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Local Government audit update — August 2021

Local Government reports tabled within the previous 6 months

Topic Overview Status Tabled Agency(ies) Link

Responses to Audit conducted this annual review to monitor Completed 23 June 2021 102 public sector agencies and Victorian https://www.audit.vi Performance Audit how the agencies VAGO audits addressed their local councils including: c.gov.au/report/resp Recommendations: findings. onses-performance- Annual Status Update audit- Most agencies reported that they continue to recommendations- accept and act on VAGO recommendations. We annual-status-update found that 63 per cent of all recommendations were completed as at 31 March 2021. Further, agencies took a median time of 13 months to complete them. However, 72 unresolved recommendations are more than three years old in 27 agencies across 28 audits. It is unclear whether risks relating to these have been mitigated by other means or remain unmanaged.

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Topic Overview Status Tabled Agency(ies) Link • DELWP, Council, Buloke Shire Council, , Eastern Regional Libraries Corporation, Bayside City Council, , Indigo Shire Council, Moira Shire Council, Wyndham City Council, Greater Shepparton City Council, Strathbogie Shire Council, Wellington Shire Council, , Colac Otway Shire Council, Hindmarsh Shire Council, Mildura Rural City Council, Nillumbik Shire Council, , Benalla Rural City Council, , , Glen Eira City Council, Municipal Association of , Pyrenees Shire Council, Yarra City Council, Shire Council, Baw Baw Shire Council, Borough of Queenscliff, , Horsham Rural City Council, Moonee Valley City Council, City of , East Shire Council, City Council, Whitehorse City Council, Council, Corangamite Shire Council, Loddon Shire Council, Melton City Council, Southern Shire Council

Annual Plan 2021–22 The Victorian Auditor-General’s Annual Plan Completed 10 June 2021 • Department of Environment, Land, https://www.audit.vi 2021–22 was prepared pursuant to the Water and Planning c.gov.au/report/annu requirements of section 73 of the Audit Act 1994 • Department of Education and al-plan-2021-22 and tabled in the Parliament of Victoria on 10 Training June 2021.

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Topic Overview Status Tabled Agency(ies) Link • Department of Families, Fairness and Housing • Department of Health • Department of Justice and Community Safety • Department of Transport • Department of Premier and Cabinet • Department of Treasury and Finance • Local councils in Victoria

Measuring and Audit examined if departments: Completed 26 May 2021 • Department of Environment, Land, https://www.audit.vi Reporting on Service - meet their responsibilities to measure and Water and Planning c.gov.au/report/meas Delivery report on performance in compliance with • Department of Education and uring-and-reporting- DTF’s Resource Management Framework Training service-delivery (the Framework) • Department of Families, Fairness - ensure their performance information is and Housing accurate • Department of Health - report their performance information in a • Department of Justice and way that users can readily understand. Community Safety • Department of Jobs, Precincts and Regions • Department of Transport • Department of Premier and Cabinet • Department of Treasury and Finance • Local councils in Victoria Implementing a New Audit examined whether the rollout of the new Completed 5 May 2021 • Department of Justice and https://www.audit.vi Infringements infringement system was effective and cost Community Safety c.gov.au/report/impl

Management System efficient. • Department of Treasury and Finance ementing-a-new- • Fines Victoria infringements- management-system

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Topic Overview Status Tabled Agency(ies) Link *This report did not include Local Councils but drew on the work of the Fines Reform Advisory Board who consulted with them about revenue lost through inability to collect fines revenue through Fines Victoria

Service Victoria— Audit examined the implementation of Service Completed 18 March 2021 • Service Victoria https://www.audit.vi Digital Delivery of Victoria (SV), the Department of Premier and • Department of Premier and Cabinet c.gov.au/report/servi Government Services Cabinet (DPC)’s oversight of it, and the benefits ce-victoria-digital- SV is delivering. delivery-government- services *This report did not include Local Councils but contains contents concerning Local Government operations.

Maintaining local Audit examined whether councils use asset data, Completed 17 March 2021 • Gannawarra Shire Council https://www.audit.vi roads budget information and community feedback to • Greater Bendigo City Council c.gov.au/report/main inform their planning for road maintenance. A • Maribyrnong City Council taining-local-roads detailed dashboard is also published from the public and individual reports for each one of the • Northern Grampians Shire Council 79 councils, comparing their results against their • Council cohort and state averages.

