Appendix G. Financial sustainability indicators

Figure G1 lists and describes the financial indicators that we use to assess councils' financial sustainability risks. These indicators should be considered collectively and are more useful when assessed over time as part of a trend analysis.

Refer to the data dashboard on our website ( for individual council financial sustainability data and analysis.

Appendix A. Submissions and comments

We have consulted with the Department of Jobs, Precincts and Regions and the entities named in this report, and we considered their views when reaching our audit conclusions. As required by the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments. 

Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

3. Internal controls

Councils' internal controls are adequate to prepare reliable financial and performance reports, but there is room for improvement. 

Asset management and information technology (IT) controls are key areas for improvement across the sector.

Internal controls snapshot

Councils are required to develop effective internal control systems to maintain proper accounts and records.