Procurement in Local Government

About this report or communique

Report of the Auditor-General No. 7 of 2020-21: Procurement in Local Government

The objective of this audit was to form a reasonable assurance opinion on each council’s compliance with their procurement and reporting obligations under their respective Code for Tenders and Contracts (Code), the Local Government Act 1993 and Local Government (General) Regulations 2015 (LGR).

Each council’s Code, procurement policies and processes and annual reports were examined.  For the purpose of assessing compliance with regulation 29 of the LGR, annual reports were examined for the three financial years ended 30 June 2017, 2018 and 2019.

Payments made in the financial year ended 30 June 2019 were reviewed and a sample of procurements relating to these payments were selected for testing.

These time periods are referred to collectively as the ‘specified period’.

The three councils in this report include:

  • Break O’Day Council
  • Derwent Valley Council
  • Glamorgan Spring Bay Council.