Local Government Regulations 2001

Version No. 001

Local Government Regulations 2001

S.R. No. 30/2001

Version as at 11 April 2001

table of provisions

Regulation Page

iii

Regulation Page

PART 1—PRELIMINARY 1

1. Objective 1

2. Authorising provision 1

3. Commencement 1

4. Revocation 1

5. Definitions 2

PART 2—SENIOR OFFICERS 3

6. Total remuneration level of senior officers 3

PART 3—REGISTER OF INTERESTS 4

7. Register of interests—primary return 4

8. Register of interests—ordinary return 4

9. Inspection of register of interests 4

PART 4—ANNUAL REPORT 5

Division 1—Financial Statements 5

10. Financial Statements 5

11. Notes to financial statements 5

12. Financial ratios 6

13. Certification of financial statements 6

Division 2—Report of Operations 7

14. Report of operations 7

15. General information 7

part 5—budgets 10

16. Matters to be included in budgets 10

17. Public notice of proposed budget or revised budget 11

18. Quarterly statements 12

PART 6—RATES AND CHARGES 13

19. Notice of rates and charges 13

PART 7—SPECIFIC FUNCTIONS, POWERS AND RESTRICTIONS 14

20. Power to enter certain contracts not restricted 14

PART 8—INFORMATION TO BE MADE AVAILABLE TO
THE PUBLIC 15

21. Documents to be made available for public inspection 15

PART 9—LAND INFORMATION CERTIFICATE 18

22. Fee 18

23. Prescribed information 18

PART 10—NOTICE IN RELATION TO DISPOSITION
OF LAND 21

24. Notice of disposition 21

PART 11—POLLS OF VOTERS 22

25. Request for a poll 22

26. Fee 22

27. Ballot-paper for a poll 22

28. Refund of fee 22

______

SCHEDULES 23

SCHEDULE 1—Revoked regulations 23

SCHEDULE 2—Forms 25

Form 1—Register of interests 25

Form 2—Register of interests 27

Form 3—Application to inspect register of interests 29

Form 4—Notice of disposition of an interest in land 30

Form 5—Request for a poll of voters 32

Form 6—Ballot-paper 33

SCHEDULE 3—Financial ratios 34

═══════════════

EndNotes 36

1. General Information 36

2. Table of Amendments 37

3. Explanatory Details 38

iii

Version No. 001

Local Government Regulations 2001

S.R. No. 30/2001

Version as at 11 April 2001

Part 1—Preliminary

Local Government Regulations 2001

S.R. No. 30/2001

Part 1—Preliminary

1. Objective

The objective of these Regulations is to prescribe for the purposes of the Local Government Act 1989—

(a) various forms; and

(b) the manner in which financial statements of a Council are to be prepared and their contents; and

(c) the information to be included in a Council's report of operations and its budget, in notices of rates and charges and in land information certificates; and

(d) fees; and

(e) other matters required to be prescribed under the Act.

2. Authorising provision

These Regulations are made under section 243 of the Local Government Act 1989.

3. Commencement

These Regulations come into operation on 11April 2001.

4. Revocation

The Regulations listed in Schedule 1 are revoked.

5. Definitions

r. 5

In these Regulations—

"Act" means Local Government Act 1989;

"annual report" means the annual report prepared by a Council under section 126 of the Act;

"AAS 27" means the Australian Accounting Standards AAS 27 "Financial Reporting by Local Governments" as issued by the Australian Accounting Research Foundation from time to time;

"current assets" means cash or other assets of the entity that would in the ordinary course of the operations of the Council be consumed or converted into cash within 12 months after the end of the last reporting period of the Council;

"designated group" means a class of persons with a common characteristic or attribute which is declared by Order in Council of the Governor in Council to be a designated group;

"Form" means a form as set out in Schedule 2;

"non current assets" means all assets other than current assets;

"Principal Accounting Officer" means the person designated by a Council to be responsible for the financial management of the Council.

