CONFIDENTIAL AGENDA ITEMS

AUDIT MEETING

11 April 2018

Item 14.1

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CONFIDENTIAL REPORTS BY OFFICERS

In accordance with Sections 83(5) and 84(6) of the Local Government Act, 1999 – the Chief Executive Officer considers that this item may be considered in confidence by the Committee on the grounds set out below (and therefore will remain confidential until the Committee resolves how this item is to be classified). A further written report will be considered by Members at the Meeting after the following recommendation is carried. OFFICER’S RECOMMENDATION Item 14.1 – Dean Newbery & Partners – Interim External Audit Management Letter – 2017/18 (CC17/775) That: 1. Pursuant to Sections 90(2) and 90(3)(e) of the Local Government Act 1999 (the Act), the

Audit Committee orders that the public be excluded from attendance at that part of this meeting relating to Item 14.1, excepting the following persons: • Chief Executive Officer • Manager Finance & Corporate Services • Team Leader Finance • Financial Accountant to enable the Council to consider Item 14.1 in confidence on the basis the Council considers it necessary and appropriate to act in a meeting closed to the public (excepting those persons listed above) in order to receive, discuss or consider in confidence the following information or matter relating to Item 14.1:

(e) matters affecting the security of the council, members or employees of the

council, or council property, or the safety of any person;

Specifically, the present matter relates to the External Audit Management Report

2. Accordingly, on this basis, the principle that meetings of the Council should be

conducted in a place open to the public has been outweighed by the need to keep the information or matter confidential.

Item Number 14.1 Title DEAN NEWBERY & PARTNERS – INTERIM EXTERNAL

AUDIT MANAGEMENT LETTER - 2017/18 Date 11 April 2018 Author(s) Tony Amato – Team Leader Finance

Reference CC17/775; CR18/12391; CR18/15866

Previous Reference/ Motion NIL

TOWN OF GAWLER AUDIT COMMITTEE MEETING AGENDA

11 APRIL 2018

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Item Number 14.1 Title DEAN NEWBERY & PARTNERS – INTERIM EXTERNAL

AUDIT MANAGEMENT LETTER - 2017/18 Date 11 April 2018 Author(s) Tony Amato – Team Leader Finance

Reference CC17/775; CR18/12391; CR18/15866

Previous Motion NIL

Attachment/s 1. External Audit Management Letter (January 2018 Audit Attendance)

OFFICER’S RECOMMENDATION Item 14.1 – Dean Newbery & Partners – Interim External Audit Management Letter – 2017/18 (CC17/775) That the correspondence from Dean Newbery & Partners, relative to the findings of their interim audit attendance in January 2018, together with Management’s responses be received. OFFICER’S RECOMMENDATION That: 1. Pursuant to Section 91(7) of the Local Government Act 1999 (the Act), the Audit

Committee orders that the following document(s) (or part) shall be kept confidential, being document(s) (or part) relating to a matter dealt with by the Committee on a confidential basis under Sections 90(2) and 90(3)(e) of the Act: • Item 6 of Attachment 1 of the written report item no 14.1of 28-03-2018.

on the grounds that the document(s) (or part) is: (e) matters affecting the security of the council, members or employees of the council,

or council property, or the safety of any person;

Specifically, the present matter relates to the External Audit Management Report

2. Pursuant to Section 91(9)(c) of the Act, this order will be reviewed at least annually in accordance with the Act.

BACKGROUND Council’s external auditors, Dean Newbery & Partners, undertook an interim audit visit during January 2018. The findings from their visit are provided as Attachment 1, together with responses from Management relative to the matters raised.

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COMMENTS/DISCUSSION Management’s comments relative to the matters raised is incorporated within the attachment. COMMUNICATION (INTERNAL TO COUNCIL) Manager Finance & Corporate Services Financial Accountant CONSULTATION (EXTERNAL TO COUNCIL) Dean Newbery and Partners POLICY IMPLICATIONS Nil STATUTORY REQUIREMENTS Local Government Act 1999 Section 129 - Conduct of audit FINANCIAL/BUDGET IMPLICATIONS Nil COMMUNITY PLAN Objective 5.2: To be a ‘best practice’ Local Government organisation

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Town of Gawler

External Audit Management Report January 2018 Audit Attendance

Financial Year Ending 30 June 2018

Dean Newbery & Partners Chartered Accountants 214 Melbourne Street North Adelaide SA 5006 www.deannewbery.com.au P 08 8267 4777 E sam@deannewbery.com.au

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2 | P a g e

Disclaimer: This document is for the exclusive use of the person/organisation named on the front of this document (Town of Gawler). This document must not be relied upon by any person/organisation who is not the Recipient. Dean Newbery & Partners Chartered Accountants does not take responsibility for any loss, damage or injury caused by use, misuse or misinterpretation of the information in this document by any person who is not the Recipient. This document may not be reproduced in whole or in part without

permission.

Liability limited by a scheme approved under Professional Standards Legislation

Dean Newbery & Partners

Chartered Accountants 214 Melbourne Street North Adelaide SA 5006

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23 March 2018 Mayor Karen Redman Town of Gawler 89 Murray Street GAWLER SA 5118 Dear Mayor Redman RE: External Audit Management Report - Financial Year Ending 30 June 2018

Our audit team recently completed a site visit in relation to the external audit of your Council for the financial year ending 30 June 2018.

This report has been prepared to comply with Australian Auditing Standard (ASA) 260 Communication with Those Charged with Governance and ASA 265 Communicating Deficiencies in Internal Controls to Those Charged with Governance and Management and the Local Government Act 1999 (the Act).

Our commentary and audit recommendations arising from our audit are outlined in this report. Please note that all matters raised in this report have been discussed with the Administration prior to being issued and responses provided by the Administration to audit matters raised have been included.

Please contact me on 8267 4777 (sam@deannewbery.com.au) if you have any queries with regard to the report. Yours sincerely DEAN NEWBERY & PARTNERS

Samantha Allard Partner C. Chief Executive Officer C. Audit Committee

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