It’s been more than four years since these updated Guidelines were promised to the sector, and now they’ve finally arrived. So, what’s changed? A full comparison of the 2013 vs 2021 Guidelines is provided in the table below, but in summary, this is what’s new:
- There is a useful summary up front about the IP&R principles, the IP&R roles and responsibilities of councillors and staff, and the IP&R context for financial management and responsible decision-making.
- There is a new IP&R diagram, which attempts to better describe the Resourcing Strategies relationship to other elements of the framework, but still only identifies the Annual Report as a reporting element.
- There is specific advice for county councils and joint organisations to guide their IP&R practice.
For the Community Strategic Plan:
- Information that must now be considered when preparing the plan includes key issues and challenges for the LGA or surrounding region, and must be provided in an accessible way so the community can participate in the planning process. As well as giving due regard to State plans and priorities, regional and rural councils should also consider the Statements of Strategic Regional Priority of the relevant joint organisation.
- Exhibiting the draft CSP must be in accordance with the new Community Engagement Strategy.
- The CSP must include an explanation of who is responsible for delivery each strategy and explain the role council will play in facilitating strategies where it is not the delivery agent.
- Councils may also endorse amendments to the existing CSP when they review it (or endorse the current one if it retains a 10 year horizon, or endorse a new CSP).
- The endorsed CSP must be published on the council’s website and be provided to OLG (eg via the provision of a URL).
- There is no longer a requirement to review and redevelop the CSP taking into account the outcomes of the review into the previous CSP.
For the Community Engagement Strategy:
- It must now be reviewed by 31 December in the year of an election.
- For county councils, the CES s to be prepared, adopted and implemented for engagement with constituent councils and other relevant stakeholders.
- And where other community engagement requirements exist, these should be integrated within the CES if possible.
For the Resourcing Strategy:
- It must now be posted on council’s website.
For the Long-Term Financial Plan:
- There is a long list of specific factors that must be given consideration in its development to promote the council’s financial sustainability.
- It must be publicly exhibited for comment before adoption by the council.
For the Workforce Management Strategy
- Relevant strategies within it must be reflected in the DP, OP and LTFP as applicable.
For the Delivery Program:
- It must demonstrate to the community council’s commitment to perform all of its functions (including implementing relevant CSP strategies) by outlining the activities for the term of council, including how these will be measured and evaluated.
- It must identify areas of service that the council will review during its term, and how others will be engaged to determine service level expectations and appropriate measures.
- It must address ongoing improvements to the efficiency, productivity, financial management and governance of the council.
- It must be posted on council’s website within 28 days of adoption.
- It no longer specifies that the DP informed, and was informed by, the Resourcing Strategy.
For the Operational Plan:
- It must be adopted annually as a separate document.
- It must specify the service reviews (identified in the DP) to be undertaken that year.
- The Statement of Revenue Policy has additional requirements, including in relation to information about rates, fees and charges and specific ‘Statements’ that are to be included.
- If significant amendments are made to the OP, it must be submitted to the council for adoption.
- It is no longer a requirement that the council gives public notice of the draft OP, indicating that submissions can be made to council during the exhibition period.
- It is no longer a requirement that the OP be prepared as a sub-plan of the DP.
For the Annual Report:
- It must include the council’s progress with respect to achieving the QBL in line with the DP and OP.
- It must include information about how the council has progressed its service reviews and the outcomes of those.
This summary is provided to support your understanding of the changes made to the IP&R Guidelines and the likely impacts they will have for your IP&R practice. However, you should always refer to the Guidelines directly when preparing your council’s suite of IP&R documents to confirm you are complying with all requirements of the IP&R framework.
