Local Government (Financial Management) Amendment Regulations 1997 (WA)
20 June 1997] GOVERNMENT GAZETTE, WA 2837 LG304 LOCAL GOVERNMENT ACT 1995
LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) AMENDMENT REGULATIONS 1997
[* Published in Gazette 24 June 1996, pp. 2681-750. For amendments to 9 June 1997 see 1996 Index to Legislation of Western Australia, Table 4, p. 172.] Made by the Governor in Executive Council.
Citation
1. These regulations may be cited as the Local Government (Financial
Management) .Amendment Regulations 1997.
Commencement
2. These regulations come into operation on 1 July 1997.
Principal regulations
3. In these regulations the Local Government (Financial Management)
Regulations 1996* are referred to as the principal regulations.
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Regulation 3 amended
4. Regulation 3 (1) of the principal regulations is amended -
(a) by deleting the definitions of "current position balance" and "sub- program";
(b) at the end of the definition of "statement of financial position" by deleting the semicolon and substituting a full stop; and
by inserting in the appropriate alphabetical positions the
(c) following definitions - "
"class of assets" means a category of assets having a similar nature or function in the operations of the local government;
"net current assets" means the net difference between the total current assets and the total current liabilities at 30 June;
Regulation 8 amended
5. Regulation 8 (1) (d) and (e) of the principal regulations are deleted and
the following paragraphs are substituted -
it
(d) major land transactions which, at the time they are entered into, the local government expects will not be completed within the next 12 months; and (e)
into, the local government expects will not be completed within major trading undertakings which, at the time they are entered the next 12 months.
Regulations 12 and 13 repealed and regulations substituted
6. Regulations 12 and 13 of the principal regulations are repealed and the
following regulations are substituted -
44
Payments from municipal fund or trust fund
12. (1) A payment may only be made from the municipal fund or
the trust fund -
(a) if the local government has delegated to the CEO the exercise of its power to make payments from those
funds - by the CEO; or
(b) otherwise, if the payment is authorized in advance by a resolution of the council.
(2) The council must not authorize a payment from those funds accounts to be paid has been presented to the council.
until a list prepared under regulation 13 (2) containing details of the
Lists of accounts exercise of its power to make payments from the municipal fund or the 13. (1) If the local government has delegated to the CEO the trust fund, a list of accounts paid by the CEO is to be prepared each month showing for each account paid since the last such list was prepared -
(a) the payee's name; (b) the amount of the payment;
20 June 19971 GOVERNMENT GAZETTE, WA 2839
(c) the date of the payment; and (d) sufficient information to identify the transaction.
month showing - (2) A list of accounts for approval to be paid is to be prepared each
(a) for each account which requires council authorization in that month -
(i) the payee's name; (ii) the amount of the payment; and (iii) sufficient information to identify the transaction; and (b) the date of the meeting of the council to which the list is to be presented.
(3) A list prepared under subregulation (1) or (2) is to be -
(a)
presented to the council at the next ordinary meeting of the council after the list is prepared; and
(b) recorded in the minutes of that meeting. been prepared for a month the total of all other outstanding accounts is (4) After the lists referred to in subregulations (1) and (2) have
to be calculated and a statement of that amount is to be presented to
the council at the meeting referred to in subregulation (3) (a).
Regulation 15 amended
following paragraph is substituted - 7. Regulation 15 (3) (a) of the principal regulations is deleted and the " (a) the basis of the rounding of is to be -
(i) shown in brief in the appropriate column headings in the annual budget and financial report; and
(ii) explained fully in the notes to or accompanying the budget or report; and
Regulation 17 8. Regulation 17 (2) of the principal regulations is repealed and the following subregulation is substituted - it local government a reserve account is to be referred to - (2) In the accounts, annual budget and financial reports of the
(a)
in the information required by regulations 27 (g) and 38, by its full title; and
(b) otherwise, by its full title or by an abbreviation of that title.
Regulation 22 amended
9. (1) Regulation 22 (1) (c) of the principal regulations is deleted.
(2) Regulation 22 (3) of the principal regulations is repealed.
