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Guide to Local Government Financial Statements


The Ministry has prepared a set of model financial statements (1.4 MB)  for the fictional City of Anywhere, and it forms the basis for the Guide to Local Government Financial Statements (292 KB) . This Guide is intended to provide examples and explanations of the typical information contained in a local government’s annual audited financial statements. 

A sample page showing each of the four main elements of the financial statements is included with a set of explanatory notes and hints for each one. A glossary of terms is included at the end of the document along with a series of questions and answers that may assist in the understanding of these documents.

The questions represent those that someone such as a council member or resident may have when looking at the financial statements. Some of the questions and their explanations are not directly related to specific items in the financial statements, but would relate to the amount of revenue or expenses.


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