The table below provides a comparison between the 2013 and 2021 Guidelines (referencing sections of the Act, clauses in the Regulation, and Essential Elements of the Guidelines). As some of the formatting has shifted when being transferred into this blog post, feel free to contact Karen directly to get a PDF version of this comparison table (karen@karenleggeconsulting.com.au)
| Ref | 2013 | Ref | 2021 |
| PLANNING | |||
| Community Engagement Strategy (CES) | |||
| S402(A) | A council must establish and implement a strategy for engagement with the local community (called its CES) when developing its plans, policies and programs, and for the purpose of determining its activities (other than routine administrative matters) | ||
| S402(4) | The CES is based on social justice principles | EE2.1 | A CES must be prepared, adopted and implemented, based on social justice principles, for engagement with the local community to support council in developing its plans and determining key activities. |
| S402(4) | The CES informs the development of the CSP | EE2.1 cont | This includes development of the CSP, and all relevant council plans, policies and programs |
| EE1.2 | Information that identifies key issues and challenges must be presented to the community in an accessible format to assist its participation in the planning process | EE1.3 | Unchanged |
| EE1.5 | As a minimum, the CES identifies the relevant stakeholder groups within the community and outline methods that will be used to engage each group. | EE2.2 | Unchanged |
| EE1.11 | The review of the CSP must include a CES | EE1.12 | The CSP review must include a review of the council’s CES (see EE2.3) |
| NEW
EE2.3 |
The CES must be reviewed by 31 December in the year of the local government elections, as part of the broader review of the CSP (or BASP for county councils) see EE1.12 |
||
| NEW
EE2.4 |
In the case of a county council, an ES is to be prepared, adopted and implemented for engagement with constituent councils and other relevant stakeholders | ||
| NEW
EE2.5 |
Where a council has community engagement requirements under other legislation or regulations, these should, wherever practical, be integrated into the CES | ||
| EE3.7 | The CES must enable the council to consider priorities and expected levels of service expressed by the community for the development of its DP | Removed (but referred to in EE4.5) | |
| Community Strategic Plan (CSP) | |||
| S402 | The CSP identifies the community’s main priorities and aspirations for the future of the local government area, and includes strategies for achieving these goals. | Unchanged | |
| Guide-lines intro | Consideration has been given in the CSP to the issues and pressures that may affect the community and the level of resources that will realistically be available to achieve its aims and aspirations. | Unchanged | |
| Guide-lines intro | The CSP makes clear that the council is not wholly responsible for its implementation. Other partners, such as State agencies and community groups may also be identified as delivering the long-term objectives of the CSP. | While a council has a custodial role in initiating, preparing and maintaining the CSP on behalf of the LGA, it is not wholly responsible for its implementation. Other partners, such as state agencies, non-government organisations, business and industry, joint organisations and community groups may also be engaged in delivering the strategies of the Plan | |
| S402(1) | The CSP is developed and endorsed by the council for its local government area. | Unchanged | |
| S402(1) | The CSP covers a minimum timeframe of ten years. | Unchanged | |
| S402 (2) | The CSP establishes strategic objectives together with strategies to achieve these objectives. | Unchanged | |
| S402 (3)(a) | The CSP addresses social, environmental, economic and civic leadership issues in an integrated manner. | EE1.2 | Unchanged
|
| S402 (3)(c) | The CSP is adequately informed by relevant information relating to social, environmental, economic and civic leadership issues. | EE1.2 | Unchanged
|
| S402 (3)(b) | The CSP is based on the social justice principles of access, equity, participation and rights. | EE1.2 | Unchanged
|
| S402 (3)(d) | The CSP gives due regard to State priorities, and other relevant State and regional plans. | EE1.2 | The CSP is developed having due regard to NSW Government’s State Priorities and other relevant state and regional plans |
| EE 1.1 | The CSP has been developed and delivered as a partnership between the council, State agencies, community groups and individuals | EE1.1 | The CSP should be developed and delivered as a partnership between the council, State agencies, business and industry groups, community groups and individuals |
| EE 1.1 | The CSP addresses a broad range of issues that are relevant to the whole community. | EE1.1 | Unchanged
|
| EE1.3 | Any relevant State or regional draft plans and strategies that were available at the time of preparing the CSP were considered in its development. | NEW
EE1.4 |
In addition to the legislative requirement to consider state government priorities, councils should consider any relevant state plans as well as relevant regional plans, strategies and priorities that are available at the time of preparing the CSP. In regional and rural NSW, these may include Statement of Strategic Regional Priority of a JO |
| NEW
EE1.3 |
CSP must consider information that identifies key issues and challenges for the local government area, or surrounding region. This should be presented in an accessible format so member of the community can participate in the planning process. | ||
| EE 1.4 | Due consideration was given to the expected levels of service expressed by the community when preparing the CSP, and have also informed the development of the CSP and actions within subsequent plans (Delivery Program, Resourcing Strategy). | EE1.5 | Council must also give due consideration to the levels of service that the community has indicated it expects. This will help to shape the priorities of the CSP and inform other plans within the framework. |
