Of the 112 local government audits we performed for 2018-19, the following 3 were part of a group of audits delayed while the entities provided outstanding information required for the audits:
| Local government entities Auditor’s report on 2018-19 financial reports and certifications completed since 4 May 2020 |
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| Pilbara Regional Council – Clear opinion | 13/10/2020 |
| Shire of Kojonup – Clear opinion | 03/06/2020 |
| Shire of Wiluna – Qualified opinion
The Shire reported a total balance at 30 June 2019 of $1,399,945 for 2 bank accounts held with a financial institution. We inspected the bank statements, including post balance date closure and funds transfer, to confirm the amount held in the bank accounts. However, it was not possible to confirm whether there were any other bank accounts held by the financial institution in the Shire’s name, as management would not pay the required fee charged by the financial institution to release an audit certificate. |
24/07/2020 |
This concludes our reporting on the local government entity audits for the 2018-19 financial year.