Report 12: 2019-20

Audit Results Report – Annual 2018-19 Financial Audits of State Government Entities

Appendix 4: Local government entities audited

Audit Results Report – Annual 2017-18 Financial Audits of Local Government Entities, Report 15, March 2019, included the results and findings from the first 42 of 46 local government entities audited by the OAG for the 2017-18 financial year.

Four entities were not ready for audit at that time. The results of two auditor’s reports were included in Audit Results Report – Annual 2018 Financial Audits, Report 19, May 2019, and the remaining two in this report.

Local government entities
Auditor’s report on 2017-18 financial reports and certifications completed since 8 May 2019
Shire of Menzies 04/07/2019
Shire of Ravensthorpe – Qualified opinion

The Shire’s infrastructure assets had not been revalued since 30 June 2015 and there was insufficient records to substantiate this previous valuation. Appropriate audit evidence was not available to confirm that infrastructure assets reported in the statement of financial position at 30 June 2018 represented fair value in accordance with Regulation 17A of the Local Government (Financial Management) Regulations 1996, or whether any adjustment to the value was necessary

28/06/2019

 

Certification of Claims by Administrative Authorities -Pensioner Deferments under the Rates and Charges (Rebates and Deferments) Act 1992 for the year ended 30/06/2018 for:

  • City of South Perth
  • Town of Cambridge
 

27/06/2019

09/05/2019

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