Recommendation from Report on a matter of governance at the Shire of Dowerin tabled on 10 October 2016.

The Commission recommends that DLGC:

• advise local governments the proper interpretation of regulation 9 and its interaction with a council's responsibility for governance.
• remind all local governments:
  • an audit committee is compulsory;
  • attention be paid to the scope of work contracted with the auditor;
  • an audit may not detect fraud; and
  • it is the council's responsibility to have robust policies and procedures to mitigate the risk of fraud.