Results of 2019–20 This report outlines the results and observations Completed 17 March 2021 • All Councils https://www.audit.vi audits: Local from financial audits of the LG entities for the c.gov.au/report/resul government year ended 30 June 2020. An LG data dashboard ts-2019-20-audits- is also published, making publicly available all the local-government data used in the report to generate the analysis, benchmarking information and financial sustainability assessments.

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Planned and in progress Local Government reports

Topic Overview Status Proposed Tabling Agency(ies) Link

Council waste To determine whether councils' waste In Progress 2021-22 • Ballarat City Council N/A management management services are achieving • Bayside City Council services (converted value for money. • Department of Environment, Land, Water and to a Limited Planning Assurance Review) • Grampians Central West Waste and Resource Recovery Group • Greater Dandenong City Council • Melbourne City Council • Metropolitan Waste Resource and Recovery Group • Sustainability Victoria

Supplying and using To determine whether responsible In Progress 2021-22 • Department of Environment, Land, Water and https://www.audi recycled water agencies are increasing the use of Planning t.vic.gov.au/repor recycled water to meet future water • Environmental Protection Authority Victoria t/supply-and-use- demand. • Barwon Water alternative-urban- water-sources •

Fraud control over To determine whether fraud and In Progress 2021-22 • Hume City Council https://www.audi local government corruption controls over grants in local • Loddon Shire Council t.vic.gov.au/repor grants government are well designed and • Southern Grampians Shire Council t/fraud-control- operating as intended. over-grants-local- • Warrnambool City Council government • West Wimmera Shire Council

Offsetting native To determine whether government is Planned 2021-22 • Department of Environment, Land, Water and https://www.audi vegetation loss on achieving its policy objective of no net Planning t.vic.gov.au/repor private land loss to biodiversity as a result of • Trust for Nature t/offsetting- permitted clearing on private land. • Baw Baw Shire Council native-vegetation- loss-private-land • Campaspe Shire Council

• Nillumbik Shire Council • Yarra Ranges Shire Council

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Topic Overview Status Proposed Tabling Agency(ies) Link

Effectiveness of the To determine whether the Enhanced Planned 2022-23 • Department of Health and Human Services https://www.audi Enhanced Maternal Maternal and Child Health (EMCH) • Department of Education and Training t.vic.gov.au/repor and Child Health Program leads to improved access, t/effectiveness- • Program participation, and outcomes for Municipal Association of Victoria enhanced- vulnerable children and their families • City of Casey maternal-and- targeted by the program. • Hobsons Bay City Council child-health- program • Mildura Rural City Council • Council • Yarra City Council

Implementing Plan To determine the extent to which Planned 2022-23 • Department of Environment, Land, Water and https://www.audi Melbourne 2017-50 implementation of Plan Melbourne Planning t.vic.gov.au/repor 2017–50 is supporting productivity, • Department of Jobs, Precincts and Regions t/implementing- sustainability and liveability. • Maroondah City Council plan-melbourne- • Moonee Valley City Council 2017-50

Fraud and corruption To determine whether fraud and Planned 2022-23 • Banyule City Council https://www.audi risk in local corruption controls over local • Hepburn Shire Council t.vic.gov.au/repor government government procurement are well- • Municipal Association of Victoria t/fraud-and- procurement designed and operate as intended. corruption-risk- • Mitchell Shire Council local-government- • Nillumbik Shire Council procurement • Wodonga Regional City Council

Developing To determine whether planning and Planned 2022-23 • Department of Environment, Land, Water and https://www.audi Fishermans Bend early development of Fishermans Bend Planning t.vic.gov.au/repor supports the delivery of the • Development Victoria t/developing- development’s objectives. • Department of Jobs, Precincts and Regions fishermans-bend • Melbourne City Council • City Council

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Topic Overview Status Proposed Tabling Agency(ies) Link

Regulation of council To determine whether council regulation Planned 2022-23 • Manningham City Council https://www.audi building approvals in of building activity ensures that safety • Monash City Council t.vic.gov.au/repor local government and amenity requirements are met, and • Council t/regulation- council assets are protected. council-building- • Wangaratta Rural City Council approvals-local- • Wyndham City Council government

