Source: OAG

Notes

Meetings with some remote local government entities are conducted by teleconference due to cost and logistical reasons.

* If it is not practicable for the audit committee to meet for an audit entrance meeting, we suggest at least one councillor attends the entrance meeting.

** For small regional entities, there may not be an interim audit visit. This work is usually completed at the same time as the audit of the financial report, and findings are reported at that time. The extent and proposed timing of interim work will be outlined in the audit plan.