15-34 – Annual Code of Conduct Complaints Reporting
Under the Model Code of Conduct Procedures, each council’s complaints coordinator must report annually on a range of complaint statistics to their council and to the Office of Local Government within 3 months of the end of September. The Model Code of Conduct Complaints 2015 collection form has been updated in response to feedback from the sector and to align reporting with the Your Council (previously Comparatives) publication.
15-29 – Auditing of the Report on Infrastructure Assets (Special Schedule 7)
The 2013/14 Local Government Code of Accounting Practice and Financial Reporting (Update 22) advised that the Report on Infrastructure Assets (Special Schedule 7) would be audited from 2015 onwards. In recognition of work councils are currently undertaking associated with the Fit for the Future reform process, this audit will now be phased in over three stages.
15-26 – End of Year Financial Reporting 2014/15
End of year financial reporting information has been updated for 2014/15. The Financial Data Return (FDR) 2014/15 has also been updated to reflect the changes within the Local Government Code of Accounting Practice and Financial Reporting (Update No. 23).
15-20 – Your Council – Profile & Performance of the NSW Local Government Sector 2013/14
Your Council – Profile & Performance of the NSW Local Government Sector 2013/14 report and supporting data has been released. The report provides councils and their community with information on key measures of local government performance.
15-21 – Filing fees payable by councils for Court and Tribunal matters
The NSW Department of Justice has received advice from the Crown Solicitor that, pursuant to the provisions of the Civil Procedure Regulation 2012, the Corporations Act 2001 (Cth) and the Local Government Act 1993, councils must pay the corporate fee when filing a matter in a court or tribunal. Courts and tribunals have been instructed to charge councils the corporate fee, as opposed to the standard fee, from 1 July 2015. This fee will not be back-dated.
15-18 – 2015/16 Calendar of Compliance and Reporting Requirements
The 2015/16 Calendar of Compliance and Reporting Requirements is now available for councils. The Calendar includes key statutory and other reporting deadlines for all general purpose councils.
15-16 – Reporting of Rates Permissible Income for 2015/16
On 2 December 2014, the Independent Regulatory and Pricing Tribunal announced the 2015/16 rate-peg limit of 2.4%. The Special Schedule 9 Permissible Income Workpapers have been updated accordingly. The rate-peg for 2015/16 will be used to calculate the Permissible Income that will be reported and audited with the Financial Statements for 2014/15.
15-14 – Information About Rating 2015/16
The Minister for Local Government, the Hon Paul Toole MP, has determined the maximum Boarding House Tariffs and maximum interest rate chargeable on overdue rates and charges for 2015/16.
15-09 – Changes to the land acquisition process for acquiring authorities in NSW
The process for acquiring privately owned land by compulsory process has been changed to improve fairness and transparency. The new requirements apply to all acquiring authorities in NSW, including local councils. Compliance with the requirements is mandatory.
12-09 Fair Valuation, infrastructure, property, plant and equipment
In July 2006, the former Department of Local Government mandated that NSW councils commence valuing infrastructure, property, plant and equipment at fair value, in accordance with Australian Accounting Standard AASB 116, "Property, Plant and Equipment". This valuation requirement was introduced using a staged approach. The first asset class to be revalued at fair value was water supply and sewerage services assets.