Audit Risk and Improvement Committee Terms of Reference and Internal Audit Charter

All Councils and joint organisations are required under the NSW Local Government Act 1993 to have an Audit Risk and Improvement Committee from 4 June 2022.

The NSW Office of Local Government (OLG) has issued comprehensive Guidelines for Risk Management and Internal Audit for Local Government in NSW to assist councils and joint organisations to implement these requirements.

Amendments have been made to the Local Government (General) Regulation 2021 to require all councils and joint organisations to have a risk management framework and an internal audit function and to prescribe membership requirements for audit risk and improvement committees. Councils and joint organisations are required to comply with these requirements from 1 July 2024 and, commencing with the 2024/25 annual report, to attest to their compliance with the requirements in their annual reports.

Council welcomes feedback on the Audit Risk and Improvement Committee Terms of Reference and Internal Audit Charter.

Hard copies of the Audit Risk and Improvement Committee Terms of Reference and Internal Audit Charter are available at Council's customer service office, and the Batemans Bay, Moruya and Narooma Libraries. You can also download a copy on this page.