Local Government audits
The Auditor-General’s mandate has been extended to NSW councils as part of the NSW Government’s broader local government reform agenda, which aims to create a modern system of local government with strong performing councils.
It is expected that this change will:
- support reforms aimed at strengthening governance and financial oversight in the sector
- provide greater consistency in the financial reporting and audit process
- improve financial management, fiscal responsibility and public accountability.
The Auditor-General is excited by this new mandate and confident that the strength of the Audit Office’s audit programs, experience and investment in people and systems gives us an opportunity to make a positive contribution to the local government sector. Equally, we believe we can learn from the sector and current auditors to improve outcomes for the community.
We will work collaboratively with the sector and with accredited audit providers to ensure we transition with care and that the arrangements we put in place are efficient and effective, and add value to our new clients and to the citizens of New South Wales.
Please select the relevant link below to find out more about how this transition might affect you.
Resources and templates
In late 2016, we held a number of information sessions across the State to share with the sector more information on who we are, what this change means for the sector and how we are managing the transition. The sessions also provided an opportunity for council staff in finance and governance roles to provide feedback on our transition approach and help us develop a better understanding of the sector. If you were unable to make the session and you would like to find out more, please view our presentation pack.
On Friday 3 March 2017, the Audit Office will be hosting an information session for audit and risk committee chairs in the local government sector. The purpose of the session is to seek feedback from committee chairs on the audit changes and areas we should consider focusing on. We are also keen to hear the thoughts of committee chairs on the current governance arrangements in the sector, particularly the role and responsibilities of audit, risk and improvement committees and current internal audit practices.
The information session will also be an opportunity for the Audit Office to share our transition approach, how we conduct our audits and how we can work together to achieve mutual benefits. We will also share some valuable governance tools and resources we have developed that councils can use to assess their governance practices.
An invite went out to all committee chairs or councils on 22 December 2016. If a council did not receive an invitation, please contact the relevant financial audit director. A list of the directors allocated to each council can be found here.