Northern Territory Numbered Regulations Northern Territory Numbered Regulations(1) A council must maintain the following information:
(a) an organisational chart showing the council's staff structure;
(b) a list of relevant committees (including audit committees, council committees and any other committees established by the CEO) and the membership of those committees;
(c) the council's internal accounting policies and procedures;
(d) the council's internal controls, including the following:
(i) the council's fraud and corruption control policy protection plan, made by the CEO;
(ii) procedures made by the CEO to ensure all receipts are recorded in the council's accounting records and all cash is deposited in the council's bank account in a timely manner;
(iii) a policy, adopted by resolution, for the use of accountable forms by members and the CEO;
(iv) a policy, made by the CEO, for the use and management of accountable forms by the council's staff;
(v) a policy, made by the CEO, for asset management;
(e) a policy, adopted by resolution, for the responsibility for and use of council credit cards by:
(i) council members; and
(ii) the CEO;
(f) a policy, made by the CEO, for the responsibility for and use of council credit cards by the council's staff;
(g) a policy, adopted by resolution, in relation to relevant gifts or benefits (including entertainment and hospitality) received by the CEO;
(h) a policy, made by the CEO, for gifts and benefits (including entertainment and hospitality) received by the council's staff;
(i) a register, maintained by the CEO, of all authorised persons appointed under section 183 of the Act, including any limitations and conditions of appointment;
(j) a register, maintained by the CEO, of all delegations by the council and the CEO.
Note for subregulation (1)(g)
Section 112 of the Act requires a council to adopt a policy in relation to gifts or benefits received by council members.
(2) A local government subsidiary must maintain the following information:
(a) the local government subsidiary's internal controls, including the following:
(i) the local government subsidiary's fraud and corruption control policy protection plan, made by the chief executive;
(ii) procedures made by the chief executive to ensure all receipts are recorded in the local government subsidiary's accounting records and all cash is deposited in the local government subsidiary's bank account in a timely manner;
(iii) a policy, by resolution, for the use of accountable forms by the chief executive;
(iv) a policy, made by the chief executive, for the use and management of accountable forms by the local government subsidiary's staff;
(v) a policy, made by the chief executive, for asset management;
(b) a policy, by resolution, for the responsibility for and use of the local government subsidiary's credit cards by the chief executive;
(c) a policy, made by the chief executive, for the responsibility for and use of the local government subsidiary's credit cards by the local government subsidiary's staff;
(d) a policy, by resolution, for gifts and benefits (including entertainment and hospitality) received by the chief executive;
(e) a policy, made by the chief executive, for gifts and benefits (including entertainment and hospitality) received by the local government subsidiary's staff.
(3) The policies mentioned in subregulations (1)(e) and (f) and (2)(b) and (c) are only required to be maintained if credit cards have been issued to a person mentioned in the subregulation.
(4) In this regulation:
"accountable forms" includes tickets, meal vouchers and other vouchers.