Unit of competency Outline
Date retreived
22/07/2026 10:01 PM AWST
22/07/2026 10:01 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Prepare accounts for rates
Prepare accounts for rates
Unit of competency
National Code
LGAGOVA411A
LGAGOVA411A
State Code
C4317
C4317
TGA Status
Deleted
Deleted
DTWD Status
Deleted
Deleted
State Implementation and Classification
Approved Date
25/01/2002
Field of Education
080901 - Secretarial And Clerical Studies
Original Release Date
25/01/2002
Nominal Hours
40
Description
This unit covers the preparation, checking and distribution of rates accounts and supplementary levies.
Notes
Elements and Performance Criteria
1 Prepare rates accounts
- 1.1 Discounts, remissions, concessions and entitlements are validated and processed.
- 1.2 Accounts for rates and instalment advices are produced in predetermined format and the data included is correct.
- 1.3 Accounts are forwarded by the date required by statutory and council requirements.
- 1.4 Checks are made that the control accounts in the general ledger are reconciled.
2 Check accuracy of rate notices
- 2.1 Checks are made that notices of sale and changes of address are as up to date as possible.
- 2.2 Random checks of individual assessments are conducted to ensure notices include correct information on property and applicable rates.
- 2.3 Ongoing checks are conducted against estimates to ensure predetermined income is correctly apportioned and accounted for.
- 2.4 Levy is reconciled to rateable land values, non-rateable values and property requiring supplementary levy.
3 Issue supplementary levies
- 3.1 Affected property owners are advised that a supplementary levy will be issued.
- 3.2 Supplementary levies are scheduled to maximise cost effectiveness of issue and collection.
4 Recommend improvements to systems
- 4.1 Suggestions for improvements to system are discussed with appropriate information technology or supervisory personnel.
The Range Statement relates to the Unit of Competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording in the Performance Criteria is detailed below.
Rate notices may:
be produced within the council or by external agencies
Regulations and legislation may include:
local government acts and regulations
Rating revenue may include:
general rates
ordinary rates
special rates
ad valorem rates
minimum rates
base amounts
annual charges for domestic waste management
other annual charges such as water supply and/or sewerage services
waste management services
other services
charges for actual use of a service
discounts
remissions
concessions (pensioner and other)
differential rates
Discounts, remissions, concessions and entitlements may:
be granted by the state or territory government or council
Statutory requirements may include:
information to be included in the rate notices
deadline for sending out rate notices
Council policy may include:
earlier deadline than statute requires
additional information to be included
extra charges on overdue rates determined by Minister and adopted by council
Rate notices may:
be produced within the council or by external agencies
Regulations and legislation may include:
local government acts and regulations
Rating revenue may include:
general rates
ordinary rates
special rates
ad valorem rates
minimum rates
base amounts
annual charges for domestic waste management
other annual charges such as water supply and/or sewerage services
waste management services
other services
charges for actual use of a service
discounts
remissions
concessions (pensioner and other)
differential rates
Discounts, remissions, concessions and entitlements may:
be granted by the state or territory government or council
Statutory requirements may include:
information to be included in the rate notices
deadline for sending out rate notices
Council policy may include:
earlier deadline than statute requires
additional information to be included
extra charges on overdue rates determined by Minister and adopted by council
Overview of assessment requirements
A person who demonstrates competency in this unit will be able to perform the outcomes described in the Elements to the required performance level detailed in the Performance Criteria. The knowledge and skill requirements described in the Range Statement must also be demonstrated. For example, knowledge of the legislative framework and safe work practices that underpin the performance of the unit are also required to be demonstrated.
Critical aspects of evidence to be considered
Predetermined income is correctly apportioned and accounted for.
Appropriate checks of rate notices during printing are conducted.
General ledger is reconciled.
Cost effective send out of supplementary notices is undertaken.
Percentage collections are received.
Context of assessment
On the job or in a simulated workplace environment.
Method of assessment
The following assessment methods are suggested:
observation of the learner performing a range of workplace tasks over sufficient time to demonstrate handling of a range of contingencies
written and/or oral questioning to assess knowledge and understanding
completion of workplace documentation
third-party reports from experienced practitioners
completion of self-paced learning materials including personal reflection and feedback from trainer, coach or supervisor.
Evidence required for demonstration of consistent performance
Evidence will need to be gathered across a range of variables over a period of time including end of financial year.
Resource implications
Access to a workplace or simulated case study that provides the following resources:
computer software
council policies and procedures
legislation
accounting information and materials.
A person who demonstrates competency in this unit will be able to perform the outcomes described in the Elements to the required performance level detailed in the Performance Criteria. The knowledge and skill requirements described in the Range Statement must also be demonstrated. For example, knowledge of the legislative framework and safe work practices that underpin the performance of the unit are also required to be demonstrated.
Critical aspects of evidence to be considered
Predetermined income is correctly apportioned and accounted for.
Appropriate checks of rate notices during printing are conducted.
General ledger is reconciled.
Cost effective send out of supplementary notices is undertaken.
Percentage collections are received.
Context of assessment
On the job or in a simulated workplace environment.
Method of assessment
The following assessment methods are suggested:
observation of the learner performing a range of workplace tasks over sufficient time to demonstrate handling of a range of contingencies
written and/or oral questioning to assess knowledge and understanding
completion of workplace documentation
third-party reports from experienced practitioners
completion of self-paced learning materials including personal reflection and feedback from trainer, coach or supervisor.
Evidence required for demonstration of consistent performance
Evidence will need to be gathered across a range of variables over a period of time including end of financial year.
Resource implications
Access to a workplace or simulated case study that provides the following resources:
computer software
council policies and procedures
legislation
accounting information and materials.
No information
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