{"id":"tas:sr-2014-035","name":"Local Government (Content of Plans and Strategies) Order 2014","slug":"local-government-content-of-plans-and-strategies-order-2014","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"35 of 2014","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":187505,"registerId":"tas-tas:sr-2014-035-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Local Government (Content of Plans and Strategies) Order 2014](/view/html/inforce/2026-04-12/sr-2014-035) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> > (1)  In this order –\n> > \n> > > ***AASB 101*** means the *AASB 101- Presentation of Financial Statements (for for-profit entities)* –\n> > > \n> > > > > (a) published by the Australian Accounting Standards Board, as appointed by the Financial Reporting Council of the Commonwealth; and\n> > > > \n> > > > > (b) as amended or substituted from time to time;\n> > \n> > > ***Act*** means the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) ;\n> > \n> > > ***comprehensive income*** has the same meaning as *other comprehensive income* in the AASB 101;\n> > \n> > > ***comprehensive result*** has the same meaning as *total comprehensive income* in the AASB 101;\n> > \n> > > ***relevant asset*** means an asset within a class of assets specified in [clause 4](#GS4@EN) ;\n> > \n> > > ***underlying surplus or deficit*** means an amount that is the recurrent income (not including income received specifically for new or upgraded assets, physical resources received free of charge or other income of a capital nature) of a council for a financial year less the recurrent expenses of the council for the financial year.\n> \n> > (2)  The [Acts Interpretation Act 1931](/view/html/inforce/2026-04-12/act-1931-059) applies to the interpretation of this order as if it were by-laws.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Classes of assets","content":"### 4 Classes of assets\n\n> The following classes of assets are major assets for the purposes of [section 70B](/view/html/inforce/2026-04-12/act-1993-095#GS70B@EN) of the Act:\n> \n> > > (a) roads, bridges (including culverts) and traffic infrastructure;\n> > \n> > > (b) stormwater infrastructure;\n> > \n> > > (c) buildings;\n> > \n> > > (d) any other class of assets, except land, where the total value of all assets within that class held by the relevant council is 5% or more of the total asset base of that council.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Long-term financial management plan","content":"### 5 Long-term financial management plan\n\n> > (1)  In this clause –\n> > \n> > > ***long-term financial management plan of a council***, means a long-term financial management plan prepared by the council in accordance with [section 70](/view/html/inforce/2026-04-12/act-1993-095#GS70@EN) of the Act.\n> \n> > (2)  A long-term financial management plan of a council is required to include the following matters:\n> > \n> > > > (a) the estimated revenues and expenses for each financial year of the plan, including the revenues and expenses in relation to each of the following matters:\n> > > > \n> > > > > > (i) all capital works;\n> > > > > \n> > > > > > (ii) all capital expenditure;\n> > > > > \n> > > > > > (iii) all asset management requirements identified, as required under [clause 7(2)(b)](#GS7@Gs2@Hpb@EN) , in the long-term strategic asset management plan;\n> > > \n> > > > (b) for each financial year of the plan, a statement of comprehensive income, including estimates of –\n> > > > \n> > > > > > (i) recurrent revenue; and\n> > > > > \n> > > > > > (ii) recurrent expenses; and\n> > > > > \n> > > > > > (iii) underlying surplus or deficit; and\n> > > > > \n> > > > > > (iv) net surplus or net deficit; and\n> > > > > \n> > > > > > (v) comprehensive result;\n> > > \n> > > > (c) for each financial year of the plan, a statement of financial position, including estimates of –\n> > > > \n> > > > > > (i) current and non-current assets; and\n> > > > > \n> > > > > > (ii) current and non-current liabilities; and\n> > > > > \n> > > > > > (iii) net assets; and\n> > > > > \n> > > > > > (iv) equity, including reserves;\n> > > \n> > > > (d) for each financial year of the plan, a cash flow statement, including estimates of –\n> > > > \n> > > > > > (i) receipts, payments, dividends and net cash from operational activities, financial activities including loan borrowings, and investment activities; and\n> > > > > \n> > > > > > (ii) net increases or net decreases in cash held; and\n> > > > > \n> > > > > > (iii) cash and cash equivalents held at the beginning of the period; and\n> > > > > \n> > > > > > (iv) cash and cash equivalents held at the end of the period;\n> > > \n> > > > (e) a description of the financial management strategies to be adopted by the council, including financial targets and their rationale;\n> > > \n> > > > (f) a comparison of projected financial performance against targets (determined by the council) for financial indicators, including those indicators specified in an order made under [section 84(2A)](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2A@EN) of the Act, for each financial year included in the long-term financial plan;\n> > > \n> > > > (g) all assumptions used in the development of the estimates referred to in [paragraphs (a)](#GS5@Gs2@Hpa@EN) , [(b)](#GS5@Gs2@Hpb@EN) , [(c)](#GS5@Gs2@Hpc@EN) and [(d)](#GS5@Gs2@Hpd@EN) .