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.  


Council reporting on services

This audit will examine how well councils demonstrate service efficiency and effectiveness through their public reporting. The focus of this audit will be on identifying good practice principles and comparing council reporting against these principles. This audit will cover all councils that have published reports under the Integrated Planning and Reporting Framework.

Fraud control in local government

This review will provide a snapshot of fraud in local government and an analysis of council fraud controls against the Audit Office’s Fraud Control Improvement Kit. The approach is likely to mirror our recent special review on fraud control in NSW government agencies.

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.