Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 173

173 Unauthorised spending

(1) A local government may spend money in a financial year before adopting its budget for the financial year only if the local government provides for the spending in the budget for the financial year.

(2) However, the local government may spend money, not authorised in its budget, for genuine emergency or hardship if the local government makes a resolution about spending the money before, or as soon as practicable after, the money is spent.

(3) The resolution must state how the spending is to be funded.

(4) If the local government’s budget for a financial year is amended after the money is spent, the amendment must take the spending into account.