THE COORONG DISTRICT COUNCIL SPECIAL MEETING … Notify all residents and businesses along the ... Council Audit Committee meeting held in the Tailem Bend Town Hall ... new forecasting

THE COORONG DISTRICT COUNCIL SPECIAL MEETING OF COUNCIL

TO BE HELD AT Tailem Bend Town Hall Function Centre

Tailem Bend THURSDAY, 27 NOVEMBER 2008

7.00pm

AGENDA 1. APOLOGIES 2. RECEIPT OF REPORTS 3. 2007/08 ANNUAL FINANCIAL STATEMENTS 4. 2007/08 ANNUAL REPORT 5. TEMPORARY ROAD CLOSURE – COONALPYN 6. REQUEST FOR INDIVIDUAL SPONSORSHIP 7. CONFIDENTIAL ITEM – ECONOMIC DEVELOPMENT OPPORTUNITY 8. CLOSURE

The Coorong District Council Special Council meeting agenda 27 November 2008

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REPORTS TO THE SPECIAL MEETING 1. 2007/08 ANNUAL FINANCIAL STATEMENTS (Attachment page 4) Council’s 2007/08 Annual Financial Statements have been prepared and

were presented to Council’s Audit Committee on 20 November for consideration. The Audit Committee endorsed the financial statements and recommended that they be presented to Council for adoption (minutes attached).

As in 2006/07, Council received an unqualified audit opinion from its auditors,

HLB Mann Judd. In its management letter, the auditors raised a number of issues for Council’s consideration and a draft management response has been prepared and will be sent following this meeting.

Recommendation That Council adopt the 2007/08 Annual Financial Statements as presented. 2. 2007/08 ANNUAL REPORT

Council’s 2007/08 Annual Report has been prepared and is ready for adoption. The approach taken to the preparation of the Annual Report has been much the same as in previous years. As with the 2006/07 Annual Report, increased emphasis has been placed on reporting on the achievements and activities of Council during the year, with less focus being placed on listing of functions and responsibilities and the future direction for the next financial year. The Annual Report incorporates Council’s financial statements, as well as those of the Murray and Mallee Local Government Association and the Murray Mallee Community Transport Scheme, both subsidiaries of Council.

Recommendation That Council adopt the 2007/08 Annual Report, as amended.

3. KAELA SCHOPP – REQUEST FOR INDIVIDUAL SPONSORSHIP

(Attachment: Page 15) Council has received an individual sponsorship request from the Coomandook Area School, on behalf of Kaela Schopp, who has been selected to represent South Australia in the 10 year old girls’ discus event at the Pan Pacific Games in Canberra.


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Council approved a similar request at the September meeting for a student from the Tailem Bend Primary School who is competing in the swimming event at the same Games. Council is yet to formally adopt an Individual Sport and Cultural Grants policy as it was resolved at the October meeting to place this, and other community financial assistance policies on public consultation. The date for the public to make written submissions has now closed and a further item will be included on the December ordinary meeting agenda for Council consideration. Given that the date for the event is 29 November to 7 December inclusive, it is appropriate that a decision on this application be made prior to Council further considering the adoption of an Individual Sport and Cultural Grants Policy.

Recommendations That Council: 1 Grant Kaela Schopp $250 towards the cost of her trip to Canberra to

compete in the Pacific School Games. 2 Request Kaela Schopp to either address Council or submit a report

based on her experiences at the competition in Canberra. 4. TEMPORARY ROAD CLOSURE – MORTON STREET AT COONALPYN

(Attachment page 16) A request has been received from Jacki & Kym Swanbury from Coonalpyn IGA seeking approval to temporarily close Morton Street between Dukes Highway and Peake Terrace, on Sunday 7 December 2008 between 10.00 am and 3.00 pm for the re-launch of the new Food Works Store at 33 Poyntz Terrace, Coonalpyn. It is planned to have entertainment activities for the community. The road closure period includes pre-event set-up and post-event dismantling. Please refer letter attachment from Jacki & Kym Swanbury, Coonalpyn IGA dated 17 November 2008. Council staff will: 1. Ensure liaison with the Police and all emergency services to ensure

alternate routes are determined for local emergencies and to coordinate emergency response routes, entry and exit points directly related to the event.

2. Notify all residents and businesses along the route of the event and road closure times; and


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3. Liaise with the Organising Committee to ensure satisfactory event management plans and risk assessment checklists are in place as the event is being undertaken on a Council road.

As the event is in support of a private business, associated road closure costs should be met by the event organiser. Recommendations That Council:

1. Approve the temporary road closure as an event under Section 33(10) of

the Road Traffic Act 1961.

2. Approve the closure of Morton Street between Dukes Highway and Peake Terrace on Sunday 7 December 2008 between 10.00 am and 3.00 pm, for the purposes of holding entertainment activities, in conjunction with the relaunching of the Coonalpyn Foodworks Store, and the matter be referred to the South Australia Police.

3. Approve for the following costs to be met by the applicant: • Traffic control plan. • Traffic control signage materials, set-up and dismantling. • Rubbish removal at the end of the event (if required). • Event notification to residents and businesses within and adjacent

the temporary road closure.


