Grant acquittal and other audit certification
The Local Government Act 1995 and Local Government (Audit) Regulations 1996 provide for the Auditor General to conduct annual financial statement and performance audits of local governments.
However, these do not specifically apply to grant programs and other audit certifications.
Local governments are reminded that the appropriate auditor for such certifications can usually be found in the respective grant agreements and guidelines published by the relevant authorities.
Some grant programs, such as those provided by the Federal Government, require the Office of the Auditor General (OAG) to undertake grant acquittals and complete audit certifications. This is relevant to any agreement where the term ‘state auditor’ is used.
Other authorities only require an audit, which may give the local government discretion to appoint the auditor.
Local governments may request Auditor General and OAG contract auditors for audits and certifications, subject to OAG approval.
Contract auditors are required to satisfy independence and other requirements prior to undertaking grant and other audit work for local governments