Agenda of Finance Policy Committee

ORANGE CITY COUNCIL

MINUTES OF THE

Audit and Risk Management Committee

HELD IN Committee Room 3, Civic Centre, Byng Street, Orange

ON 22 February 2019

COMMENCING AT 9:36AM

Attendance

Voting Members: Mr P Burgett (Independent Chairperson), Mr B Gillooly AM (Independent Member), Cr R Kidd (Mayor), Cr J McRae

Non-Voting Members: General Manager, Manager Financial Services, Internal Auditor

Invited: Ms Karen Taylor Director Financial Audit (Audit Office NSW) (via teleconference)

1.1 Apologies and Leave of Absence

RECOMMENDATION Cr J McRae/Mr B Gillooly AM

That the apologies be accepted from the Manager Governance and the Director Corporate and Commercial Services for the Audit and Risk Management Committee meeting on 22 February 2019.

1.2 Acknowledgement of Country

1.3 Declaration of pecuniary interests, significant non-pecuniary interests and less than significant non-pecuniary interests

2 Previous Minutes

RECOMMENDATION Mr B Gillooly AM/Cr R Kidd

That the Minutes of the Meeting of the Audit and Risk Management Committee held on 23 November 2018 (copies of which were circulated to all members) be and are hereby confirmed as a true and accurate record of the proceedings of the Audit and Risk Management Committee meeting held on 23 November 2018.

3 General Reports

3.1 Internal Audit Review Report - Fraud and Corruption Risks

TRIM Reference: 2019/229

Recommendation Mr B Gillooly AM/Cr J McRae

1 That the report by the Internal Auditor on an internal audit review of fraud and corruption risks register be acknowledged.

2 That the results of an assessment of audit evidence in respect of the remainder of the fraud and corruption risk items - shown below - and related management comments be presented to the next meeting.

· Risk ID reference number 4015. Contractor payments. Review of a sample of contract variation payments.

· Risk ID reference number 3993. Risk description: Misuse of Council credit cards.

3 That a report be submitted to the next meeting, outlining proposed changes to the risks register regarding the updating of fraud and corruption risks to include IT fraud and corruption risks.

4 That the risk register be refined by identifying compliance tasks which should be moved to the compliance reporting schedule and that some risk descriptions be updated to better describe the nature of risks and related risk treatment strategies in place and timelines for future actions.

Cr R Kidd left the meeting at 09:55 am.

3.2 Internal Audit Review Plan - Security of Council Assets and Staff

TRIM Reference: 2019/225

Recommendation Mr B Gillooly AM/Cr J McRae

1 That the General Manager and The Audit and Risk Management Committee resolved to defer consideration of the internal audit review plan on security of Council assets and staff; and authorise the Committee Chair to develop the scope further in consultation with the Internal Auditor, the Manager Corporate Governance and the General Manager.

2 That the updated internal audit review plan as amended following this consultation be deemed to be approved by the Committee.

Cr R Kidd returned to the meeting at 11:05 am.

3.3 Compliance Activities - 2018/19 Financial Year - December 2018 to February 2019 Update

TRIM Reference: 2019/246

Recommendation Mr B Gillooly AM/Cr J McRae

1 That the update on compliance activities be acknowledged.

2 That the colour coding scheme be reviewed to easily distinguish between the progressing items and completed items.

3 That it be noted that there is an inconsistency between the level of progress and the percentage complete traffic light colour scheme, for the following items:

· 1C2.5 – completion should be less than 100%.

· 1C2.14 – traffic light colour should be green.

4 Item reference number 1C2.14. That a specific control be established to facilitate measurement of the actions required under this item.

5 That the Committee be advised on whether item number 1C2.11 has been completed.

6 That action item number 1C2.10 and 1C2.12 be merged as they relate to the same task.

7 That the Manager Corporate Governance be requested to assess the possibility of streamlining the report using data in Pulse with a view to providing a high level statistical summary on compliance activity performance.

3.4 Process Improvements - 2018/19 Financial Year - December 2018 to February 2019 Update

TRIM Reference: 2019/247

Recommendation Cr J McRae/Mr B Gillooly AM

1 That the update on process improvements be acknowledged.

2 That the report be reviewed to remove duplicates and to move compliance items such as item 1B1.2 to the compliance schedule.

