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Local Government Bulletins

Financial statements and annual report compliance checklist


This bulletin is to provide councils with a tool to assist in the preparation of the annual report in meeting the legislative disclosure and deadline for preparation requirements known as the 'Annual Report Checklist'.


Councils must, no later than 15 September each year, provide a complete draft set of general purpose financial statements to the Queensland Audit Office for audit, and by 30 November adopt its annual report, which includes the certified and audited general purpose financial statements.

In the 2012 Auditor-General's Report to Parliament on local governments the department gave a commitment to provide councils with guidance in the disclosure and lodgement requirements under the Local Government Act 2009 and related regulations.

Annual Report Checklist

The 'Annual Report Checklist' (Excel icon 43 KB) as a Microsoft Excel file lists the current legislative requirements.

  1. The department suggests that local governments separately disclose in the annual report an Index identifying how each of the required legislative disclosures have been met.


The general purpose financial statements and annual report requirements are contained in:

  • Local Government Act 2009
  • Local Government (Finance, Plans and Reporting) Regulation 2010
  • Local Government (Beneficial Enterprises and Business Activities) Regulation 2010.

Further information

Any further enquiries on this matter should be addressed to:

Mr David Dobbs
Department of Local Government
PO Box 15009
City East
Brisbane QLD 4002

All recent local government bulletins issued by the department are available online. You can also subscribe free of charge on the department's website to receive bulletins by email.

Last updated: Monday, Nov 30, 2020