2019 - 2020 Internal Audit Work Plan

Built Infrastructure Council Service General Scope Rationale for Selection

as per Corp Plan
Infrastructure agreements negotiated with Requested by Built Infrastructure
Infrastructure Development
developers secure mutually beneficial Infrastructure register records:
Agreements/Register Services / Network
outcomes. Infrastructure agreements
Mgt / Digital • $30m Infrastructure charges
establish legal obligations that may endure >
Information Services • $60m other cash deliverables
20 years and involve cash, land, and
infrastructure including smart technology Last review February 2014
assets. In addition there can be a wide range
of non-financial conditions.

Focus area includes:

• Management of the Infrastructure
Agreement and associated deliverables
• Monitoring and reporting
• Infrastructure Agreement Register controls
Annual transport revenue $6.2 million
Transport Levy Road Network Mgt A separate Public Transport Levy was
introduced to fund services and infrastructure Restricted cash $10 million
outside normal council operations.
Last review May 2014
Proposed scope includes
• Establishment and approval of programs
and initiatives
• Verification of revenue, expenditure and
restricted cash balances
• Monitoring and reporting.
Business Council Service General Scope Rationale for Selection
Performance as per Corp Plan
Proposed scope includes:
General Rates & Financial & Total rates revenue of $321 million comprised
Separate Levies Procurement • Confirm Dept Natural Resources rateable of:
land valuation reconciliation
• General rates $245 million
• Confirm accuracy of charges
• Separate levies $19 million (Transport $6.2
• Confirm accuracy of separate levies million, Heritage $1.9 milllion, Environment
• Confirm financial reconciliation $10.9 million)
Elements of rates revenue reviewed annually
over 3 cycle.
Last review January 2017
Property Management Property Mgt Focus areas include lease management Request by Property Management
– Lease Management systems and processes including revenue
Other Revenue $1.4 million, Materials and
and expenditure.
Services $10 million

Last reviews:
• Property Procurement May 2015
• Commercial property leases May 2013
Corporate Purchase Financial & Corporate Purchase Card expenditure, usage Estimated $3.6 million expenditure
Cards & Payment Procurement and monitoring controls
Last review May 2016
Requests
Payroll People & Culture / Payroll controls including exception reporting. Payroll operating expenditure of $140 million
Digital Information
QAO annually reviews cover: peopleHub is a new system which replaces
Services
• New Starters (for probity - ghosts/correct existing system in July 2019
payrates) Last internal audit reviews
• Terminations (correct calculation of • Corporate payroll review May 2014
payouts)
• Overtime and Allowances May 2019
• Pay Rate Changes (correct upload)
Customer Council Service General Scope Rationale for Selection
Engagement and as per Corp Plan
Planning Services
Landfill Waste Waste & Resource The focus areas include financial / contract Revenue Tip Fees $6.8 million
Disposal & Mgt management and weighbridge operational
Landfill management and resource recovery
Weighbridge controls.
contract expenditure $25 million
Last reviews:
• Landfill Waste Disposal Operations and
Weighbridge February 2014
• Buderim Waste Resource Recovery
Contract January 2017
Economic and Council Service General Scope Rationale for Selection
Community as per Corp Plan
Development
Nil

Liveability and Service General Scope Rationale for Selection

Natural Assets
Asset Recognition and Roads / Stormwater Review of Palm Woods Town Centre project Continuous improvement around critical asset
Capital Works Project / Recreation Parks / managed by Project Delivery Branch. recognition processes.
Finalisation Processes Digital Information
Focus areas around the CW handover, the QAO key focus area
Services
asset recognition processes including
Total Capital Works Program Budget $370
aspects of the Gateway Process for Project
million.
Delivery.
Covers all asset types including smart
technology assets.
OMCEO Council Service General Scope Rationale for Selection
as per Corp Plan
Fraud Risk Governance / Digital Assessment of specific fraud and As recommended by QAO Fraud Risk Assessments
Assessment Information Services corruption risks. to be undertaken every two years.
Likely focus areas include:
Previous reviews are as follows with associated costs
• Payroll (new system commences of $106,000:
July 2019)
• May 2016 Council Wide Risk Assessment
• Procurement and Accounts
• January 2017 Rates, Procurement and Accounts
Payable
Payable
• Grant Funding and Councillor
• May 2017 Planning and Environment
Discretionary Funding
• May 2017 Information Technology Cyber Security
Review
Governance Governance Assessment of Council’s Governance Crime and Corruption Commission (CCC) recently
Framework Framework including the Crime and reported on a number of Council’s governance and
Assessment Corruption Commission reports and provided insights to improvement opportunities.
Legislative changes.
Subsequent to the CCC reports Legislation has been
passed affecting Local Government.