3 That the status of the following items be reviewed as the colour scheme does not appear to be consistent with the percentage completed. Action item numbers: 1B3.1, 1B3.3 and 1B3.7.

3.5 Internal Audit Programme Status Report as at February 2019

TRIM Reference: 2019/92

Recommendation Mr B Gillooly AM/Cr J McRae

That the report by the Internal Auditor on internal audit programme status report as at February 2019 be noted.

3.6 ARMC Action List as at February 2019

TRIM Reference: 2019/226

Recommendation Cr R Kidd/Mr B Gillooly AM

1 That the report by the Internal Auditor on ARMC Action List as at February 2019 be acknowledged.

2 That action items under marked as completed be deleted from the ARMC Action List.

3 That the Committee acknowledge that the ARMC Action List format will be amended to transfer compliance activities to the Compliance Calendar and summarise the list of recommendations pending implementation.

4 That the start date on on-going items be amended to annually.

5 That in respect of action item number 1A1.10, the Committee requested that when the Office of Local Government updated Internal Audit Guidelines are published they be circulated to members for their information.

6 That action item number 1A2.16 be deleted noting that the Committee Chair has already met with the Manager Governance in December 2018.

7 That management review the long outstanding action items and provide a report with justification on items to be deleted.

8 That the due date on action item 1A3.4 be corrected as the year 2007 stated in the report is incorrect.

9 That the colour code indicating the status of action item number 1A3.9 be updated to reflect the actual status of the project.

10 Action item number 1A2.12. That the Committee notes the progress of discussion between the Bathurst Regional Council and Orange City Council General Managers regarding the internal audit resourcing model.

11 That an update be circulated to Committee members out of session regarding the status of action item number 1A3.12.

12 That action item number 1A2.15 be deleted noting that the Manager Financial Services has now provided members with the required information.

3.7 VERBAL report BY THE DIRECTOR FINANCIAL AUDIT (aUDIT OFFICE NSW)

TRIM Reference: vERBAL REPORT

Recommendation Cr R Kidd/Mr B Gillooly AM

That the verbal report by the Director Financial Audit (Audit Office NSW) on the following points be noted.

· The engagement plan for 2019 and management letter for 2018 are in draft and being considered by management.

· Key areas of focus in 2019 include revaluation of land under roads and land.

· Information technology general controls and cyber security audit results.

· New accounting standards on revenue will not be applicable until 2020 but the Councils are encouraged to consider the impact of these new standards.

· The Minister has requested the Auditor General to review credit card policies and transactions for Councils. This is a performance audit but it will be informed with results of the financial audit.

· The Auditor General’s Report of the audit of 138 Councils will be tabled in Parliament with the Clerk of Parliament next week.

3.8 LATE ITEM - ARMC Annual report for the year ended December 2018

TRIM Reference: 2019/327

Recommendation Cr R Kidd/Mr B Gillooly AM

1 That the ARMC Chair’s ARMC Annual Report for the year ended 31 December 2018 be noted; and that the report be submitted to the next Council meeting.

2 That Committee noted that with effect from 1 January 2019, the Dubbo Regional Council ceased to be a member of the BOD Alliance on sharing of an internal audit resource. That the annual report be amended at section 1.0 to state that Dubbo Regional Council is no longer a member of the BOD Alliance.

The Meeting Closed at 11:15PM.

Finance Policy Committee 2 April 2019

2.1 Minutes of the Audit and Risk Management Committee meeting held on 22 February 2019

Attachment 1 Audit and Risk Management Committee - ARMC - Chair Annual Report for the year ended 31 December 2018

