| 31 December 2018 reporting date Statutory authorities Opinion on financial statements, controls and KPIs |
Opinion issued |
| Legal Contribution Trust — for 6 months ending 31/12/2018 | 20/03/2019 |
| The Anzac Day Trust | 18/03/2019 |
| 30 June 2018 reporting date – Audits completed since 1 November 2018
Cemetery Boards – audited under the Cemeteries Act 1986 Financial statements only. There is no statutory deadline for the Boards to submit their financial statements for years ending on 30 June |
Opinion issued |
| Bunbury Cemetery Board | 05/12/2018 |
| Geraldton Cemetery Board | 04/12/2018 |
| Kalgoorlie-Boulder Cemetery Board | 29/11/2018 |
| 30 June 2018 reporting date – Audits completed since 1 March 2019 Local government entities – Auditor’s report on financial report |
Opinion issued |
| Shire of Cunderdin | 18/04/2019 |
| Shire of Laverton
Comparative information for infrastructure assets at 30 June 2017 was measured on the cost basis, and not at fair value as required by Regulation 17A of the Local Government (Financial Management) Regulations 1996. In addition, property, plant and equipment at 30 June 2017 was not revalued for more than 3 years. The previous auditor issued a qualified opinion for the year ended 30 June 2017 in relation to these matters. Consequently, although the assets were valued in 2018 and therefore were reported at fair value at 30 June 2018, we were unable to confirm whether the 30 June 2018 balances were comparable to the balances at 30 June 2017. |
12/04/2019 |