Reports from OAG published relevant to the management of gifts and benefits, financial management and information systems of Western Australian local governments.
The Office of the Auditor General has recently tabled and published a series of reports relevant to the management of gifts and benefits, financial management and information systems of Western Australian local governments.
The below reports, conducted under sections 24 and 25 of the Auditor General Act 2006, provide sector wide observations and highlight common themes identified through performance, information systems and financial audits.
- Local Government Management of Gifts and Benefits – Performance Audit
- Local Government Information System Audit Report 2025
- Local Government Financial Audit Report 2025
Local governments are encouraged to review the findings of these reports and consider their relevance in the context of their own governance and control environments. Local governments may wish to note whether any significant matters identified through their independent audit processes align with the issues raised in the Auditor General’s reports.
Where a significant matter arises from an audit conducted under sections 24 or 25 of the Auditor General Act 2006, section 7.12A of the Local Government Act 1995 requires the matter to be reported to the Minister for Local Government within three months of the relevant Auditor General report being tabled in Parliament.
Local Government Management of Gifts and Benefits – Performance Audit
On 18 March 2026, the Office of the Auditor General tabled its Local Government Management of Gifts and Benefits Performance Audit Report in Parliament (Report).
The audit examined the management of gifts and benefits at a small number of selected local governments, along with the adequacy of sector level guidance from the Department of Local Government, Industry Regulation and Safety provided to support compliance.
The Report notes that whilst the audited local governments were demonstrating transparency through the disclosure of gifts and benefits practices, the report, it also identified opportunities to strengthen existing arrangements, highlighting:
- Insufficient identification of conflicts created by gifts.
- Inconsistent or inadequate documentation of conflict-management decisions
- Poor active management of risks where staff involved in procurement, contracting, or high-risk decision-making accept gifts.
The Public Sector Commission’s good practice guidance on Managing the Risks of Gifts, Benefits and Hospitality provides useful advice, including information for public officers .
Local Government Information System Audit Report 2025
The Local Government Information System Audit Report 2025 was tabled in Parliament by the Office of the Auditor General as part of the 2024-25 audit cycle. The report outlines common information systems control issues identified across local governments.
Key themes highlighted in the report include cybersecurity, user access controls, change management, and disaster recovery planning. The report underscores the role of effective information system governance in supporting reliable financial reporting, service continuity and the protection of local government information assets.
Local governments may wish to consider whether similar themes have been identified through their own information systems audits or internal reviews.
Local Government financial Audit report 2025
The Local Government Financial Audit Report 2025, also tabled in Parliament by the Office of the Auditor General, summarises the results of financial audits completed across the local government sector during the 2024-25 audit cycle.
The report identifies recurring financial management and governance control weaknesses observed across a number of local governments and reinforces the importance of sound financial and risk management arrangements in supporting accountability, transparency and community confidence.
Local governments may wish to note any significant or recurring matters raised in their own financial audit reports and consider how these align with the sector wide issues identified in the Auditor General’s report.