Managing land-use To determine whether the management Planned 2022-23 • Department of Environment, Land, Water and https://www.audi buffers of land-use buffers is promoting public Planning t.vic.gov.au/repor health, safety and liveability. • Environment Protection Authority Victoria t/managing-land- • Metropolitan Waste and Resource Recovery Group use-buffers • City of Greater Dandenong • City of Kingston

Hazardous waste To determine whether responsible Planned 2023-24 • Department of Environment, Land, Water and https://www.audi management agencies’ control and regulation of Planning t.vic.gov.au/repor hazardous waste has reduced • Environment Protection Authority Victoria t/hazardous- inappropriate disposal. • Maribyrnong City Council waste- management-0 • Metropolitan Waste Resource Recovery Group • Sustainability Victoria • Whittlesea City Council • WorkSafe Victoria

Food safety To determine whether councils’ Planned 2023-24 • Department of Health https://www.audi regulation in local administration of food safety regulation • A selection of local councils t.vic.gov.au/repor government ensures legislative compliance and t/food-safety- supports public health. regulation-local- government

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Other Integrity and Local Government Related Bodies update — August 2021

Local Government reports prepared within the previous 6 months

Topic Overview Status Published Link

Victorian Ombudsman

The Ombudsman for Human The report details how the Victorian Ombudsman dealt with Completed 4 August 2021 https://www.ombudsman.vic.gov.au/our Rights: A Casebook more than 3000 complaints about human rights issues in the -impact/investigation-reports/the- past year, prompting, in many cases, reversals of decisions, ombudsman-for-human-rights-a- (Not in direct reference to Councils improved policies and other actions upholding the public’s casebook/#full-report but includes a case study on rights. council conduct).

Councils and complaints - a good This updated guide provides advice on implementing new Completed 22 July 2021 https://www.ombudsman.vic.gov.au/lea practice guide 2nd edition legislative requirements relating to complaints, using good rn-from-us/practice-guides/councils- practice complaint handling and building a positive culture and-complaints-a-good-practice-guide- around complaints. 2nd-edition/

Investigation into Melton City The Victorian Ombudsman investigation found that a well- Completed 9 June 2021 https://www.ombudsman.vic.gov.au/our Council’s engagement of IT paid council IT contract worker directed $1.6 million of -impact/investigation- company, MK Datanet Pty Ltd ratepayers’ money into one of his own companies as lax reports/investigation-into-melton-city- oversight allowed him to manipulate processes. Following councils-engagement-of-it-company-mk- the investigation, the Ombudsman has recommended the datanet-pty-ltd/ issues be raised with Victoria Police and the Australian Securities and Investments Commission.

Investigation into how local In light of the COVID-19 pandemic, Victorian Ombudsman Completed 5 May 2021 https://www.ombudsman.vic.gov.au/our councils respond to ratepayers in investigated how Victoria’s 79 local councils are responding -impact/investigation-

financial hardship to ratepayers in financial hardship. The investigation focused reports/investigation-into-how-local- on council hardship relief for homeowners (ratepayers who councils-respond-to-ratepayers-in- cannot pay rates on their primary residence). financial-hardship/

Outsourcing of parking fine The Ombudsman’s follow-up investigation report found that Completed 17 March 2021 https://www.ombudsman.vic.gov.au/our internal reviews – a follow-up more than 17,400 parking fines could be overturned as it -impact/investigation- report identified a further five councils, a university and an agency reports/outsourcing-of-parking-fine- outsourced internal reviews of parking infringements. internal-reviews-a-follow-up-report/

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Topic Overview Status Published Link

There are now 12 councils and agencies in Victoria that have or are setting up refund schemes for motorists affected by historical outsourcing of parking fine reviews.

Local Government reports currently in progress

Topic Overview Status Proposed Publishing Link

Independent Broad-based Anti-Corruption Commission

Operation Sandon IBAC held public hearings during 2019 and 2020 into In Progress To be advised https://www.ibac.vic.gov.au/investigatin allegations of serious corrupt conduct in relation to g-corruption/IBAC-

planning and property development decisions at the City of examinations/operation-sandon Casey council.