| S402 (6)
EE 1.6 |
The draft CSP was placed on public display for at least 28 days, and comments from the community were accepted and considered prior to the endorsement of the final CSP. | EE1.6 | Unchanged |
| NEW
EE1.7 |
The exhibition of the CSP must be undertaken in accordance with the council’s CES, as prescribed by S402A of the Act (see EE 2.1 and 2.2)
|
||
| EE 1.7 | The CSP must include a community vision statement. | EE1.8 | unchanged |
| EE 1.7 | The CSP must include strategic objectives for the community that address social, environmental, economic and civic leadership issues identified by the community. | EE1.8 | Unchanged, with added text “… (commonly referred to as the quadruple bottom line (QBL))” |
| EE 1.7 | The CSP must include strategies for achieving each objective. | EE1.8 | Unchanged |
| NEW
part of EE1.8 |
CSP must include an explanation of who is responsible for delivering each strategy. Where council has an oversight role for a strategy but is not the key delivery agent, the CSP should explain the role council will play in facilitating delivery of the strategy and how it will monitor delivery. | ||
| EE 1.8 | The CSP must identify assessment methods for determining whether the objectives are being achieved. | EE1.9 | Unchanged |
| S402, and E1.10 | The council must review the CSP before 30 June in the year following an ordinary election of council, The council may endorse the existing plan, endorse amendments to the existing plan, or develop and endorse a new CSP, as appropriate, to ensure that the area has a CSP covering at least the next 10 years. | ||
| EE 1.9 | The CSP was reviewed and redeveloped taking into account the outcomes of the review into the previous CSP. | removed | |
| EE 1.11 | The review of the CSP included the report from the previous council on the implementation and effectiveness of that CSP in achieving its social, environmental, economic and civic leadership objectives over the term of the previous council. | EE1.12 | The review must include a report on the progress of implementation and the effectiveness of the CSP as presented and endorsed at the second meeting of a newly elected council (see EE 1.11) |
| EE 1.11 | The review of the CSP included a review of the information that informed the development of the previous CSP. | EE1.12 | The review must include a review of the information that informed the previously endorsed CSP |
| NEW
EE1.13 |
Within 28 days after a CSP is endorsed, the council must post a copy of the plan in the council’s website | ||
| NEW
EE1.14 |
Councils must provide the OLG with a copy of the CSP and any amendment to the plan, within 28 days of the plan (or amendment) being endorsed. This can be done by providing the OLG with a link to the URL of the site where the plan is published | ||
| Clause 218 and 219 | Application of planning and reporting provisions to county councils | Page 24 | Notes that CSP does not apply to county councils, but that each county council is required to have a business activity strategic plan instead. |
| Cl 219 | Business activity strategic plan (BASP) of county council | Page 24 | The BASP is a plan developed and endorsed by a county council that:
· Identifies the main business priorirites of the council covering a period of at least 10 years from when the plan is endorsed, and · Establishes strategic objectives together with strateties for achieving those objectives, and · Has been developed having due regard to the CSPs of the county council’s constituent councils and in consultation with those councils Following an ordinary election of councillors for the constituent councils of a county council, the county council must review the BASP before 20 June following the election. The council may endorse the existing plan or develop and endorse a new BASP, as appropriate to ensure that the council has a BASP covering at least the next 10 years Within 28 days after a BASP is endorsed the council must post a copy of the plan on the council’s website and provide a copy to the Director General. A copy of a BASP may be provided to the DG by notifying the Minister of the appropriate URL link to access the plan on the council’s website |
| Essential Elements that apply to county councils | Page 24 | The EE contained in the CSP Chapter 3 of the Guidelines also apply with respect to a county council’s BASP | |
| Delivery Program (DP) | |||
| Guidelines DP Introduction | The DP outlines the council’s commitment about what it intends to do towards the achievement of the CSP goals during its term of office, and what its priorities will be. | unchanged | |
| Guidelines DP Introduction | The DP is the single point of reference for all principal activities undertaken by the council during its term of office. | unchanged | |
| Guidelines DP Introduction | All plans, projects, activities and funding allocations of the council are directly linked to the DP. | unchanged | |
| S404 (1)
EE 3.2 |
The DP details the principal activities it will undertake to achieve the objectives established in the CSP, within the resources available in the Resourcing Strategy, | S404 | A council must have a DP detailing the principal activities to be undertaken by the council to perform its functions (including implementing the strategies set out in the CSP) within the limits of the resources available under the RS |
| S404 | The council must establish a new DP after each ordinary election of councillors to cover the principal activities of the council for the 4-year period commencing on 1 July following the election | ||
| S404 (2)
|
The DP includes a method of assessment to determine the effectiveness of each principal activity in achieving the objectives at which the activity is aimed. | EE4.6 | The DP includes a method of assessment to determine the effectiveness of each principal activity in achieving the objectives at which the activity is aimed. |
