Audits

The Auditor General’s role is to audit the finances and activities of Western Australian state and local government entities, and report their findings to Parliament. This includes yearly audits of the City of Swan.

The audits and responsibilities of the Auditor General are to:

  • Audit the annual financial reports of WA’s 148 local governments and regional councils (local government entities)
  • Conduct performance audits of local government entities
  • Perform supplementary audits requested by the Minister for Local Government
  • Report to Parliament on the results of financial and performance audits.

Responsibilities are further outlined in the Local Government Amendment (Auditing) Act 2017. 

3 Result(s) Found
  • What is an audit report in relation to a local government financial audit and a local government performance audit?

Financial audit
For financial audits, the independent Auditor’s Report is included in the City's Annual Report.

Performance audit
An audit report includes the reports tabled in Parliament for performance audits and focus area audits.

Due to confidentially requirements as per section 46(4) of the Auditor General Act 2006 Local Government’s cannot report or publish action plans until after the Office of the Auditor General has tabled the audit report in Parliament.

  • How will the Auditor General report the results of audits to the City of Swan?

The results are addressed to the Mayor and CEO and a copy is sent to the Minister. The report is presented to the City’s Audit Committee and in due course to Council.

When conducting performance audits, the Office of the Auditor General (OAG) may send various documents to all local governments including emerging or indicative findings, and summary of findings. These reports are included on OAG’s website. 

  • What is the City required to do when they receive the findings?

The City prepares a response and action plan (S7.12A) to address each of the matters arising from the financial audit.

Items identified by the Auditor as significant (included for special mention in the audit certificate) are required to be addressed as to what remedial action is proposed.

Significant matters are considered by the Audit Committee, and then presented to Council for a decision. Council’s decision is then forwarded to the Minister and published on the City’s website.

All other reports prepared by the Auditor General are presented to the City’s Audit Committee, either for remedial action or information and comment on issues. Progress against actions resulting from audits are monitored to ensure they are successfully implemented.

Can reports be made public?

Following the tabling of reports in Parliament, the OAG publish audit reports on their website.

Due to confidentially requirements as per section 46(4) of the Auditor General Act 2006 Local Government’s cannot report or publish actions plans until after the OAG has tabled the audit report in Parliament.

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