Grants and Benefits Disclosure

Objectives:

  • To articulate the Council's interpretation of grants and benefits for the purposes of disclosure within the Annual Report under Section 77 of the Local Government Act 1993 (S77 LGA).
  • This Policy only applies to S77 LGA. There may be other legislative requirements to be considered when assessing grants and benefits.
  • To address the relevant transactions of the Council that meet the definition of the disclosure.
  • To identify the delegations for approval of 'benefits'.
  • To identify the methodology of disclosing amounts in aggregate or individually, and the basis for determining the value of the benefits provided.