Results of 2016–17 Audits: Local Government

Tabled: 29 November 2017

Appendix B. Audit opinions issued

Figure B1 lists the entities included in this report. It details the date an audit opinion was issued to each entity for their 2016–17 financial report and performance statement and the nature of that opinion.

Figure B1
Audit opinions issued to the local government sector for 2016–17

Entity	Financial report		Performance statement
Entity	Clear audit opinion issued	Auditor-General's report signed	Clear audit opinion issued	Auditor-General's report signed
Metropolitan
Banyule City Council	✔	20 Sep 2017	✔	20 Sep 2017
Bayside City Council	✔	20 Sep 2017	✔	20 Sep 2017
Boroondara City Council	✔	7 Sep 2017	✔	7 Sep 2017
Brimbank City Council	✔	21 Sep 2017	✔	21 Sep 2017
City of Monash	✔	12 Sep 2017	✔	12 Sep 2017
City of Stonnington	✔	8 Sep 2017	✔	8 Sep 2017
Prahran Market Pty Ltd	✔	28 Sep 2017	n/a	n/a
Darebin City Council	✔	8 Sep 2017	✔	8 Sep 2017
Frankston City Council	✔	27 Sep 2017	✔	27 Sep 2017
Peninsula Leisure Pty Ltd	✔	15 Aug 2017	n/a	n/a
Glen Eira City Council	✔	14 Sep 2017	✔	14 Sep 2017
Greater Dandenong City Council	✔	14 Sep 2017	✔	14 Sep 2017
Dandenong Market Pty Ltd	✔	14 Aug 2017	n/a	n/a
Hobsons Bay City Council	✔	22 Sep 2017	✔	22 Sep 2017
Kingston City Council	✔	5 Sep 2017	✔	5 Sep 2017
Knox City Council	✔	8 Sep 2017	✔	8 Sep 2017
Manningham City Council	✔	14 Sep 2017	✔	14 Sep 2017
Maribyrnong City Council	✔	15 Sep 2017	✔	15 Sep 2017
Maroondah City Council	✔	5 Sep 2017	✔	5 Sep 2017
Melbourne City Council	✔	11 Sep 2017	✔	11 Sep 2017
Citywide Service Solutions Pty Ltd	✔	30 Aug 2017	n/a	n/a
Queen Victoria Market Pty Ltd	✔	4 Sep 2017	n/a	n/a
Regent Management Company Pty Ltd	✔	25 Sep 2017	n/a	n/a
SMF Investment Management Pty Ltd	✔	4 Sep 2017	n/a	n/a
Sustainable Melbourne Fund	✔	4 Sep 2017	n/a	n/a
Moonee Valley City Council	✔	14 Sep 2017	✔	14 Sep 2017
Moreland City Council	✔	25 Sep 2017	✔	25 Sep 2017
Port Phillip City Council	✔	12 Sep 2017	✔	12 Sep 2017
Whitehorse City Council	✔	22 Aug 2017	✔	22 Aug 2017
Yarra City Council	✔	25 Sep 2017	✔	25 Sep 2017
Interface
Cardinia Shire Council	✔	19 Sep 2017	✔	19 Sep 2017
Casey City Council	✔	8 Sep 2017	✔	8 Sep 2017
City of Whittlesea	✔	12 Sep 2017	✔	12 Sep 2017
Hume City Council	✔	13 Sep 2017	✔	13 Sep 2017
Melton City Council	✔	25 Sep 2017	✔	25 Sep 2017
Mornington Peninsula Shire Council	✔	22 Sep 2017	✔	22 Sep 2017
Nillumbik Shire Council	✔	5 Sep 2017	✔	5 Sep 2017
Wyndham City Council	✔	21 Sep 2017	✔	21 Sep 2017
Western Leisure Services Pty Ltd	✔	14 Sep 2017	n/a	n/a
Yarra Ranges Shire Council	✔	24 Aug 2017	✔	24 Aug 2017
Regional
Ballarat City Council	✔	18 Sep 2017	✔	18 Sep 2017
Greater Bendigo City Council	✔	22 Sep 2017	✔	22 Sep 2017
Greater Geelong City Council	✔	8 Sep 2017	✔	8 Sep 2017
Greater Shepparton City Council	✔	25 Sep 2017	✔	25 Sep 2017
Horsham Rural City Council	✔	27 Sep 2017	✔	27 Sep 2017
Latrobe City Council	✔	13 Sep 2017	✔	13 Sep 2017
Mildura Rural City Council	✔	27 Sep 2017	✔	27 Sep 2017
Mildura Airport Pty Ltd	✔	27 Sep 2017	n/a	n/a
Wangaratta Rural City Council	✔	27 Sep 2017	✔	27 Sep 2017
Warrnambool City Council	✔	25 Sep 2017	✔	25 Sep 2017
Wodonga City Council	✔	25 Sep 2017	✔	25 Sep 2017
Large shire
Bass Coast Shire Council	✔	28 Sep 2017	✔	28 Sep 2017
Baw Baw Shire Council	✔	22 Sep 2017	✔	22 Sep 2017
