Unit of competency Outline
Date retreived
22/07/2026 5:22 PM AWST
22/07/2026 5:22 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Monitor council's internal controls
Monitor council's internal controls
Unit of competency
National Code
LGAGENE401A
LGAGENE401A
State Code
C3734
C3734
TGA Status
Deleted
Deleted
DTWD Status
Deleted
Deleted
State Implementation and Classification
Approved Date
18/08/2009
Field of Education
080399 - Business And Management, N.e.c.
Original Release Date
18/08/2009
Nominal Hours
40
Description
This unit covers the importance, from a councillor's perspective, of creating and maintaining an adequate system of internal controls.
Notes
Elements and Performance Criteria
1. Identify council operations subject to controls
- 1.1 Council operations are reviewed and control systems are identified.
- 1.2 Existing control systems are researched and examined for effectiveness against known or perceived risks.
- 1.3 Examples of control from other sources are examined and assessed for applicability to the council/authority.
2 Follow optimum control standards
- 2.1 Organisational plans are monitored to ensure goals and objectives are adequately met by business practices.
- 2.2 Financial management systems and practices are researched to ensure that they comply with audit procedures, accounting standards and identified levels of risk.
- 2.3 Management practice emphasises accountability of staff and office bearers with regard to systems, procedures and transactions.
3 Maintain control over council's assets
- 3.1 Decisions about assets, purchases and disposals are made in accordance with current plans, budgets and guidelines.
- 3.2 The council or authority's assets are recorded in accordance with recognised accounting procedures.
- 3.3 Clear guidelines regarding the appropriate use of assets are documented and made known to employees and councillors.
- 3.4 Security of assets is supported by appropriate insurance and physical and systems controls.
- 3.5 All aspects of asset usage and recording are subject to audit control and are monitored by management.
4 Measure performance and compare with standards
- 4.1 Performance reporting is undertaken to establish progress against goals and objectives.
- 4.2 Tender and contract management is informed by specialist or legal advice and risk management analysis.
- 4.3 Work practices are monitored by routine reporting to establish whether current practices meet or exceed the demands of community stakeholders and ethical standards.
- 4.4 Opportunities for improvement are identified, documented, recommended for action and prioritised to ensure responsible and efficient usage of resources.
5 Account for discrepancies and recognise good performance
- 5.1 Theft, loss and damage are noted and reported to appropriate authority for investigation and prosecution.
- 5.2 Claims against insurance policies are undertaken as appropriate for theft, damage or loss.
- 5.3 Good performance resulting in savings or efficiencies is recognised and reinforced by management.
- 5.4 Repairs are effected and inoperable assets or facilities are removed from public access.
6 Implement risk management procedures
- 6.1 Operating liabilities are scrutinised through regular review, incident reporting and management scrutiny of contemporary standards of best practice.
- 6.2 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.
- 6.3 Risk management processes are supported and reinforced at all levels of council.
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
Guidelines may include:
relevant legislation
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
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
Guidelines may include:
relevant legislation
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
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
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
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
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
No information
| State Code | National Code | Title | Type |
|---|---|---|---|
| C743 | LGA40104 | Certificate IV in Local Government | Qualification |