and monitoring; o Post contract review; and

Assessment of risk Management Procedures relating to tender and contract management.

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6. Measurement of Internal Audit Effectiveness

6.1. Effective Measures In order to ensure that Internal Audit is effective, a mechanism for measuring this effectiveness is required. The proposed measurement of Internal Audit’s effectiveness will comprise of:

Comparison of actual audit areas completed for the year against those planned, together with explanations for audits not performed;

Comparison of actual time on audits with set budgets on a quarterly basis and explanation of major variances;

The degree of acceptance of audit recommendations. The target is 90% of recommendations to be implemented within 12 months of the recommendation being made;

Productivity of audit staff, measured by proportion of time spent on audit tasks compared to administrative tasks. The overall target is 80% of available working days for the function;

The value of cost savings achieved as a result of audit recommendations. Cost savings will be quantified, wherever possible, but in many cases this can be very difficult due to changes in circumstances or the intangible nature of the benefit, for example, a reduction in risk of error or fraud due to improved controls; and

Feedback from the Audit Committee on the effectiveness of the function.

7. Internal Audit Reporting

7.1. The Audit and Risk Management Committee The Audit Committee is responsible for ensuring the activities of Internal Audit satisfy Shire of Augusta - Margaret River ’s expectations to maintain an effective, independent internal audit function.

The Audit Committee is also responsible for:

Endorsing and monitoring internal audit plans;

Ensuring the satisfactory clearance of internal audit reports;

Ensuring Internal Audit has an appropriate level of skills; and

Facilitating a satisfactory working relationship between Internal Audit and management.

7.2. Reporting of Audit Results Internal Audit must maintain operational independence at all times. However, whilst recognising this Internal Audit should adopt a partnership approach with management to ensure that audit findings are accurate and recommendations are practical/commercial. Internal Audit operationally reports to the Council. A structured reporting mechanism and format has been established. All audit reports group audit findings into three risk weightings being as follows:

High Risk Issues which would cause considerable concern and have a material impact on Shire of Augusta Margaret River’s performance. Depending on their nature, major findings will be reported to Management and the Council as soon as practicable. Medium Risk Issues which impact upon the performance of Shire of Augusta - Margaret River and while “not individually significant”, are of concern and should be actioned as a matter of priority. Low Risk Issues which must be dealt with but are not of primary concern.

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An internal audit report will be issued. The report should be commercially oriented and balanced providing positive comments, if appropriate, together with matters requiring management’s attention. This report is structured as follows: Part A Is a clear focused business oriented report for senior management, and members of the Audit and Risk Management Committee, comprising of a summary of findings, incorporating our overall opinion and conclusions with management comment.

Part B Contains the findings, action plan showing the individual recommendations, agreed action and management responsibilities. The process for reporting audit results applies the following procedures:

Maintain an ongoing liaison with management during the execution of the audit;

Discuss the draft report with management to obtain acceptance and commitment and incorporate management’s response; and

Issue the final report to the Audit Committee. Our report will also include:

A report on the status of previous audit findings;

A report on the progress of internal audit against the strategic and annual audit plans; and

Variations from Strategic Internal Audit Plan.

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8. Fee Quotation

We understand that upon acceptance of the Plan, an Internal Audit Contract will be offered for a three year period, with the option of extending the appointment for a further two years at the discretion of Shire of Augusta – Margaret River. Our fees are costed primarily based on time required on site, and also include Audit Director time which we feel is necessary to undertake this type of internal audit engagement effectively. Our fees also include an allowance for us to complete the annual review of the Rolling Strategic Internal Audit Plan, our internal audit work and preparation of the Internal Audit Report in our office on completion of the audit fieldwork. Based on the stated requirements and the services previously described, our fee quotation for each internal audit area set out within Shire of Augusta - Margaret River ’s Strategic Internal Audit Plan are as follows:

Auditable Areas Year Quoted Fee

(excluding GST) Quoted Fee

(including GST)

Internal Audit Review as per section 5

2017-2018

$10,800

$11,880


2018-2019

$13,500

$$14,850


2019-2020

$11,250

$$12,375


2020-2021

$14,000

$15,400


2021-2022

$11,700

$12,870

Please note that the fees quoted above are inclusive of all disbursements.


