Local Government

Performance Audits are a new type of audit for Local Government.

With this in mind, the Audit Office has produced a Performance Audit Guide for Local Government. This guide outlines the purpose of Performance Audits and explains how the Office will work with Councils in undertaking them.  


Fraud control in local government

This review will provide an analysis of council fraud controls against the Audit Office’s Fraud Control Improvement Kit, similar to our recent special review on fraud control in NSW government agencies. It will also look at public reporting on the extent of fraud and suspected fraud.

Shared services

This audit will seek to identify key enablers and barriers to effective and efficient shared services arrangements. Such arrangements are likely to include corporate services but may also include customer services such as waste collection, road maintenance or libraries.