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Regulation 23 amended
10. (1) Regulation 23 (a) of the principal regulations is amended by
subparagraph - deleting subparagraphs (i) and (ii) and substituting the following " (i) the objects of, and reasons for, any differential rates imposed under section 6.33 and any differential minimum payments imposed under section 6.35 (6) (c);
deleted. (2) Regulation 23 (c) (i), (iii) and (iv) of the principal regulations are Regulation 26 amended
11. Regulation 26 (1) of the principal regulations is amended -
(a) after paragraph (a) by inserting the following - and "; and
(b) by deleting paragraph (b) and the "and" following that paragraph. Regulation 27 amended
12. Regulation 27 of the principal regulations is amended -
(a) after the regulation designation "27." by inserting the subregulation designation "(1)"; and
(b) in paragraph (d) -
(i) by deleting "an asset, according to the program or sub-program to which the asset is principally
attributed -" and substituting the following -
a class of assets -
(ii) in subparagraphs (i) and (ii) by deleting "the asset;" and substituting the following - that class of assets; "; and
(iii) in subparagraph (iii) by deleting "the sale;" and substituting the following -
the sale of that class of assets; ".
Regulation 30 amended
13. Regulation 30 (1) (b) of the principal regulations is deleted.
Regulation 31 amended
14. (1) deleting "current position balance" and substituting the following - Regulation 31 (1) of the principal regulations are amended by " net current assets ".
(2) Regulation 31 (2) of the principal regulations is amended -
(a) by deleting "balance referred to in subregulation (1)" and substituting the following - 44 net current assets "; and
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(b) by deleting "balance" in the second place where it occurs and substituting the following - figure ".
(3) Regulation 31 (3) of the principal regulations is amended -
(a) by deleting "current position balance" in both places where it occurs and substituting the following -
" net current assets "; and
(b) in paragraph (b) by deleting "balance" in the second place where it occurs and substituting the following -
figure ".
Regulation 34 amended
15. (1) Regulation 34 (1) of the principal regulations is amended by
deleting paragraph (b) and substituting the following paragraph -
"
(b) subject to subregulation (la), either -
quarterly financial reports for the periods ending on 30
(i) September, 31 December, 31 March and 30 June; or
triannual financial reports for the periods ending on
(ii) 31 October, 28 February and 30 June,
(or where a 4 weekly period system is used, the period to the end of the week closest to each of those dates) in accordance with regulation 35.
(2) After regulation 34 (1) the following subregulation is inserted - report for the period ending on 30 June in any year if, before that date, (la) A local government need not prepare a quarterly or triannual the council resolves* that such a report is not necessary.
*Absolute majority required. "I
it (3) Regulation 34 (2) of the principal regulations is amended by deleting
quarterly" and substituting the following - it
,quarterly or triannual ".
(4) Regulation 34 (3) of the principal regulations is amended by inserting the following after "quarterly"-
" or triannual ".
Regulation 3516. (1) Regulation 35 (1) of the principal regulations is amended -
(a)
by inserting the following after "A quarterly" - " or triannual ";
(b) by deleting "quarter" in both places where it occurs and substituting the following -
period ";and
(c) in paragraph (h) by deleting "quarterly".
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inserting the following after "quarterly" - (2) Regulation 35 (2) of the principal regulations is amended by 99 or triannual ".
Regulation 36 amended
17. Regulation 36 (1) of the principal regulations is amended -
by deleting "be in a form that includes -" and substituting the -
(a) following - include -
(b) in paragraph (b) by deleting "current position balance" in both places where it occurs and substituting the following - " net current assets "; (c) by deleting paragraphs (c) and (d); and (d) in paragraph (e) -
(i) sub-program to which the asset is principally by deleting "an asset, according to the proram or
attributed -" and substituting the following -
" a class of assets -
(ii) in subparagraphs (i) and (ii) by deleting "the asset;" and substituting the following - " that class of assets; "; and (iii)
in subparagraph (iii) by deleting "the sale;" and substituting the following - " the sale of that class of assets; ".
Regulation 41 repealed and a regulation substituted
18. Regulation 41 of the principal regulations is repealed and the following
regulation is substituted -
Cc
Information about fees and charges
41. In relation to each program in respect of which fees or charges annual financial report is to include details of the total revenue were imposed (whether under the Act or any other written law), the received from the fees and charges from that program. Regulation 50 amended
19. Regulation 50 (2) of the principal regulations is amended in the
definition of "current ratio" by deleting "current liabilities;" and substituting
the following -
(current liabilities minus liabilities associated with restricted assets); ".
Regulation 54 amended
20. Regulation 54 of the principal regulations is amended -
(a) after paragraph (b) by deleting "and";
(b) following - in paragraph (c) by deleting "electricity." and substituting the electricity; and "; and
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(c) by inserting the following paragraph -
Cc (d) property surveillance and security. ". Regulation 56 amended
21. (1) Regulation 56 (3) of the principal regulations is amended -
(a) in paragraph (d) by inserting the following after "the purpose" - as specified in regulation 54,
(b) in parapaph (f) (ii) by inserting the following before "the purpose - " the name of the rate, which must reflect (c) by deleting paragraph (i); and (d)
in paragraph (j) by deleting from "("the arrears")" to the end of the paragraph and substituting the following - the amount of those arrears; ".