______

Part 2—Senior Officers

6. Total remuneration level of senior officers

r. 6

For the purposes of the definition of "senior officer" in section 3(1) of the Act, the prescribed amount is $80 000.

______

Part 3—Register of Interests

7. Register of interests—primary return

r. 7

A primary return under section 81(2) and (4) of the Act must be in accordance with Form 1.

8. Register of interests—ordinary return

An ordinary return under section 81(5) of the Act must be in accordance with Form 2.

9. Inspection of register of interests

An application by a person seeking to inspect the register of interests under section 81(10) of the Act must be in accordance with Form 3.

______

Part 4—Annual Report

Division 1—Financial Statements

10. Financial Statements

r. 10

For the purposes of section 126 of the Act, the financial statements of a Council to be included in the annual report must be prepared in accordance with AAS 27 as it applies to the general purpose financial reports of local governments.

11. Notes to financial statements

In addition to any matters required by AAS 27, the financial statements must disclose by way of note the following information for the financial year to which the financial statements relate—

(a) the Operating Statement for all revenue and expenditure for the financial year, showing the budgeted revenues and expenses;

(b) the Statement of Cash flows for all cash inflow and outflow classifications for the financial year, showing the budgeted cash inflows and outflows;

(d) the amounts of money and assets held in trust, the purposes for which they are held and the nature of any restrictions imposed on the way in which the money and assets can be applied;

(e) a summary of grants and subsidies by type, classified separately as to recurrent and nonrecurrent components;

(f) all assets and liabilities committed to joint venture activities.

12. Financial ratios

r. 12

A Council must include in the financial statements the financial ratios set out in Schedule 3 for the financial year to which the financial statements relate and for each of the previous 2 financial years.

13. Certification of financial statements

For the purposes of section 126(4)(e) of the Act, the Principal Accounting Officer, 2 Councillors and the Chief Executive Officer must certify the financial statements contained in the annual report in the following form—

"In my opinion the accompanying financial statements have been prepared in accordance with the Local Government Act 1989, the Local Government Regulations 2001, Australian Accounting Standards and other mandatory professional reporting requirements.

Principal Accounting Officer

(Name) (Qualification (if any))

Dated:

In our opinion the accompanying financial statements present fairly the financial transactions of the...... Council for the year ended 30 June 20..... and the financial position of the Council as at that date.

As at the date of signing, we are not aware of any circumstances which would render any particulars in the financial statements to be misleading or inaccurate.

We have been authorised by the Council on [date] to certify the financial statements in their final form.

Councillor

(Name)

Dated:

Councillor

(Name)

Dated:

Chief Executive Officer

(Name)

Dated:".

Division 2—Report of Operations

14. Report of operations

r. 14

For the purposes of section 126 of the Act, the report of operations of a Council which is to be included in the annual report must contain information, including information with respect to the activities of the Council in previous years, that gives an accurate description of the operations of the Council during the financial year.

15. General information

Without limiting the generality of regulation 14, the report of operations of a Council must to the extent applicable—

(a) contain a statement which reviews the performance of the Council against the Council's corporate and business plans, including information on—

(i) legislative, economic or other factors which have had an impact on the Council's performance; and

(ii) major policy initiatives taken by the Council; and

(iii) major works undertaken or completed by or for the Council; and

(iv) major changes which have taken place during the financial year in relation to the functions of the Council or to the Council's structure, the methods of carrying out its objectives and functions and the reasons for those changes; and

(v) other major operations and achievements of the Council;

(b) contain information with respect to the nature and range of activities undertaken by the Council, including—

r. 15

(i) the range of services provided by the Council; and

(ii) the persons or sections of the community served by the Council;

(d) contain information with respect to the administrative structure of the Council including—

(i) the name of the Chief Executive Officer; and

(ii) the names of the occupants of senior offices, together with a brief description of the area of responsibility of each officer; and

(iii) a chart setting out the organisational structure of the Council;

