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Initial statements will be developed for tier 1 and 2 local governments, and a further set with reduced reporting requirements for tier 3 and 4 local governments to follow.

Model Financial Statements for local governments have been identified as a priority area for DLGSC, to streamline the way in which the sector reports financially.

The work aligns with the Ministerial reform areas of financial management and reporting, reducing red tape and increasing consistency and simplicity.

The department will also review existing prescribed financial ratios and determine potential guidance material to replace the WA Local Government Accounting Manual.

Consultation will take place throughout various stages of the project with Office of the Auditor General, WALGA and Local Government Professionals WA.

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Page reviewed 06 May 2022