6.0 REPORTS 6.5 DISCLOSURE OF RELATED PARTY TRANSACTIONS

Attachment 1 – Related Party Disclosures – Declaration Form Attachment 2 – Related Party Disclosures Procedure

RELATED PARTY DISCLOSURES DECLARATION

Shire of Augusta Margaret River 41 Wallcliffe Road, Margaret River 6285 | T (08) 9780 5255 | F (08) 9757 2512 | amrshire.wa.gov.au

Related Party Disclosures Declaration

25 May 2017 Finance Filenumber

As per requirements of AASB 124 Related Party Disclosures. For additional information to assist you in making a declaration, please refer to the Related Parties Disclosure Procedure.

The following declaration must be completed by all elected Council members, the CEO and Directors of the Shire of Augusta Margaret River who were elected or employed at any time during the financial year.

Note: Please respond N/A and rule through if any of sections 3 to 12 are not applicable to you.

Disclosure Period (Year Ended):

Name of person making disclosure:

Position held by person: e.g. Councillor, CEO, Director

1. Close members of the family (See procedure)

Name of family member Relationship to you

If there has been no change since your last declaration, please complete “No Change”



2. Entities that I, or a close family member controls or jointly controls (See procedure)

Name of Entity Name of person who has control/nature of control

If there has been no change since your last declaration, please complete “No Change”

3. Ordinary citizen transactions – Not provided at arms length

Did you or any member of your close family use facilities provided at the Recreation Centres, attend any event at the Civic Centre, or use any other council provided facility AND you received a discount or special terms that would not otherwise be offered to any other member of the public?

Name of person using the facility

Service/facility used

Nature of transaction

Nature of discount or special conditions received

Note: Recreation Centre membership provided as part of employment has been provided under the same terms as those memberships provided to the public.



4. Leasing agreements - Domestic residential

Did you, a close family member or related entity, enter into a lease agreement with the Shire of Augusta Margaret River (either as lessee or lessor) for the provision of a domestic rental property (Includes properties owned by the Shire of Augusta Margaret River and privately owned properties sub-leased through the Shire of Augusta Margaret River from a real estate agent)? Did you receive or provide a discount or special terms that would not otherwise be offered to any other member of the public?

Name of person party to the lease Property address Term of lease and

weekly rent Detail of any non-arms length conditions

5. Leasing agreements - Commercial

Did you, a close family member or related entity, enter into a commercial leasing agreement with the Shire of Augusta Margaret River for the provision of a commercial property? Did you receive a discount or special terms that would not otherwise be offered to any other member of the public?

Name of the person party to the lease Property address Term of lease and

weekly rent Detail of any non-arms length conditions



6. Trading agreements

Were you or a close family member (as defined above) the owner of any business (or in a position to substantially control the business) that provided goods or services to the Shire of Augusta Margaret River? Were those goods or services provided on the same terms and conditions as those available to any other customer? If not, please provide details of the specific terms provided to the Shire of Augusta Margaret River.

Business name Goods or services provided

Approximate value for the reporting period

Terms and conditions

7. Other agreements (Construction, Consultancy, Service Contracts)

Did you, a close family member or related entity, enter into any other agreements/arrangements with the Shire of Augusta Margaret River (whether or not a price was charged)? This may include (but is not limited to): construction contracts, consultancy services, service contracts (such as cleaning, maintenance, security). For e.g. a company that a close family member controls, was awarded a contract with the Shire of Augusta Margaret River for building a new facility.

Name of the person or business/company

Nature of agreement

Value of agreement




8. Purchase of property

Did you, a close family member or related entity, purchase any property or other assets from the Shire of Augusta Margaret River? (This may include vehicles or other plant items, land or buildings). Was the purchase made at arms length (for e.g. at public auction), and on terms and conditions available to any other member of the public? If not, please provide details of the specific terms provided to you.

Name of the person or entity name

Property purchased

Value of the purchase


9. Sale of property

Did you, a close family member or related entity, sell any property or other assets to the Shire of Augusta Margaret River? (This may include vehicles or other plant items, land or buildings). Was the sale made at arms length, and on terms and conditions available to any other member of the public? If not, please provide details of the specific terms provided.

