Departmental Circular 5 2019
To assist, the department has prepared a template for use by local governments.
the template is not in a prescribed form it is suggested that it is
used by local governments to standardise the report format and support a
November 2017 the proclamation of the Local Government Amendment
(Auditing) Act 2017 introduced a number of reforms to auditing laws.
These were outlined in Circular 16-2017 and the accompanying Guide to Local Government Auditing.
This included the introduction of a new category of audits called Performance Audits.
also now requires local governments to examine an audit report it
receives and implement appropriate action in respect to the significant
Local governments must prepare a report addressing the significant matters identified in the audit report.
The report should then be considered by the local government's audit committee before being adopted by council.
report is to be provided to the Minister within three months of
receiving the audit report and within 14 days after the local government
gives the report to the Minister, the CEO must publish a copy of the
report on the local government's official website.
requirement applies to both a local government's financial audit as
well as any Performance Audits undertaken by the Auditor General.
date the Auditor General has undertaken a number of Performance Audits
of selected local governments that include Records Management, Local
Government Procurement, Timely Payment of Suppliers and Controls Over
Corporate Credit Cards.
Section 7.12A(4)(a) of the Local Government Act 1995 (the Act) refers to the preparation of a report by a local government.
report is to address any matters identified as significant by the
auditor in the audit report, the report is to also state what action the
local government has or intends to take in respect to each of those
The department proposes to
maintain the ongoing process of examining audit reports to ensure
compliance and monitoring the actions that local governments take or
intend to take in addressing any significant matters identified in the
If you have any questions regarding this information, please contact the department on 61 8 6552 7300 or via email firstname.lastname@example.org .
Do not submit enquiries with this form.