Extraordinary Council - 28 Oct 2026 6:00 PM

Topics

• Orange Council sends delayed financial statements to state auditors
  Council has authorised the audit referral of its financial statements after a delayed reporting timetable compressed the Finance team’s workload.
  Residents will be able to review the audited position of the council, while the timing raises questions about the reliability and timeliness of financial reporting.
• Council auditor to report back after financial statements audit
  Orange City Council’s auditor is to present the completed audit outcome at a future Council meeting.
  The presentation will give residents a public opportunity to understand whether the audit identified any significant issues.
• Timing and process of the financial statements
  Council was advised that the previous financial year was delayed and presented in March. The Finance team completed 12 months of work within five months, leaving insufficient time to provide the statements to Council before the 31 October 2026 submission deadline. The auditor advised the Audit, Risk and Improvement Committee that there were no material changes to the statements at that point.
  Residents may see the statements and audit outcome later than ideal, while Council works to bring its financial reporting timetable up to date.

Decisions

• Financial statements referred for audit
  Council authorised the Mayor, Chairperson of the Finance Policy Committee, Chief Executive Officer and Chief Financial Officer to sign the Statement by Councillors and Management for the General Purpose and Special Purpose Financial Statements. The statements were referred to the Audit Office of NSW, and Council’s auditor is to be invited to present the Audit Report to Council.
  The audit is a formal check of Council’s financial statements and will provide public assurance about the accuracy and validity of the reported finances.

Discussion

• Timing and process of the financial statements
  Council was advised that the previous financial year was delayed and presented in March. The Finance team completed 12 months of work within five months, leaving insufficient time to provide the statements to Council before the 31 October 2026 submission deadline. The auditor advised the Audit, Risk and Improvement Committee that there were no material changes to the statements at that point.
  Residents may see the statements and audit outcome later than ideal, while Council works to bring its financial reporting timetable up to date.

Impacts

• The General Purpose and Special Purpose Financial Statements will undergo external audit by the Audit Office of NSW.
• The auditor is expected to present the completed audit outcome to a future Council meeting.
• Audit, Risk and Improvement Committee minutes were expected to be included as a late item at the next Council meeting.

Places

• Orange (city)
  Local government area served by Orange City Council.
• Civic Centre, Byng Street, Orange (council facility)
  Venue for the extraordinary meeting.

Next

• Authorised officers sign the Statement by Councillors and Management and refer the financial statements for audit.
  Before the 31 October 2026 submission deadline.
• Council’s auditor presents the Audit Report to Council.
  At a future Council meeting after the audit is completed.
• Audit, Risk and Improvement Committee minutes are considered by Council.
  Expected as a late item at the next Council meeting.

Extract

MINUTES OF THE EXTRAORDINARY COUNCIL MEETING HELD IN COUNCIL CHAMBER, CIVIC CENTRE, BYNG STREET, ORANGE ON 28 OCTOBER 2026 COMMENCING AT 6:00 PM 1 INTRODUCTION ATTENDANCE Cr T Mileto (Mayor), Cr J Stedman (Deputy Mayor), Cr K Duffy (6.11pm)(AudioVisual Link), Cr T Greenhalgh (AudioVisual Link), Cr G Judge (AudioVisual Link), Cr F Kinghorne (AudioVisual Link), Cr D Mallard, Cr S Peterson, Cr G Power Chief Executive Officer, Director Corporate & Commercial Services, Manager Corporate Governance, Chief Financial Officer 1.1 APOLOGIES RESOLVED - 26/589 Cr G Power/Cr S Peterson That the apologies be accepted from Cr Duffy (Lateness) and Cr McDonell, Cr Ruddy and Cr Whitton and that Council grant...