(2) Regulation 56 (4) of the principal regulations is amended -
(a) by deleting paragraph (a) and substituting the following paragraph - " (a) a brief statement of the objects and reasons for -
(i) any differential rates imposed by the local
government under section 6.33;
(ii) anydifferential minimum payments imposed by
the local government under section 6.35 (6) (c);
and
any service charges imposed by the local(iii) government.
and
(b) in paraaph (f) by inserting the following after "early payment -
a brief description of the discount or incentive scheme ".
(3) Regulation 56 (5) of the principal regulations is repealed. Regulation 59 amended
22. Regulation 59 of the principal regulations is amended by deleting "$50."
M substituting the following -
if
$200. ".
Regulation 60 amended
23. Regulation 60 of the principal regulations is amended -
(a) by deleting "the person"; and (b) following - by deleting "pays to the local government" and substituting the
44
the local government receives payment of ".
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Regulation 66 repealed and a regulation substituted
24. Regulation 66 of the principal regulations is repealed and the following
regulation is substituted -
Revocation of instalment option
66. (1) Subject to subregulation (2) where an election has been made to pay a rate or service charge by instalments, payment may continue to be made by instalments notwithstanding that an instalment (other than the first instalment) remains unpaid after it is due and payable.
next instalment becomes due and payable, the local government may (2) If an instalment remains unpaid after the day on which the revoke the ratepayer's right to pay by instalments.
subregulation (2) - (3) Where the right to pay by instalments is revoked under
(a) the unpaid rate becomes due and payable on the day after the day of the revocation, or such later day as the local
government decides; and
(b) the local government must, in writing, immediately notify the ratepayer of the revocation and give details of-
(i) the amount of the unpaid rate; (ii) the due date for payment of the unpaid rate; and (iii) any interest accruing on the unpaid rate, or which
will accrue if payment is not made by that date.
subregulation (2) - (4) Where the right to pay by instalments is revoked under
(a) the unpaid rate is to be regarded as an unpaid rate on which interest accrues under section 6.51 (1) (a); and
(b)
(b) on unpaid instalments. interest no longer separately accrues under section 6.51 (1)
(5) In this regulation -
"unpaid rate" means the amount of the rate or service charge
which is unpaid on the date of the revocation under
subregulation (2) including - (a)
any additional charge imposed under section 6.45 (3) to the extent that it relates to instalments which were due before the date of the revocation; and (b) any interest imposed under section 6.51 on instalments which were overdue at the date of the revocation, but not including any additional charge imposed under section 6.45 (3) to the extent that it relates to instalments which, but for the revocation, would have become due after
the date of the revocation.
Schedule 1 amended
25. (1) Part 1 of Schedule 1 to the principal regulations is amended - (a) in the item for "General administration" -
(i) in column 1 by deleting "General administration" and
substituting the following -Governance ";and
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(ii) in column 2 by deleting "Administration" and substituting the following - " Governance
(b) by deleting the item for "General purpose income" and substituting the following item - It
General purpose funding Rates
Other general purpose
funding;
(c) by deleting the item for "Education";
(d) in the item for "Welfare" -in column 1 by deleting "Welfare" and substituting the
(i) following -
Education and Welfare "; and
in column 2 by inserting the following before "Care of
(ii) families and children" -
"
Pre-school
Other education
and
(e) by deleting the item for "Finance and borrowing".
following Part is substituted - (2) Part 2 of Schedule 1 to the principal regulations is deleted and the ct PART 2 - NATURE OR TYPE OF CLASSIFICATIONS
Revenue/Income
Rates
Grants and subsidies
Contributions, reimbursements and donations
Profit on asset disposals
Service chargesFees and charges
Interest earnings Other revenue/income
Expenditure
Employee costs
Materials and contracts
Depreciation on non-current assets Utilities (gas, electricity, water etc.) Loss on asset disposal
Interest expenses
Insurance expenses
Other expenditure
Transitional provision for 1997/1998 budget
26. The annual budget for the financial year ending on 30 June 1998 may be prepared using the programs set forth in Schedule 1 to the principal regulation as in force immediately before the commencement of these regulations.
By Command of the Governor,
J. PRITCHARD, Clerk of the Executive Council.
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