NTISthis.com

Evidence Guide: LGAGENE401A - Monitor council's internal controls

Student: __________________________________________________

Signature: _________________________________________________

Tips for gathering evidence to demonstrate your skills

The important thing to remember when gathering evidence is that the more evidence the better - that is, the more evidence you gather to demonstrate your skills, the more confident an assessor can be that you have learned the skills not just at one point in time, but are continuing to apply and develop those skills (as opposed to just learning for the test!). Furthermore, one piece of evidence that you collect will not usualy demonstrate all the required criteria for a unit of competency, whereas multiple overlapping pieces of evidence will usually do the trick!

From the Wiki University

 

LGAGENE401A - Monitor council's internal controls

What evidence can you provide to prove your understanding of each of the following citeria?

Identify council operations subject to controls

  1. Council operations are reviewed and control systems are identified.
  2. Existing control systems are researched and examined for effectiveness against known or perceived risks.
  3. Examples of control from other sources are examined and assessed for applicability to the council/authority.
Council operations are reviewed and control systems are identified.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Existing control systems are researched and examined for effectiveness against known or perceived risks.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Examples of control from other sources are examined and assessed for applicability to the council/authority.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Follow optimum control standards

  1. Organisational plans are monitored to ensure goals and objectives are adequately met by business practices.
  2. Financial management systems and practices are researched to ensure that they comply with audit procedures, accounting standards and identified levels of risk.
  3. Management practice emphasises accountability of staff and office bearers with regard to systems, procedures and transactions.
Organisational plans are monitored to ensure goals and objectives are adequately met by business practices.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Financial management systems and practices are researched to ensure that they comply with audit procedures, accounting standards and identified levels of risk.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Management practice emphasises accountability of staff and office bearers with regard to systems, procedures and transactions.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Maintain control over council's assets

  1. Decisions about assets, purchases and disposals are made in accordance with current plans, budgets and guidelines.
  2. The council or authority's assets are recorded in accordance with recognised accounting procedures.
  3. Clear guidelines regarding the appropriate use of assets are documented and made known to employees and councillors.
  4. Security of assets is supported by appropriate insurance and physical and systems controls.
  5. All aspects of asset usage and recording are subject to audit control and are monitored by management.
Decisions about assets, purchases and disposals are made in accordance with current plans, budgets and guidelines.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

The council or authority's assets are recorded in accordance with recognised accounting procedures.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Clear guidelines regarding the appropriate use of assets are documented and made known to employees and councillors.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Security of assets is supported by appropriate insurance and physical and systems controls.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

All aspects of asset usage and recording are subject to audit control and are monitored by management.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Measure performance and compare with standards

  1. Performance reporting is undertaken to establish progress against goals and objectives.
  2. Tender and contract management is informed by specialist or legal advice and risk management analysis.
  3. Work practices are monitored by routine reporting to establish whether current practices meet or exceed the demands of community stakeholders and ethical standards.
  4. Opportunities for improvement are identified, documented, recommended for action and prioritised to ensure responsible and efficient usage of resources.
Performance reporting is undertaken to establish progress against goals and objectives.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Tender and contract management is informed by specialist or legal advice and risk management analysis.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Work practices are monitored by routine reporting to establish whether current practices meet or exceed the demands of community stakeholders and ethical standards.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Opportunities for improvement are identified, documented, recommended for action and prioritised to ensure responsible and efficient usage of resources.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Account for discrepancies and recognise good performance

  1. Theft, loss and damage are noted and reported to appropriate authority for investigation and prosecution.
  2. Claims against insurance policies are undertaken as appropriate for theft, damage or loss.
  3. Good performance resulting in savings or efficiencies is recognised and reinforced by management.
  4. Repairs are effected and inoperable assets or facilities are removed from public access.
Theft, loss and damage are noted and reported to appropriate authority for investigation and prosecution.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Claims against insurance policies are undertaken as appropriate for theft, damage or loss.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Good performance resulting in savings or efficiencies is recognised and reinforced by management.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Repairs are effected and inoperable assets or facilities are removed from public access.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Implement risk management procedures

  1. Operating liabilities are scrutinised through regular review, incident reporting and management scrutiny of contemporary standards of best practice.
  2. 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.
  3. Risk management processes are supported and reinforced at all levels of council.
Operating liabilities are scrutinised through regular review, incident reporting and management scrutiny of contemporary standards of best practice.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

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.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Risk management processes are supported and reinforced at all levels of council.

Completed
Date:

Teacher:		 Evidence:

 

 

 

 

 

 

 

Assessed

Teacher: ___________________________________ Date: _________

Signature: ________________________________________________

Comments:

 

 

 

 

 

 

 

 

Instructions to Assessors

Evidence Guide

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.

Required Skills and Knowledge

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

Range Statement

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