| S404 (3)
EE 3.1 |
The DP was adopted by 30 June following the council’s election. | EE4.1 | unchanged |
| NEW
EE4.2 |
The DP must demonstrate the council’s commitment to the community to perform all of its functions (including implementing the strategies set out in the CSP) by outlining the activities for which it is responsible over the term of the council, including how those activities will be prioritised, and how the council will measure and evaluate their implementation | ||
| NEW
EE4.3 |
To encourage continuous improvement across the council’s operations, the DP must identify areas of service that the council will review during its term, and how the council will engage with the community and other stakeholders to determine service level expectations and appropriate measures | ||
| NEW
EE4.4 |
The DP must address ongoing improvement to the efficiency, productivity, financial management and governance of the council | ||
| EE 3.2 | The DP directly addresses the objectives and strategies of the CSP. | EE4.6 | The DP must directly address the4 objectives and strategies of the CSP and identifies the principal activities that the council will undertake to meet the objectives and implement the strategies (councils must ensure that the principal activities cover the full range of council functions and operations) |
| EE 3.3 | The DP informed, and was informed by, the Resourcing Strategy. | removed | |
| EE 3.4 | The DP addresses the full range of the council’s operations. | EE4.6 | See above |
| EE 3.5 | The DP allocates high level responsibilities for each action or set of actions. | EE4.7 | The DP must allocate high level responsibilities for each activity or set of activities. Where the council has an oversight role for a CSP strategy bus is not the key delivery agent, the DP should include activities which reflect the role the council will play in relation to the strategy, and how it will monitor its delivery |
| EE 3.6 | Financial estimates for the DP period are included in the DP. | EE4.8 | Financial estimates for council’s budget position for the 4-year period must be included in the DP |
| EE 3.7 | The council considered priorities and expected levels of service expressed by the community during the engagement process for the CSP when preparing its DP. | EE4.5 | When preparing its DP, the council must consider the priorities and expected levels of service, expressed by the community during the engagement process |
| S404 (4)
EE 3.8 |
The draft DP was exhibited for public comment for a minimum of 28 days, and public submissions were accepted and considered before the final DP was adopted. | EE4.10 | unchanged |
| NEW
EE4.11 |
The council must post a copy of its DP on the council’s website within 28 days after the plan is adopted | ||
| EE 3.9 | The DP is reviewed each year by the council when preparing its Operational Plan. | EE4.12 | unchanged |
| EE 3.11 | Amendments to the DP have been included in a council business paper, outlining the reason for the amendment. | EE4.13 | Where an amendment to the DP is proposed, it must be included in a council business paper which outlines the reasons for the amendment. The matter must be tabled and resolved to be noted at that meeting, must be and considered by the council at its next meeting (ie time must be set aside for the amendment to be considered) |
| EE 3.12 | When significant amendments have been proposed to the DP, it has been re-exhibited as per EE 3.8. | EE4.14 | Where significant amendments are proposed, the DP must be re-exhibited as per EE4.10 |
| Operational Plan (OP) | |||
| Guidelines OP Introduction | The OP spells out the details of the Delivery Program – the individual projects and activities that will be undertaken each year to achieve the commitments of the Delivery Program. | S405 | The council must have an OP that is adopted before the beginning of each financial year, detailing the activities and actions to be undertaken by the council during that year to achieve the DP commitments |
| S405 (1) | Each OP is adopted before the beginning of the financial year. | ||
| NEW
EE4.15 |
The OP must be prepared and adopted annually as a separate document that details the work that will be done in support of the DP. It must directly address the activities outlined in the DP and identify projects, programs or actions that the council will undertake within the financial year towards addressing these | ||
| S405 (2)
|
The OP includes a Statement of Revenue Policy. | EE4.20 | The OP must include council’s Statement of Revenue Policy for the year covered by the OP |
| S405 (3) | The council gave public notice of the draft OP, indicating that submissions could be made to council during the exhibition period. | removed | |
| S405 (3) and S405 (5) | The draft OP was publicly exhibited for at least 28 days, and public submissions were accepted and considered before the final OP was adopted. | EE4.25 | unchanged |
| S405 (4) | The OP exhibition was accompanied by a map available for inspection showing where the various rates will apply within the local government area. | EE4.27 | A map showing those parts of the LGA to which various rates will apply (including each category and sub-category of the ordinary rate and each special rate included in the OP) must be available on the council’s website and available for public inspection at its office (and any other places it determines) during the exhibition of the OP |
| S405 (6) | The OP was published on the council’s website within 28 days of its adoption. | EE4.26 | unchanged |
| NEW
EE4.28 |
Where significant amendments are proposed to the OP, it must be re-submitted to council for adoption | ||
| Cl 201 (1)(a) | The OP’s Statement of Revenue Policy includes estimated income and expenditure. | EE4.21 | The Statement of Revenue Policy must be included in an OP and must include the following statements:
