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.