Scheduled v spot audits
The Local Government Investigations and Compliance Inspectorate (Inspectorate) may conduct scheduled audits or ad hoc spot audits at any time to assess council compliance with the Local Government Act 1989 (Act).
Scheduled audits form part of the scheduled rolling audit program that is currently underway and due to conclude in June 2013. The scheduled rolling audit program will see all 79 Victorian local councils audited to assess compliance with the Act.
Spot audits can take place at any time at the discretion of the Inspectorate without prior warning given to the council. A spot audit may be conducted on a specific issue or function and is driven by evidence or intelligence that supports the need for compliance audit action.