· A statement containing a detailed estimate of the council’s income and expenditure · A statement with respect to each ordinary rate and each special rate proposed to be levied · A statement with respect to each charge proposed to be levied · A statement of the types of fees proposed to be charged by the council and, if the fee concerned is a fee to which Division 3 of Part 10 of Chapter 15 of the Act applies, the amount of each such fee · A statement of the council’s proposed pricing methodology for determining the prices of goods and the approved fees under Division 2 of Part 10 of Chapter 15 of the Act for services provided by it, being an avoidable costs pricing methodology determined y the council · A statement of the amounts of any proposed borrowings (other than internal borrowing), the sources from which they are proposed to be borrowed and the means by which they are proposed to be secured |
| Cl 201 (1)(b)
Cl 201 (2) |
The OP’s Statement of Revenue Policy includes ordinary rates and special rates. | ||
| Cl 201 (1)(c) and (d)
Cl 201 (3) |
The OP’s Statement of Revenue Policy includes the proposed fees and charges. | ||
| Cl 201 (1)(e) | The OP’s Statement of Revenue Policy includes the council’s proposed pricing methodology. | ||
| Cl 201 (1)(f) | The OP’s Statement of Revenue Policy includes proposed borrowings. | ||
| Note to Statement of Revenue Policy | The Annual Statement of Revenue Policy may include a note that the estimated yield from ordinary rates is subject to the specification of a percentage variation by the Minister if that variation has not been published in the Gazette when public notice of the Annual Statement of Revenue Policy is given | ||
| NEW
EE4.22 |
The Statement of Revenue Policy with respect to an ordinary or special rate proposed to be levied must include the following particulars:
· The ad valorem amount (the amount in the dollar) of the rate · Whether the rate is to have a base amount and, if so: – The amount in dollars of the base amount – The percentage, in conformity with section 500 of the Act, of the total amount payable by the levying of the rate, or, in the case of the rate, the rate for the category or sub-category concerned of the ordinary rate, that the levying of the base amount will produce · The estimated yield of the rate · In the case of a special rate – the purpose for which the rate is to be levied · The categories or sub-categories of land in respect of which the council proposes to levy the rate |
||
| NEW
EE4.23 |
The statement with respect to each charge proposed to be levied must include the following particulars:
· The amount or rate per unit of the charge · The differing amounts for the charge, if relevant · The minimum amount or amounts of the charge, if relevant · The estimated yield of the charge · In relation to an annual charge for the provision by the council of coastal protection services (if any) – a map or list (or both) of the parcels of rateable land that are to be subject to the charge |
||
| NEW
EE4.24 |
The statement of fees and the statement of the pricing methodology need not include information that could confer a commercial advantage on a competitor of the council | ||
| EE 3.13 | The OP has been prepared as a sub-plan of the DP. | removed | |
| EE 3.13 | The OP directly addresses the actions outlined in the DP and identifies projects, programs or activities the council will undertake within the financial year towards achieving these actions. | EE4.15 | The OP must directly address the activities outlined in the DP and identify projects, programs or actions that the council will undertake within the financial year towards addressing these |
| EE 3.14 | The OP allocates responsibilities for each project, program or activity. | EE4.16 | The OP allocates responsibilities for each project, program or action |
| NEW
EE4.17 |
With respect to service reviews identified in the DP (see EE4.3), the OP must specify each review to be undertaken in that year | ||
| EE 3.15 | The OP identifies suitable measures to determine the effectiveness of the projects, programs and activities undertaken. | EE4.18 | The OP must identify suitable measures to determine the effectiveness of the projects, programs and action undertaken |
| EE 3.16 | The OP includes a detailed budget for the activities to be undertaken in that year. | EE4.19 | The OP includes a detailed budget for the actions to be undertaken in that year |
| Resourcing Strategy (RS) | |||
| Guidelines RS Introduction | The RS focuses in detail on matters that are the responsibility of the council and looks generally at matters that are the responsibility of others (in relation to addressing issues identified in the Community Strategic Plan). | Largely unchanged | |
| S403 (1) | A RS exists for the provision of the resources required to implement the strategies established by the Community Strategic Plan that the council is responsible for. | S403 | A council must have a long-term Resourcing Strategy for the provision of the resources required to perform its functions (including implementing the strategies set out in the CSP that is has responsibility for) |
| S403 (2) | The RS must include provision for long-term financial planning, workforce management planning and asset management planning. | EE3.1 | |
| NEW
EE3.2 |
The council must post a copy of its adopted RS on its website | ||
| Long-Term Financial Planning (LTFP) | |||
| EE 2.1 | The council has prepared a LTFP. | EE3.3 | Each council must prepare and adopt a LTFP |
| EE 2.2 | The LTFP was used to inform decision-making during the finalisation of the Community Strategic Plan and the development of the Delivery Program. | EE3.4 | The LTFP was used to inform decision-making during the preparation and finalisation of the Community Strategic Plan and the development of the Delivery Program. |
| NEW
EE3.5 |
In developing the LTFP, due regard must be given to promoting the financial sustainability of the council through:
