South Australian Current Regulations

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LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 2011

- under the Local Government Act 1999

TABLE OF PROVISIONS

   PART 1--Preliminary

   1.      Short title
   3.      Interpretation
   4.      Adopted standards etc

   PART 2--Financial accountability

   5.      Long-term financial plans
   6.      Annual business plans
   7.      Budgets
   8.      Provision of subsidiary budgets to councils
   9.      Review of budgets
   10.     Report on financial results
   10A.    Internal control policies

   PART 3--Accounting principles

   11.     Accounting standards
   12.     Revaluation of assets

   PART 4--Financial statements

   13.     Form of financial statements
   14.     Certification of financial statements
   15.     Prescribed day
   16.     Provision of information

   PART 5--Council and regional audit and risk committees

   17.     Membership of council audit and risk committee
   17A.    Membership of regional audit and risk committee
   17B.    Requirement to liaise with council auditor
   18.     Exemption

   PART 6--Audit

           Division 1--Audit standards

   19.     Audit standards

           Division 2--Subsidiaries

   20.     Auditor of subsidiary
   21.     Reporting

           Division 3--Independence of council auditor

   22.     Independence of council auditor

   PART 7--Other matters

   23.     Long service leave
   24.     Duty to insure against liability
           Legislative history


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