Western Australian Consolidated Regulations

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

TABLE OF PROVISIONS

   PART 1 -- Introductory matters  

   1.      Citation  
   2.      Commencement  
   3.      Interpretation  
   4.      Effect of AAS

   PART 2 -- General financial management -- s. 6.10  

   5A.     Local governments to comply with AAS  
   5.      Financial management duties of the CEO  
   6.      Audits and performance reviews to be independent  
   7.      No separate ward accounts to be kept  
   8.      Bank accounts  
   9.      Accounting for trading undertakings and major land transactions  
   10.     Receipt of money  
   11.     Payment of accounts  
   12.     Payments from municipal fund or trust fund  
   13.     Lists of accounts  
   14.     Disclosure requirements for operating revenue and expenses  
   15.     Rounding off figures  
   16.     Accounting for land under local government’s control  
   17.     Reserve accounts  
   18.     Circumstances in which local public notice not required for change of use of money in reserve account -- s. 6.11(3)(b)  
   19.     Management of investments  
   19A.    Maximum rate of interest on money owing -- s. 6.13(3)  
   19B.    Calculating interest on money owing  
   20.     Circumstances in which local public notice not required for exercise of power to borrow -- s. 6.20(2)(a)  
   21.     Circumstances in which local public notice not required for change of use of borrowings -- s. 6.20(4)(b)

   PART 3 -- Annual budget -- s. 6.2  

   22.     Form of annual budget -- s. 6.2(1)  
   23.     Rates information  
   24.     Service charges information  
   25.     Fees and charges information  
   26.     Discount, incentive, concession, waiver and write‑off information  
   27.     Budget notes  
   28.     Investment information  
   29.     Borrowings information  
   30.     Previous financial year figures to be included for comparison  
   31.     Net current assets at start of financial year to be shown  
   32.     Amounts which may be excluded in calculation of budget deficiency -- s. 6.2(3)  
   33.     Completion of annual budget  
   33A.    Review of budget

   PART 4 -- Financial reports -- s. 6.4  

   34.     Financial activity statement report -- s. 6.4  
   36.     Form of annual financial report -- s. 6.4(2)  
   37.     Trust fund information  
   38.     Reserve account information  
   39.     Rating information  
   40.     Information about service charges  
   41.     Information about fees and charges  
   42.     Information about discounts, incentives, concessions and write‑offs  
   43.     Information about interest payments and additional charges  
   44.     Information about fees etc. to council members  
   45.     Trading undertakings information  
   46.     Major land transactions information  
   47.     Information on completion of major land transactions  
   48.     Information about borrowings  
   49.     Investment information  
   50.     Financial information by ratio  
   51.     Completion of financial report

   PART 5 -- Rates and service charges  

   52.     Minimum payment -- maximum percentage -- s. 6.35(4)  
   53.     Minimum payment -- amount of general minimum --s. 6.35(4)  
   54.     Service charge -- prescribed services -- s. 6.38(1)  
   55.     Form of rate record -- s. 6.39(1)  
   56.     Contents of rate notice -- s. 6.41  
   57.     Contents of reminder notice for instalment payments --s. 6.41  
   58.     Instalments not available if payment in arrears  
   59.     Instalments not available for small amounts -- s. 6.45(4)(b)  
   60.     Manner of election to pay by instalments  
   61.     Additional circumstances when payments may be made by instalments  
   62.     Instalments for interim rating  
   63.     Sale of property -- effect on payment by instalment  
   64.     Due dates of instalments  
   65.     Payments of instalments due on public holidays  
   66.     Revocation of instalment option  
   67.     Additional charge for payment by instalments  
   68.     Maximum interest component in instalments -- s. 6.45(4)(e)  
   69.     Calculating interest for instalments  
   69A.    Circumstances where concessions under section 6.47 may not be granted -- s. 6.48  
   70.     Maximum rate of interest on overdue rates and service charges -- s. 6.51(2)  
   71.     Calculating interest on overdue rates and service charges  
   72.     Form of notification of local government taking possession of land -- s. 6.64(2)  
   73.     Form of notice to be affixed to land when local government takes possession of land -- s. 6.64(2)  
   74.     Exercise of power of sale of land for non‑payment of rates etc. -- s. 6.68(3)  
   75.     Statewide public notice of exercise of power of sale of land for non‑payment of rates etc. -- s. 6.68(3) and Sch. 6.3 item 2(1)(a)  
   76.     Payment of rates etc. to stay sale of land for non‑payment  
   77.     Procedure prior to application for revestment of land in Crown for non‑payment of rates etc.  
   78.     Revestment of land in Crown for non‑payment of rates etc. -- s. 6.74 and Sch. 6.3 item 8(6)

   PART 6 -- Transitional matters  

   79.     Local Government (Financial Management) Amendment Regulations 2008, provisions for
           SCHEDULE 1
           SCHEDULE 2
           Compilation table