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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