6. Travel and Living Expenses
No documented evidence of a policy or procedure or regular monitoring over fly-in-fly out, temporary housing accommodation, or taxable benefits could be provided. Within expense reports, instances of un-evidenced approval, non-compliance with expense policies, and self-approval of expenses were noted.
The Municipality should develop policy and procedure documents and mechanisms for monitoring and reporting on travel and living expenses.
Quick Summary of Specific Findings
- Lack of fly-in-fly-out travel policy and procedure
- Lack of temporary housing policy and procedure
- Lack of taxable benefits policy and procedure
- Taxable benefits relating to fly-in-fly-out arrangements
- Undocumented approval requirements
- Self-approval of expense reports
- No evidence of approval of expense reports
- Non-compliance with expense policy
- Expense reports lacking supporting documentation
- No monitoring of taxable benefits
- Manual approval process
- Lack of approval of expenses by a more senior employee