Hi Michelle
Got to love the auditors. I have just spoken to the OLG (Sarah and Chris) and the advice is for councils to include in their SoC support documents both 2024-25 and 2025-26 Council resolution for the adopted rates and charges. This is better than a GM Certificate and should tie back to the rates (base/min + ad-valorem) and with the valuation reconciliation there does not seem to be any need for the certificate.
Also, the SoC is a special schedule in the Financial Reports and they are signed off by the GM, Mayor, ROA and anyone else, so that too can be taken as sign off.
Unfortunately, no official document, maybe suggest the AO contact the OLG as a formal check.
Hope you are well and keeping safe.
Regards,
Andrew
