Local Government (Certification of Financial Statements) Regulations 1997 (Vic)

Local Government (Certification of Financial

Statements) Regulations 1997

S.R. No. 51/1997

TABLE OF PROVISIONS

Regulation	Page
PART 1—PRELIMINARY	1

1.	Objective	1
2.	Authorising provision	1
3.	Certification of financial statements	1
85. Certification of financial statements	2

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NOTES 4

i

STATUTORY RULES 1997

S.R. No. 51/1997

Local Government Act 1989

Local Government (Certification of Financial

Statements) Regulations 1997

The Governor in Council makes the following Regulations:
Dated: 17 June 1997

Responsible Minister:

ROBERT MACLELLAN

Minister for Planning and Local Government

SHARNE BRYAN

Clerk of the Executive Council

PART 1—PRELIMINARY

1. Objective

The objective of these Regulations is to amend the Local Government Regulations 19901 to introduce a form of certification for financial statements

which is consistent with that used by the private

and public sectors.

2. Authorising provision

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

3. Certification of financial statements

For regulation 85 of the Local Government
Regulations 1990 substitute—

Local Government (Certification of Financial Statements)
Regulations 1997

r. 3 S.R. No. 51/1997

'85. Certification of financial statements

For the purposes of section 126(4)(e) of the Local Government Act 1989, the Principal Accounting Officer and 2 Councillors 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 1990,
Australian Accounting Standards and
other mandatory professional reporting
requirements.
Principal Accounting Officer
(Name)
Dated:
In our opinion the accompanying
financial statements present fairly the
financial transactions of the
...................Council for the year ended
30 June 19.... and the financial position
of the Council as of that date.
As at the date of signing, we are not
aware of any circumstance which
would render any particulars in the
financial statements to be misleading or
inaccurate.
Councillor
(Name)

Dated:

Councillor

Local Government (Certification of Financial Statements)

Regulations 1997

S.R. No. 51/1997	r. 3
(Name) Dated: Principal Accounting Officer (Name) Dated: ".'.

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Local Government (Certification of Financial Statements)
Regulations 1997

Notes S.R. No. 51/1997

NOTES

1 S.R. No. 64/1990. Reprinted to S.R. No. 164/1995 and subsequently

amended by S.R. Nos 55/1996 and 123/1996.