report

Audit Results Report – Annual 2018 Financial Audits

Appendix 1: Other audit opinions issued since 1 November 2018

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

 

Back to Top