Adopted 26th June 2012 - Indigo Shire Council - Victorian Government

INDIGO SHIRE

Draft Budget Report 2012-13

Indigo A great place to live, work and visit

Indigo Shire Council - 2012-13 Budget Adopted 26th June 2012

Contents Mayor’s Introduction................................................................................................................... 3 Chief Executive Officer’s summary........................................................................................... 5 Budget processes .......................................................................................................................... 9 1. Linkage to the Council Plan.................................................................................................. 10 2. Activities, initiatives and key strategic activities............................................................... 12 3. Budget influences................................................................................................................... 20 4. Analysis of operating Budget............................................................................................... 25 5. Analysis of Budgeted cash position .................................................................................... 31 6. Analysis of Capital Budget ................................................................................................... 33 7. Analysis of Budgeted financial position ............................................................................. 35 8. Strategic Resources Plan and key financial indicators...................................................... 38 9. Rating strategy........................................................................................................................ 41 10. Other strategies..................................................................................................................... 45 Appendices ................................................................................................................................. 49 Appendix A............................................................................................................................ 50 Appendix B ............................................................................................................................ 56 Appendix C............................................................................................................................ 61 Appendix D............................................................................................................................ 65 Appendix E ............................................................................................................................ 68

Indigo Shire Council - 2012-13 Budget Adopted 26th June 2012

Mayor’s Introduction The Indigo Shire continues to remain in a strong financial position, with sustainable levels of borrowing and sound financial management, incorporating a generally conservative outlook. We are responsive to community needs while maintaining important core Council functions, with many human and financial resources committed to areas like maintaining our Roads, Parks & Gardens, Pools, Community Care, Planning and Building Services. The Budget for 2012/13 provides the financial support to undertake and complete the Council’s strategic objectives that have been outlined in the community driven-Council Plan. The task of trying to accommodate the myriad requests across our diverse Shire is a challenge that is increasingly being driven by strategic plans and not the whim of Council. So while we have implemented a number of strategies and plans over the life of this Council the funds allocated from this budget will allow staff to continue to get on with doing the job. There are significant expectations of Council and cost pressures that we face are often far in excess of that in the average household, we are not immune from cost increases and have only limited ability to maintain the services provided. The rate increase proposed in this Budget of 6.0% has been kept in line with the previously adopted Strategic Resources Plan that is incorporated in the Council Plan. In addition to maintaining existing service levels, the proposed Budget includes a number of initiatives as well as full year support for initiatives commenced during the 2011/12 year. These include: • • • • • • •

Funding for a foreman to support the outdoor staff Additional funding of $100,000 to be directed towards tree management and drainage services A part-time Customer Service administration role within the Operations team to provide support to the outdoor staff in managing and addressing incidents and problems raised by ratepayers The Community Strengthening program, to ensure that some of the resources and program are maintained beyond August of 2012 once the grant funding has finished The retention of an Economic Development staff member after grant funding ceases in December 2012. This program was responsible for initiatives such as the successful Buy Local campaign A new trainee position has been funded within the Beechworth Visitor Information Centre to support the sustained increase in Tourist numbers to the area Ongoing funding for two trainees, one within the Road Maintenance team and the other within Parks & Gardens/Tree Management.

The total Capital Works program for 2012-13 will be $10.61 million. The commencement of the construction of the Council office accommodation project will be the largest single project within the 2012-13 Capital Works program. With the adoption of our five key asset management plans we are focusing on maintaining and renewing assets before looking to develop new ones. Some highlights of the Capital Works program include: • • • • • • • • • • • •

Solar heating for the Rutherglen swimming pool Painting of the pool shells and other renewal works at most of the other Council owned pools Water supply and car parking for the Kergunyah Hall Sealing of the car park at the rear of the Chiltern IGA and the installation of bollards and a kiosk Chiltern Hall and Senior Citizens buildings renewal works and repainting Fence renewal next to the Chiltern Post Office and the Visitor Information Centre Stage 2 of the Chiltern floodway improvements program Rutherglen Wine Centre toilet renewal Yackandandah Courthouse rising damp repairs and renewal works Installation of a disabled access ramp at the Yackandandah kindergarten Reconstruction of the Barnawartha – Howlong Road Drainage improvement works at Wahgunyah, Rutherglen and Beechworth