\n> \n> > (3)  For the purposes of [subclause (2)(d)(i)](#GS5@Gs2@Hpd@Hqi@EN) , the estimates are to include separate estimates in respect of renewal, upgrade and new capital expenditure in relation to the activities referred to in that clause.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Financial management strategy","content":"### 6 Financial management strategy\n\n> > (1)  In this clause –\n> > \n> > > ***financial management strategy of a council*** means a financial management strategy prepared by the council in accordance with [section 70A](/view/html/inforce/2026-04-12/act-1993-095#GS70A@EN) of the Act.\n> \n> > (2)  A financial management strategy of a council is required to include the following matters:\n> > \n> > > > (a) an overview of the purpose and intent of the strategy;\n> > > \n> > > > (b) the financial principles that are to guide the determination of the financial management strategies;\n> > > \n> > > > (c) the key financial management strategies that are to be employed;\n> > > \n> > > > (d) the financial aims and targets of the council.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Long-term strategic asset management plan","content":"### 7 Long-term strategic asset management plan\n\n> > (1)  In this clause –\n> > \n> > > ***long-term strategic asset management plan of a council*** means a long-term strategic asset management plan prepared by the council in accordance with [section 70B](/view/html/inforce/2026-04-12/act-1993-095#GS70B@EN) of the Act;\n> > \n> > > ***subclass*** means a subclass of a class of assets specified in [clause 4](#GS4@EN) .\n> \n> > (2)  A long-term strategic asset management plan of a council is required to include the following matters:\n> > \n> > > > (a) an overview, including the details of the classes of assets and subclasses covered by the plan and the quantitative data that the plan presents in respect of those classes of assets and subclasses;\n> > > \n> > > > (b) information about relevant assets, including capital expenditure requirements for renewing and upgrading existing relevant assets, and the provision of new relevant assets over the term of that plan;\n> > > \n> > > > (c) the current estimated or required service levels for the relevant assets;\n> > > \n> > > > (d) the actual service levels being achieved for the relevant assets;\n> > > \n> > > > (e) the future relevant asset requirements and capital works programs;\n> > > \n> > > > (f) the known areas for expansion of relevant assets or possible areas for expansion of relevant assets, including –\n> > > > \n> > > > > > (i) potential acquisition dates for those assets; and\n> > > > > \n> > > > > > (ii) cost estimates for those assets; and\n> > > > > \n> > > > > > (iii) impact on service levels expected due to the acquisition of those assets; and\n> > > > > \n> > > > > > (iv) asset lifecycles of those assets; and\n> > > > > \n> > > > > > (v) financial considerations in relation to the acquisition and service of those assets;\n> > > \n> > > > (g) the asset lifecycle management and financial considerations, including –\n> > > > \n> > > > > > (i) expected period of usefulness; and\n> > > > > \n> > > > > > (ii) a total valuation of all relevant assets in each class of assets; and\n> > > > > \n> > > > > > (iii) a total valuation of all relevant assets in each subclass; and\n> > > > > \n> > > > > > (iv) maintenance activities for each relevant asset; and\n> > > > > \n> > > > > > (v) renewal or replacement plans for each relevant asset; and\n> > > > > \n> > > > > > (vi) acquisition of new relevant assets; and\n> > > > > \n> > > > > > (vii) disposal of relevant assets; and\n> > > > > \n> > > > > > (viii) risk management in relation to relevant assets;\n> > > \n> > > > (h) details of the standards and guidelines used to make decisions on the management of relevant assets;\n> > > \n> > > > (i) areas for improvement and monitoring in relation to relevant assets, including –\n> > > > \n> > > > > > (i) identification of any known issues with the quality of the data regarding relevant assets; and\n> > > > > \n> > > > > > (ii) forecasts or estimates in relation to relevant assets; and\n> > > > > \n> > > > > > (iii) actions to mitigate the known issues referred to in [subparagraph (i)](#GS7@Gs2@Hpi@Hqi@EN) ; and\n> > > > > \n> > > > > > (iv) a commentary on the reliability of the estimates contained within the plan.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Asset management policy","content":"### 8 Asset management policy\n\n> > (1)  In this clause –\n> > \n> > > ***asset management policy of a council*** means an asset management policy prepared by the council in accordance with [section 70C](/view/html/inforce/2026-04-12/act-1993-095#GS70C@EN) of the Act;\n> > \n> > > ***whole of life costing*** means the calculation of the total cost of an asset throughout its life including planning, design, construction, acquisition, operation, maintenance, rehabilitation and disposal costs.