Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

LGAGENE401A Mapping and Delivery Guide
Monitor council's internal controls

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency LGAGENE401A - Monitor council's internal controls
Description This unit covers the importance, from a councillor's perspective, of creating and maintaining an adequate system of internal controls.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit supports the attainment of skills and knowledge required for competent workplace performance in remote and Indigenous communities and councils. Knowledge of the legislation and regulations within which councils must operate is essential. The role of elected members and senior management in leading and supporting their communities, and the identification of processes and solutions to meet the specific needs of communities, must be appropriately reflected.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Prerequisite Unit/s
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Identify council operations subject to controls
  • Council operations are reviewed and control systems are identified.
  • Existing control systems are researched and examined for effectiveness against known or perceived risks.
  • Examples of control from other sources are examined and assessed for applicability to the council/authority.
       
Element: Follow optimum control standards
  • Organisational plans are monitored to ensure goals and objectives are adequately met by business practices.
  • Financial management systems and practices are researched to ensure that they comply with audit procedures, accounting standards and identified levels of risk.
  • Management practice emphasises accountability of staff and office bearers with regard to systems, procedures and transactions.
       
Element: Maintain control over council's assets
  • Decisions about assets, purchases and disposals are made in accordance with current plans, budgets and guidelines.
  • The council or authority's assets are recorded in accordance with recognised accounting procedures.
  • Clear guidelines regarding the appropriate use of assets are documented and made known to employees and councillors.
  • Security of assets is supported by appropriate insurance and physical and systems controls.
  • All aspects of asset usage and recording are subject to audit control and are monitored by management.
       
Element: Measure performance and compare with standards
  • Performance reporting is undertaken to establish progress against goals and objectives.
  • Tender and contract management is informed by specialist or legal advice and risk management analysis.
  • Work practices are monitored by routine reporting to establish whether current practices meet or exceed the demands of community stakeholders and ethical standards.
  • Opportunities for improvement are identified, documented, recommended for action and prioritised to ensure responsible and efficient usage of resources.
       
Element: Account for discrepancies and recognise good performance
  • Theft, loss and damage are noted and reported to appropriate authority for investigation and prosecution.
  • Claims against insurance policies are undertaken as appropriate for theft, damage or loss.
  • Good performance resulting in savings or efficiencies is recognised and reinforced by management.
  • Repairs are effected and inoperable assets or facilities are removed from public access.
       
Element: Implement risk management procedures
  • Operating liabilities are scrutinised through regular review, incident reporting and management scrutiny of contemporary standards of best practice.
  • Issues where shifting community, business, government or social standards may expose the council or authority to risk of litigation are identified for discussion, resolution and strategic response.
  • Risk management processes are supported and reinforced at all levels of council.
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

Overview of assessment requirements

A person who demonstrates competency in this unit will be able to perform the outcomes described in the Elements to the required performance level detailed in the Performance Criteria. The knowledge and skill requirements described in the Range Statement must also be demonstrated. For example, knowledge of the legislative framework and safe work practices that underpin the performance of the unit are also required to be demonstrated.

Critical aspects of evidence to be considered

Importance of establishing and maintaining a good system of internal control is identified.

Processes for recording and controlling transactions are monitored.

Councillor's roles in maintaining the internal control system are clarified.

Accounting and asset management policies are identified, developed and implemented.

Context of assessment

In the workplace or a simulated work environment, possibly supported by classroom delivery, including remote or online.

Assessment may encompass multiple elements in the workplace and utilise:

role-plays

oral questioning

case studies

short exercises, including multiple choice, practical demonstrations and group activities in simulated environments.

It is anticipated that a complete assessment would involve observation of performance in the role of councillor or a similar representative role.

Relationship to other units(prerequisite or co-requisite units)

Prerequisite units: nil.

Co-requisite units: nil.