(e) set out the addresses, telephone numbers, fax numbers and e-mail addresses of Council offices;

(f) list the documents specified in Part 8 and the places where those documents can be inspected or copies obtained in accordance with section 222 of the Act;

(g) specify the number, classification and types of jobs of—

(i) members of Council staff of either sex; and

(ii) members of Council staff in designated groups;

(h) if the Council is required to implement an equal opportunity program under Schedule 6 to the Act, contain—

(i) a statement of the objectives and indicators of the program;

(ii) a description and an analysis of action taken to develop and implement the program; and

(iii) an assessment of those objectives.

r. 15

______

Part 5—Budgets

16. Matters to be included in budgets

r. 16

For the purposes of sections 144 and 144A of the Act, the budget and any revised budget must contain the following information for the financial year to which the budget or revised budget relates—

(a) the projected revenue and expense relevant to determining the operating result;

(b) a reconciliation of the projected revenue and expense relevant to determining the amount to be raised by general rates and charges, with the projected revenue and expense relevant to determining the operating result;

(d) the proposed total amount of debt redemption;

(e) the projected debt servicing cost;

(f) the projected capital works program and the funding sources for that program;

(g) in the case of the proposed budget—

(i) the proposed rate in the dollar for each type of rate to be levied;

(ii) the estimated amount to be raised by each type of rate to be levied;

(iii) the estimated total amount to be raised by rates;

(iv) the proposed percentage change in the rate in the dollar for each type of rate to be levied compared to that of the previous financial year;

(v) the number of assessments for each type of rate to be levied compared with the previous year;

(vi) the total number of assessments;

(vii) the basis of valuation to be used;

(viii) the estimated total value of land in respect of which each type of rate is to be levied compared with the previous year;

(ix) the proposed unit amount to be levied for each type of charge under section 162 of the Act;

(x) the estimated amount to be raised by each type of charge to be levied compared with the previous year;

(xi) the estimated total amount to be raised by rates and charges;

(xii) any significant changes that may affect the estimated amounts to be raised;

(h) in the case of a revised budget, those matters referred to in paragraph (g) as applicable to any additional rates and charges to be levied.

17. Public notice of proposed budget or revised budget

r. 17

For the purposes of section 146 of the Act, the following information must be included in the public notice of the preparation of a proposed budget or revised budget—

(a) the date on which Council will meet to adopt its budget or revised budget;

(b) the total amount borrowed as at 30 June of the previous financial year;

(c) the total amount proposed to be borrowed during the financial year or the total amount borrowed immediately before the preparation of the revised budget, other than borrowings to refinance existing loans;

(d) the total amount projected to be redeemed during the financial year;

(e) the projected total amount of borrowings as at 30 June of the financial year;

(f) the projected cost of servicing the borrowings during the financial year;

(g) the proposed rate in the dollar for each type of rate to be levied;

(h) the proposed municipal charge, if any;

(i) the proposed unit amount for each type of charge to be levied under section 162 of the Act;

(j) in the case of a revised budget, a summary of reasons for the preparation of the revised budget.

18. Quarterly statements

r. 18

At least every 3 months the Principal Accounting Officer must present to the Council a statement comparing the budgeted with the actual revenue and expense for the financial year to date.

______

Part 6—Rates and Charges

19. Notice of rates and charges

r. 19

In addition to the information required by section 158(4) and section 163(5) of the Act, a notice to be sent to a person liable to pay any rates or charges must contain the following information—

(a) the name and address of the person who is liable for payment;

(b) a description of the property being rated;

(d) the basis of assessment;

(e) the penalties for failing to pay;

(f) the manner in which the rates or charges can be paid;

(g) any incentives available for early payment;

(h) if the rate is based on the value of the property, the value of the property, the current level of value date and the date on which the valuation becomes operative for rating purposes;

(i) the rights of the person to object to a rate or charge or valuation.

______

Part 7—Specific Functions, Powers and Restrictions