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A quality destination of choice through an
open opportunity society
West Coast District Municipality
CLEAN AUDIT
WEST COAST EXPERIENCE
HENRY PRINS
MUNICIPAL MANAGER
29-30 APRIL 2013
NATIONAL MUNICIPAL MANAGERS’ FORUM; RUSTENBURG
A quality destination of choice through an
open opportunity society
OUTLINE
• INTRODUCTION
• STAKEHOLDERS
• SYSTEMS
• CONCLUSION
A quality destination of choice through an
open opportunity society
INTRODUCTION
• DO NOT CLAIM TO KNOW IT ALL
• GOING BACK TO BASICS BY ENSURING THE BOOKS WERE KEPT IN ORDER
• NOT DOING ANYTHING SPECIAL
• 9 CONSECUTIVE UNQUALIFIED OPINIONS
• 2010/11; 2011/2012 CLEAN AUDIT
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: POLITICAL LEADERSHIP
•ROLES AND RESPONSIBILITIES
•SYSTEM OF DELEGATIONS
•POSITIVE ENVIRONMENT
•ACCESSIBLE; COMMUNICATION
•PORTFOLIO COMM EACH MONTH (NOT JAN AND DEC) FOR OVERSIGHT
•AD-HOC RFI
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: POLITICAL LEADERSHIP (CONT)
• ACCESS TO IGNITE PMS
• ATTENDANCE AUDIT COMMITTEE AND AG STEERING
• WHIPS ATTENDING AC
• VALUES: INTEGRITY, TRANSPARENCY, LOYALTY, ETHICAL, RESPECT, QUALITY
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: MANAGEMENT
• LEADS ADMIN
• SET THE TONE AT THE TOP
• LEAD BY EXAMPLE
• WORK ETHIC
• FRAUD DECLARATIONS
• ZERO TOLERANCE MISCONDUCT
• COMMITMENT TO SUSTAIN AND IMPROVE GOVERNANCE PROCESSES
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: MANAGEMENT (CONT)
• SUSTAINABILITY (CAN RECOMMENDATIONS / DECISIONS STAND THE TEST OF TIME)
• COMMUNICATION
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: AG• PARTNERSHIP
• KEY-CONTROL VISITS OPPORTUNITY
• MONITORING AND EVALUATING THE STATUS OF IMPROVEMENTS
• THE SUSTAINABILITY OF KEY INTERNAL CONTROLS
• ENCOURAGE LEADERSHIP THAT WOULD BE A CATALYST FOR REALISATION OF CLEAN ADMIN
A quality destination of choice through an
open opportunity society
STAKEHOLDERS:AG (CONT)• GIVE SUPPORT AND GUIDANCE TO
THE AUDITEES (AG FOCUS AREAS)
• CONTINUOUS COMMUNICATION; STANDING INVITE TO AC
• PROPER PREPARATION FOR THE AUDIT
• SINGLE CONTACT FOR RFI’S AND COMAFS
A quality destination of choice through an
open opportunity society
STAKEHOLDERS:AUDIT COMMITTEE
• INDEPENDENCE
• SKILLED; QUALIFIED
• COMPOSITION; RIGHT MIX
• QUALITY OF INFO; ACCESS TO PMS/SDBIP
• MEETS 6X P.A.
• DISTRIBUTION OF AGENDA
• PROJECT: EVALUATE POLICY
A quality destination of choice through an
open opportunity society
STAKEHOLDERS:AUDIT COMMITTEE (CONT)
• TRAINING / NETWORKING OPPORTUNITIES
• MINUTES TO COUNCIL
• STRATEGIC PARTNER; VALUE-ADD
• OVERSIGHT
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: INTERNAL AUDIT
• STRATEGIC PARTNER
• PROPERLY RESOURCED
• REPORT TO AUDIT COMM
• RBAP IMPLEMENTATION
• PLAN TO ADDRESS PAST FINDINGS
• REPORT TO MANAGEMENT ON FINDINGS; FOLLOW-UP
• ITEM ON EMT AGENDA
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: INTERNAL AUDIT (CONT)
• LIAISON AG; NT; PT
• REVIEW AFS
• PREPARE AUDIT FILE (NOTES; BUDGET; COUNCIL RESOLUTIONS)
• CAE FORUM NETWORK
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: IGR
• PROVINCIAL TREASURY: CAE AND CRO FORUMS
• CFO FORUM (MFMA MATTERS)
• MGRO PROCESS: MAYOR AND MM COMMITMENT
• NATIONAL TREASURY: ADVICE; SUPPORT