Name of the person or entity name Property sold Value of the sale Terms and

conditions



10. Fees and charges for applications

Did you, a close family member or related entity, make an application to Council for a trading, building, planning or development application, licence or approval, or any other type of permit or licence?

Name of the person or entity name Application type Application and/or receipt number

11. Self supporting loans

Did you, a close family member or related entity, enter into a loan agreement with the Shire of Augusta Margaret River? For e.g. a club for which you have control (See Appendix 1 of the Related Parties Disclosure Procedure for an example)

Name of the person or entity name Loan details Value of the loan Terms and

conditions

12. Other agreements

Please list any other agreement or arrangement you believe is a related party transaction and should be declared.

Name of the person or business/company

Nature of agreement

Value of agreement




I declare that all information and details provided in this form are true and correct to the best of my knowledge and belief and that no known relevant information has been omitted.

I have made this declaration after reading the information supplied by the Shire which details the meaning of the definitions to which this declaration relates.

Select Option 1: ☐ Handwritten signature

Signed:

Date:_____/_____/_____

Once signed please provide to the Governance and Permits Officer

Select Option 2: ☐ Electronic signature

Signed:

Date:_____/_____/_____

This form can be sent by email to the Governance and Permits Officer provided the email is sent by the person making the disclosure from their work or personal (e.g. Councillors) email account.

RELATED PARTIES DISCLOSURE PROCEDURE


Related Parties Disclosure Procedure

29 May 2017

Objectives The purpose of this procedure is to meet the disclosure requirements of AASB 124.

The scope of AASB 124 Related Party Disclosures was extended in July 2015 to include application by not- for-profit entities, including local governments. The operative date for Local Government is 1 July 2016, with the first disclosures to be made in the Financial Statements for year ended 30 June 2017. This procedure outlines required mechanisms to meet the disclosure requirements of AASB 124.

Procedure Background

The objective of the standard is to ensure that an entity’s financial statements contain disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and transactions.

The disclosure requirements apply to the existence of relationships regardless of whether a transaction has occurred or not. For each financial year, the Shire of Augusta Margaret River (the Shire) must make an informed judgement as to who is considered to be a related party and what transactions need to be considered, when determining if disclosure is required.

The purpose of this procedure is to stipulate the information to be requested from related parties to enable an informed judgement to be made.

1. Identification of Related Parties

AASB 124 provides that the Shire will be required to disclose in its Annual Financial reports, related party relationships, transactions and outstanding balances.

Related parties includes a person who has significant influence over the reporting entity, a member of the key management personnel (KMP) of the entity, or a close family member of that person who may be expected to influence that person.

KMP are defined as persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly.



For the purposes of determining the application of the standard, the Shire has identified the following persons as meeting the definition of Related Party:

• An elected Council member. • Key management personnel being a person employed under section 5.36 of

the Local Government Act 1995 in the capacity of Chief Executive Officer or Director of the Shire.

• Close members of the family of any person listed above, including that person’s child, spouse or domestic partner, children of a spouse or domestic partner, dependents of that person or person’s spouse or domestic partner.

• Entities that are controlled or jointly controlled by an elected Council member, KMP or their close family members. (Entities include companies, trusts, joint ventures, partnerships and non-profit associations such as sporting clubs).

The Shire will therefore be required to assess all transactions made with these persons or entities.

2. Identification of related party transactions

A related party transaction is a transfer of resources, services or obligations between the Shire as the reporting entity and the related party, regardless of whether a price is charged.

For the purposes of determining whether a related party transaction has occurred, the following transactions or provision of services have been identified as meeting this criteria:

• Paying rates; • Fines; • Use of Shire owned facilities such as Recreation Centres, Aquatic Centres,

Civic Centres, libraries, parks, ovals and other public open spaces, transfer stations and landfill sites (whether charged a fee or not);

• Attending Shire functions that are open to the public; • Employee compensation whether it is for KMP or close family members of

KMP; • Application fees paid to the Shire for licences, approvals or permits; • Lease agreements for housing rental (whether for a Shire owned property or

property sub-leased by the Shire through a Real Estate Agent); • Lease agreements for commercial properties; • Monetary and non-monetary transactions between the Shire and any business

or associated entity owned or controlled by the related party (including family) in exchange for goods and/or services provided by/to the Shire (trading arrangement);

• Sale or purchase of any property owned by the Shire, to a person identified above;

• Sale or purchase of any property owned by a person identified above, to the Shire;



• Loan Arrangements; or • Contracts and agreements for construction, consultancy or services.

