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Grant acquittal and other audit certification

Jan 25, 2023

LG Alert

The Local Government Act 1995 and Local Government (Audit) Regulations 1996 provide for the Auditor General to conduct annual financial statement and performance audits of local governments.

Audit report identifies cyber security issues

Jan 18, 2023

LG Alert

Local governments to review and improve on system issues to protect against cyber threats in accordance with the Office of the Auditor General report – Information Systems Audit Report 2022 – Local Government Entities.

Compliance Audit Return 2022

Jan 16, 2023

LG Alert

In accordance with regulation 14 of the Local Government (Audit) Regulations 1996, local governments are required to carry out a compliance audit return for the period of 1 January to 31 December of each year.
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Audit results report identifies financial audit issues

Sep 20, 2022

LG Alert

The Auditor General has tabled in Parliament the Financial Audit Results — Local Government 2020-21. At the time of tabling 16 audits remained outstanding.
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Local Government (COVID-19 Response) Amendment Order 2022

Jun 30, 2022

LG Alert

The Local Government Amendment (COVID-19 Response) Act 2020 enables the Minister for Local Government to make an order that modifies or suspends provisions of the Local Government Act 1995 (the Act) and Regulations in response to the COVID-19 pandemic.
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Local Government Asset Revaluations

Jun 27, 2022

LG Alert

With 30 June fast approaching, some local governments need to make sure they have their asset revaluations ready for audit.
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Local Government Regulations Amendment (Financial Management and Audit) Regulations 2022

Jun 17, 2022

LG Alert

The Department of Local Government, Sport and Cultural Industries (the department) is working with local government stakeholders towards the introduction of Model Financial Statements for the 2022-23 financial year.
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Local Governments Financial Audit Preparedness 2021-22

Jun 15, 2022

LG Alert

With the start of the new financial year, WA local governments should ensure that they are in a position to allow the preparation of their financial statements and financial audits run as smoothly as possible.

Financial Statements and Asset Revaluations for 2020-21

Aug 25, 2021

LG Alert

The transitional period for the Office of the Auditor General (OAG) to take over local government financial statement audits has finished, and all future audits will be undertaken by OAG.
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Local government 2020 Compliance Audit Return

Dec 2, 2020

LG Alert

Local governments’ 2020 Compliance Audit Return will soon be available via the department’s Smart Hub online portal.
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Significant matters reported by the auditor in an audit report

Feb 20, 2020

LG Alert

If the Auditor General or a local government’s appointed auditor reports a significant matter in an audit report, section 7.12A of the Local Government Act 1995 (the Act) requires a response from the local government.
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Local government auditing

Jul 4, 2019

Departmental Circular 5 2019

Local governments are reminded of their audit reporting obligations under section 7.12A(4)(a) of the Local Government Act 1995.
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Guide to Local Government Auditing Reforms

Jun 28, 2018

Departmental Circular 2 2018

Following engagement with the sector, the Department has revised the Guide to Local Government Auditing Reforms which includes a number of amendments that affect local governments.
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Proclamation of Local Government Amendment (Auditing) Act 2017

Nov 1, 2017

Departmental Circular 20 2017

Local governments are advised that the Local Government Amendment (Auditing) Act 2017 was proclaimed on Friday, 27 October 2017 in the WA Government Gazette No. 207, page 5413.
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A Guide to Local Government Auditing Reforms

Sep 19, 2017

Departmental Circular 16 2017

The Department of Local Government, Sport and Cultural Industries has prepared a guide to inform local governments and auditors about the recent reforms to the conduct of local government audits.
Page reviewed 23 August 2023
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