Click on the links below for information about the accounting treatment of council assets.
- Council Circular 15-29 – Auditing of the Report on Infrastructure Assets (Special Schedule 7)
- Council Circular 12-09 – Fair Valuation infrastructure property plant and equipment
- Council Circular 09-25 – Land Under Roads
- Council Circular 09-09 – Recognition Of Certain Assets At Fair Value
- Council Circular 08-07 – Valuation of Property Plant Equipment at Fair Value
- Tendering Guidelines for NSW Local Government – PDF
For information on asset management planning, see Integrated Planning and Reporting.