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This report comments on the outcomes of the 2014–15 financial report and performance statement audits of the local government sector.
The sector generated a net surplus of more than $900 million annually in each of the past five financial years. The sector's net surplus...
This audit finds that most shared services initiatives by local government are soundly based, have appropriate governance arrangements and effective project management.
Victorian councils are required by the Local Government Act 1989 to endeavour to achieve the best outcomes for their...
This audit examined whether councils have been prudently managing insurable risks and procuring insurance that represents value for money. It also assessed councils’ risk assessment policies and practices, including risk identification, risk mitigation and evaluation of insurable risks.
This audit assessed whether selected councils effectively plan for and deliver cost efficient frontline services that meet community needs. It also benchmarked corporate services expenditure and examined how councils look for and achieve efficiencies in their corporate services.
This audit assessed whether local councils accurately document infrastructure assets in their information systems and use this data in their asset management and planning.
This audit assessed if the Local Government Performance Reporting Framework (LGPRF) communicates performance information that is relevant, timely, accurate and easy to understand for councils and the community.