Orange City Council

Audit and Risk Management Committee

Annual Report

For Year Ended 31 December 2018

CONTENTS

1.0 Introduction. 3

2.0 ARMC Purpose. 3

3.0 Membership and Meetings. 4

3.1 Management Meetings. 4

3.2 ARMC Meeting Attendance. 4

4.0 ARMC Charter. 5

5.0 Internal Audit. 5

5.1 Internal Audit Appointment 5

5.2 Internal Audit Performance. 5

5.3 Internal Audit Plan. 6

5.4 Internal Audit Assignments 6

5.5 Limitation on the Internal Auditor. 6

5.6 Management Responses. 7

5.7 Internal Audit Resource Distribution. 7

5.8 ACL Implementation. 7

6.0 Other Reports and Presentations Considered by the ARMC. 7

7.0 External Audit. 8

8.0 Risk Management. 9

9.0 Conclusion……………………………………………………………………………………………………………9

1.0 Introduction

Orange City Council is a member of the Bathurst, Orange and Dubbo (BOD) Alliance who share the services of an Internal Auditor (Shephard Shambira) who is employed by Orange City Council. The Dubbo Regional Council ceased to be a member of the BOD Alliance for purposes of sharing an internal audit resource, with effect from 1 January 2019.

Each Council has an Audit and Risk Management Committee (ARMC) and this report covers the period 1 January 2018 to 31 December 2018 for Orange City Council.

One of the benefits of sharing an Internal Audit function is that it allows the three (3) Councils to share “best practice” experience and knowledge. This has been further enhanced with the ARMC having a shared independent member that provides an exchange of ideas and experience at a senior level.

2.0 ARMC Purpose

The ARMC is an independent advisory Committee appointed by Council to assist Council in fulfilling its governance and oversight responsibilities. The primary duties and responsibilities of the ARMC are to assist the Council to discharge its responsibilities relating to:

§ Financial reporting process

§ Business ethics, policies and practices

§ Management and internal controls

§ The integrity of the Council’s financial reporting practices and finance and accounting compliance

§ Council’s internal control framework, corporate risks and all internal and external audit related matters

§ Encouraging continuous improvement of Council’s systems and practices

§ Internal audit

§ The Council's process for monitoring compliance with policies, laws and regulations and the Council code of conduct.

The framework governing the terms of reference for audit and risk committees in the local government sector were introduced in 2017. However, at the time of preparing this report the sector was still awaiting promulgation of detailed Internal Audit Guidelines by the Office of Local Government. These Regulations are expected to provide further clarification on certain major changes to the structure and purpose of audit and risk committees in local government. Essentially, the new legislation has indicated that the Audit, Risk and Improvement Committees will be responsible for a wider range of governance and compliance objectives including a strong emphasis on process improvement. While the current practice has been that the Audit and Risk Management Committee provides input on process improvement initiatives, the extent of the proposed legislative requirements in this area is not yet clear.

Orange City Council has fortunately already taken a path of expanding the scope of interest for the ARMC by having management report on the broader process improvement program of Council. Council’s Internal Auditor is used in the process improvement program to advise on internal control and risk management aspects of process development.

3.0 Membership and Meetings

The Council appointed the current independent members of the ARMC following the local government elections in 2017 on 7 November 2017 following an expression of interest process. An induction session was conducted for the new ARMC on 15 December 2017. The table below shows the list of Committee Members (Voting) and Council Officers (Non-Voting) attendance at ARMC meetings held during the year.

3.1 Management Meetings

The ARMC Chair met with the General Manager, Director Corporate and Commercial Services and Manager Corporate Governance as required during the year to discuss the operation of the ARMC, the internal audit function and risk management framework.

3.2 ARMC Meeting Attendance

The table below shows the attendance of voting and non-voting members at each meeting scheduled by Council for the year.

Voting Members	Name	Meetings		Appointed/Resigned
*Councillor Members*		Attended	Held
Mayor	Cr Reg Kidd	3	4	Appointed on 21/11/17
Councillor (Alternate member)	Cr Jeff Whitton	0	4	Appointed on 21/11/17
Councillor/Deputy Mayor	Cr Joanne McRae	4	4	Appointed 21/11/17
*Independent External Members*
Chair	Phillip Burgett	4	4	Appointed 11/6/’14 Ceased 9/9/’17 Appointed 7/11/’17
Independent Member	Bill Gillooly AM	4	4	Appointed 7/11/’17

