Compliance Audit Return 2022
In accordance with regulation 14 of the Local Government (Audit) Regulations 1996, local governments are required to carry out a compliance audit return for the period of 1 January to 31 December of each year.
Last week the questions for the 2022 Compliance Audit Return (CAR) were emailed to all local governments. The questions (as attached) have been updated with minor clarifications to three questions:
- Question 18 under Disclosure of Interest – date changed to 3 February 2021.
- Question 1 under Official Conduct – removed the reference to ‘senior employee’.
- Question 2 under Optional Questions – inserted the word ‘financial’ between the words ‘three’ and ‘years’.
The Department of Local Government, Sport and Cultural Industries (DLGSC) is currently transitioning to a new Smarthub system.
Due to this transition, a temporary CAR portal will be used until the new system is implemented. Please note that once the CAR portal is available, an invitation to register will be sent to all local governments.
As previous Smarthub logins are no longer valid, all users will need to register for a new account.
New accounts will require a local government domain (@localgovernment.wa.gov.au) and cannot be generic, e.g. governance@localgovernment.wa.gov.au
The CAR portal will enable local governments to complete the attached questions and upload any required and supporting documents.
Once the CAR questions are completed, a PDF copy of the CAR will be sent to the registered email for review, consideration by relevant audit committees and adoption by councils.
Once adopted, local governments are required to upload and submit the completed CAR through the portal by 31 March 2023.
Should you have any questions, please contact the Support and Engagement team at lghotline@dlgsc.wa.gov.au