Intro
Though the report only assessed eight local governments, the extent of the matters identified suggests all local governments need to review their processes, policies and guidelines around management of contract extensions and variations as a matter of priority.
The five key areas raised in the report are:
Local governments should be prepared for their auditor to check any of the five key areas identified above, and any significant deficiency identified is likely to result in a significant matter being reported in the auditor’s report.