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.
Overview of the new performance reporting framework.
Overview of the planning and reporting framework.
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)
Local Government Planning and Reporting Guides and Templates
Guidance to assist in the development of the Council Plan, Strategic Resource Plan, Budget and Annual Report.
Guidance to assist in the preparation of the Strategic Resource Plan.
- Local Government Better Practice Guide Strategic Resource Plan 2020-21 (PDF, 2.2 MB)
- Local Government Better Practice Guide Strategic Resource Plan 2020-21 (DOCX, 6.0 MB)
Summary of changes made to the 2019 Strategic Resource Plan Better Practice Guide.
- Local Government Better Practice Guide Strategic Resource Plan 2020-21 Summary of Changes (PDF, 617.2 KB)
- Local Government Better Practice Guide Strategic Resource Plan 2020-21 Summary of Changes (DOCX, 55.6 KB)
Template to assist councils to calculate and report the results for the Strategic Resource Plan.
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.
- Model Budget Better Practice Guide 2020-21 (PDF, 1.5 MB)
- Model Budget Better Practice Guide 2020-21 (DOCX, 2.0 MB)
The Summary of Changes document highlights changes between 2020-21 and 2019-20 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 2019-20 (PDF, 1.7 MB)
- Model Financial Reporting Better Practice Guide 2019-20 (DOCX, 3.7 MB)
The Summary of Changes document highlights changes between 2019-20 and 2018-19 guidance.
Guidance to assist in the preparation of the Performance Statement.
- Local Government Better Practice Guide Performance Statement 2019-20 (PDF, 990.3 KB)
- Local Government Better Practice Guide Performance Statement 2019-20 (DOCX, 3.9 MB)
Summary of changes made to the 2019-20 Performance Statement Better Practice Guide.
Guidance to assist in the preparation of the Report of Operations.
- Local Government Better Practice Guide Report of Operations 2019-20 (PDF, 1.5 MB)
- Local Government Better Practice Guide Report of Operations 2019-20 (DOCX, 3.5 MB)
Summary of changes made to the 2019-20 Report of Operations Better Practice Guide.
Guidance to reporting against Local Government Performance Reporting Framework (LGPRF) and Know Your Council Website.
- Local Government Better Practice Guide Performance Reporting Framework Indicator Workbook 2019-20 (PDF, 2.4 MB)
- Local Government Better Practice Guide Performance Reporting Framework Indicator Workbook 2019-20 (DOCX, 6.7 MB)
Summary of changes made to the 2018-19 Local Government Better Practice Guide Performance Reporting Framework Indicator Workbook.
- Local Government Better Practice Guide 2019-20 Performance Indicator Workbook Summary of Changes (PDF, 142.2 KB)
- Local Government Better Practice Guide 2019-20 Performance Indicator Workbook Summary of Changes (DOCX, 55.2 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.
Guidance to assist councils develop a Revenue and Rating strategy.
- Local Government Better Practice Guide Revenue and Rating Strategy (PDF, 1.7 MB)
- Local Government Better Practice Guide Revenue and Rating Strategy (DOC, 306.5 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 on related party disclosures included in the financial statement 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.
Page last updated: 26/02/20