Budgets and rating resolutions

Councils are required to adopt a budget for each financial year, detailing the council’s budgeted income and expenditure. The budget is adopted at a budget meeting, where councils decide the rates and charges for the year.

In normal circumstances, the budget meeting is held in June of the previous financial year or July of the budget year.

To assist local governments comply with requirements for budgets and levying rates the department has prepared the following checklists and guidance:

• Budget checklist 2020–21 (PDF, 87KB)
• Rates and charges checklist 2020–21 (PDF, 150KB)
• Budget meeting checklist 2020–21 (PDF, 90KB)
• Guideline on equity and fairness in rating for Queensland local governments (PDF, 250KB).