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, medium and long term.
Overview of the new performance reporting framework.
Overview of the planning and reporting framework.
Adopted Budget Data of Victorian Councils 2016-17 ZIP, 37151.47 KB
Adopted Budget Data of Victorian Councils 2017-18 ZIP, 29826.74 KB
Adopted Budget Data of Victorian Councils 2018-19 ZIP, 33415.82 KB
Adopted Budget Data of Victorian Councils 2019-20 ZIP, 37314.63 KB
Adopted Budget Data of Victorian Councils 2020-21 ZIP, 47615.97 KB
Adopted Budget Data of Victorian Councils 2021-22 ZIP, 36531.76 KB
Adopted Budget Data of Victorian Councils 2022-23 ZIP, 38962.66 KB
Report on 2017-18 Council Budgets (DOCX, 2.26MB)
Report on 2017-18 Council Budgets (PDF, 590KB)
Report on 2018-19 Council Budgets DOCX, 2829.69 KB
Report on 2018-19 Council Budgets PDF, 460.91 KB
Report on 2019-20 Council Budgets DOCX, 2082.3 KB
Report on 2019-20 Council Budgets PDF, 576.87 KB
Report on 2020-21 Council Budgets DOCX, 744.97 KB
Report on 2020-21 Council Budgets PDF, 2879.37 KB
Report on 2021-22 Council Budgets DOCX, 6873.55 KB
Report on 2021-22 Council Budgets PDF, 3531.57 KB
Local Government Planning and Reporting Guides and Templates
Guidance to assist in the preparation of the Asset Plan.
Template to assist councils to calculate and report the results for the Financial Plan.
Guidance to assist in the preparation of the Financial Plan.
- Local Government Better Practice Guide Financial Plan 2022-23 PDF, 4477.18 KB
- Local Government Better Practice Guide Financial Plan 2022-23 DOCX, 1720.53 KB
The Summary of Changes document highlights changes between 2022-23 and 2021-22 guidance.
The Local Government Model Budget is published each year to assist councils in preparing their budget in accordance with legislative and regulatory requirements and better practice.
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.
- Model Budget Better Practice Guide 2022-23 PDF, 1834.62 KB
- Model Budget Better Practice Guide 2022-23 DOCX, 3082.51 KB
The Summary of Changes document highlights changes between 2022-23 and 2021-22 guidance.
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.
- Model Financial Reporting Better Practice Guide 2021-22 PDF, 2008.39 KB
- Model Financial Reporting Better Practice Guide 2021-22 DOCX, 3014.33 KB
The Summary of Changes document highlights changes between 2021-22 and 2020-21 guidance.
Guidance to assist in the preparation of the Performance Statement.
- Local Government Better Practice Guide Performance Statement 2021-22 PDF, 888.48 KB
- Local Government Better Practice Guide Performance Statement 2021-22 DOCX, 1081.59 KB
- Local Government Model Performance Statement 2021-22 DOCX, 979.75 KB
Summary of changes made to the 2021-22 Performance Statement Better Practice Guide.
Guidance to assist in the preparation of the Report of Operations.
- Local Government Better Practice Guide Report of Operations 2021-22 PDF, 925.29 KB
- Local Government Better Practice Guide Report of Operations 2021-22 DOCX, 969.03 KB
- Local Government Model Report of Operations 2021-22 DOCX, 1646.98 KB
Summary of changes made to the 2021-22 Report of Operations Better Practice Guide.
Guidance to reporting against Local Government Performance Reporting Framework (LGPRF) and Know Your Council Website.
- Performance Reporting Framework Indicator Guide 2021-22 & 2022-23 PDF, 3072.21 KB
- Performance Reporting Framework Indicator Guide 2021-22 & 2022-23 DOCX, 4503.46 KB
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.
- Performance Reporting Template 2021-22 XLSM, 987.89 KB
- Summary of changes - Performance Reporting Guide & Template 2021-22 PDF, 177.24 KB
- Summary of changes - Performance Reporting Guide & Template 2021-22 DOCX, 88.41 KB
Local Government Sector KPI Catalogue to assist councils in identifying and reviewing financial and service indicators for councils own reporting purposes.
Guidance to assist councils develop a Revenue and Rating strategy.
- Local Government Better Practice Guide Revenue and Rating Strategy PDF, 1719 KB
- Local Government Better Practice Guide Revenue and Rating Strategy DOC, 306.5 KB
Supplementary guidance to assist councils develop a Revenue and Rating Plan
Local Government Better Practice Guide Revenue and Rating Plan PDF, 1018.12 KB
Local Government Better Practice Guide Revenue and Rating Plan DOCX, 460.04 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.
- Ministerial Guidelines for Differential Rating - April 2013 (PDF)
- Ministerial Guidelines for Differential Rating - April 2013 (DOCX)
Local Government Act 1989 Special Rates and Special Charges
See the government gazette
Guidance to assist in the preparation of the Workforce Plan.
Guidance on related party disclosures included in the financial statements in line with AASB 124 Related Party Disclosures.
Guidance to assist councils in accounting for landfills including a worked example and supporting calculations.
Guidance to assist councils in accounting for natural disasters.
Guidance to assist Victorian councils prepare for and apply changes to the Australian Accounting Standards that impact the 2018-19 and future reporting periods.
Guidance to assist in the preparation of the Recruitment Policy.