| Local government
| Obtained signed contract dated pre 28 October 2017
| Audit Firm 2016
| 30-Jun-17
| 30-Jun-18
| 30-Jun-19
| 30-Jun-20
| 30-Jun-21
|
|---|
| Beverley Shire | D17/17797+B45 | AMD Chartered Accountants | Yes | Yes | Yes | | |
| Boddington Shire | D17/17797 | AMD Chartered Accountants | Yes | Yes | | | |
| Boyup Brook Shire | D17/17799 | AMD Chartered Accountants | Yes | Yes | | | |
| Bridgetown-Greenbushes Shire | D17/17799 | AMD Chartered Accountants | Yes | Yes | | | |
| Bruce Rock Shire | D17/17799 | AMD Chartered Accountants | Yes | | | | |
| Busselton City | D17/17797 | AMD Chartered Accountants | Yes | Yes | | | |
| Capel Shire | D17/17799 | AMD Chartered Accountants | Yes | | | | |
| Collie Shire | D17/17799 | AMD Chartered Accountants | Yes | Yes | Yes | Yes | |
| Cue Shire | D17/17801 | AMD Chartered Accountants | Yes | | | | |
| Donnybrook-Balingup Shire | D17/17801 | AMD Chartered Accountants | Yes | Yes | | | |
| Harvey Shire | D17/17801 | AMD Chartered Accountants | Yes | Yes | Yes | | |
| Karratha City | D17/17797 | AMD Chartered Accountants | Yes | Yes | | | |
| Manjimup Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | Yes | | |
| Murray Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | Yes | | |
| Pingelly Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | | | |
| Waroona Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | Yes | Yes | Yes |
| Gnowangerup Shire | D17/17801 | AMD Chartered Accountants | Yes | Yes | | | |
| Greater Geraldton City | D17/17797 | AMD Chartered Accountants | Yes | Yes | | | |
| Meekatharra Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | | | |
| Nannup Shire | D17/17802 | AMD Chartered Accountants | Yes | Yes | | | |
| East Fremantle Town | D17/18211 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Exmouth Shire | D17/18745 | Anderson Munro & Wyllie | Yes (MOORE STEPHENS) | | | | |
| Goomalling Shire | D18/01274 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Laverton Shire | D17/18211 | Anderson Munro & Wyllie | Yes | | | | |
| Mount Magnet Shire | D18/00879 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Murchison Regional Vermin Council | D18/00879 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Narrogin Shire | D17/18211 | Anderson Munro & Wyllie | Yes | | | | |
| Nungarin Shire | D18/01584 | Anderson Munro & Wyllie | Yes | | | | |
| Tammin Shire | D17/18211 | Anderson Munro & Wyllie | Yes | | | | |
| Upper Gascoyne Shire | D17/18211 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Victoria Plains Shire | D18/02234 | Anderson Munro & Wyllie | Yes | Yes | | | |
| Dundas Shire | D17/19164 and 19189 | Buter Settineri | Yes | Yes | | | |
| Koorda Shire | D17/19189 | Buter Settineri | Yes | | | | |
| Dardanup Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | Yes | | |
| Leonora Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | Yes | | |
| Tamala Park Regional Council | D18/20198 | Butler Settineri | Yes | Yes | Yes | Yes | |
| Williams Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Carnamah Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Cuballing Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Dalwallinu Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Esperance Shire | D18/00350 | Butler Settineri | Yes | Yes | Yes | Yes | |
| Menzies Shire | D17/19189 | Butler Settineri | Yes | | | | |
| Merredin Shire | D17/19100, D17/19164 | Butler Settineri | Yes | Yes | | | |
| Peppermint Grove Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Southern Metropolitan Regional Council | D18/00433 | Butler Settineri | Yes | Yes | | | |
| Wagin Shire | D17/19100 | Butler Settineri | Yes | Yes | | | |
| Wandering Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | Yes | Yes | |