Non-Voting Attendees
General Manager (GM)	Garry Styles	1	4
Director - Technical Services/Acting GM	Ian Greenham	1	1
Director Corporate & Commercial Services/Acting GM	Mark Burdack	3	4
Internal Auditor	Shephard Shambira	4	4
Invitees
Manager Financial Services	Jason Cooke	3
Manager Corporate Relations and Communications/Acting Director Corporate and Commercial Services	Nick Redmond	1
Management Accountant/Acting Manager Financial Services	Josephine Saunders	1
Manager Administration & Governance	Michelle Caitlin	1
Manager Corporate Governance	Samantha Freeman	1
External Audit Agent - Intentus	John O’Malley	2
External Auditor – Audit Office NSW	Karen Taylor	1

4.0 ARMC Charter and Internal Audit Activity Charter

The ARMC Charter was initially adopted by Orange City Council on 3 July 2009.

The Charter is reviewed annually and where necessary changes are recommended to Council for a resolution. The ARMC resolved at its meeting on 30 September 2016 that a review of the ARMC Charter be deferred until after the Office of Local Government (OLG) has promulgated updated guidelines to implement amendments to the Local Government Act (1993) (NSW) relating to internal audit and business improvement.

The External Quality Assessment of the Council’s Internal Audit Unit report provided recommendations to amend the Charter which will be included in the amendments in the next review of the Charter. The ARMC is not aware of the timeline the OLG is working to in issuing the guidelines to Councils but the ARMC will continue to monitor developments and recommend the appropriate amendments to Council after informed consideration.

5.0 Internal Audit

5.1 Internal Audit Appointment

Mr Shephard Shambira (CPA) was appointed to the position of Internal Auditor for the BOD Alliance on 20 April 2009. This appointment was for an initial term of 3 years, which has been extended. The current contract extension will expire in 2020.

5.2 Internal Audit Performance

The ARMC has approved the annual and three (3) year audit plan and overseen Internal Audit’s role in the governance activities of Council.

The Internal Auditor has built strong relationships with staff based on the quality and manner of the reviews and the recommendations made in internal audit reports presented to date.

The ARMC expects a strong direct correlation of the annual and medium term internal audit plans and the risk ratings identified in Council’s corporate risk register. Over the course of 2018 the Internal Auditor has improved the linkage between Council’s corporate risks and internal audit work priorities incorporated in the Internal Audit Plan to strengthen the narrative between Council’s corporate risks and the scope of work covered in the internal audit plans so that appropriate assurance is provided on the effective application of controls managing the major corporate risks of Council.

In accordance with Clause 7.3(d) of the ARMC Charter the BOD engaged O’Connor Marsden & Associates to conduct a review of the effectiveness of the internal audit function including compliance with The Institute of Internal Auditors' International Standards for the Professional Practice of Internal Auditing’. The final report on the assessment was issued on 19 April 2018 concluded that Internal Audit is operating satisfactorily with some opportunities identified to enhance the value proposition provided to each Council in the BOD. A joint meeting of BOD ARMC members and General Managers was held on 10 August 2018 to consider the report. Orange City Council’s response to the report was tabled at the 28 September 2018 ARMC meeting with the implementation of planned actions being subject to progress reports to the ARMC during 2019.

5.3 Internal Audit Plan

The ARMC is responsible to approve the internal audit plan and amendments including the scope of work covered in each specific review undertaken during the period. The internal audit plan is aligned with Council’s corporate risk register.

5.4 Internal Audit Assignments

The ARMC also requires the scope of work for each internal audit review to be prepared by the Internal Auditor and agreed by the ARMC. This ensures that the work undertaken addresses the specific needs of Council, management and the ARMC.

Each meeting of the ARMC received status reports on the Rolling 3 Year Internal Audit Programme. In addition to the agreed comprehensive internal audit reviews scheduled for the 2018 year, the Internal Auditor also undertook higher level reviews of certain individual risks in the Enterprise Risk Register identified by the ARMC to verify the existence of the mitigating strategies to manage those risks.

The table below shows the status of various assignments carried out by internal audit during the year under review.

