Timely Payment of Suppliers

Report 12: 13 June, 2018


Each year local governments spend hundreds of millions of dollars purchasing goods and services. To assist the continued viability of businesses in Western Australia and to help small businesses in … Read more →


Most payments were made in a timely manner. However, 7 local governments did not have formal payment policies and practices that addressed the need to pay on time, which led … Read more →

What did we find?

Only 3 local governments had policies and procedures that addressed timely payment of suppliers Good policies and procedures provide essential guidance for staff to manage payments in accordance with management’s … Read more →


Local governments should: 1.    have policies or procedures that clearly require payment of invoices within specified periods after receiving the invoice or after the receipt of goods and services (whichever … Read more →

Response from local governments

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Local governments in our sample generally accepted the recommendations and confirmed that, where relevant, they have either amended policies, procedures or administrative systems or will improve practices for managing timely … Read more →

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