Local Government Act 1993

The general manager must prepare estimates of the council's revenue and expenditure for each financial year.

Estimates are to contain details of the following:the estimated revenue of the council; the estimated expenditure of the council; the estimated borrowings by the council; the estimated capital works of the council; any other detail required by the Minister.

Estimates for a financial year must – be adopted by the council, with or without alteration, by absolute majority; and be adopted before 31 August in that financial year; and not be adopted more than one month before the start of that financial year.

A council may alter by absolute majority any estimate referred to in subsection (2) during the financial year.

A council may make adjustments to individual items within any estimate referred to in subsection (2) by a simple majority so long as the total amount of the estimate is not altered.

A council, by absolute majority, may authorise the general manager to make minor adjustments up to specified amounts to individual items within any estimate referred to in subsection (2) so long as the total amount of the estimate is not altered.

The general manager is to report any adjustment and an explanation of the adjustment at the first ordinary meeting of the council following the adjustment.