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Attachment - agenda item 1

AUDIT COMMITTEE – MINUTES OF THE MEETING HELD ON 20 NOVEMBER 2008

Minutes of The Coorong District Council Audit Committee meeting held in the Tailem Bend Town Hall Function Centre, Willow Street, Tailem Bend on Thursday 20 November 2008, commencing at 7.12pm. PRESENT Mr M. Bagshaw (Chairman), Mr. B Barker, Cr D. Richardson, Cr R. Harkness and Cr. P Wright. IN ATTENDANCE T Drew (Chief Executive Officer); T. Hirth, Partner, HLB Mann Judd (from 7.25pm) APOLOGIES Nil 1. CONFIRMATION OF MINUTES

Moved Mr B. Barker, Sec. Cr P. Wright that the minutes of the Audit Committee meeting held on 25th June 2008 be adopted as a true and correct record. CARRIED

2. 2008/09 FINANCIAL PERFORMANCE

T. Drew provided a brief explanation of key aspects of Council’s 2008/09 financial performance and the new forecasting process recently employed by Council.

3. 2007/08 ANNUAL FINANCIAL STATEMENTS

Trevor Hirth, HLB Mann Judd, highlighted key points from the 2007/08 Annual Financial Statements. Committee members asked questions and made comments in relation to aspects of the financial statements.

The Coorong District Council Special Council meeting agenda 27 November 2008 AUDIT COMMITTEE – MINUTES OF THE MEETING HELD ON 20 NOVEMBER 2008

Moved Cr. P. Wright, Sec. Cr. R. Harkness that the Audit Committee: 1 Note that it is satisfied that the 2007/08 annual financial statements of The

Coorong District Council, as contained in the agenda for the meeting of the Audit Committee held on 20 November 2008, present fairly the state of affairs of Council.

2 Endorse the annual financial statements of The Coorong District Council

for 2007/08, as contained in the agenda for the meeting of the Audit Committee held on 20 November 2008, for presentation to Council for adoption at a Special Meeting of Council to be held prior to 1 December 2008.

CARRIED 4. 2007/08 MANAGEMENT LETTER

Trevor Hirth, HLB Mann Judd, spoke in relation to the key points made in the management letter to the Mayor and Councillors, dated 31 October 2008.

Committee members asked questions and made comments in relation to aspects of the financial statements. Moved Cr. R. Harkness Sec. Cr. P. Wright, that the Audit Committee:

1 Note the matters arising from the audit of the 2007/08 annual financial

statements, as contained in the management letter from Council’s auditors, HLB Mann Judd dated 31 October 2008.

2 Note the draft management response to issues raised in the auditor’s

management letter of 31 October 2008. CARRIED

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The Coorong District Council Special Council meeting agenda 27 November 2008 AUDIT COMMITTEE – MINUTES OF THE MEETING HELD ON 20 NOVEMBER 2008 5. AUDITOR APPOINTMENT

Moved Cr. D. Richardson, Sec. Cr. R. Harkness that the Audit Committee recommend to Council that HLB Mann Judd be appointed Council’s auditor for the 2008/2009 – 2010/2011 financial years.

CARRIED 6. AUDIT COMMITTEE WORK PROGRAM The Committee discussed the draft audit committee work program. 7. NEXT MEETING

Wednesday 5 February 2009 at 5.00pm. 8. CLOSURE The Chairman declared the meeting closed at 9.27pm.

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The Coorong District Council

Special Council meeting agenda 27 November 2008

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18 November 2008 Trevor D Hirth Partner HLB Mann Judd (SA) Pty Ltd GPO Box 216 ADELAIDE SA 5001 Dear Trevor Thank you for your letter of 31 October in relation to the audit for the year ended 30 June 2008. The following responses in relation to the matters raised in your letter are provided: 1 Timing of the audit When the on site audit was conducted on 11-12 August, the financial statements and supporting information were substantially completed, however, it is acknowledged that there was some incomplete information provided. Whilst the Finance Analyst position was not vacant for any period of time, as referred to in your letter, Council acknowledges that the some of the issues that arose during the audit were directly related to a change in personnel. It is not expected that similar issues will arise in future years, as Council is in the process of developing and implementing more robust accounting policies, procedures and timetables. 2 Monthly reconciliation of balance sheet accounts Council has recently initiated a month end process which incorporates monthly balance sheet reconciliations. It is expected that as this process is refined, the amount of time and effort expended on year end processes, particularly account reconciliations, will diminish. This change in process is expected to significantly improve the efficiency of the year end audit.

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- 2 - 3 Fixed assets – Classification/identification of assets Council supports all elements of the recommendation. The adoption and implementation of an Infrastructure and Asset Management Plan, as required by the Local Government Act 1999, will provide Council with an enhanced ability to accurately record and monitor its assets. Council will also review its asset capitalisation process to ensure consistency of classification of all assets across all asset classes. 4 Depreciation policy Due to staff changes, documentation relating to the revised assessment of useful lives of road assets was not been able to be located in time for the audit process. Despite this shortcoming, Council believes that the revised asset lives better reflect the consumption pattern of its road assets. The revised asset lives will be consistently applied until such time as another assessment is undertaken. Future reassessments of the useful lives of assets will be fully documented. 5 Depreciation of motor vehicles Council agrees that the residual value of the motor vehicle assets should better reflect the expected proceeds to be received on disposal. Council is of the belief that its current approach to the depreciation of motor vehicle assets is in accordance with AASB116, however will review the useful lives of these assets to ensure that a reasonable useful life is applied in the future. On behalf of Council, I would like to thank you and your associates for conducting the audit of Council’s 2007/08 financial statements. Yours sincerely, Tim Drew CHIEF EXECUTIVE OFFICER


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THE COORONG DISTRICT COUNCIL SPECIAL MEETING … Notify all residents and businesses along the ... Council Audit Committee meeting held in the Tailem Bend Town Hall ... new forecasting

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