Campaspe Shire Council	✔	25 Sep 2017	✔	25 Sep 2017
Colac-Otway Shire Council	✔	22 Sep 2017	✔	22 Sep 2017
Corangamite Shire Council	✔	27 Sep 2017	✔	27 Sep 2017
East Gippsland Shire Council	✔	19 Sep 2017	✔	19 Sep 2017
Glenelg Shire Council	✔	28 Sep 2017	✔	28 Sep 2017
Golden Plains Shire Council	✔	14 Sep 2017	✔	14 Sep 2017
Macedon Ranges Shire Council	✔	28 Sep 2017	✔	28 Sep 2017
Mitchell Shire Council	✔	21 Sep 2017	✔	21 Sep 2017
Moira Shire Council	✔	25 Sep 2017	✔	25 Sep 2017
Moorabool Shire Council	✔	14 Sep 2017	✔	14 Sep 2017
Mount Alexander Shire Council	✔	26 Sep 2017	✔	26 Sep 2017
Moyne Shire Council	✔	27 Sep 2017	✔	27 Sep 2017
Southern Grampians Shire Council	✔	15 Sep 2017	✔	15 Sep 2017
Surf Coast Shire Council	✔	14 Sep 2017	✔	14 Sep 2017
Swan Hill Rural City Council	✔	27 Sep 2017	✔	27 Sep 2017
Wellington Shire Council	✔	27 Sep 2017	✔	27 Sep 2017
Small shire
Alpine Shire Council	✔	25 Sep 2017	✔	25 Sep 2017
Ararat Rural City Council	✔	27 Sep 2017	✔	27 Sep 2017
Benalla Rural City Council	✔	28 Sep 2017	✔	28 Sep 2017
Borough of Queenscliffe	✔	26 Sep 2017	✔	26 Sep 2017
Buloke Shire Council	✔	19 Sep 2017	✔	19 Sep 2017
Central Goldfields Shire Council	✔	9 Nov 2017	✔	9 Nov 2017
Gannawarra Shire Council	✔	26 Sep 2017	✔	26 Sep 2017
Hepburn Shire Council	✔	26 Sep 2017	✔	26 Sep 2017
Hindmarsh Shire Council	✔	25 Sep 2017	✔	25 Sep 2017
Indigo Shire Council	✔	25 Sep 2017	✔	25 Sep 2017
Loddon Shire Council	✔	29 Aug 2017	✔	29 Aug 2017
Mansfield Shire Council	✔	20 Sep 2017	✔	20 Sep 2017
Murrindindi Shire Council	✔	28 Sep 2017	✔	28 Sep 2017
Northern Grampians Shire Council	✔	27 Sep 2017	✔	27 Sep 2017
Pyrenees Shire Council	✔	26 Sep 2017	✔	26 Sep 2017
Strathbogie Shire Council	✔	26 Sep 2017	✔	26 Sep 2017
Towong Shire Council	✔	28 Sep 2017	Qualified(a)	28 Sep 2017
West Wimmera Shire Council	✔	22 Sep 2017	✔	22 Sep 2017
Yarriambiack Shire Council	✔	27 Sep 2017	✔	27 Sep 2017
Regional Library Corporations(b)
Casey-Cardinia Regional Library Corporation	✔	5 Sep 2017	n/a	n/a
Corangamite Regional Library Corporation	✔	15 Sep 2017	n/a	n/a
Eastern Regional Library Corporation	✔	29 Aug 2017	n/a	n/a
Geelong Regional Library Corporation	✔	28 Aug 2017	n/a	n/a
Goulburn Valley Regional Library Corporation	✔	19 Sep 2017	n/a	n/a
North Central Goldfields Regional Library Corporation	✔	25 Sep 2017	n/a	n/a
West Gippsland Regional Library Corporation	✔	13 Sep 2017	n/a	n/a
Whitehorse-Manningham Regional Library Corporation	✔	19 Sep 2017	n/a	n/a
Wimmera Regional Library Corporation	✔	27 Sep 2017	n/a	n/a
Yarra Plenty Regional Library Corporation	✔	21 Sep 2017	n/a	n/a
Associated entities
Clayton Landfill Joint Venture	✔	17 Aug 2017	n/a	n/a
MAPS Group Limited(c)=superscript>	–	Not yet issued	n/a	n/a
MomentumOne Shared Services Pty Ltd	✔	13 Nov 2017	n/a	n/a
RFK Pty Ltd / Community Chef	✔	9 Oct 2017	n/a	n/a
Regional Kitchen Pty Ltd	✔	9 Oct 2017	n/a	n/a
Wimmera Development Association	✔	27 Sep 2017	n/a	n/a

(a) See Part 2 of this report for further information on the qualified audit opinion issued.

(b) High Country Library Corporation ceased operations in 2016. An audit opinion had not been issued at the date of this report.

(c) MAPS Group Limited has a 30 September balance date. The 2016 audit opinion was issued on 6 December 2016. The 2017 audit opinion has not been issued as at the date of this report.

Note: n/a = not applicable.

Source: VAGO.