| Accounting policy statement (PDF 178 KB) |
To formally apply the accounting principles outlined in the National Competition Policy (NCP) reforms to the operational implementation of our budget documents. This is in accordance with section 34 of the Local Government Regulation 2012 |
| Appropriation, capital and equity transactions (PDF 128 KB) |
An explanation of the types of equity transactions permitted and their reporting and approval requirements. |
| Asset management - investment property (PDF 147 KB) |
Policy for the accounting of investment property and related disclosure requirements. |
| Bank guarantees and sureties (PDF 131 KB) |
Constraints and risk management guidelines for the management of all bank guarantees and sureties issued to us. |
| Capital assistance to community groups (PDF 115 KB) |
Control the progress payment for building assistance to community groups. |
| Capitalised expenditure (PDF 155 KB) |
To develop a system of accounting for capitalised expenditure. |
| Cash handling (PDF 121 KB) |
To provide a framework and processes for cash handling and cash security. |
| Credit history of council debtors (PDF 122 KB) |
To make sure of consistent and equitable treatment of our debtors while maintaining the integrity of Council's debt recovery process. |
| Debt policy (PDF 113 KB) |
To make sure borrowing decisions are financially sustainable. |
| Electronic funds transfer and online banking systems (PDF 134 KB) |
This policy outlines the control and administration of electronic funds transfers and online banking systems |
| Financial risk management (PDF 170 KB) |
This policy outlines: (a) risks that we are exposed to through operations related to financial management, control measures adopted to manage these risks and the duties of employees responsible for carrying out an activity relating to financial management |
| Goods and services taxation (PDF 127 KB) |
Policy criteria relating to our compliance with GST legislation and rulings. |
| Investment (PDF 265 KB) |
To provide a framework to manage surplus cash and equity investments in accordance with section 191 of the Local Government Regulation 2012 and to ensure that there are investment criteria that reduce the risk of loss of capital, provide a beneficial return, are in the public interest and support Council liquidity requirements |
| Land addresses (PDF 148 KB) |
Standards in relation to the allocation and recording of land addresses within the our systems |
| Local Infrastructure Program Policy and Guideline (PDF 860 KB) |
Process and framework for budget allocation and forward planning of works |
| Petty cash or cash advances (PDF 124 KB) |
Framework for the management and security of petty cash and cash floats. |
| Rate category changes for owner/non-owner occupied rate classifications.pdf (PDF 127 KB) |
To provide an administrative framework for managing owner / non owner occupied rate classifications |
| Recovery of overdue adopted infrastructure charge notices and other charges arising from failure to take required action under a remedial notice (PDF 147 KB) |
To minimise the risk of loss and to follow up and take the appropriate action in order to make sure all Adopted Infrastructure Charges Notices (AICN) and other charges in relation to works carried out on the land are collected. |
| Related parties transactions and disclosure (PDF 138 KB) |
To provide a framework for governing related‐party transactions, reporting related‐party transactions, balances and commitments to achieve the level of disclosures required by the Australian Accounting Standard AASB 124 Related party disclosures. |
| Returns from economic development initiatives (PDF 119 KB) |
To establish a framework for the distribution of returns from economic development initiatives undertaken by us and ventures and companies we own. |
| Revenue policy (PDF 146 KB) |
To provide a framework by which we may structure a portfolio of income generating strategies to meet the financial requirements of our functional programs in accordance with our overall corporate objectives, the Local Government Act 2009 and Local Government Regulation 2012. |
| Rural and urban addressing (PDF 116 KB) |
To outline the requirements and guidelines for a rural and urban addressing system |
| Trading terms and conditions and approval of credit accounts (PDF 127 KB) |
To control the approval and trading terms for the supply of goods and/or services on credit to our clients |
| Trust accounting policy (PDF 91.2 KB) |
The purpose of this policy is to implement a system and processes for the accounting, review and actioning of trust money and unclaimed operational money in compliance with the Local Government Regulation 2012 and Public Trustee Act 1978. |
| Water business return to council (PDF 124 KB) |
To provide a policy framework for the setting and payment of returns to us from the water business |