Transcript Amelia Chapman and Mark Davies

Local Government
Planning and
Reporting Reforms
FINPro Conference
28 February 2014
Amelia Chapman, Manager Sector Performance
Mark Davies, Local Government Advisor
PERFORMANCE REPORTING
2
Implementation process
Stage 1
Stage 2
Stage 3
Stage 4
Stage 5
Indicator
Development
Pilot
Program
Enabling
Legislation
Data
Collection
Reporting
Oct 12 – Jun 13
Jul 13 – Feb 14
Aug 13 – Apr 14
Jul 14 – Jun 15
Jul 15 – Sep 15
3
Key deliverables
•
Better practice guides
 - Planning and reporting
− - Strategic resource plan
− - Budget
− - Annual report
− - Financial statements
− - Performance statement
− - Audit evidence
4
Key deliverables
5
•
Trial audits
•
CEO reports
•
Trial 2 comparative analysis
•
Regional workshops
•
Work book
Key dates
6
•
Local Government Amendment (Performance Reporting
and Accountability) Act 2014 – operational 18 Apr 2014
•
Local Government (Planning and Reporting) Regulations
– public consultation Feb-Mar 2014 and operational 18
Apr 2014
•
Regulatory Impact Statement submissions close 19 Mar
•
[email protected] or DTPLI GPO Box 2392
•
www.dtpli.vic.gov.au/localgovernment
Reporting trial 2
7
•
Service performance surveys
681 (av.62)
•
Financial performance surveys
64
•
Sustainable capacity surveys
64
•
Governance & management checklists
62
LEGISLATIVE REFORM
8
Planning and accountability framework
9
General
The Act
10
•
Accounting Standards and Financial Statements defined
•
Standard Statements removed
•
Planning and Reporting documents must be on the web
•
Libraries exempted from Major Initiatives, Performance
Indicators and Performance Statement
•
2013/14 Annual Report to be prepared under existing
legislation
General
The Regulations
11
•
Key terms defined
•
Financial Statement definitions linked to accounting
standards
•
Local Government Model Financial Report defined
•
Statement of Capital Works linked to the LGMFR
•
Statement of Human Resources defined
•
Financial Ratios removed
•
2004 Regulations apply to the 2013/14 Annual Report
Strategic Resource Plan
The Act
12
•
Financial Statements replace Standard Statements
•
Statement of Non-Financial Resources prescribed by the
Regulations
•
Must take account of other plans that commit resources
including both adopted plans and future proposed plans
Strategic Resource Plan
The Regulations
13
•
Financial Statements include a Statement of Capital
Works linked to the LGMFR
•
Summary of Planned Capital Works Expenditure by
LGMFR classification, expenditure type and funding
source
•
Statement of Human Resources
•
Summary of Planned Human Resources Expenditure/EFTs
by organisational structure and employment type
Budget
The Act
14
•
Financial Statements replace Standard Statements
•
Services replace Activities
•
Major Initiatives replace Key Strategic Activities
•
Service Performance Indicators (Outcome) to be included
•
Adopted by 30 June (from 1 Jan 2015)
•
Submitted to Minister within 28 days (including Revised)
Budget
The Regulations
15
•
Financial Statements include a Statement of Capital
Works linked to the LGMFR
•
Detailed List of Capital Works Expenditure by LGMFR
classification, expenditure type and funding source
•
Statement of Human Resources
•
Summary of Planned Human Resources Expenditure/EFTs
by organisational structure and employment type
Budget
The Regulations
16
•
Comparatives for all borrowings disclosures (budget for
revised budget disclosures)
•
Comparatives and % change for all rates and charges
disclosures (budget for revised budget disclosures)
•
General rate in $, general rates raised, assessment
numbers and value of land disclosed by type or class
•
Amount raised in respect of each rate or charge and total
amount raised
•
Public notice only includes date of council meeting (and
reasons for a revised budget)
Annual Report
The Act
•
Standard Statements removed
•
Report of Operations to include:
− Progress update on Major Initiatives
− Governance & Management Checklist
− Service Performance Indicators, Measures and Results
•
Performance Statement to include:
− Service Performance (Outcome), Financial
Performance and Sustainable Capacity Indicators
Measures and Results
17
Annual Report
The Regulations
•
Report of Operations to include:
− Governance & Management Checklist – Sched 1
− Service Performance Indicators, Measures and Results
for 3 preceding years (transitional) – Sched 2
− Summary of EFTs by organisational structure,
employment type and classification and gender
− Other minor edits and changes
18
Annual Report
The Regulations
•
Performance Statement to include:
− Service Performance Indicators (Outcome), Measures
and Results for 3 preceding years (transitional) –
Sched 3
− Financial Performance Indicators Measures and Results
for 3 preceding years (transitional) and 4 future years
as per the SRP – Sched 3
− Sustainable Capacity Indicators Measures and Results
for 3 preceding years (transitional) – Sched 3
− Description of the municipal district
19
− Explanation of material variations
Annual Report
The Regulations
•
Financial Statements linked to LGMFR (13/14)
•
Financial Statements to include:
− Statement of Capital works linked to LGMFR
− Note listing grants by type, recurrent, non-recurrent,
operating and capital
− Note comparing actual v budgeted operating income
and expenditure and explanation of variances
− Note comparing actual v budgeted capital expenditure
and explanation of variances
20
KEY THINGS TO REMEMBER!
21
Key things to remember!
22
•
Annual Report 2013/14 – current provisions apply
•
Strategic Resource Plan 2014-18 – new provisions apply
•
Budget 2014/15 – new provisions apply except adoption
date
•
Performance reporting – commences 1 Jul 2014
For more information:
Amelia Chapman
Manager, Sector Performance
03 9208 3838
[email protected]
www.dpcd.vic.gov.au\localgovernment\performance-reporting