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Local governments must:

• Prepare and present the annual financial report in the prescribed manner and form, containing the prescribed information.
• Submit the report to the auditor by 30 September or such extended time as allowed by the Minister for Local Government (the Minister).
  

The Auditor General’s Financial Audit Results Local Government 2021-22 tabled in Parliament on 23 August 2023, revealed that 60 local governments did not request an extension when they were not able to provide the auditor with annual financial statements in the manner prescribed or by the prescribed time.

The Auditor General’s report is available online.

For the 2022-23 statements due by September 30, 2023, local government Chief Executive Officers must apply to the Minister if an extension is needed.

The application form is available for download from our website and must be submitted by 30 September 2023.

Local governments seeking an extension should inform the Office of the Auditor General (OAG) and their contract auditor to ensure timely auditing.

This allows OAG to allocate resources, so audit ready local governments are not unnecessarily delayed in having their audit finalised.