Project 59 - Audit provisions of the Local Government Act

Independent report
Commenced: 1975; Completed: 1980
Last updated:

The Commission received the reference following suggestions by accountants that many provisions of the Local Government Act 1960-1967 (WA) were defective and no longer in accordance with modern commercial audit practice.

Terms of Reference

In 1975 the Commission was given a reference to review sections of the Local Government Act 1960–1967 (WA) relating to audit matters.

Outcomes

The Commission considered that the substance of the project concerned accounting procedures and practice rather than legal issues. In addition, a government decision had been made to transfer local government audit services from the Department to the Auditor General.

In August 1980 the Commission drew the Attorney General’s attention to these issues and suggested that consideration be given to withdrawal of the reference. The reference was formally withdrawn in June 1982.