Request for extension of time to submit an Annual Financial Report to the Auditor

Local governments who wish to seek Ministerial approval for an extension of time to submit the draft Annual Financial Report to the auditor, under section 6.4(3) of the Local Government Act 1995, will need to submit this application.

An extension of time will be considered if you are unable to prepare and submit the Annual Financial Report to your auditor by 30 September for the preceding financial year. An extension cannot be considered if this request is received after 30 September for the preceding financial year.

This application should be lodged via email to legislation@dlgsc.wa.gov.au

If you need help completing this form, telephone the department on (08) 6551 1530 or toll free for country callers on 1800 620 511, or email legislation@dlgsc.wa.gov.au. For a Translating and Interpreting Service (TIS) telephone 13 14 50.

Check the appropriate boxes and enter text to fill in the form below.

Applicant

Shire / Town / City:	Enter text.
CEO Title:	Mr ☐	Mrs ☐	Ms ☐	Other ☐ Enter title here.
First name:	Enter text.
Surname:	Enter text.
Email address:	Enter text.
Telephone:	Enter number.
Contact Title:	Mr ☐	Mrs ☐	Ms ☐	Other ☐ Enter title here.
Contact position:	Enter text.
Email address:	Enter text.
Telephone:	Enter text.

Application details

Provide the financial year of Annual Financial Report: Enter number.

Provide the new date you would like to lodge the draft Annual Financial Report with the auditor:

Enter date.

Give reason/s for the extension: Enter text.

Have all balance sheet accounts been reconciled to 30 June? If not, provide reasons: Enter text.

Does the local government have all the information necessary to report all required financial and asset ratios? If not, identify those ratios that cannot be reported and provide reasons: Enter text.

Provide details of the last three years:

Annual Report Year	Enter number.	Enter number.	Enter number.
Date submitted to auditor	Enter date.	Enter date.	Enter date.
Date of audit certificate	Enter date.	Enter date.	Enter date.
Year extension requested	Enter number.	Enter number.	Enter number.
Date of extension	Enter date.	Enter date.	Enter date.

If the local government outsources any of its accounting and financial statement preparation, provide details: Enter text.

Has council agreed to this decision to seek an extension? If ’Yes’, provide the date of the Ordinary Council Meeting at which this decision was agreed: Enter date.

Name of auditor appointed by Council Enter text.

Business name of auditor Enter text.

Was the Auditor consulted on this application? If ‘Yes’, did the auditor provide feedback on council’s proposed revised timeframe?

Yes ☐ or No ☐

Provide auditor feedback: Enter text.

With the requested extension, what is the auditor’s expected date of sign off for the auditor’s report?

Enter date.

Provide the date of adoption and review for the most recent plans:

Strategic community plan: Enter date.

Corporate business plan: Enter date.

Long term financial plan: Enter date.

Asset management plan: Enter date.

Legislative requirements

All local governments are required to prepare their financial statements in accordance with the Local Government Act 1995, the Local Government (Financial Management) Regulations 1996, Australian Accounting Standards (AASB) and the Australian Accounting Standards Board Interpretations (AASBI).

Section 6.4(3) of the Local Government Act 1995 requires a local government to complete its Annual Financial Report and submit the report to its auditors by 30 September in each financial year, or such extended time as the Minister allows.

Decision

The Director General has delegated authority from the Minister to consider and approve any extension. In making a decision, the following is taken into consideration:

timeliness of application

reasonableness of extension period requested

adverse effects of delaying adoption

reason and justification

transparency

Relevant legislation:

Local Government Act 1995

Section 5.54 Acceptance of annual reports

Section 5.55 Notice of annual reports

Section 6.4(3) Financial Report

Local Government (Financial Management) Regulations 1996

Reg 5A Local governments to comply with AAS

Reg 51 Annual financial report to be signed etc. by CEO and given to Department

Approval

The department will provide a decision to the applicant by email within five working days from the date and time of lodgement in Smart Hub of this request.

Applications will be considered until 5.00pm, 30 September for the preceding financial year.

Enquiries

Email: legislation@dlgsc.com.au	Telephone: 08 6552 1530

Declaration

To the best of my knowledge, the information provided is true and correct.

Signature: Enter text.	Date: Enter date.