| Wickepin Shire | D17/19100 and D17/19164 | Butler Settineri | Yes (BUTLERS) | Yes (BUTLERS) | | | |
| Mingenew Shire | D17/19100 and D17/19164 | Butler Settineri | Yes | Yes | | | |
| Dandaragan Shire | D17/18081 | Byfields | Yes | | | | |
| Dowerin Shire | D17/17801 | Byfields | Yes (AMD) | Yes (AMD) | | | |
| Kondinin Shire | D17/18077 | Byfields | Yes | | | | |
| Kulin Shire | D17/18076 | Byfields | Yes | Yes | | | |
| Kent Shire | D17/18080 | Byfields | Yes | Yes | Yes | Yes | |
| Mandurah City | D17/17941 | Deloitte | Yes | Yes | Yes | Yes | |
| Belmont City | D18/00811 | Grant Thornton | Yes | | | | |
| Cambridge Town | D18/00849 | Grant Thornton | Yes | | | | |
| Perth City | D18/00811 | Grant Thornton | Yes | | | | |
| Pilbara Regional Council | D18/00350 | Grant Thornton | Yes (BUTLERS) | | | | |
| Rivers Regional Council | D18/00811 | Grant Thornton | Yes | | | | |
| Rockingham City | D18/00850 | Grant Thornton | Yes | | | | |
| Stirling City | D18/00837 | Grant Thornton | Yes | | | | |
| Wanneroo City | D18/00811 | Grant Thornton | Yes | | | | |
| Bayswater City | D18/00878 | Grant Thornton | Yes | Yes | | | |
| Bunbury City | D18/00858 and D18/00859 | Grant Thornton | Yes | | | | |
| Bunbury-Harvey Regional Council | D18/00858 and D18/00859 | Grant Thornton | Yes | | | | |
| Canning City | D18/00975 | Grant Thornton | Yes | Yes | | | |
| Kalamunda Shire | D18/01393 | Grant Thornton | Yes | Yes | | | |
| Melville City | D18/00808 | Grant Thornton | Yes | Yes | | | |
| Broomehill-Tambellup Shire | D17/17942 | Lincolns | Yes | Yes | Yes | | |
| Cranbrook Shire | D17/17942 | Lincolns | Yes | | | | |
| Denmark Shire | D17/17942 | Lincolns | Yes | | | | |
| Jerramungup Shire | D17/17942 | Lincolns | Yes | | | | |
| Katanning Shire | D17/18702 | Lincolns | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | | | |
| Plantagenet Shire | D17/18709 | Lincolns | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | |
| West Arthur Shire | D17/17942 | Lincolns | Yes | | | | |
| Woodanilling Shire | D17/17942 | Lincolns | Yes | | | | |
| Ravensthorpe Shire | D17/17942 | Lincolns | Yes | | | | |
| Wyalkatchem Shire | D17/18780 | MacLeod Corporation | Yes | | | | |
| Armadale City | D17/17184 | Macri Partners | Yes | Yes | Yes | | |
| Bassendean Town | D17/17844 | Macri Partners | Yes | Yes | | | |
| Cockburn City | D17/18034 | Macri Partners | Yes | | | | |
| Cunderdin Shire | D17/18034 | Macri Partners | Yes | | | | |
| Eastern Metropolitan Regional Council | D17/16624 | Macri Partners | Yes | | | | |
| Gosnells City | D17/17844 | Macri Partners | Yes | Yes | | | |
| Mindarie Regional Council | D17/17844 | Macri Partners | Yes | Yes | Yes | | |
| Mosman Park Town | D17/19100 and D17/19164 | Macri Partners | Yes (BUTLERS) | Yes (BUTLERS) | | | |
| Nedlands City | D17/17844 | Macri Partners | Yes | Yes | | | |
| South Perth City | D17/18034 | Macri Partners | Yes | | | | |
| Swan City | D17/18034 | Macri Partners | Yes | Yes | | | |
| Victoria Park Town | D17/17844 | Macri Partners | Yes | Yes | | | |
| Vincent City | D17/18710 | Macri Partners | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | | | |
| Western Metropolitan Regional Council | D17/17184 | Macri Partners | Yes | Yes | | | |
| York Shire | D17/18745 | Macri Partners | Yes (MOORE STEPHENS) | | | | |
| Kojonup Shire | D17/17942 | Moore Stephens | Yes (LINCOLNS) | Yes (LINCOLNS) | | | |
| Kwinana City | D17/18704 | Moore Stephens | Yes | Yes | | | |
| Lake Grace Shire | D17/18704 | Moore Stephens | Yes | Yes | | | |
| Ngaanyatjarraku Shire | D17/18709 | Moore Stephens | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | Yes (MOORE STEPHENS) | |
| Albany City | D17/18701 | Moore Stephens | Yes | Yes | | | |
| Ashburton Shire | D17/18701 | Moore Stephens | Yes | Yes | | | |
