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.