tailieunhanh - Local Government Financial Audits Discussion Paper August 2007_part1

NỘI DUNG GIỚI THIỆU PHẦN A - BỐI CẢNH PHẦN B - Tổng quát 1 2 hiện tại địa phương Chính phủ Kiểm toán Khuôn khổ lập pháp và sáng kiến chính sách kiểm toán PHẦN C - so sánh và LỰA CHỌN 1 2 3 4 So sánh giữa quy định của luật chính quyền địa phương năm 1999 và Tài chính công | Local Government Financial Audits Discussion Paper August 2007 DME 34279 CONTENTS PAGE INTRODUCTION 3 PART A - BACKGROUND 4 PART B - OVERVIEW 6 1 Current Local Government Audit Framework 6 2 Legislative and Policy Audit Initiatives 7 PART C - COMPARISONS AND OPTIONS 8 1 Comparison between provisions of the Local Government Act 1999 and Public 8 Finance and Audit Act 1987 2 Approaches to Auditing nterstate 9 3 Options for Councils 10 4 Summary 11 APPENDIX APPENDIX A - Financial and Administrative Accountability Report 2005 - 12 Recommendations APPENDIX B - Local Government Financial Management Framework 14 APPENDIX C - Report of the Independent Inquiry into the Financial 15 Sustainability of Local Government - 5 Audit Recommendations APPENDIX D - Sample Costs for SA Councils External Audit 16 APPENDIX E - Comparison Table between Local Government Act 1999 and 17 Public Finance and Audit Act 1987 APPENDIX F - Local Government Audit Framework - Flowcharts 20 Appendix F1 Current Audit Framework 20 Appendix F2 Proposed Auditor-General Sample Audits 21 Appendix F3 Proposed Auditor-General Contract Audits 22 Appendix F4 Proposed Auditor-General All Audits 23 APPENDIX G - Comparison Table between SA Public Finance and Audit Act and 24 equivalent Acts of States using Auditor-General APPENDIX H - Interstate Associations Audit Frameworks 26 DME 34279 2 INTRODUCTION This paper has been prepared to assist the LGA and Councils to assess the adequacy of current audit provisions in the Local Government Act and the approaches being taken by Councils in support of these provisions. Recent amendments have been made to the Local Government Act to enhance auditing practices in Councils. These amendments were largely advocated by the LGA on behalf of Councils and resulted from consultations with Councils in the lead up to the establishment of the Independent Inquiry into the Financial Sustainability of Local Government in 2005 and from implementation of the recommendations of the .