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Contents (2000 - 557)
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Environmental Planning and Assessment Regulation 2000
Current version for 1 September 2017 to date (accessed 20 September 2017 at 11:48)
Part 4 Division 5
Division 5 Accounting
34   Councils must maintain contributions register
(cf clause 33 of EP&A Regulation 1994)
(1)  A council that imposes section 94 conditions or section 94A conditions on development consents must maintain a contributions register.
(2)  The council must record the following details in the register:
(a)  particulars sufficient to identify each development consent for which any such condition has been imposed,
(b)  the nature and extent of the section 94 contribution or section 94A levy required by any such condition for each public amenity or service,
(c)  the contributions plan under which any such condition was imposed,
(d)  the date or dates on which any section 94 contribution or section 94A levy required by any such condition was received, and its nature and extent.
35   Accounting for contributions and levies
(cf clause 34 of EP&A Regulation 1994)
(1)  A council must maintain accounting records that allow monetary section 94 contributions, section 94A levies, and any additional amounts earned from their investment, to be distinguished from all other money held by the council.
(2)  The accounting records for a contributions plan must indicate the following:
(a)  the various kinds of public amenities or services for which expenditure is authorised by the plan,
(b)  the monetary section 94 contributions or section 94A levies received under the plan, by reference to the various kinds of public amenities or services for which they have been received,
(ba)  in respect of section 94 contributions or section 94A levies paid for different purposes, the pooling or progressive application of the contributions or levies for those purposes, in accordance with any requirements of the plan or any ministerial direction under Division 6 of Part 4 of the Act,
(c)  the amounts spent in accordance with the plan, by reference to the various kinds of public amenities or services for which they have been spent.
(3)  A council must disclose the following information for each contributions plan in the notes to its annual financial report:
(a)  the opening and closing balances of money held by the council for the accounting period covered by the report,
(b)  the total amounts received by way of monetary section 94 contributions or section 94A levies during that period, by reference to the various kinds of public amenities or services for which they have been received,
(c)  the total amounts spent in accordance with the contributions plan during that period, by reference to the various kinds of public amenities or services for which they have been spent,
(d)  the outstanding obligations of the council to provide public amenities or services, by reference to the various kinds of public amenities or services for which monetary section 94 contributions or section 94A levies have been received during that or any previous accounting period.
36   Councils must prepare annual statements
(cf clause 35 of EP&A Regulation 1994)
(1)  As soon as practicable after the end of each financial year, a council must prepare an annual statement for the contributions plans in force in its area.
(2)  The annual statement must disclose, for each contributions plan, the information required by this Division to appear in the notes to its annual financial report.