Audit program 2010-2013
The current audit program will see all 79 councils participate in a comprehensive audit process over a three year period, scheduled to conclude in June 2013.
The audit program is conducted under the authority of section 223B of the Local Government Act 1989 (Act) and is independent of other Victorian government entities.
During the audit process, the Inspectorate compliance team will attend council premises to review material and assess statutory compliance and, where applicable, processes.
Specific sections of the Act to be reviewed during the audit include:
- Oath of office – section 63 and 64
- Election of mayor – section 71
- Councillor and mayoral allowances – section 74
- Councillor reimbursement policy – section 75A and 75B
- Insurance – section 76A
- Assembly of councillors – section 76 AA and 80A
- Councillor code of conduct – section 76C
- Primary and ordinary returns: councillors – section 81
- Primary and ordinary returns: nominated officers – section 81
- Special committees – section 81, 86, 87 and 98
- Special meetings – section 84 and 93
- Senior officer contracts – section 95A
- Staff code of conduct – section 95AA
- Delegations – section 98
- Local laws – section 111 and 119
- Council plan – section 125 and 126
- Budget – section 127 and 130
- Annual report – section 131 and 134 and Regulation 17 of the Local Government (Finance and Reporting) Regulations 2004
- Audit committee – section 139
- Rates and charges – section 154 and 167
- Sale of land to recover unpaid rates or charges – section 181
- Procurement – section 186, 186A and 208G
- Power to accept gifts – section 188
- Restriction on power to sell land – section 189
- Restriction on power to lease land – section 190
- Authorised officers – section 224
- Documents available for public inspection – regulation 11 of the Local Government (General) Regulations 2004
The compliance audit scope
The compliance audit scope provides an overview of the audit objectives, the audit process and the approach. It also outlines the specific areas to be reviewed as part of the audit.