Tóm tắt thông tin Chính quyền địa phương (quản lý tài chính) Quy định 1999 phản ánh một chính sách không quy và theo quyết định tự quản lý chính sách kế toán và thủ tục cho chính quyền địa phương | 4. Summary The Local Government Financial Management Regulations 1999 reflect a non prescriptive policy and discretion for self management of accounting polices and procedures for Local Government. The LGA in partnership with the Minister for State Local Government Relations has worked extensively to enhance the financial governance and financial management framework of Local Government. This has included further changes to the Local Government Act the Independent Inquiry development of information papers and audit specifications development of financial indicators and codes of practice and financial sustainability standards. While these enhancements have significantly improved the audit framework within Councils there is scope to further improve the consistency and comparability of accounting policies across the sector. The Strengthening Local Government Program suggestion that 1. administrative accountability of Councils financial activities could be srengthened through provision for the Auditor-General to conduct sample audit assessments of Council audited financial statements on an annual or bi-annual basis and 2. the Auditor-General to provide advice regarding the outcomes of these assessments to the Minister for State Local Government Relations and the LGA should be considered in light of other options included in this paper and feedback received from the State Government Councils and other stakeholders. DME 34279 11 APPENDIX A Financial and Administrative Accountability Report 2005 - Recommendations Source The SA Local Government System Administrative and Financial Accountability Structures - Report from a joint project of the SA Office of State Local Government Relations and the Local Government Association November 2005 KEY EXPLANATION Recommendations that have been implemented Recommendations under development Recommendations not currently addressed RECOMMENDATIONS STATUS Recommendation 1 That early attention be given to developing a Local Government .
