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Controlled entities

An entity is a controlled entity if it is subject to the control of the local government. Control means the capacity of the local government to dominate decision making, directly or indirectly, in relation to the financial and operating policies of the entity.

At 30 June 2022 council had two controlled entities:

  • Central Highlands Development Corporation Limited (CHDC)
  • Central Highlands (QLD) Housing Company Limited (CHHC)

CHDC was formed in 1997 and is the lead economic and tourism development agency for the Central Highlands region. The company has a chief executive officer and seven directors consisting of the mayor, two councillors, council’s chief executive officer and three independent community members.

CHHC was formed in 2012 with a principal object to provide affordable housing in the council region. Directors of the company at 30 June 2022 were the mayor, three councillors and three invited community members. On 12 September 2022 the company entered members voluntary liquidation and a liquidator was appointed to take control and manage the wind down and de-registration of the company.

Section 213B of the Local Government Regulation 2012 requires that if the financial statements of a controlled entity of a local government are audited under the Auditor-General Act 2009, then the local government must:

  • obtain a copy of the audited financial statements; and
  • present them at the next ordinary meeting of the local government; and
  • publish a copy, or a link to the copy, on the local government’s website within 14 days after the financial statements are presented at the meeting.

The audited financial statements of CHDC for the year ended 30 June 2022 were presented at the general council meeting on 25 January 2023 and a copy is provided here

The Auditor-General has not yet issued the Independent Auditor’s Report on the audited financial statements of CHHC for the year ended 30 June 2022.

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