Reporting and publication requirements
Guidance on the reporting and publication requirements for councils relating to section 7.11 contribution, section 7.12 levies and planning agreements.
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Reporting is key to ensuring transparency and accountability. It facilitates monitoring and evaluation and allows councils, developers and the community to see the contributions collected and the status of infrastructure items being delivered.
This module outlines the reporting and publication requirements for councils. Other planning authorities have similar reporting and publication requirements that are not covered by this module and should refer to the relevant legislation.
Legislative requirements
Infrastructure contributions are subject to local government reporting provisions
Infrastructure contributions are subject to the same reporting provisions that apply to all other local government income and expenditure. This includes requirements around financial statements, annual reports and the Integrated Planning and Reporting Framework. More detail regarding these requirements can be found in the:
- Local Government Act 1993 – Accounting records, financial reports and auditing.
- Local Government (General) Regulation 2021 – Management and accountability.
Contributions also have specific reporting obligations
There are specific reporting obligations for infrastructure contributions under the EP&A Act and Regulation.
| Requirement | Council obligations | Legislation |
|---|---|---|
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Accounting records |
Keep accounting records that allow contributions funds to be distinguished from other funds held by council including specific accounting records for each contribution plan. |
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Local contributions register |
Keep a register containing information on each contribution received. This includes details of both the:
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Note to financial report |
Disclose certain information for each contributions plan in the notes to its annual financial report including opening and closing balances, all incoming and outgoing, and any outstanding obligations. Templates are provided by the Office of Local Government under Local Government Code of Accounting Practice and Financial Reporting – Section 1 – General Purpose Financial Statements |
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Annual reports |
Disclose in its annual report how contributions have been used or expended by project under each contributions plan. |
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Annual statement |
Prepare annual statements after each financial year for each contributions plan in force. The annual statement must include all the information from council’s contributions accounting records and notes to the annual financial report (ie all requirements under s218 (1), (2) &(3)). |
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Publication requirements |
Publish on the NSW Planning Portal and the council’s website:
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| Requirements | Council obligations | Legislation |
|---|---|---|
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Planning agreements register |
Keep a register of all planning agreements that apply to the council’s local government area, including ones to which the council is not a party. |
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Financial reporting |
Report on contributions received under planning agreements including money, land and works received as a note to annual financial statements. Templates are provided by the Office of Local Government under Local Government Code of Accounting Practice and Financial Reporting – Section 1 – General Purpose Financial Statements |
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Annual reports |
Disclose in its annual report information on compliance with and the effect of planning agreements the council has entered into. |
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Publication requirements |
Publish on the NSW Planning Portal and the council’s website:
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All repealed contributions plans should remain available as they may still be relevant for contribution obligations under existing consents granted when they were in force. However, the outdated version in the NSW Planning Portal should be replaced with the new version.
Contributions should be included in the Integrated Planning and Reporting Framework
The Integrated Planning and Reporting Framework allows councils to draw various plans together to understand the interactions and to get the best outcomes for their efforts by planning holistically for the future.
The implementation of a council’s contributions plans should be incorporated into all aspects of the Integrated Planning and Reporting Framework. This will provide transparency around what is being provided and certainty about when it will be provided. It will also enable councils to plan for the efficient delivery of infrastructure across the life of the plan and manage and monitor any risks.
Further information on the framework can be found on the Office of Local Government website.
Councils must make reporting documents available on their websites and the NSW Planning Portal. For local contributions and planning agreement registers, this requirement can be satisfied by uploading the document to the council’s website and providing a link to that site on the NSW Planning Portal. It is the responsibility of each council to keep the reporting and publication documents and links up to date.
Quick reference guides on how to upload content to the NSW Planning Portal are available in the Knowledge Management section of the portal under ‘infrastructure contributions’. You will need to be logged into your NSW Planning Portal account to access the guides and to upload your reporting documentation.
| Documents | Update frequency |
|---|---|
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Planning agreement registers |
Kept up to date on the council’s website as needed |
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Copies of planning agreements and explanatory notes |
Published whenever an agreement is entered into or amended |
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Local contributions registers |
Kept up to date on the council’s website as needed |
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Copies of all current contributions plans |
Published whenever a plan is adopted or amended |
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Current contribution rates under each plan |
Updated when existing contribution rates are indexed |
Templates
Councils can use any desired format their reporting requirements, as long as the minimum requirements in the EP&A Regulation are met. The templates below provide a suggested layout. The templates include the minimum requirements and some optional information councils may wish to include.
Contributions and planning agreement registers
Contributions plan annual report
Contributions rates templates for section 7.11 and section 7.12 plans
The templates are not mandatory to use.
Information on how to upload documents to the NSW Planning Portal can be found in the Knowledge Management - Infrastructure Contributions section once logged into an NSW Planning Portal account.