Orange resolves to refer financial statements for audit after 12 months of work compressed into five Council staff said a delayed previous reporting cycle limited how early councillors could receive the 2025-26 statements ahead of the 31 October submission deadline. Council: Orange City Council Meeting: 28 October 2026, 6:00 PM Recorded status: approved BRIEF Orange City Council resolved to refer its 2025-26 financial statements to the Audit Office of NSW after staff said a delayed previous reporting cycle compressed 12 months of work into five months. Council authorised four signatories to sign the accompanying statement and called for its auditor to be invited to present the Audit Report. The minutes record the Chief Executive Officer’s report of auditor advice to ARIC that there were no material changes, but do not set out a completed audit outcome. KEY FACTS - Council resolution 26/591 authorised four signatories to sign the Statement by Councillors and Management for the 2025-26 General Purpose and Special Purpose Financial Statements. - Council resolved to refer the statements to the Audit Office of NSW for audit. - The recorded resolution called for the auditor to be invited to present the Audit Report to Council. - Council staff attributed the delay to the previous financial year being presented in March and 12 months of work being undertaken in five months. - The Chief Executive Officer reported that the auditor had advised ARIC there were no material changes to the statements. The supplied minutes do not record a completed audit outcome. ANALYSIS OF THE RECORD - The source records a passed referral resolution and signing authorisation, but does not establish that the audit was completed. - The Chief Executive Officer reported the auditor's advice to ARIC and described presentation of the audit outcome to Council as a subsequent step. QUESTIONS FOR FOLLOW-UP REPORTING - When will the auditor present the completed Audit Report to Council? - What will the completed Audit Report conclude about the 2025-26 statements? RECORDED NEXT STEPS - The four named signatories are authorised to sign the Statement by Councillors and Management for the audit process. - Council resolved to refer the General Purpose and Special Purpose Financial Statements to the Audit Office of NSW for audit. - The auditor is to be invited to present the Audit Report to Council. - The Director Corporate & Commercial Services said the ARIC minutes would be a late item at the next Council meeting. SOURCE PASSAGES Resolution 26/591 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 so the auditors could conduct the audit and, on completion, issue an audit statement under section 413(2)(c) of the Local Government Act 1993. It also resolved to refer the statements to the Audit Office of NSW and called for the auditor to be invited to present the Audit Report to Council. "WITH NO REGISTERED SPEAKERS, THERE WAS NO OPEN FORUM. 2 GENERAL REPORTS 2.1 2025/2026 ANNUAL FINANCIAL STATEMENTS TRIM REFERENCE: 2026/2126 RESOLVED - 26/591 Cr D Mallard/Cr S Peterson That Council resolves: 1 To authorise the Mayor, Chairperson of 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 in order for Council's Auditors to conduct the audit and upon completion of the audit, issue an audit statement in accordance with section 413(2)(c) of the Local Government Act 1993. 2 That Council refers the General Purpose and Special Purpose Financial Statements to the Audit Office of NSW for audit. 3 That Council's Auditor be invited to present the Audit Report to Council." (Item 2.1, resolution 26/591) The explanation was that the previous financial year was delayed and only presented in March, and the finance team undertook 12 months of work in five months, leaving insufficient time between audit requirements and the 31 October 2026 submission deadline to provide the statements to Council earlier. "They were not available to provide to Council earlier as the last financial year was delayed and only presented in March, meaning the Finance team has undertaken 12 months of work in a 5 month period to get the financials up to date for this period and therefore did not have sufficient time between the audit requirements and the due date for submission on 31 October 2026 to provide them to Council." (Discussion under item 2.1) The vote record lists no votes against. "For: Cr T Mileto (Mayor), Cr J Stedman (Deputy Mayor), Cr K Duffy, Cr T Greenhalgh, Cr G Judge, Cr F Kinghorne, Cr D Mallard, Cr S Peterson, Cr G Power Against: Nil Absent: Cr M McDonell, Cr M Ruddy, Cr J Whitton Cr Peterson asked if an overview of the process of the Financial Statements could be provided including why they were not provided to Council earlier." (Vote record following resolution 26/591) The Chief Executive Officer said the auditor would finalise the audit and then present the outcome to Council. The auditor advised ARIC at its meeting that day that there were no material changes to the statements. "The Chief Executive Officer advised that Council provides the financials to the Auditor and the Auditor Finalises the Audit, they will then present the outcome to Council. The Auditor advised the ARIC at its meeting today, that there are no material changes for the statements." (Discussion under item 2.1) The Director Corporate & Commercial Services advised that the ARIC minutes would be a late item at the next Council meeting. "Cr Peterson asked if the ARIC Minutes will be a late item for the next Council Meeting. The Director Corporate & Commercial Services advised that yes this would occur. THE MEETING CLOSED AT 6.16PM This is Page Number 3 and the Final Page of the Minutes of the Extraordinary Meeting of Orange City Council held on 28 October 2026." (Closing discussion under item 2.1) SOURCES https://orange.infocouncil.biz/RedirectToDoc.aspx?URL=Open/2026/10/CCL_28102026_MIN_16256_EXTRA.PDF https://minutesradar.com/news/orange-infocouncil-extraordinary-council-28-oct-2026-6-00-pm-28-oct-2026-6-00-pm-minutes-orange-resolves-to-refer-financial-statements-for-7b79178ea6/ Prepared from public council minutes using automated drafting and checks. No meeting attendance or interviews are implied. 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