Active Council governance matters as at date:

Topic Councils and timeline Link

Long-term Government • South Gippsland Shire Council (21 June 2019 until the https://www.localgovernment.vic.gov.au/council-governance/commission-of- appointed administrators next election for the council in October 2021) inquiry-into-south-gippsland-shire-council2 • Casey City Council (14 May 2020 to October 2024) https://www.localgovernment.vic.gov.au/council-governance/independent-reports • Whittlesea City Council (19 June 2020 to October 2024) https://www.localgovernment.vic.gov.au/council-governance/independent-reports

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Interstate Audit Office and Integrity body update — August 2021

Interstate Local Government reports tabled within the previous 3 months

Topic Overview Status Tabled Agency(ies) Link

New South Wales

Report on Local The report details the results of the local government sector Completed 27 May 2021 • All local councils https://www.audit.nsw.gov. Government 2020 council financial statement audits for the year ended 30 June au/our-work/reports/report- 2020. on-local-government-2020

Western

Staff Exit Controls This audit assessed if the Department of Planning, Lands and Completed 5 August 2021 • Department of https://audit.wa.gov.au/rep Heritage; the Department of Finance and the Department of Planning, Lands orts-and- Local Government, Sport and Cultural Industries effectively and Heritage publications/reports/staff- exit-controls/ and efficiently manage the exit of staff to minimise security, • Department of asset and financial risks. Finance • Department of Local Government, Sport and Cultural Industries

Temporary Abbreviated This audit assessed if State government entities were Completed 30 June 2021 • 25 public sector https://audit.wa.gov.au/rep State Procurement appropriately applying temporary abbreviated State entities including orts-and- Control Requirements procurement control requirements put in place in response to Department of publications/reports/tempo the COVID-19 pandemic. Local Government, rary-abbreviated-state- Sport and Cultural procurement-control- Industries requirements/

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Topic Overview Status Tabled Agency(ies) Link

Information Systems This report summarises the results of the 2020 annual cycle Completed 16 June 2021 • 36 public sector https://audit.wa.gov.au/rep Audit Report 2021 – of information systems audits for State government entities entities including orts-and- State Government and tertiary institutions in the Western Australian public Department of publications/reports/inform Entities sector. Local Government, ation-systems-audit-report- Sport and Cultural 2021-state-government- Industries entities/

Audit Results Report – This report summarises the third year of QAO’s 4-year Completed 16 June 2021 • 117 local https://audit.wa.gov.au/rep Annual 2019-20 transition into local government financial auditing. It includes government orts-and- Financial Audits of the results of 117 local government entities. entities publications/reports/audit- Local Government results-report-annual-2019-

Entities 20-financial-audits-of-local- government-entities/

Local Government The report summarises the results of OAG’s 2020 annual cycle Completed 12 May 2021 • Selection of 50 https://audit.wa.gov.au/rep General Computer of information systems audits across a selection of 50 local local councils orts-and- Controls government entities. publications/reports/local- government-general- computer-controls/

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Local Government reports currently in progress and planned

Topic Objective(s) Status Proposed Tabling Agency(ies) Link

New South Wales

Business and service This audit will examine the effectiveness of business In Progress 2020-21 • Bega Valley Shire Council https://www.audit.ns continuity planning: and service continuity planning processes and w.gov.au/our- • Snowy Valleys Council Bega Valley Shire implementation in a selection of local councils in work/reports/busine Council and Snowy preparing these organisations for recent emergency ss-and-service- Valleys Council events. continuity-planning- bega-valley-shire- council-and-snowy- valleys-council

Compliance review: In February 2019 the Department of Finance, Planned 2020-21 • All NSW Government https://www.audit.ns Cybersecurity Services and Innovation launched the NSW Cyber Departments and Public w.gov.au/our- Security Policy to ensure all NSW Government Service Agencies work/reports/compli

Departments and Public Service Agencies are ance-review- managing cyber security risks to their information cybersecurity and systems. The policy mandates a number of requirements that are a minimum that all agencies must implement. In addition, agencies must assess their level of cyber maturity. This audit will examine whether agencies are complying with the Policy.