Method of assessment

The following assessment methods are suggested:

observation of the learner performing a range of workplace tasks over sufficient time to demonstrate handling of a range of contingencies

written and/or oral questioning to assess knowledge and understanding

completion of workplace documentation

third-party reports from experienced practitioners

completion of self-paced learning materials including personal reflection and feedback from trainer, coach or supervisor.

Evidence required for demonstration of consistent performance

Evidence will need to be gathered over time across a range of variables.

Resource implications

Access to a workplace, simulated environment or case studies including:

legislation and standards of practice, including accounting standards

protocols, policies and procedures

representative issues and incidents reflecting council responsibility.

Assessment and training may need to be conducted out of standard business hours.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

This describes the essential skills and knowledge and their level, required for this unit

Required Skills

strategic management skills

ability to use control systems

analysis and interpretation of data

risk management skills.

Required Knowledge

understanding of financial management and accounting skills

audit practices

budget processes

accrual accounting

council's control systems

issues of accountability and the separation of executive and managerial powers

legislation affecting the local government sector

insurance issues, including current insurance developments and impact on public facility usage

contemporary liability issues

implementation of control policies.

Hidden text

The Range Statement relates to the Unit of Competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording in the Performance Criteria is detailed below.

Systems may include:

financial management

documentation

cash management

signatory powers

contract management

emergency and critical incident response

community safety

premises security

asset security, asset register and depreciation schedule records

data and document security

privacy issues and policies

road, footpath, access way and public facility security

occupational health and safety systems, including recording and response strategies

environmental and sustainability policies and practices

insurances, including property, personnel and workers compensation

quality controls, including management by exception.

Security of assets may include:

physical and strategic control of premises, including:

equipment

parks

storage

fuel depots

workshops

maintenance facilities

vehicles

heavy equipment

bulk materials storage

tools of trade

plant nurseries

public facilities

child and aged care facilities

recreational facilities

computer equipment and databases

street signage

parking equipment and meters.

Guidelines may include:

relevant legislation.

Hidden text

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Council operations are reviewed and control systems are identified. 
Existing control systems are researched and examined for effectiveness against known or perceived risks. 
Examples of control from other sources are examined and assessed for applicability to the council/authority. 
Organisational plans are monitored to ensure goals and objectives are adequately met by business practices. 
Financial management systems and practices are researched to ensure that they comply with audit procedures, accounting standards and identified levels of risk. 
Management practice emphasises accountability of staff and office bearers with regard to systems, procedures and transactions. 
Decisions about assets, purchases and disposals are made in accordance with current plans, budgets and guidelines. 
The council or authority's assets are recorded in accordance with recognised accounting procedures. 
Clear guidelines regarding the appropriate use of assets are documented and made known to employees and councillors. 
Security of assets is supported by appropriate insurance and physical and systems controls. 
All aspects of asset usage and recording are subject to audit control and are monitored by management. 
Performance reporting is undertaken to establish progress against goals and objectives. 
Tender and contract management is informed by specialist or legal advice and risk management analysis. 
Work practices are monitored by routine reporting to establish whether current practices meet or exceed the demands of community stakeholders and ethical standards. 
Opportunities for improvement are identified, documented, recommended for action and prioritised to ensure responsible and efficient usage of resources. 
Theft, loss and damage are noted and reported to appropriate authority for investigation and prosecution. 
Claims against insurance policies are undertaken as appropriate for theft, damage or loss. 
Good performance resulting in savings or efficiencies is recognised and reinforced by management. 
Repairs are effected and inoperable assets or facilities are removed from public access. 
Operating liabilities are scrutinised through regular review, incident reporting and management scrutiny of contemporary standards of best practice. 
Issues where shifting community, business, government or social standards may expose the council or authority to risk of litigation are identified for discussion, resolution and strategic response. 
Risk management processes are supported and reinforced at all levels of council. 

Forms

Assessment Cover Sheet

LGAGENE401A - Monitor council's internal controls
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

LGAGENE401A - Monitor council's internal controls

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: