Abstract
Local councils in NSW are required to report a variety of information to the Department of Local Government (DLG) including financial reports, annual reports, state of the environment reports, and equity and access statements. Additionally they have a range of governance recommendations provided by the DLG one of which is the establishment of an audit committee independent of the council. This paper assesses if councils provide these reports in a timely manner and are following DLG good governance recommendations, or whether the absence of legislative force means that councils only meet the accountability requirements of the state government and diminish accountability to other stakeholders.
Original language | English |
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Title of host publication | Proceedings of the 2011 Public Sector Accounting Workshop: School of Accounting & Business Information Systems, ANU College of Business & Economics, 15 April 2011 |
Publisher | Australian National University |
Number of pages | 17 |
Publication status | Published - 2011 |
Event | Public Sector Accounting Workshop - Duration: 15 Apr 2011 → … |
Conference
Conference | Public Sector Accounting Workshop |
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Period | 15/04/11 → … |