Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

LGAGOVA411A Mapping and Delivery Guide
Prepare accounts for rates

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency LGAGOVA411A - Prepare accounts for rates
Description This unit covers the preparation, checking and distribution of rates accounts and supplementary levies.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit supports the attainment of skills and knowledge required for competent workplace performance in councils of all sizes. Knowledge of the legislation and regulations within which councils must operate is essential. The unique nature of councils, as a tier of government directed by elected members and reflecting the needs of local communities, must be appropriately reflected.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites Prerequisite Unit/s
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Prepare rates accounts
  • Discounts, remissions, concessions and entitlements are validated and processed.
  • Accounts for rates and instalment advices are produced in predetermined format and the data included is correct.
  • Accounts are forwarded by the date required by statutory and council requirements.
  • Checks are made that the control accounts in the general ledger are reconciled.
       
Element: Check accuracy of rate notices
  • Checks are made that notices of sale and changes of address are as up to date as possible.
  • Random checks of individual assessments are conducted to ensure notices include correct information on property and applicable rates.
  • Ongoing checks are conducted against estimates to ensure predetermined income is correctly apportioned and accounted for.
  • Levy is reconciled to rateable land values, non-rateable values and property requiring supplementary levy.
       
Element: Issue supplementary levies
  • Affected property owners are advised that a supplementary levy will be issued.
  • Supplementary levies are scheduled to maximise cost effectiveness of issue and collection.
       
Element: Recommend improvements to systems
  • Suggestions for improvements to system are discussed with appropriate information technology or supervisory personnel.
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

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.

Relationship to other units(prerequisite or co-requisite units)

Prerequisite units: nil.

Co-requisite units: nil.

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.

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

This describes the essential skills and knowledge and their level, required for this unit

Required Skills

attention to detail

time management.

Required Knowledge

statutory requirements relating to issue of rate notices

council policy in regard to design and issue of rate notices

council policies relating to remissions, concessions and entitlements

basic accounting principles including reconciliation of ledger

clerical procedures

computer software.

Hidden text

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.

Hidden text

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
Discounts, remissions, concessions and entitlements are validated and processed. 
Accounts for rates and instalment advices are produced in predetermined format and the data included is correct. 
Accounts are forwarded by the date required by statutory and council requirements. 
Checks are made that the control accounts in the general ledger are reconciled. 
Checks are made that notices of sale and changes of address are as up to date as possible. 
Random checks of individual assessments are conducted to ensure notices include correct information on property and applicable rates. 
Ongoing checks are conducted against estimates to ensure predetermined income is correctly apportioned and accounted for. 
Levy is reconciled to rateable land values, non-rateable values and property requiring supplementary levy. 
Affected property owners are advised that a supplementary levy will be issued. 
Supplementary levies are scheduled to maximise cost effectiveness of issue and collection. 
Suggestions for improvements to system are discussed with appropriate information technology or supervisory personnel. 

Forms

Assessment Cover Sheet

LGAGOVA411A - Prepare accounts for rates
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

LGAGOVA411A - Prepare accounts for rates

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: