The legislative requirements to develop strategic planning, budgeting and annual reporting documents in Part 4 came into operation on 24 October 2020. The Local Government (Planning and Reporting) Regulations 2020 (the regulations) also came into operation on 24 October 2020.
However, the Act and regulations also include transitional provisions which effectively mean the requirements under the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014 remain for the 2020/21 reporting period.
Section 329(7) of the Act includes the following:
“…(7) Despite the commencement of section 362, the Local Government Act 1989 as in force immediately before that commencement continues to apply to, and in respect of, the following—
….(b) the preparation of the annual report for the financial year ending 30 June 2021;….” 7
Part 5 of the regulations includes the following:
16 Local Government (Planning and Reporting) Regulations 2014
Despite the revocation of the Local Government (Planning and Reporting) Regulations 2014, those Regulations as in force immediately before 24 October 2020 continue to apply in relation to the financial year which commenced on 1 July 2020.