In these Regulations—
"Aboriginal child "means a child who is an Aboriginal person;
"Aboriginal person" has the same meaning as in the Aboriginal Heritage Act 2006 ;
Act means Local Government Act 1989 ;
Reg. 5 def. of active library borrower inserted by S.R. No. 37/2019 reg. 5(a).
"active library borrower" means a borrower of a library who has borrowed a book from the library;
Reg. 5 def. of active library member revoked by S.R. No. 37/2019 reg. 5(c).
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"annual report" means an annual report prepared by a Council under sections 131, 132 and 133 of the Act;
"asset expansion expenditure" means expenditure that extends the capacity of an existing asset to provide benefits to new users at the same standard as is provided to existing beneficiaries;
"asset expenditure type" means the following types of asset expenditure—
(a) asset renewal expenditure;
(b) new asset expenditure;
(c) asset upgrade expenditure;
(d) asset expansion expenditure;
"asset renewal expenditure" means expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability;
"asset upgrade expenditure" means expenditure that—
(a) enhances an existing asset to provide a higher level of service; or
(b) increases the life of the asset beyond its original life;
"budget" means a budget prepared by a Council under section 127 of the Act;
"Council Plan" means a Council Plan prepared by a Council under section 125 of the Act;
current assets has the same meaning as in the AAS;
Reg. 5 def. of HACC program revoked by S.R. No. 64/2017 reg. 5(a).
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Reg. 5 def. of HACC service revoked by S.R. No. 64/2017 reg. 5(b).
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"Local Government Model Financial Report "means the Local Government Model Financial Report published by the Department from time to time including on the Department's Internet website;
"local road "means a sealed or unsealed road for which the Council is the responsible road authority under the Road Management Act 2004 ;
"MCH" means the Maternal and Child Health Service provided by a Council to support the health and development of children within the municipality from birth until school age;
"new asset expenditure" means expenditure that creates a new asset that provides a service that does not currently exist;
non-current assets means all assets other than current assets;
non-recurrent grant means a grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council's Strategic Resource Plan;
"performance statement" means the performance statement prepared by a Council under section 131 of the Act;
Reg. 5 def. of population substituted by S.R. No. 37/2019 reg. 5(b).
"population" means the resident population of the municipal district estimated by Council;
"Principal Accounting Officer" means the person designated by a Council to be responsible for the financial management of the Council;
"recurrent grant "means a grant other than a non-recurrent grant;
"report of operations" means the report of operations prepared by a Council under section 131 of the Act;
"revised budget" means the revised budget prepared by a Council under section 128 of the Act;
statement of capital works means a statement of capital works prepared in accordance with the Local Government Model Financial Report;
statement of human resources means a statement which shows all Council staff expenditure and the number of full time equivalent Council staff;
"Strategic Resource Plan" means the Strategic Resource Plan prepared by a
Council under section 126 of the Act.
Division 1—Financial statements