On 24 August 2017, amendments to the Local Government Act 1995
were passed by State Parliament enabling the Auditor General to audit
local government finances and performance. The Act received Royal
Assent on 1 September 2017.
Following the passage of this
legislation, a transitional period for local government auditing
commences whereby the Auditor General will assume responsibility for
financial audits as existing contracts expire. All local governments
will be audited by the Auditor General by 2020-21.
legislation, local governments will be required to publish their annual
report, including the annual financial report and auditor's report on
Performance audits, examining the economy,
efficiency and effectiveness of programs and organisations, including
compliance with legislative provisions and internal policies, were also
introduced and will be paid for by the State Government.
Auditor General has informed the department that he intends to commence
liaising with local governments in October on the transition. Local
governments are encouraged to familiarise themselves with the changes.
View A Guide to Local Government Auditing Reforms.