SHIRE OF IRWIN - A BRILLIANT BLEND
All local governments in Western Australia are required to prepare their financial statements in accordance with the Local Government Act 1995, the Local Government (Financial Management) Regulations 1996, the Australian Accounting Standards (AASB) and the Australian Accounting Standards Board Interpretations (AASBI). The Annual Financial Report forms part of the Annual Report which has to be prepared for each financial year. Subject to the availability of the auditor's report, the annual report must be accepted by Council (by absolute majority) no later than 31 December after that financial year.
2018/19 Annual Report
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The Shire of Irwin’s audit for the year ended 30 June 2019 was completed by Moore Stephens on behalf of the Office of the Auditor General (OAG) and identified matters that are significant. Section 7.12A(4) (5) of the Local Government Act 1995 states that a local government must:
- 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;
- Give a copy of that report to the Minister within 3 months after the audit report is received by the local government;
- Within 14 days after a local government gives a report to the Minister, the CEO must publish a copy of the report on the local government’s official website.
Report on OAG Performance Audit 2018/19