23-10 End of Year Reporting Requirements for 2022-23 and Additional Information for 2023-24

Circular Details23-10 / 14 August 2023 / A857262
Previous Circular22-29, 22-28
Who should read thisFinance Staff / Revenue Professionals / Governance Staff / General Managers / Executive Officers
ContactPerformance Team / 4428 4100 /
Action requiredInformation / Councils and Joint Organisations to Implement
PDF Version23-10 End of Year Reporting Requirements for 2022-23 and Additional Information for 2023-24
Annexure/sAnnexure 1: Information to assist councils prepare 2022-23 Financial Statements
Submission of Financial Statement

Annexure 2: Information to assist JOs prepare 2022-23 Financial Statements

What’s new or changing

  • End of year reporting information for the 2022-23 financial year, including annual report checklist, financial data return (FDR) and Financial Assistance (FA) Grant returns and 2023-24 permissible income working papers and calendar of compliance.

What this will mean for your council

  • Councils and Joint Organisations (JOs) need to review the attached end of year reporting information.
  • Councils and JOs should familiarise themselves with the reporting timeframes when submitting their 2022-23 financial statements, FDR, and FA Grant returns.
  • Councils can access and download the annual report checklist, FDR for 2022-23 and FA Grant returns, as well as the 2023-24 Calendar of Compliance.
  • The permissible working papers are available for use for the auditing process.

Key points

  • Annexure 1 provides information to assist councils in submitting their 2022-23 financial statements and FDR.
  • Annexure 2 provides information to assist JOs in submitting their 2022-23 financial statements and FDR.
  • The FDR and permissible income working papers will be sent under separately with an explanatory email and will be available on the Office Local Government (OLG) Council Portal, in conjunction with this circular.
  • All returns are available at
  • The financial statements and FDR are to be sent electronically to OLG by 31 October 2023.
  • The FA Grants general return is to be submitted by 31 August 2023 and the National Local Roads (NLRDS) return to be submitted by 30 November 2023.
  • Councils are required to submit the permissible income working papers following the auditing process.
  • Instructions on where to email the returns are included on the cover sheet of the respective returns.
  • Councils are reminded that they must place the Operational Plan, revenue policy and fees and charges on council’s website within 28 days of adoption, with the Community Strategic Plan, Resourcing Strategy and Delivery Program.

Where to go for further information

Brett Whitworth
Deputy Secretary, Local Government