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Local government annual budgets
30 June 2010
Purpose
This bulletin sets out budget requirements under the Local Government Act 2009 for local governments in the 2010–2011 financial year. It seeks to clarify the budget process for local governments under the Local Government Act 2009 and the Local Government (Finance, Plans and Reporting) Regulation 2010.
Local Government Act 2009
On 1 July 2010, the Local Government Act 2009 will commence by proclamation made by the Governor in Council on 17 June 2010. When it commences, the Act will contain amendments made to it by the City of Brisbane Act 2010.
There is a range of minor amendments, as well as amendments to:
- the local law requirements and processes
- the provisions dealing with the competitive neutrality principles
- the monitoring and enforcement aspects through the inclusion of powers for authorised officers of the department and authorised persons of a local government
- provide for councillors seeking advice from a local government employee to help them make a decision.
A copy of the Local Government Act 2009, including the amendments made by the City of Brisbane Act 2010, will be available from 1 July 2010 at: www.legislation.qld.gov.au
Local government regulations 2010
Three new local government regulations, also made by the Governor in Council on 17 June 2010, will commence with the Act on 1 July 2010. These regulations are listed below:
- Local Government (Beneficial Enterprises and Business Activities) Regulation 2010—details requirements for local government beneficial enterprises and competitive business activities and facilitates the transition of existing enterprises made under the previous legislation to beneficial enterprises under the Act
- Local Government (Finance, Plans and Reporting) Regulation 2010—details the requirements and processes for local government revenue raising, financial management and planning and reporting documents
- Local Government (Operations) Regulation 2010—details local government administration and process functions.
All three regulations are available at: www.legislation.qld.gov.au
Local government annual budgets for 2010–2011 financial year
If a local government adopts its budget on or before 30 June 2010 under the Local Government Act 1993, the budget will simply carry over under the Local Government Act 2009. A transitional arrangement will be in place for one year to allow local governments to make amendments under the Local Government Act 2009 to such budgets without having to comply with the 2009 Act requirement to disclose sustainability indicators.
If a local government adopts its budget after 1 July, the budget must be made under the Local Government Act 2009. The budget will have to comply with the requirements of the 2009 Act, including the requirement to disclose sustainability indicators.
An exception is in place for a local government in the category ‘special’, as decided by the Local Government Remuneration and Discipline Tribunal. A transitional arrangement will mean these local governments, regardless of when the budget was adopted, will not have to comply with the new 2009 Act requirement to disclose the sustainability indicators for the 2010–2011 financial year. A special local government will have one year to comply with the new requirements set out in the Local Government Act 2009.
All local government annual budgets for 2011–2012 must comply with the Local Government Act 2009.