| Augusta-Margaret River Shire | D17/18701 | Moore Stephens | Yes | Yes | Yes | | |
| Brookton Shire | D17/18745 | Moore Stephens | Yes | | | | |
| Broome Shire | D17/18701 | Moore Stephens | Yes | Yes | | | |
| Carnarvon Shire | D17/18701 | Moore Stephens | Yes | Yes | Yes | | |
| Chapman Valley Shire | D17/18705 | Moore Stephens | Yes | Yes | Yes | | |
| Chittering Shire | D17/18705 | Moore Stephens | Yes | Yes | Yes | | |
| Christmas Island Shire | D17/18706 | Moore Stephens | Yes | Yes | | | |
| Claremont Town | D17/18708 | Moore Stephens | Yes | Yes | | | |
| Cocos (Keeling) Islands Shire | D17/18707 | Moore Stephens | Yes | Yes | | | |
| Coolgardie Shire | D17/18703 | Moore Stephens | Yes | Yes | Yes | | |
| Coorow Shire | D17/18703 | Moore Stephens | Yes | Yes | | | |
| Corrigin Shire | D17/18703 | Moore Stephens | Yes | Yes | | | |
| Cottesloe Town | D17/18745 | Moore Stephens | Yes | | | | |
| Derby-West Kimberley Shire | D17/18703 | Moore Stephens | Yes | Yes | | | |
| Dumbleyung Shire | D17/19457 | Moore Stephens | Yes | Yes (BUTLERS) | Yes( BUTLERS) | | |
| Gingin Shire | D17/18702 | Moore Stephens | Yes | Yes | Yes | Yes | |
| Irwin Shire | D17/18702 | Moore Stephens | Yes | Yes | | | |
| Mukinbudin Shire | D17/18704 | Moore Stephens | Yes | Yes | | | |
| Quairading Shire | D17/18709 | Moore Stephens | Yes | Yes | Yes | Yes | |
| Serpentine-Jarrahdale Shire | D17/18712 | Moore Stephens | Yes | Yes | | | |
| Shark Bay Shire | D17/18712 | Moore Stephens | Yes | Yes | Yes | | |
| Subiaco City | D17/18712 | Moore Stephens | Yes | Yes | | | |
| Three Springs Shire | D17/18745 | Moore Stephens | Yes | | | | |
| Toodyay Shire | D17/18712 | Moore Stephens | Yes | Yes | Yes | Yes | |
| Trayning Shire | D17/18712 | Moore Stephens | Yes | Yes | Yes | | |
| Westonia Shire | D17/19100 | Moore Stephens | Yes (BUTLERS) | Yes (BUTLERS) | | | |
| Wongan-Ballidu Shire | D17/18710 | Moore Stephens | Yes | Yes | Yes | Yes | |
| Wyndham-East Kimberley Shire | D17/18713 | Moore Stephens | Yes | Yes | Yes | Yes | |
| Yilgarn Shire | D17/18711 | Moore Stephens | Yes | Yes | Yes | Yes | |
| East Pilbara Shire | D17/18703 | Moores Stephen | Yes | Yes | Yes | Yes | |
| Fremantle City | D17/18702 and d17/18742 | Moores Stephen | Yes | Yes | | | |
| Halls Creek Shire | D17/18702 | Moores Stephens | Yes | Yes | | | |
| Joondalup City | D17/18924 | Moores Stephens | Yes | | | | |
| Kalgoorlie-Boulder City | D17/18924 | Moores Stephens | Yes | | | | |
| Mount Marshall Shire | D17/18704 | Moores Stephens | Yes | Yes | Yes | | |
| Narembeen Shire | D17/18709 | Moores Stephens | Yes | Yes | Yes | | |
| Northam Shire | D17/18709 | Moores Stephens | Yes | Yes | | | |
| Northampton Shire | D17/16623 | Moores Stephens | Yes | | | | |
| Kellerberrin Shire | D17/18745 | Moores Stephens | Yes | | | | |
| Mundaring Shire | D17/18704 | Moores Stephens | Yes | Yes | | | |
| Moora Shire | D17/18926 | RSM Bird Cameron | Yes | | | | |
| Morawa Shire | D17/18926 | RSM Bird Cameron | Yes | | | | |
| Murchison Shire | D17/18177 | RSM Bird Cameron | Yes | Yes | | | |
| Perenjori Shire | D17/16620 | RSM Bird Cameron | Yes | | | | |
| Port Hedland Town | D17/16620 | RSM Bird Cameron | Yes | Yes | Yes | | |
| Sandstone Shire | D17/16620 | RSM Bird Cameron | Yes | | | | |
| Wiluna Shire | D17/18035 | RSM Bird Cameron | Yes (LINCOLNS) | Yes (LINCOLNS) | Yes (LINCOLNS) | | |
| Yalgoo Shire | D17/18926 | RSM Bird Cameron | Yes | | | | |
| Number of audits contracted to audit firms | | 148 | 102 | 38 | 17 | 1 |
| Percentage of audits contracted to audit firms per year | | 100% | 69% | 26% | 11% | 1% |
| Number of audits that the OAG would take over | | 0 | 46 | 110 | 131 | 147 |
| Total number of local and regional councils (confirmed by the department) | 148 | 148 | 148 | 148 | 148 |