This report deals with the results of the audits of local governments, including Aboriginal Shire Councils, for the 2009-10 financial year for which an auditor’s opinion had been issued at 28 February 2011. At this date, auditors’ opinions on 2009-10 financial statements had been issued for 69 of the 73 local governments. Auditors’ opinions have also been issued for 67 of the 76 local government related entities. Of the 136 auditors’ opinions issued for 2009-10 financial statements, 26 modified and 110 unmodified opinions had been issued.