Audit Task	Status	Comments
*Internal Audit Plan*
Internal Audit Review report - Payroll transactions	Completed	Tabled at ARMC meeting – July 2018
Internal Audit Review report - Payroll transactions	Completed	Tabled at ARMC meeting – July 2018
Internal Audit Review Report - Section Contributions	Completed	Tabled at ARMC meeting – September 2018
Internal Audit Review Report - Airport Security Risks Register	Completed	Tabled at ARMC meeting – November 2018
Internal Audit Review Plan - Fraud and Corruption Risks Register	Completed	Tabled at ARMC meeting – November 2018
*ERM Risk Mitigation Review*
Corporate Risks Register Review - Complaints handling ( Risk ID 5385)	Completed	Tabled at ARMC meeting – March 2018
Corporate Risks Register Review - Aquatic Centre safety (Risk ID 5422)	Completed	Tabled at ARMC meeting – March 2018
Corporate Risks Register Review - Events management (Risk ID 5426)	Completed	Tabled at ARMC meeting – March 2018

5.5 Limitations on Internal Auditor

The ARMC is not aware of any restrictions placed on the work of the Internal Auditor.

5.6 Management Responses

The ARMC has reviewed all reports prepared by the Internal Auditor and has satisfied itself that management’s responses to audit findings and recommendations are constructive, responsible and timely. All issues arising have been dealt with or are being dealt with within agreed timeframes.

5.7 Internal Audit Resource Distribution

The three (3) BOD Alliance member Councils are each entitled to 33% of the available internal audit time. As at 31 December 2018, the Dubbo Regional Council terminated their participation in the internal audit resource sharing arrangements with Orange and Bathurst Councils. With effect from 1 January 2019, the Bathurst Regional Council and the Orange City Council now share an internal auditor with each Council contributing 50% of the costs, in return for 50% of the available internal audit time. The ARMC will determine how this additional available time in 2018-’19 will most effectively be utilised.

5.8 ACL Implementation

The BOD agreed to embark on the implementation of Audit Command Language (ACL), an audit software platform which is designed to provide the capability of more extensive targeted interrogation of transactions to verify the application of risk management controls and policies as mitigation factors in managing the residual risks recorded in the enterprise risk management register.

The impact of this additional resource on the structure of the internal audit plan and allocation of resources has not progressed as far as ARMC had anticipated but has been given expectations of the ARMC.

The main challenge is the inconsistent file structures between Council’s financial software and ACL. The Internal Auditor is working with ACL, the Audit office of NSW who use ACL and identifying other local government bodies who may be experiencing the same issues as the BOD seeking to resolve these implementation hurdles by leveraging other users experience rather than unnecessarily investing resources in our own right to bring the platform into use.

6.0 Other Reports and Presentations Considered by the ARMC

6.1 Other Reports

The ARMC has adopted standing agenda item for each meeting that provide status reports on the following activities for which the ARMC has oversight responsibilities:

· Current Year’s Internal Audit Plan

· Compliance Activities

· Process Improvement Initiatives

· Outstanding Items Action List

Status reports on each of these were presented to each meeting held during the year.

The ARMC Chair is working with the Manager Corporate Governance to develop efficiencies in the compilation and reporting of activity in Compliance and Process Improvement the outcome of which will be finalised in 2019.

A summary of other specific reports considered by the ARMC during the year are outlined in the table below:

Report	Date presented to the Committee
§ Audit Office client service plan 2017/18	Tabled at ARMC meeting – March 2018
§ External Audit Management Letter 2016/2017	Tabled at ARMC meeting – March 2018
§ ARMC Annual report for the year ended December 2017	Tabled at ARMC meeting – March 2018
§ Management Letter on the interim phase of the audit for the year ended 30 June 2018	Tabled at ARMC meeting – July 2018
§ Auditor General's Performance Benchmarking Reports on the Local Government Industry	Tabled at ARMC meeting – July 2018
§ Council’s response to the External Quality Assessment of the BOD Internal Audit Unit	Tabled at ARMC meeting – September 2018
§ Audited Financial Statements 2017/2018	Tabled at ARMC meeting – November 2018

7.0 External Audit

The Audit Office of New South Wales (AO) was appointed as External Auditor to all Councils in New South Wales including Orange City Council during the previous calendar year. The Audit Office retained the services of Intentus Chartered Accountants as a contractor to the Auditor General assigned to carry out the external audit of Council’s financial statements for the 2017/18 year.