Some of the transactions listed above, occur on terms and conditions no different to those applying to the general public and have been provided in the course of delivering public service objectives. These transactions are those that an ordinary citizen would undertake with the Shire and are referred to as an Ordinary Citizen Transaction (OCT). Where the Shire can determine that an OCT was provided at arms length, and in similar terms and conditions to other members of the public and, that the nature of the transaction is immaterial, no disclosure in the annual financial report will be required.

3. Disclosure Requirements

For the purposes of determining relevant transactions in point 2 above, elected Council members and key management personnel as identified above, will be required to complete a Related Party Disclosures - Declaration form for submission to financial services.

Ordinary Citizen Transactions (OCTs)

Management will put forward a recommendation to the Audit and Risk Management Committee, declaring that in its opinion, based on the facts and circumstances, the following OCT that are provided on terms and conditions no different to those applying to the general public and which have been provided in the course of delivering public service objectives, are unlikely to influence the decisions that users of the Council’s financial statements make. As such no disclosure in the annual Related Party Disclosures - Declaration form will be required.

• Paying rates • Paying fines and penalties • Paying application fees for licences, approvals and permits • Use of Shire owned facilities such as Recreation Centres, Aquatic Centres,

Civic Centres, libraries, parks, ovals and other public open spaces, transfer stationd and landfill sites (whether charged a fee or not)

• Attending Shire functions that are open to the public

Where these services were not provided at arms length and under the same terms and conditions applying to the general public, elected Council members and KMP will be required to make a declaration in the Related Party Disclosures - Declaration form about the nature of any discount or special terms received.

All other transactions

For all other transactions listed in point 2 above, elected Council members and KMP will be required to make a declaration in the Related Party Disclosures - Declaration form.

Frequency of disclosures

Elected Council members and KMP will be required to complete a Related Party Disclosures - Declaration form each year.



Disclosures must be made by all Councillors immediately prior to any ordinary or extraordinary election. Disclosures must be made immediately prior to the termination of employment of a KMP.

Confidentiality

All information contained in a disclosure return, will be treated in confidence. Generally, related party disclosures in the annual financial reports are reported in aggregate and as such, individuals are not specifically identified. Notwithstanding, management is required to exercise judgement in determining the level of detail to be disclosed based on the nature of a transaction or collective transactions and materiality. Individuals may be specifically identified, if the disclosure requirements of AASB 124 so demands.

4. Materiality

Management will apply professional judgement to assess the materiality of transactions disclosed by related parties and their subsequent inclusion in the financial statements.

In assessing materiality, management will consider both the size and nature of the transaction, individually and collectively.

Application This procedure applies to elected members of Council, CEO and Directors of the Shire.

Terminology Explanatory Notes – Related Party Disclosures – Please refer to Appendix 1

Related Procedures • Associated Regulatory Framework • AASB 124 Related Party Disclosure Local

Government Act 1995 • Local Government (Financial Management)

Regulations 1996 • Related Party Disclosure – Declaration Form

Responsible Directorate Corporate and Community Services

Prepared by Manager Corporate Services

Approved by Director/CEO

Last Reviewed Date: 30 May 2017



Appendix 1 – Explanatory Notes – Related Party Disclosures

Close Family Members • Close family members include: • a child, spouse or domestic partner; • children of your spouse or domestic partner; • dependents of you or your spouse or domestic partner; • any other close family member;

who may be expected to influence, or be influenced by, your dealings with the Shire. The following table may assist you in identifying your close family members:

Definitely a close family member May be a close family member Your spouse/domestic partner Your brothers and sisters, if they could be

expected to influence or be influenced by you in their dealings with the Shire

Your children Your aunts, uncles and cousins, if they could be expected to influence or be influenced by you in their dealings with the Shire

Your dependents Your parents and grandparents, if they could be expected to influence or be influenced by you in their dealings with the Shire

Children of your spouse/domestic partner Your nieces and nephews, if they could be expected to influence or be influenced by you in their dealings with the Shire

Dependents of your spouse/domestic partner

Any other member of your family if they could be expected to influence or be influenced by you in their dealings with the Shire

There may be relationships that a Shire has which are not identified in this appendix but still meet the definition of a related party.