· The progressive elimination of operating deficits · The establishment of a clear revenue path for all rates linked to specific expenditure proposals · Ensuring that any proposed increase in services and/or assets is within the financial means of the council including a proposed special rate variation · Ensuring the adequate funding of infrastructure maintenance and renewal · The use of borrowing, where appropriate and financially responsible, and · The fair and equitable distribution of the rate burden across all rate payers |
||
| EE 2.3 | The LTFP has a minimum 10-year timeframe. | EE3.6 | unchanged |
| EE 2.4 | The LTFP is updated annually as part of the development of the Operational Plan. | EE3.7 | The key underlying assumptions on which the LTFP is based, and the projected income and expenditure, balance sheet and cash flow statement contained in the LTFP, must be reviewed and updated at least annually as part of the development of the OP |
| EE 2.5 | The LTFP was reviewed in detail as part of the review of the Community Strategic Plan following the last council election. | EE3.8 | The LTFP must be reviewed in detail as part of the 4-yearly review of the CSP |
| EE 2.6 | The LTFP includes projected income and expenditure, balance sheet and cash flow statement. | EE3.9 | unchanged |
| EE 2.6 | The LTFP includes the planning assumptions used to develop the LTFP. | EE3.9 | Additional text: “…(the Planning Assumptions Statement)” |
| EE 2.6 | The LTFP includes a sensitivity analysis highlighting the factors/ assumptions most likely to affect the LTFP. | EE3.9 | unchanged |
| EE 2.6 | The LTFP includes financial modelling for different scenarios, eg planned/optimistic/conservative. | EE3.9 | unchanged |
| EE 2.6 | The LTFP includes methods of monitoring financial performance. | EE3.9 | unchanged |
| NEW
EE3.10 |
The LTFP must be publicly exhibited for at least 28 days and submissions received by the council in that period must be accepted and considered before the final LTFP is adopted by the council | ||
| Workforce Planning (WMS) | |||
| EE 2.7 | A Workforce Management Strategy has been developed which addresses the human resourcing requirements of the council’s Delivery Program. | EE3.11 | Each council must developed and endorse a WMS to address the human resourcing requirements of the council’s Delivery Program. |
| NEW
EE3.12 |
The relevant strategies contained within the WMS must be reflected in the DP and OP and the costs associated with delivering the WMS must be reflected in the LTFP | ||
| EE 2.8 | The Workforce Management Strategy has a minimum 4-year timeframe. | EE3.13 | The timeframe of the WMS must align with the DP |
| Asset Management Planning (AM) | |||
| EE 2.9 | The council accounts for and plans for all existing assets under its ownership, and any new asset solutions proposed in the Community Strategic Plan and its Delivery Program. | EE3.14 | Each council must account for and plans for all existing assets under its control, and any new asset solutions proposed in its Community Strategic Plan and Delivery Program. |
| EE 2.10 | The council has an Asset Management Strategy (AMS) and Asset Management Plan/s (AMPs) to support the Community Strategic Plan and Delivery Program. | EE3.15 | Each council must prepare and adopt an AM Policy, and AM Strategy and AM Plans for each class of assets to support the CSP and DP |
| EE 2.11 | The AMS and AMPs have at least a 10-year timeframe. | EE3.16 | unchanged |
| EE 2.12 | The AMS includes a council-endorsed Asset Management Policy. | EE3.17 | unchanged |
| EE 2.13 | The AMS identifies assets that are critical to the council’s operations and outlines risk management strategies for these assets. | EE3.18 | unchanged |
| EE 2.14 | The AMS includes specific actions required to improve the council’s asset management capability and projected resource requirements and timeframes. | EE3.19 | unchanged |
| EE 2.15 | The AMPs encompass all assets under the council’s control. | EE3.20 | unchanged |
| EE 2.16 | The AMPs identify asset service standards. | EE3.21 | unchanged |
| EE 2.17 | The AMPs contain long-term projections of asset maintenance, rehabilitation and replacement costs. | EE3.22 | The AM Plans must contain long-term projections of asset maintenance, rehabilitation and replacement, including forecast costs (for reflection in the LRFP) |
| REPORTING | |||
| Quarterly Budget Review Statement (QBRS) | |||
| Cl 203 (1) | Budget review statements (QBRS) and a revision of financial estimates are reported to the council within two months of the end of each quarter (except June quarter). | Cl 203 | unchanged |
| Cl 202 (2)(a)
Cl 202 (2)(b)
|
The QBRS includes a report from the responsible accounting officer as to whether or not they believe the QBRS indicates that the financial position of the councils is satisfactory, having regard to the original estimate of income and expenditure. If the position is unsatisfactory, the QBRS includes recommendations for remedial action. | Not referred to, but requirement remains | |
| Delivery Program Progress Reporting | |||
| S404 (5) | The GM ensures that progress reports are provided to the council with respect to the principal activities detailed in the DP at least every six months. | EE4.8 | unchanged |
| Annual Report (AR) | |||
| Guidelines AR introduction | The AR is a key point of accountability between the council and its community. | unchanged | |
| S428 (1) | The council prepared its AR within five months of the end of the financial year. | S428
EE5.1 |
unchanged |
| S428 (1) | The AR outlines the council’s achievements in implementing its Delivery Program and the effectiveness of the principal activities undertaken in achieving the objectives at which those activities are directed. | S428 | The report will outline the council’s achievement in implementing its DP through that year’s OP, and report on the effectiveness of the principal activities undertaken to achieve the objectives in that year |