The ARMC has not independently assessed the performance of the External Auditor for the year but has reviewed the AO Client Service Plan and in consultation with both the Engagement Director (Karen Taylor) and Audit Agent Principal (John O’Malley) has satisfied itself that, with the exception of the final management letter being issued, all key milestones have been achieved.

The ARMC is not aware of any non-audit services provided or any other circumstances which would pose a threat to the independence of the external auditor.

The AO’s interim management letter was presented to the ARMC during the year and the ARMC is satisfied with management’s action plans and responses to issues raised and will monitor implementation.

The ARMC has no concerns with the AO’s audit report on Council’s Financial Statements for the 2017/18 financial year although it is noted that Council was granted an extension for the lodgement of the financial report.

8.0 Risk Management

ARMC has reviewed Council’s risk management strategy, and continues to monitor progress on the implementation of an enterprise wide risk management (ERM) plan.

Council made significant progress with the development and implementation of a Corporate Risk Register. Over the course of the period under review the number of risks identified was reviewed and consolidated to better reflect an organisation-wide perspective allowing more efficient prioritisation of key risks. Whilst the ERM Plan retains a record of all identified operational and strategic risks the ARMC now receives a report at each meeting on Council’s 20 Top Corporate Risks and how they are being managed to deliver a residual risk outcome within Council’s risk tolerances.

9.0 Conclusion

The ARMC has overseen an internal audit and external audit program for the year under review in which the scope and approach to the work undertaken has been appropriate and consistent with the current understanding of Council’s activities and enterprise risk framework.

The ARMC confirms that based on the information provided to the ARMC from management, internal audit and external audit, it is satisfied with the progress of Council’s arrangements for governance, risk management, internal control and regulatory compliance.

The areas of responsibility of the ARMC set out in Clause 7 of the Audit and Risk Management Committee Charter are managed in conjunction with the internal audit and external audit plans executed during the year.

PP Burgett

Chairman

Finance Policy Committee 2 April 2019

3 General Reports

3.1 Requests for Financial Assistance

RECORD NUMBER: 2019/526

AUTHOR: Mark Burdack, Director Corporate and Commercial Services

EXECUTIVE SUMMARY

Council can only assist other organisations financially (in cash or in kind) in accordance with section 356 of the Local Government Act 1993.

Council has in place a policy for donations to be made under section 356 of the Act and annually advertises for applications under this policy. Additional applications are received during the year. This report provides the most recently received requests.

Link To Delivery/OPerational Plan

The recommendation in this report relates to the Delivery/Operational Plan strategy “15.2 Collaborate - Support community organisations and groups to deliver services and programs”.

Financial Implications

The overall donations/sponsorship budget for 2018/19 is as follows:

Program	Adopted Budget	Actual/	Remaining
Program	Adopted Budget	committed	balance
General Donations ¹	$55,000.00	$54,100.00	$900.00
Wood and Heating Bank Vouchers	$5,000.00	$5,000.00	$0.00
Major Promotions ²	$45,500.00	$45,500.00	$0.00
Emergent Funding Quarter 1	$5,000.00	$5,000.00	$0.00
Emergent Funding Quarter 2	$5,000.00	$5,000.00	$0.00
Emergent Funding Quarter 3	$5,000.00	$5,000.00	$0.00
Emergent Funding Quarter 4	$5,000.00	$3,132.03	$1,867.97
Other Funding Sources		$5,180.00
Orange Harness Racing	$20,000.00	$20,000.00	$0.00
Waratah’s Sporting Club contribution	$96,354.00	$96,354.00	$0.00
Sports Participants Grants	$13,900.00	$6,741.00	$7,159.00
Sports Capital Improvement Grants	$50,000.00	$50,000.00	$0.00
TOTAL	$305,754.00	$301,007.03	$9,926.97

1 $3,800.00, has been put back into general donations (being the remaining balance of the School Prize Giving Fund). $5,000 has been transferred out of general donations to fund the wood and heating bank vouchers program. $750.00 has been put back into general donations (being a returned donation from the Orange Schoolhouse Quilters, as their event was not held).

