The Department of Local Government, Sport and Cultural Industries (DLGSC) provides financial policy and accounting support to the local government sector.
The department offers local governments:
The Introduction to Local Government Accounting is a guide to assist new starters with accounting principles specific to Western Australian local government:
Below is guidance to assist local governments in preparing budgets and notes in accordance with applicable authoritative requirements.
The department is preparing the local government Model Financial Statements (MFS) with guidelines for implementation in 2022-23. Drafts will be published on this page in 2023.
The following technical accounting guidelines will assist local governments to ensure they are complying with AAS, the Local Government Act 1995 and associated regulations:
Guidance to assist councils in understanding the role of audit and audit committees:
Links to Local Government Act 1995, Regulations and Orders (legislation.wa.gov.au):
Links to other Legislation:
The department's Financial Policy and Accounting Support team is available to answer your questions.
For local government general accounting enquiries email LG.email@example.com
For differential rates and minimum payment queries email firstname.lastname@example.org
Please note, these contact details are for local government use only.
For enquiries not specific to accounting, please contact the Local Government Advisory Line on 1300 762 511 or LGHotline@dlsgsc.wa.gov.au
Although every care has been taken in the production of these
documents, neither the Crown in the right of the State of Western
Australia nor any servant or agent of the Crown accepts responsibility for
any loss or damage suffered at any time by any person as a result of any
error, omission or inaccuracy in the publication whether or not the error,
omission or inaccuracy has resulted from negligence or any other cause.
Do not submit enquiries with this form.