Queensland Consolidated Acts(1) The adoption of a budget, or an amendment, that does not comply with this section is void.
(2) Each budget of a local government--
(a) must be developed consistently with its corporate plan, operational plan and revenue policy; and
(b) must be clearly linked with the matters specified in the plans; and
(c) must comply with the Local Government Finance Standards; and
(d) must be accompanied by its revenue statement.
(3) A local government may, by resolution, amend its budget for a financial year at any time before the year ends.
(4) A local government may incur, for a purpose of genuine emergency or hardship, spending that is not authorised by its budget.