Control in entities What is an entity that I, or my close family member, control or jointly control?

Entities include companies, trusts, incorporated and unincorporated associations such as clubs and charities, joint ventures and partnerships.

You control an entity if you have

a) power over the entity; b) exposure, or rights, to variable returns from involvement with the entity; and c) the ability to use your power over the entity to affect the amount of your returns.

To jointly control an entity there must be contractually agreed sharing of control of the entity, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control.

In some cases it will be obvious that you or a family member control or have joint control over an entity. In other cases it will be less clear.

In some cases it will be obvious that you or a family member control or have joint control over an entity. In other cases it will be less clear.

If you are unsure whether you, or a close family member, has control or joint control of an entity then you should contact the Manager Corporate Services for a confidential discussion.

Example: Cousin of Councillor

A Councillor for the Shire has lived in the Shire her whole life. In fact her family has been in the area for generations.

The Councillor’s cousin, owns and operates the local newsagent through a company ABC Pty Ltd, in which she owns 100% of the shares. The Councillor and her cousin have always been close and regularly socialise together.

From these facts it would appear that the Councillor’s cousin is a close family member of the Councillor because she would be expected to influence, or be influenced by, that person in her dealings with the Shire. Both the cousin and the company she controls, ABC Pty Ltd would therefore be related parties of the Shire.

Any transactions that the Shire makes with the newsagent would need to be separately identified and may need to be disclosed.



Other examples

Example: Clubs or other incorporated bodies

A Shire Councillor is the President of the local football club. This club is overseen by a committee which comprises the President and four other committee members. Each member has a single vote when making decisions at meetings. The committee members are not related and do not have agreements to vote with one another. The club has over 100 members that each have a vote in electing the committee members at the club’s annual general meeting.

From these facts it would appear that the Councillor does not control or jointly control the football club so it will not be a related party of the Shire just because the Councillor is the president of the club.

Example 1 (Audit committee member)

Shire’s audit committee comprises two Councillors and a local retired accountant, Fred. Fred has no other connection with the Shire.

The audit committee attends to the functions as required under the Audit Regulations. It does not make any decisions on behalf of the council but simply provides reports, with recommendations, for the Mayor and councillors to consider.

Based on the facts outlined Fred would not be a KMP of the Shire.

Example 2 (Son of CFO employed by council)

Shire has recently employed Paul's son (George) in the Shire’s parks and garden's area. Paul is the Shire's Deputy Chief Executive Officer but was not involved in hiring George. This process was managed by the Director of Parks and Gardens and included an independent assessment process. Paul did not have any influence in George securing the job.

Paul has been identified as a KMP of the Shire, which makes him a related party.

George will also be a related party of the Shire because he is a close family member of Paul. The recruitment process that was undertaken for George's position is irrelevant when assessing whether George is a related party.



Example 3 (Cousin of Mayor - related party commonly known but omitted from declaration)

Shelley, the Mayor of Shire of Elsewhere forgets to include her cousin Mavis, and Mavis' company, when she completes her KMP declaration.

It is commonly known in the community that Shelley and Mavis are close and that Shelley would be expected to influence, or be influenced by, Mavis in her dealings with the Shire and vice versa.

Mavis and her company are related parties of the Shire, even though Shelley omitted them from her declaration.

Example 4 (Example of control)

Fred is the Mayor of Shire of Nowhere and owns 100% of the ordinary shares in Shire of Nowhere Development Company Pty Ltd (the company). The ordinary shares are the only shares in the company that have voting rights.

Fred controls the company because he has the power to affect the company's decisions and the return that he will get from the company.

Fred will need to include the company on his related party declaration.

Documents

6.0 REPORTS · 6.1 RISK DASHBOARD REPORT – MARCH 2017. Attachment 1 – Risk Dashboard Report – March 2017 . Risk Control ... The Plan covers the three years ending 30 June 2020,