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 nine regional councils.

The Act allowed the Auditor General to conduct performance audits straight away while financial audits transitioned to the Auditor General over four years, as local government’s existing audit contracts expired. The 2020-21 financial year audit was the first all 148 local government entities were audited by the OAG.

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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.

On conclusion of your audit

Financial management representation letter: Before we issue our audit opinion, this letter needs to be completed and signed by your chief executive officer and chief finance officer. (Uploaded 2 August 2023)

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