Development This audit could assess the extent to which the Planned 2021-22 • Selected local councils https://www.audit.ns assessment processes 'assessment’ stage at selected local councils aligns w.gov.au/our- in local councils: with relevant legislation and relevant guidance from work/reports/develo assessment stage DPIE and the Independent Commission Against pment-assessment- Corruption. processes-in-local- councils-assessment- stage

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

Effectiveness of This audit will consider one or more councils and Planned 2021-22 • Selected local councils https://www.audit.ns financial management examine how these principles are effectively applied w.gov.au/our- and governance in in the councils’ financial and asset management, work/reports/effectiv selected council(s) funding decisions and risk management practices, eness-of-financial- and may examine how councils’ expenditure and management-and- investment decisions have complied with the Act. governance-in- selected-councils

The effectiveness of This audit may consider whether the Department of Planned 2021-22 • Department of Planning, https://www.audit.ns local government Planning, Industry and Environment effectively Industry and Environment w.gov.au/our- regulation and support regulates, monitors and supports the local work/reports/the- • Selected local councils government sector in New South Wales. effectiveness-of- local-government- regulation-and- support

Local government 2021 This report will bring together findings and Planned 2021-22 • All local councils https://www.audit.ns recommendations from our 2020–21 financial audits w.gov.au/our- of local councils and will comment on financial work/reports/local- reporting and performance, internal controls and government-2021 governance, and areas of interest that are in focus during the conduct of our audits.

Performance audit This report will analyse the key findings and Planned 2021-22 • All NSW Government https://www.audit.ns insights: Key findings recommendations from performance audits tabled in Departments and Public w.gov.au/our- from 2018–2021 the New South Wales Parliament between July 2018 Service Agencies audited work/reports/perfor and June 2021, spanning varied areas of government between 2018 and 2021 mance-audit-insights- activity. key-findings-from- 2018%E2%80%93202

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

Queensland

Local government 2021 This audit will summarise the results of our financial Planned 2021-22 • All Local councils https://www.qao.qld. audits of the Queensland councils and the related gov.au/audit-program entities they control that produced financial statements at 30 June

Water 2021 This audit will summarise financial audit results of Planned 2021-22 • Seqwater https://www.qao.qld. state and local government owned water entities, • SunWater gov.au/audit-program and two controlled entities for 2020–21. • Gladstone Area Water Board • Mount Isa Water Board • Queensland Urban Utilities • Unitywater. • Local Councils who own water entities

Improving asset This audit will examine whether councils are Planned 2021-22 • Department of State https://www.qao.qld. management in local effectively managing their infrastructure assets to Development, Infrastructure, gov.au/audit-program government maximise service potential, while minimising the Local Government and total cost of owning these assets. Planning • Local councils

Maintaining strong and This audit will assess the Queensland Government’s Planned 2022-23 • Department of Local https://www.qao.qld. prosperous regions effectiveness in progressing the goals for strong and Government, Racing and gov.au/audit-program prosperous regions in its Queensland Plan. Multicultural Affairs • Selection of local councils

Managing This audit will assess how effectively the state’s Planned 2022-23 • Department of Environment https://www.qao.qld. Queensland’s world tourism and environmental entities are managing and Science gov.au/audit-program heritage sites Queensland’s world heritage listed sites. • Department of Tourism, Innovation and Sport • Tourism and Events Queensland • Local councils.

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

Local government 2022 This audit will summarise the results of our financial Planned 2022-23 • All Local councils https://www.qao.qld. audits of the Queensland councils and the related gov.au/audit-program entities they control that produced financial statements at 30 June.

Water 2022 This audit will summarise financial audit results of Planned 2022-23 • Seqwater https://www.qao.qld. state and local government owned water entities, • SunWater gov.au/audit-program and two controlled entities for 2020–21. • Gladstone Area Water Board • Mount Isa Water Board • Queensland Urban Utilities • Unitywater. • Local Councils who own water entities

Managing Invasive This audit will assess how effectively the Department Planned 2023-24 • Department of Agriculture and https://www.qao.qld. species of Agriculture and Fisheries is managing invasive Fisheries gov.au/audit-program species. • Department of Environment and Science • Local councils

Effectiveness of Local This audit will assess the effectiveness of audit Planned 2023-24 • Local councils https://www.qao.qld. Government Audit committees in local governments. gov.au/audit-program committees

Implementing This audit will assess whether Queensland is better Planned 2023-24 • Department of Regional https://www.qao.qld. recommendations able to prevent and prepare for floods following the Development, Manufacturing gov.au/audit-program from Queensland Queensland Floods Commission of Inquiry. and Water Floods Commission of • Local councils Enquiry • Queensland Fire and Emergency Services.