| NEW
EE5.2 |
A council’s progress with respect to achieving the quadruple bottom line in the DP and OP must be reported on in the AR | ||
| NEW
EE5.3 |
The AR must include information about how the council has progressed on the delivery of the service reviews it has committed to undertake in that year, the results of those reviews and any changes made to levels of service in the areas under review (see also EE4.17) | ||
| S428 | The AR in the year in which an ordinary election of councillors is to be held must also contain a report as the council’s achievement in implementing the CSP over the previous 4 years | ||
| S428 | The report must contain the council’s audited financial statements prepared in accordance with the Code of Accounting Practice and Financial Reporting and any information or material required by the Regulation or the Guidelines | ||
| S428 | A copy of the report must be posted on the council’s website and provided to the Minister and any other persons or bodies as required by legislation. The report may be provided to the Minister by notifying the OLG of the appropriate URL link to access the report on the council’s website | ||
| S428 | The State of our City Report (formerly referred to as End of Term Report) prepared for the incoming council (or a county council) in the year of the ordinary election (see EE1.11) is to be appended to the AR in that year | ||
| S413 (1)
S413 (2)(c) Cl 215 (3) |
The council prepares a financial report each year, which includes the council’s opinion on the financial report | Not referred to, but requirement remains | |
| Cl 215 (1)(a)
and (b) |
The council’s statement on its annual financial report was resolved by council, signed by the mayor and at least one other councillor, the Responsible Accounting Officer (RAO) and the General Manager (if not the RAO). | Not referred to, but requirement remains | |
| Cl 215 (2) | The council’s statement on its annual financial report indicates whether or not the annual financial reports have been drawn up in accordance with the legislative requirements, present fairly the council’s financial position and operating results for the year, reflect council’s accounting and other records, and identify if the signatories know of anything that would make the reports false or misleading (and includes information and explanations that prevents the reports from being misleading). | Not referred to, but requirement remains to | |
| S416 (1) | The AR contains the council’s audited financial statements and notes, and other information required by the Regulations and IP&R Guidelines. | Not referred to, but requirement remains | |
| EE 2.18 | The council reported on the condition of its assets in its annual financial statements. | EE3.23 | Councils must report on their assets in the annual financial statements, in accordance with the LG Code of Accounting Practice and Financial Reporting, including condition assessment, renewal and maintenance expenditure. |
| S428 (5) | The AR is available on the council’s website. | Not referred to, but requirement remains | |
| Cl 132 | Details of written off rates and charges are included in the AR. | Not referred to, but requirement remains | |
| Cl 186 | Information about councillor induction and ongoing professional development is included in the AR, including: | Not referred to, but requirement remains | |
| Cl 186 (a) | Councillor induction and professional development information in the AR includes the names of mayors/councillors who completed induction training, induction refreshers or supplementary induction courses during the year. | Not referred to, but requirement remains | |
| Cl 186 (b) | Councillor induction and professional development information in the AR includes the names of mayors/councillors who participated in any ongoing professional development program during the year. | Not referred to, but requirement remains | |
| Cl 186 (c) | Councillor induction and professional development information in the AR includes the number of seminars, circulars and other activities delivered as part of the ongoing professional development program during the year. | Not referred to, but requirement remains | |
| Cl 217 (1)(a) | The AR includes details (and the purpose) of overseas visits undertaken during the year by councillors, council staff or others representing the council (including visits sponsored by others). | The requirements of Cl 217 of the Regulation are referred to, with a Note: The Annual Report Checklist issued by the OLG details the requirements to be included in the AR | |
| Cl 217 (1)(a1) | The AR includes separate details of the total cost during the year of payments for the expenses of and provision of facilities to councillors in relation to their civic functions, including office equipment (computers, phones etc), telephone calls, attendance by councillors at conferences and seminars, interstate visits by councillors representing the council (transport, accommodation, out-of-pocket expenses), overseas visits by councillors representing the council (transport, accommodation, out-of-pocket expenses), spouse/partner expenses or other person accompanying the councillor in the performance of their civic functions, and childcare provision to enable councillors to perform their civic functions. | See above | |
| Cl 217 (1)(a2) | The AR includes details of the contracts awarded by the council during that year (other than employment contracts, contracts for less than $150,000), and including the name of the contractor, the nature of the goods or service supplied, and the total amount paid. | See above | |
| Cl 217 (1)(a3) | The AR includes a summary of the amounts incurred in relation to legal proceeding taken by or against council and a summary of the progress of each of these proceedings. | See above | |
| Cl 217 (1)(a4) | The AR includes details or a summary of resolutions made under s67 (private works) of the Local Government Act regarding works carried out on private land and the cost of such work. | See above | |
