On 28 October 2017, the Local Government Amendment (Auditing) Act 2017 was proclaimed, giving the Auditor General the mandate to audit Western Australia’s 139 local governments and 9 regional councils.
The Act allowed the Auditor General to conduct performance audits of local government entities from 28 October 2017. We have gradually taken on responsibility for the annual financial audits of local government entities as their existing audit contracts expired. By the financial year 2020-21, all local government entities will be audited by the Auditor General.
Want to know more?
- Learn about what to expect from a performance audit or focus area audit.
- See what year the Auditor General begins each local government entity’s financial audit on our audit maps.
- Read our frequently asked questions (or download them as PDF) for more information about local government audit.
Position papers and information sheets
Local government financial management regulation changes – This position paper provides guidance on the application of the changes by the Department of Local Government, Sport and Cultural Industries to the Local Government (Financial Management) Regulations 1996.
Setting local government audit fees – This information sheet deals with the drivers for financial audit fees and outlines the benefits OAG aims to bring the sector through its audit work.
Accounting for work bonds, building bonds and hire bonds – This position paper informs local government entities that moneys held as bonds, such as work bonds, building bonds and hire bonds should not, for accounting purposes, be regarded as Trust Fund moneys in terms of the Local Government Act 1995.
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