Please save the date in your calendar for the annual two day conference to be held Thursday and Friday 7 & 8 December at the National Wine Centre. The key note speaker for the conference is Dr Adam Fraser who is known as one of the peak performance researchers who helps organisations and individuals push beyond their potential. Once again a dinner will be held at the end of the first day with everyone looking forward to be entertained by Deane Hutton.
Have you recently heard a great presenter or would like to hear about a particular topic at a future conference? if so please contact me with your suggestion.
Dog and Cat Management Group
Two members of the FMG Executive Committee are representing the group on the project board for DACO, the new online dog and cat management system. The group meets on a fortnightly basis to monitor and make decisions relating to the new system being developed. Separate working groups are being used to develop, test and review various components of the system.
At this stage it is expected that the system will be available for use in the 2018/2019 financial year.
Keep an eye out for LGA circulars providing updates on the progress of the system.
Internal Controls & Risk Management Group
The Minister for Local Government, the Hon. Geoff Brock has now approved the update of the Better Practice Model – Internal Financial Controls 2017 from 1 July 2017.
Please refer to LGA Circular 27.5 for a copy of updated document which addresses the feedback received from the 2012 document and which provides a more prescriptive roadmap for a risk based approach to ensuring a robust financial internal controls environment.
For a copy of the document click here:
pdf Better Practice Model – Internal Financial Controls for South Australian Councils (6.56 MB)
Particular thanks to the working group and all those who provided input into delivering the updated document as a result of funding provided from the LGA R&D Scheme.
Fees & Charges Group
The work group are currently undertaking a GST review of Fees & Charges on behalf of all South Australian Councils.
During 2016, BDO with assistance from the work group collated all South Australian Councils’ existing fees and charges into one master list of generic fees and charges. This listing was distributed for review by all Council’s in December 2016 and following feedback, an application for a Class Ruling from the Australian Taxation Office (ATO) was made in late December 2016.
The initial Class Ruling documentation was lodged with the Australian Taxation Office (ATO) in late December 2016. On advice from the ATO five separate listings were lodged for the major categories being:
- Community, Animals, Information Services, Commercial Services and Miscellaneous
- Development & Planning
- Permits & Licences
- Environment, Health and Community Safety
- Private Works, Waste and Water Fees
Since lodgement, BDO and the Fees & Charges Work Group have been working through and responding to queries from the ATO.
During June 2017, consultation took place with the FMG Membership in regards to Development Fees, Permits & Licences Fees and Private Works, Waste and Water Fees.
It is expected that Community, Animals, Information Services, Commercial Services and Miscellaneous will be released in the next couple of weeks for consultation with Councils.
At this stage it is expected that two rulings will issued by the ATO covering the relevant fees.
The Class Ruling has been lodged on behalf of the Local Government Association (LGA) and will be for use by all South Australian Councils. This information will be consolidated into a comprehensive matrix to ensure that an ongoing accurate and compliant listing of GST treatment for fees and charges is available.
Financial Management Framework Group
The Financial Management Framework Group regular activity each year is to review the Model Financial Statements. The Minister for Local Government, the Hon Geoff Brock, approved the Model Financial Statements for 2017, available on the LGA website.
This group also participates in the review of the LGAs’ information papers and other local government financial related working papers along with application of new and/or amended relevant AASBs’. The most recent work included discussion and application for AASB124 - Related Party Disclosures with sample policy/process and form templates provided; these are available via the FMG Committee agenda meeting in March 2017.
The group also considers and provides comment on accounting treatments and financial reporting requirements, recent consideration was in relation to timing of R2R grant funding, its accounting treatment and reporting for the operating surplus ratio.
Newsletter / Website Group
This is our second newsletter for the calendar year, with our next edition scheduled for Spring 2017. If you have ideas for future articles or areas of interest please contact me and we can see if we can arrange it to be written by one of our knowledgeable sponsors.