\n> \n> > (2)  An asset management policy of a council is required to include the following matters:\n> > \n> > > > (a) the council's goals and objectives for asset management to facilitate delivery of services;\n> > > \n> > > > (b) the principles, requirements and other matters relating to the management of relevant assets including –\n> > > > \n> > > > > > (i) agreed service levels; and\n> > > > > \n> > > > > > (ii) information on those assets; and\n> > > > > \n> > > > > > (iii) resourcing for those assets; and\n> > > > > \n> > > > > > (iv) compliance with all applicable legislation; and\n> > > > > \n> > > > > > (v) continual improvement of the management of those assets; and\n> > > > > \n> > > > > > (vi) the promotion of sustainability and community resilience; and\n> > > > > \n> > > > > > (vii) planning for climate change adaptation and mitigation; and\n> > > > > \n> > > > > > (viii) the adoption of whole of life costing;\n> > > \n> > > > (c) the assignment of responsibility for service delivery and for the management of relevant assets.","sortOrder":7},{"sectionNumber":"9","sectionType":"section","heading":"Asset management strategy","content":"### 9 Asset management strategy\n\n> > (1)  In this clause –\n> > \n> > > ***asset management policy of a council*** means an asset management policy prepared by the council in accordance with [section 70C](/view/html/inforce/2026-04-12/act-1993-095#GS70C@EN) of the Act;\n> > \n> > > ***asset management strategy of a council*** means an asset management strategy prepared by the council in accordance with [section 70D](/view/html/inforce/2026-04-12/act-1993-095#GS70D@EN) of the Act;\n> > \n> > > ***minimum core level of asset maturity and competence*** means the minimum level of maturity and competence in respect of an asset required for the purposes of the *Local Government Financial Sustainability Nationally Consistent Frameworks* published by the Local Government and Planning Ministers’ Council in May 2007, as amended or substituted from time to time;\n> > \n> > > ***strategic plan of a council*** means a strategic plan prepared by the council in accordance with [section 66](/view/html/inforce/2026-04-12/act-1993-095#GS66@EN) of the Act.\n> \n> > (2)  An asset management strategy of a council is required to include the following matters:\n> > \n> > > > (a) an outline of all existing assets, and the services provided by the use of those assets;\n> > > \n> > > > (b) an outline of the condition of each existing asset, including financial status and the estimated costs related to the acquisition and use of the asset during its lifecycle;\n> > > \n> > > > (c) details of the goals and objectives of the council relating to the delivery of services provided by the use of its assets;\n> > > \n> > > > (d) details of the asset management strategies of the council to be implemented to enable the objectives of the strategic plan of the council and the assets management policy of the council to be achieved;\n> > > \n> > > > (e) a plan for the improvement of asset management, detailing the program of tasks to be completed and the resources required to achieve the relevant minimum core level of asset maturity and competence required in respect of the asset.\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 19 February 2014\n\nThis order is administered Department of Premier and Cabinet.","sortOrder":8}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"The order specifies content requirements for plans and strategies required under the Local Government Act but does not, on its face, expand or narrow which councils are subject to those Act provisions. It prescribes additional reporting detail and definitions rather than changing the statutory scope of coverage."},"complexity_factors":["Detailed prescribed content across multiple plan types (cl.5–9)","Cross-references to the Local Government Act 1993 and AASB 101 for definitions and duties (cl.3, general)","Technical financial reporting requirements (statement of comprehensive income, cash flow, balance sheet items) (cl.5(2)(b)–(d))","Asset classification rule with a quantitative threshold (5% of asset base) that affects scope of ‘relevant assets’ (cl.4)","Mandated asset lifecycle, valuation and risk disclosures increasing data and modelling needs (cl.7(g)–(i))","Explicit requirement to state assumptions and to separate renewal, upgrade and new capital estimates (cl.5(2)(g), cl.5(3))","Interplay between council-determined targets and required comparison/reporting increases implementation discretion and reporting complexity (cl.5(2)(e)–(f))","References to external standards and frameworks (minimum core level of asset maturity) that may require alignment or translation (cl.9(1))"],"plain_english_summary":"This order sets out exactly what information local councils must put into their long‑term financial plans, financial management strategies and asset management documents. It names major asset classes (roads, stormwater, buildings and any class constituting 5%+ of a council’s asset base) and ties key accounting terms to AASB 101.