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 will take on responsibility for the annual financial audits of local government entities as their existing audit contracts expire. By the financial year 2020-21, all local government entities will be audited by the Auditor General.

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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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