A quality destination of choice through an
open opportunity society
STAKEHOLDERS: STAFF• TEAMWORK
• QUALIFIED / SKILLS
• INSTITUTIONAL MEMORY; CONTINUITY
• RECRUIT, RETAIN AND DEVELOP THE BEST AVAILABLE TALENT
• DO NOT COMPROMISE ON COMPETENCE
• COMMITTED
A quality destination of choice through an
open opportunity society
STAKEHOLDERS:STAFF (CONT) • ACTIVE PARTICIPATION DIVISIONAL
HEADS (ERM; STRATEGIC PLANNING; PMS/SDBIP; BUDGET; PF COMM)
• ACCOUNTABILITY FOR UNIT; PERFORMANCE AGREEMENT
• EXTENDED MANAGEMENT TEAM (QUARTERLY)
• WHO PACKS YOUR PARACHUTE? (CHARLIE PLUMB, US PILOT IN VIETNAM)
A quality destination of choice through an
open opportunity society
SYSTEMS: RECORDS
• DOCUMENT MANAGEMENT (AUTOMATE)
• PROPER FILING; BASICS
• AVAILABILITY
• INTEGRITY / RELIABILITY
A quality destination of choice through an
open opportunity society
SYSTEMS: IT• GOVERNANCE FRAMEWORK
ADOPTED
• THE RIGHT SOFTWARE WILL REDUCE RISK E.G. IGNITE; SAMRAS; CAPMAN; CASEWARE; COLLABORATOR
• CONSOLIDATION OF FIGURES ARE PRONE TO HUMAN ERROR
• SLA’S WITH SERVICE PROVIDERS (EVALUATE)
A quality destination of choice through an
open opportunity society
SYSTEMS: RISK MANAGEMENT
• RISK COMMITTEE INTERNALLY
• QUATERLY RISK ASSESSMENT PER DIRECTORATE
• REPORT TO MANAGEMENT
• REPORT TO AUDIT COMM
• SHARED SERVICES RISK MANAGEMENT
A quality destination of choice through an
open opportunity society
SYSTEMS: PMS
• PDO DEVELOPMENT INTERNALLY (EMT); CONTINUOUS REVIEW OF KPI’S
• CREATE OWNERSHIP (KPI NOT APPLICABLE; CORRECT; NOT CONSULTANT DRIVEN)
• GENERATE OWN REPORTS
• RESPONSIBLE FOR INPUT IGNITE
• AVAILIBILITY OF POE
A quality destination of choice through an
open opportunity society
SYSTEMS: PMS (CONT)
• QUARTERLY AUDIT OF KPI’S / PMS
• PMS DEVOLVED SECTION HEADS
• AGENDA ITEM EMT
A quality destination of choice through an
open opportunity society
SYSTEMS: FINANCIAL
• MONTHLY BALANCING (TB)
• RIGHT SYSTEM
• COMPLIANCE REPORTING
• CONTINUOUS EVALUATION / TESTING OF INTERNAL CONTROL
• COMMUNICATE YEAR-END PROCESSES
• AFS PREPARE ON TIME
A quality destination of choice through an
open opportunity society
SYSTEMS: FINANCIAL (CONT)
• PERSON RESPONSIBLE FOR AFS MUST HAVE KNOWLEDGE OF THE REQUIREMENTS E.G. GRAP; ASSET REGISTER
• INSTITUTIONAL CAPACITY
• AFS REVIEW BY IA AND AC
A quality destination of choice through an
open opportunity society
SYSTEMS: SCM
• INDEPENDENT
• NO OUTSIDE INFLUENCE
• COMPLIANCE: BSC; BEC; BAC
• CHAIR ROTATES
• REPORT TO PF COMM, MAYCO, AC
• TRANSPARENT
• PARTICIPATION AT SCM FORUM
A quality destination of choice through an
open opportunity society
CONCLUSION
• MANAGEMENT SHOULD BE ACTIVELY INVOLVED IN ALL ASPECTS OF MUNIC
• FOCUS ON BASICS
• “IF THE ONLY TOOL YOU HAVE IS A HAMMER, YOU TEND TO SEE EVERY PROBLEM AS A NAIL” ABRAHAM MASLOW
• PERSPECTIVE (INFO, DISTANCE, TIME)
A quality destination of choice through an
open opportunity society
CONCLUSION (CONT)
• SHOULD WORK TOWARDS ACHIEVING CLEAN AUDITS TO ENSURE CITIZENS THAT GOVERNMENT RESOURCES HAVE BEEN EFFECTIVELY USED FOR THE PURPOSES INTENDED
A quality destination of choice through an
open opportunity society
THANK YOU
PRESENTATION BY
MUNICIPAL MANAGER
HENRY PRINS
TEL 022 4338410
CELL 0832935329
EMAIL [email protected]
WEST COAST DISTRICT MUNICIPALITY
LONG STREET, MOORREESBURG