\n\nMechanically, councils must disclose forecasts for income, expenses, cash flows, capital works, asset lifecycles, service levels, assumptions and risk/valuation matters. Councils pay the compliance costs, retain discretion over targets and assumptions, and must publish the specified disclosures."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The Order remains tightly focused on its original purpose: prescribing content requirements for council financial and asset management plans. It has not expanded beyond this administrative specification function."},"complexity_factors":["Multiple nested definitions (definitions within definitions, e.g. 'comprehensive income' refers to 'other comprehensive income' in AASB 101)","Extensive cross-referencing to the Local Government Act 1993 (at least 8 distinct section references)","External document incorporation by reference (AASB 101 accounting standard and the 2007 National Framework)","Detailed prescriptive lists with multiple sub-levels (up to 4 levels of nesting in clauses 5 and 7)","Technical accounting terminology requiring financial expertise (statements of comprehensive income, equity, cash flow statements)","Threshold test for asset classes requiring valuation calculations (5% of total asset base)"],"plain_english_summary":"**What this legislation does:**\n\nThis Order tells Tasmanian local councils exactly what they must include in five key planning documents that govern how they manage money and physical assets (like roads, bridges, buildings and stormwater systems).\n\n**Who it affects:**\n\n- **Tasmanian local councils** — they must follow these rules when preparing their financial and asset management plans.\n- **Council staff and elected members** — they use these documents to make decisions about spending, maintenance, and infrastructure.\n- **Ratepayers and residents** — these plans determine how well local roads, drains and public buildings are maintained and whether councils stay financially sustainable.\n\n**The five documents covered:**\n\n1. **Long-term financial management plan** (10+ year money forecast) — must include detailed estimates of revenue, expenses, cash flows, and financial targets.\n\n2. **Financial management strategy** — must explain the council's financial principles, strategies and aims.\n\n3. **Long-term strategic asset management plan** — must cover major assets (roads, bridges, buildings, stormwater, plus any asset class worth 5%+ of the council's total assets). Must include service levels, lifecycle costs, renewal plans, and risk management.\n\n4. **Asset management policy** — must set goals for managing assets, including climate change planning, sustainability, and \"whole of life costing\" (counting all costs from building to disposal).\n\n5. **Asset management strategy** — must outline existing assets, their condition, and a plan to reach minimum competency standards.\n\n**Why it matters:**\n\nCouncils own billions of dollars in infrastructure. This Order ensures they can't hide financial problems or neglect maintenance. It forces transparency about whether roads and drains are actually being kept in good condition, and requires councils to plan for climate change and long-term costs rather than just short-term budgets."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available information, the order appears to have remained in its original form since commencement on 19 February 2014, with no substantive amendments recorded. Its scope — prescribing the required content of local government plans and strategies in Tasmania — appears consistent with its original intent."},"complexity_factors":["Limited legislative text was provided — only status and header information, preventing full substantive analysis","Operates as subordinate legislation (a statutory order) made under a parent Act, requiring understanding of that broader legislative framework","Applies specifically to Tasmania's local government structure, which requires familiarity with that system","Content requirements for planning documents can involve cross-referencing multiple standards and obligations","Has remained unamended since 2014, suggesting relative simplicity and stability"],"plain_english_summary":"This Tasmanian government order prescribes the mandatory content local councils must include in their strategic and operational planning documents. It binds all Tasmanian councils, shaping what ratepayers and residents can expect to see in long‑term and annual plans. The order creates minimum content standards to promote consistency and accountability in council planning and reporting."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/local-government-content-of-plans-and-strategies-order-2014","history":"/api/acts/local-government-content-of-plans-and-strategies-order-2014/history","analysis":"/api/acts/local-government-content-of-plans-and-strategies-order-2014/analysis","conflicts":"/api/acts/local-government-content-of-plans-and-strategies-order-2014/conflicts","importantCases":"/api/acts/local-government-content-of-plans-and-strategies-order-2014/important-cases","documents":"/api/acts/local-government-content-of-plans-and-strategies-order-2014/documents"}}