Overview

Effective planning and reporting by councils is essential for ensuring transparency and accountability to the community and other levels of government.

The resources on this page support Victorian councils to meet their legislative obligations to plan and report on their performance over the short and medium term.

Performance reporting infographic

Overview of the new performance reporting framework.

Planning and accountability framework 2014

Overview of the planning and reporting framework.

Council budgets

Adopted Budget Data of Victorian Councils 2016-17 (ZIP, 36.3 MB)

Adopted Budget Data of Victorian Councils 2017-18  (ZIP, 29.1 MB)

Adopted Budget Data of Victorian Councils 2018-19 (ZIP, 32.6 MB)

Adopted Budget Data of Victorian Councils 2019-20 (ZIP, 36.4 MB)

Report on 2017-18 Council Budgets (DOCX, 2.26MB)

Report on 2017-18 Council Budgets (PDF, 590KB)

Report on 2018-19 Council Budgets (DOCX, 2.8 MB)

Report on 2018-19 Council Budgets (PDF, 460.9 KB)

Report on 2019-20 Council Budgets (DOCX, 2.0 MB)

Report on 2019-20 Council Budgets (PDF, 576.9 KB)

Local Government Planning and Reporting Guides and Templates

Financial Plan

Guidance to assist in the preparation of the Financial Plan.

Template to assist councils to calculate and report the results for the Financial Plan.

Model Budget 2021-22

The Local Government Model Budget is published each year to assist councils in preparing annual budgets in accordance with Australian Accounting Standards. The 2018-19 Model Budget was the first to be published by Local Government Victoria.

Guidance to assist councils in preparing their budget and notes in accordance with the Local Government Model Budget, Australian Accounting Standards and other applicable authoritative requirements.

The Summary of Changes document highlights changes between 2021-22 and 2020-21 guidance.

Model Financial Report 2020-21

The Local Government Model Financial Report (LGMFR) is published by Local Government Victoria each year to assist councils in preparing annual financial statements in accordance with Australian Accounting Standards.

Guidance to assist councils in preparing their financial statements and notes in accordance with the Local Government Model Financial Report, Australian Accounting Standards and other applicable authoritative requirements.

The Summary of Changes document highlights changes between 2020-21 and 2019-20 guidance.

Performance Statement 2020-21

Guidance to assist in the preparation of the Performance Statement.

Summary of changes made to the 2020-21 Performance Statement Better Practice Guide.

Report of Operations 2020-21

Guidance to assist in the preparation of the Report of Operations.

Summary of changes made to the 2020-21 Report of Operations Better Practice Guide.

Performance Reporting Framework 2020-21

Guidance to reporting against Local Government Performance Reporting Framework (LGPRF) and Know Your Council Website.

Template to assist councils to calculate and report the results for the performance indicators and measures in the Report of Operations and Performance Statement, and upload data onto the Know Your Council website.

Revenue and Rating

Guidance to assist councils develop a Revenue and Rating strategy.

Supplementary guidance to assist councils develop a Revenue and Rating Plan

Local Government Better Practice Guide Revenue and Rating Plan (PDF, 1018.1 KB)

Local Government Better Practice Guide Revenue and Rating Plan (DOCX, 460.0 KB)

Guidelines for councils using differential rating. These guidelines were published in the Government Gazette in 2013. Councils must have regard for these guidelines when setting differential rates.

Local Government Act 1989 Special Rates and Special Charges

See the government gazette

Related party disclosures

Guidance on related party disclosures included in the financial statement in line with AASB 124 Related Party Disclosures.

Landfill accounting and calculations

Guidance to assist councils in accounting for landfills including a worked example and supporting calculations.

Natural Disaster Accounting

Guidance to assist councils in accounting for natural disasters.

Guidance on transition to new Accounting Standards 2018-19

Guidance to assist Victorian councils prepare for and apply changes to the Australian Accounting Standards that impact the 2018-19 and future reporting periods.

Further guidance

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Page last updated: 26/02/21