Local Government (Certification of Financial Statements) Regulations 1997
i
Local Government (Certification of Financial
Statements) Regulations 1997
S.R. No. 51/1997
TABLE OF PROVISIONS
Regulation Page
PART 1—PRELIMINARY 1
1. Objective 1
2. Authorising provision 1
3. Certification of financial statements 1
85. Certification of financial statements 2
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NOTES 4
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1
STATUTORY RULES 1997
S.R. No. 51/1997
Local Government Act 1989
Local Government (Certification of Financial
Statements) Regulations 1997
The Governor in Council makes the following Regulations:
Dated: 17 June 1997
Responsible Minister:
ROBERT MACLELLAN
Minister for Planning and Local Government
SHARNE BRYAN
Clerk of the Executive Council
PART 1—PRELIMINARY
1. Objective
The objective of these Regulations is to amend the
Local Government Regulations 19901 to introduce
a form of certification for financial statements
which is consistent with that used by the private
and public sectors.
2. Authorising provision
These Regulations are made under section 243 of
the Local Government Act 1989.
3. Certification of financial statements
For regulation 85 of the Local Government
Regulations 1990 substitute—
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Local Government (Certification of Financial Statements)
Regulations 1997
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'85. Certification of financial statements
For the purposes of section 126(4)(e) of the
Local Government Act 1989, the Principal
Accounting Officer and 2 Councillors must
certify the financial statements contained in
the annual report in the following form—
"In my opinion the accompanying
financial statements have been prepared
in accordance with the Local
Government Act 1989, the Local
Government Regulations 1990,
Australian Accounting Standards and
other mandatory professional reporting
requirements.
Principal Accounting Officer
(Name)
Dated:
In our opinion the accompanying
financial statements present fairly the
financial transactions of the
...................Council for the year ended
30 June 19.... and the financial position
of the Council as of that date.
As at the date of signing, we are not
aware of any circumstance which
would render any particulars in the
financial statements to be misleading or
inaccurate.
Councillor
(Name)
Dated:
Councillor
r. 3
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Regulations 1997
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(Name)
Dated:
Principal Accounting Officer
(Name)
Dated: ".'.
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Local Government (Certification of Financial Statements)
Regulations 1997
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NOTES
1 S.R. No. 64/1990. Reprinted to S.R. No. 164/1995 and subsequently
amended by S.R. Nos 55/1996 and 123/1996.
Notes
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