The department will be closed from Wednesday 27 December 2023 to Monday 1 January 2024. We will respond to queries in the New Year. Best wishes for a safe and happy festive season.
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 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:
Under the Local Government Act 1995:
If a local government finds itself unable to meet these statutory deadlines, it can request the Minister for an extension to these deadlines. However, an extension must be requested prior to the deadline expiring, as the Act does not permit for retrospective extensions.
Applications must be accompanied by sufficient evidence to indicate that the applicant has authority to submit the application on the local government's behalf. In practice, the application will require a simple majority resolution of council or a letter/email from the CEO.
If an application is submitted without proof of authorization, DLGSC will contact the applicable CEO to confirm that the application was submitted on their instructions.
Copies of the application forms are provided below and should be submitted to firstname.lastname@example.org
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.