1 Name of Regulation
2 Commencement
3 Application of Regulation
4 Definitions
Part 2 Management plans and budgeting by councils
5 Requirements as to estimates of income and expenditure
6 Responsible accounting officer to maintain system for budgetary control
7 Budget review statements and revision of estimates
8 Council to establish and maintain accounts with banks, building societies or credit unions
9 Withdrawal of certain money
Part 4 Accounting records and accounting practices
10 Accounting records and accounting practices to accord with the Code
11 Responsibility for accounting records
12 Production of accounting records
13 Particular responsibilities of the general manager
14 Council to rectify defects in internal control systems
15 Authorisation of expenditure
16 Reports on council investments
17 Restrictions on writing-off debts to a council
Part 5 Annual financial reports
18 Additional requirements for preparation of a council’s financial reports
19 Statement by a council on its annual reports
20 Council’s annual financial reports to be amended in certain cases
21 Matters to be taken into consideration by auditor
22 Half-yearly inspection of council’s accounting records
23 Loans to council to be charge on the council’s income
24 General manager to notify borrowings to Director-General
25 Rounding down of certain payments to nearest multiple of 5 cents
25A Application of amendment made by Local Government Amendment Act 2000 to annual reports
26 Repeal