Local Government Act 2019

(1) A council must not allocate money unless provision for the allocation is made in the budget for the relevant financial year.

(2) However, a council may allocate money that is not provided for in the budget if the allocation is:

Example for subsection (2)(b)(ii)

The council enters a contract to provide civil works. The council purchases equipment and materials to perform the works. The cost of the equipment and materials is within the amount the council is to be paid under the contract.

(3) If a council allocates money under subsection (2)(b), any spending of the allocation that will have a material effect on the council's budget must be reported to the next ordinary meeting of the council.

(4) An allocation of money under subsection (2) must be included in any subsequent amended budget for the council.

material has the same meaning as in Accounting Standard AASB 1031 of the Australian Accounting Standards.