Local Government (Audit) Amendment Regulations 1999 (WA)

1722 GOVERNMENT GAZETTE, WA [23 April 1999

LG302*

Local Government Act 1995

Local Government (Audit) Amendment

Regulations 1999

Made by the Lieutenant-Governor and Administrator in Executive
Council.

1.             Citation

These regulations may be cited as the Local Government (Audit)
Amendment Regulations 1999.

2.             The regulations amended

The amendments in these regulations are to the Local
Government (Audit) Regulations 1996*.
[* Published in Gazette 24 June 1996, pp. 2827-32.]

3.             Regulation 3 amended

Regulation 3 is amended by inserting after the definition of
“Australian Accounting Standards” the following definition —

“

“compliance audit” means an audit of compliance

with the statutory requirements prescribed by

regulation 13;

”.

4.             Regulation 13 replaced

Regulation 13 is repealed and the following regulations are inserted instead —

“

13.           Statutory requirements to be the subject of compliance audit — s. 7.13(i)

For the purposes of section 7.13(i) the statutory requirements set forth in the Table to this regulation are prescribed.

Table

Local Government Act 1995

s. 2.25	s. 3.52(4)	s. 4.43(1)
s. 2.29	s. 3.57	s. 4.47
s. 3.12	s. 3.58(3) and (4)	s. 4.61(2) and (3)
s. 3.16	s. 3.59(2), (4) and (5)	s. 4.64
s. 3.18	s. 4.20(2), (4) and (5)	s. 5.4
s. 3.32	s. 4.32(6)	s. 5.5
s. 3.50	s. 4.39(2)	s. 5.7
s. 3.51	s. 4.41	s. 5.8

23 April 1999] GOVERNMENT GAZETTE, WA 1723

Table—continued

Local Government Act 1995—continued

s. 5.10	s. 5.53	s. 6.11
s. 5.12	s. 5.54	s. 6.12
s. 5.15	s. 5.55	s. 6.13
s. 5.16	s. 5.56	s. 6.17(3)
s. 5.17	s. 5.57	s. 6.19
s. 5.18	s. 5.58	s. 6.20
s. 5.21	s. 5.67	s. 6.21
s. 5.22	s. 5.68(2)	s. 6.33(3)
s. 5.23	s. 5.73	s. 6.34
s. 5.24	s. 5.75	s. 6.35(4)
s. 5.27	s. 5.76	s. 6.36
s. 5.29(1)	s. 5.77	s. 6.38
s. 5.32	s. 5.88	s. 6.46
s. 5.33	s. 5.94	s. 6.47
s. 5.36(4)	s. 5.95	s. 6.51
s. 5.37(2) and (3)	s. 5.96	s. 6.76(6)
s. 5.38	s. 5.98	s. 7.3
s. 5.39	s. 5.99	s. 7.9(1)
s. 5.42	s. 5.100	s. 9.4
s. 5.43	s. 5.103	s. 9.6(5)
s. 5.44(2)	s. 6.2	s. 9.29(2)
s. 5.45(1)(b)	s. 6.4	Schedule 2.2 cl. 6,
s. 5.46	s. 6.8	7 and 9
s. 5.50	s. 6.9	Schedule 2.3

Local Government (Administration) Regulations 1996

r. 5	r. 22
r. 6	r. 23
r. 8	r. 28
r. 9	r. 30
r. 10	r. 31
r. 11	r. 33
r. 12	r. 34
r. 13	r. 34A
r. 14(1)	r. 34B
r. 19	r. 34C

Local Government (Audit) Regulations 1996

r. 7 r. 10

Local Government (Elections) Regulations 1997

r. 7	r. 30G
r. 8	r. 30H
r. 13	r. 40
r. 17	r. 81
r. 26(4)

1724 GOVERNMENT GAZETTE, WA [23 April 1999

Local Government (Financial Management)

Regulations 1996

r. 5	r. 34(1)(a)
r. 6	r. 35
r. 8	r. 51
r. 9	r. 53
r. 11	r. 54
r. 12	r. 55
r. 13(2)	r. 56
r. 19	r. 57
r. 33

Local Government (Functions and General)

Regulations 1996

r. 7	r. 17
r. 9	r. 18(1)
r. 10	r. 19
r. 11	r. 21
r 12	r. 22
r. 14(1) and (3)	r. 23
r. 15	r. 24
r. 16

Local Government (Uniform Local Provisions)

Regulations 1996

r. 9(8)

Local Government (Miscellaneous Provisions) Act 1960

s. 245A(5)(aa)

Caravan Parks and Camping Grounds Act 1995

s. 21(1)

Cemeteries Act 1986

s. 40

Local Government Grants Act 1978

s. 12(4)

14.           Compliance audit return to be prepared

(1)	A local government is to carry out a compliance audit for the period 1 January to 31 December in each year.
(2)	After carrying out a compliance audit the local government is to prepare a compliance audit return in a form approved by the Minister.

23 April 1999] GOVERNMENT GAZETTE, WA 1725

(3) A compliance audit return is to be —

(a)	presented to the council at a meeting of the council;
(b)	adopted by the council; and
(c)	recorded in the minutes of the meeting at which it is adopted.

15.           Completion of compliance audit

(1) After the compliance audit return has been presented to
the council in accordance with regulation 14(3) a
certified copy of the return together with —

(a)	a copy of the relevant section of the minutes referred to in regulation 14(3)(c); and
(b)	any additional information explaining or qualifying the compliance audit,

is to be submitted to the Executive Director by
31 March next following the period to which the return

relates.

(2)	In this regulation —
“certified” in relation to a compliance audit return

means signed by —

(a)	the mayor or president; and
(b)	the CEO.

”.

By Command of the Lieutenant-Governor and Administrator,

M. C. WAUCHOPE, Clerk of the Executive Council.