| Cl 217 (1)(a5) | The AR includes the total amount contributed or granted under s356 (financial assistance) of the Act. | See above | |
| Cl 217 (1)(a6) | The AR includes a statement of all external bodies that exercised functions delegated by the council during the year. | See above | |
| Cl 217 (1)(a7) | The AR includes a statement of all corporations, partnerships, trusts, joint ventures, syndicates or other bodies (whether or not incorporated) in which the council (whether alone or in conjunction with other councils) held a controlling interest during that year. | See above | |
| Cl 217 (1)(a8) | The AR includes a statement of all corporations, partnerships, trusts, joint ventures, syndicates or other bodies (whether or not incorporated) in which the council participated during that year. | See above | |
| Cl 217 (1)(a9) | The AR includes a statement of the activities undertaken by the council during that year to implement its equal employment opportunity management plan (see S345 of the Act) | See above | |
| Cl 217 (1)(b)(i) | The statement in the AR regarding the general manager’s remuneration package includes the total value of the salary component of the package. | See above | |
| Cl 217 (1)(b)(ii) | The statement in the AR regarding the general manager’s remuneration package includes the total amount of any bonus payments, performance payments or other payments made to the general manager that do not form part of the salary component of the general manager. | See above | |
| Cl 217 (1)(b)(iii) | The statement in the AR regarding the general manager’s remuneration package includes the total amount payable by the council by way of the employer’s contribution or salary sacrifice to any superannuation scheme to which the general manager may be a contributor. | See above | |
| Cl 217 (1)(b)(iv) | The statement in the AR regarding the general manager’s remuneration package includes the total value of any non-cash benefits for which the general manager may elect under the package. | See above | |
| Cl 217 (1)(b)(v) | The statement in the AR regarding the general manager’s remuneration package includes the total amount payable by the council by way of fringe benefits tax for any such non-cash benefits. | See above | |
| Cl 217 (1)(c) | The AR includes a statement of the total remuneration comprised in the remuneration packages of all senior staff members (other than the general manager) employed during the year, expressed as the total remuneration of all the senior staff members concerned (not of the individual senior staff members). | See above | |
| Cl 217 (1)(c)(i) | The statement in the AR regarding all senior staff members’ total remuneration includes the total of the values of the salary components of their packages. | See above | |
| Cl 217 (1)(c)(ii) | The statement in the AR regarding all senior staff members’ total remuneration includes the total amount of any bonus payments, performance payments or other payments made to them that do not form part of the salary components of their packages. | See above | |
| Cl 217 (1)(c)(iii) | The statement in the AR regarding all senior staff members’ total remuneration includes the total amount payable by the council by way of the employer’s contribution or salary sacrifice to any superannuation scheme to which any of them may be a contributor. | See above | |
| Cl 217 (1)(c)(iv) | The statement in the AR regarding all senior staff members’ total remuneration includes the total value of any non-cash benefits for which any of them may elect under the package. | See above | |
| Cl 217 (1)(c)(v) | The statement in the AR regarding all senior staff members’ total remuneration includes the total amount payable by the council by way of fringe benefits tax for any such non-cash benefits. | See above | |
| Cl 217 (1)(e) | If the council has levied an annual charge for stormwater management services, a statement is included in the AR detailing the stormwater management services provided by the council during that year. | See above | |
| Cl 217 (1)(e1) | If the council has levied an annual charge for coastal protection services, the AR includes a statement detailing the coastal protection services provided by the council during that year. | See above | |
| Cl 217 (1)(f) | The AR includes a detailed statement, prepared in accordance with such guidelines as may be issued by the Director-General from time to time, of the council’s activities during the year in relation to enforcing, and ensuring compliance with, the provisions of the Companion Animals Act 1998 and the regulations under that Act. | See above | |
| S54 P | The particulars of any environmental upgrade agreements entered into by the council are included in the AR. | Not referred to, but requirement remains | |
| The reporting requirements of other legislation, State agencies, funding bodies and the like, are included in the AR. (Carers Recognition Act, DIAP, EP&A Act, Fisheries Management Act, Swimming Pools Act, GIPA Act, PID Act) | Not referred to, but requirement remains | ||
| CSP Progress Report, now the State of our City | |||
| EE 1.10 | A report on the progress of implementation of the CSP was presented at the final meeting of the outgoing council. | EE1.11 | A report on the progress of implementation and the effectiveness of the CSP must be presented to and endorsed at the second meeting of a newly elected council. |
| EE 1.11 | The report from the outgoing council considers the implementation and effectiveness of the CSP in achieving its social, environmental, economic and civic leadership objectives over its term of office. | AR introductory text | The Annual Report published in the year of each council election also contains the State of our City Report (formerly referred to as the End of Term Report) that assesses progress with respect to the implementation and effectiveness of the Community Strategic Plan. |