SHIRE OF GNOWANGERUP 2018/2019 ANNUAL FINANCIAL REPORT
In its audit report for the 2018/2019 financial year, the Auditor General advised that the audit had identified a significant adverse trend in the financial position of the Shire’s Operating Surplus Ratio.
The word “significant” triggers the process outlined in section 7.12A(4) and (5) of the Local Government Act 1995:
(4) A local government must —
(a) prepare a report addressing any matters identified as significant by the auditor in the audit report, and stating what action the local government has taken or intends to take with respect to each of those matters; and
(b) give a copy of that report to the Minister within 3 months after the audit report is received by the local government.
(5) Within 14 days after a local government gives a report to the Minister under subsection (4)(b), the CEO must publish a copy of the report on the local government’s official website.
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