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

Managing This audit will examine how effectively, and Planned 2023-24 • Department of Regional https://www.qao.qld. Queensland’s Water efficiently state and local governments are ensuring Development, Manufacturing gov.au/audit-program Supply communities have access to safe, secure and reliable and Water water. • Local councils • selected water entities

Local government 2023 This audit will summarise the results of our financial Planned 2023-24 • All Local councils https://www.qao.qld. audits of the Queensland councils and the related gov.au/audit-program entities they control that produced financial statements at 30 June.

Sustainability in local This audit will examine the sector’s progress in Planned 2023-24 • Department of State https://www.qao.qld. governments meeting its sustainability challenges. Development, Infrastructure, gov.au/audit-program Local Government • Local councils

Water 2023 This audit will summarise financial audit results of Planned 2023-24 • Seqwater https://www.qao.qld. state and local government owned water entities, • SunWater gov.au/audit-program and two controlled entities for 2020–21. • Gladstone Area Water Board • Mount Isa Water Board • Queensland Urban Utilities • Unitywater. • Local Councils who own water entities

Managing Volunteer This audit will examine whether relevant public Planned 2023-24 • Queensland Fire and https://www.qao.qld. services sector entities are effectively managing their Emergency Services gov.au/audit-program volunteer workforce (the State Emergency Service, • Local councils Rural Fire Service, and the Australian Volunteer • selected public sector entities. Coastguard).

Western Australia

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

Safe and Viable cycling The objective of the audit is to assess the In Progress 2021-22 • Local government entities for https://audit.wa.gov. in the Perth and Peel effectiveness of LG entities in improving the Perth Perth and Peel regions au/auditing-in- region and Peel cycling network and follow-up • Department of Transport (DoT) wa/audit-program/ recommendations from our 2015 performance audit Safe and Viable Cycling in the Perth Metropolitan Area.

State of Cyber security The objective of this audit is to determine if local In Progress 2021-22 • Sample of Local government https://audit.wa.gov. in local government government entities are effectively managing cyber entities au/auditing-in- entities security. wa/audit-program/

Local Government The objective of this audit is to assess if LG entities Planned 2021-22 • Sample of Local government https://audit.wa.gov. financial hardship provide effective financial hardship support to assist entities au/auditing-in- support ratepayers impacted by COVID-19. wa/audit-program/

Tasmania

Council general This audit will assess recruitment processes, Planned 2021-22 • A selection of local councils https://www.audit.ta manager recruitment, contractual and remuneration arrangements and s.gov.au/wp- appointment and performance assessment for council general content/uploads/Ann performance managers. ual-Plan-of-Work- assessment 2020-21.pdf

Managing landfills This audit will examine whether the Environmental Planned 2021-22 • Environmental Protection https://www.audit.ta Protection Authority’s (EPA) current regulatory Authority s.gov.au/wp-

approach is appropriately administered, is being • Department of Primary content/uploads/Ann complied with and has been effective in providing Industries, Parks, Water and ual-Plan-of-Work- assurance that landfills are not leading to adverse Environment 2019-20.pdf human health and environmental impacts, both • Selected Councils and Joint currently and for future generations. Authorities

Council Procurement - This audit will assess whether procurement of goods Planned 2021-22 • A selection of local councils https://www.audit.ta Report 3 and services by councils is being undertaken in s.gov.au/wp-

accordance with the: content/uploads/Ann • Local Government Act 1993 ual-Plan-of-Work- 2020-21.pdf • Local Government (General) Regulations 2015

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Topic Objective(s) Status Proposed Tabling Agency(ies) Link

• Council’s Code for Tenders and Contracts • Council’s internal policies, procedures and manuals

Australian National Audit Office (ANAO)

Operation of Grants The objective of this audit is to assess the design and In Progress August 2021 • Department of Finance https://www.anao.go Hubs implementation of the Streamlining Government • Department of Industry, v.au/work/performan Grants Administration (SGGA) Program in improving Science, Energy and Resources ce-audit/operation- grants-hubs the effective and efficient delivery of grants • Department of Social Services administration. *This report will not include Local Councils, but its contents may directly apply to areas concerning Local Government operations.

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