2 Includes $10,000.00 from City Events and $2,500.00 from Economic Development. In August 2018, an amount of $1,500.00 was returned to Major Promotions. The Rotary Club of Orange Daybreak will not now be holding its Classic Wines and Cars Expo in 2018 as the event will now be a biennial event and the next one will be in late 2019.

3 Emergent funding is allocated as $5,000.000 per quarter in the financial year:

Quarter 1 starts on 1 July and has been fully expended for this financial year;

Quarter 2 starts on 1 October and has been fully expended for this financial year;

Quarter 3 starts on 1 January and has been fully expended for this financial year;

Quarter 4 starts on 1 April and $3,132.03 has been expended so far in this financial year.

Process for applications of the remaining budget allocation

A Council resolution is required to allocate funds to any external entity, including as a donation.

Applications are considered against the criteria outlined in the donations policies. There is an application form that should be submitted to commence the process of making a donation to another entity. The form contains details to inform Council that the donation aligns with the intentions the Council has established in the Community Strategic Plan.

Policy and Governance Implications

Nil

Recommendation

The Council resolves:

1 That the donation request from the Orange Show Society for Stable Hire for the Orange Show - 11-12 May 2019 be declined.

2 That a donation of $850.00 be made to the Orange Show Society from Emergent Funding for Toilet Hire for the Orange Show - 11-12 May 2019.

3 That the General Manager's approval of a $600.00 in-kind donation made to the Orange City Rugby Club for Field marking for the Orange Rugby 10s be ratified.

4 That a donation of $1,760.00 be made to the Orange Aboriginal Medical Service from General Donations and Emergent Funding for the purchase of a Rainwater Tank (supported project for building a Bush Tucker Garden).

further considerations

Consideration has been given to the recommendation’s impact on Council’s service delivery; image and reputation; political; environmental; health and safety; employees; stakeholders and project management; and no further implications or risks have been identified.

SUPPORTING INFORMATION

Council has $900.00 remaining in General Donations and $ remaining in Emergent Funding. Sports participation applications are considered in line with the reserved budget for that category.

Applicant 107	Orange Show Society
Not for Profit	Yes.
Purpose of the Request Donations - Orange Show Society - CFA 107/2018(1) - application form - Stable Hire for the Orange Show - 11-12 May 2019.
Amount Requested $5,005.00
Policy Category General Donations - Miscellaneous (equipment hire) - Maximum $2,000.00
Comment and Recommendation The remainder of the budget for donations cannot cover this request and, as a second application in this financial year (see other application below), it is ineligible for consideration. It is recommended that this donation request be declined.

Applicant 108	Orange Show Society
Not for Profit	Yes.
Purpose of the Request Toilet Hire for the Orange Show - 11-12 May 2019.
Amount Requested $3,000.00
Policy Category General Donations - Miscellaneous (equipment hire) - Maximum $2,000.00
Comment and Recommendation This application is eligible for consideration. The ex-GST amount of the quotation for the hire of the toilets is $850.00. It is recommended that Council make a donation of $850.00 to the Orange Show Society for this purpose.

Applicant 109	Orange City Rugby Club
Not for Profit	Yes.
Purpose of the Request Field marking for the Orange Rugby 10s.
Amount Requested $600.00
Policy Category General Donations - Miscellaneous - Maximum $2,000.00
Comment and Recommendation Given that the date of this event occurred between Council meetings, the General Manager approved this in-kind donation (valued at $600.00). This amount has already been deducted from the totals. It is recommended that the General Manager's approval of this application be ratified.

Applicant 110	Orange Aboriginal Medical Service
Not for Profit	Yes.
Purpose of the Request Rainwater Tank (supported project for building a Bush Tucker Garden).
Amount Requested $1,760.00
Policy Category General Donations - Miscellaneous (equipment purchase) - Maximum $2,000.00
Comment and Recommendation Eligible for consideration. It is recommended that Council make a donation of $1,760.00 to the Orange Aboriginal Medical Service for this purpose.