Indigo Shire Council – 2012-13 Budget Adopted 26th June 2012

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• • • • •

Kerb and channel replacements for 10 separate streets across five towns within the Shire Three footpath renewal projects across three separate towns within the Shire Purchase of two defibrillators Continuation of the annual resealing and gravel road re-sheeting program Upgrade and renewal at the Rutherglen kindergarten.

I would like to sincerely thank Council staff for their efforts in developing this Budget document. Not only are there legislative requirements on its content and timing, it is very difficult to make assumptions and predictions about what might occur in the future. It is always a time-consuming but essential part of our annual work. I encourage and invite community members to review the Budget and provide submissions as per the Local Government Act, section 223, as it aids the Council’s decision-making process.

Cr Larry Goldsworthy Mayor


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Chief Executive Officer’s summary Council has prepared a Budget for the 2012-13 financial year which seeks to balance the demand for services and infrastructure with the community’s capacity to pay. Key Budget information is provided below about the rate increase, operating result, service levels, cash and investments, capital works, financial position, financial sustainability and key strategic activities of the Council.

1. Rates 10.0

% rate increase

8.0 6.0 5.8

6.00

6.0

A2010/11

F2011/12

B2012/13

6.0

6.0

6.0

4.0 2.0 0.0 SRP2013/14 SRP2014/15 SRP2015/16

F = Forecast B = Budget

It is proposed that general rates increase by 6.0% for the 2012-13 year, raising total rates and charges of $12.17 million, including $0.061 million generated from supplementary rates. Of the 6.0% increase, approximately 5.0% will go toward maintaining service levels and meeting the cost of a number of external influences affecting the operating Budget including increased levels of depreciation and enterprise agreement commitments. The remaining increase will go toward capital works to address the asset renewal needs of the shire. This rate increase is in line with Council’s Strategic Resources Plan and Council Plan. (The rate increase for the 2011-12 year was also 6.0%). As can be seen from the following table provided by CT Management and based on data supplied by the Victorian Auditor General’s Office, Indigo Shire had the lowest Rates & Charges per assessment in 2011 for all Councils in the Small Rural category. We expect this position to be maintained into the 2012-13 year.

Source: CT Management


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2. Operating result 6.00 5.00

5.22

surplus / -deficit $M

4.00 3.00 2.75

2.00

2.21

2.13

1.00

1.15

0.60

0.00 -1.00 A2010/11

F2011/12

B2012/13

SRP2013/14 SRP2014/15 SRP2015/16

The expected operating result for the 2012-13 year is a surplus of $1.15 million, which is a decrease of $4.08 million over 2011-12. This sizable decline in operating result is mainly due to a number of grants relating to the 2012-13 Budget year being received and recognised as income in the 2011-12 financial year. Further explanation is available within section 4 of this budget document.

3. Cash and investments 8.0

cash on hand $M

6.0 5.49 4.0 3.97

4.43

4.41

SRP2014/15

SRP2015/16

3.15 2.0

2.47

0.0 A2010/11

F2011/12

B2012/13

SRP2013/14

Cash and investments are expected to decrease by $3.01 million during the year to $2.47 million as at 30 June 2013. This is again due to a number of grants relating to the 2012-13 Budget year being received and recognised as income in the 2011-12 financial year.


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4. Capital works

capital works $M

15.0

10.0 9.91

10.61 9.00

7.73

7.13

5.0

6.97

0.0 A2010/11

F2011/12

B2012/13

SRP2013/14 SRP2014/15 SRP2015/16

The capital works program for the 2012-13 year is expected to be $10.61 million of which $0.22 million relates to projects which will be carried forward from the 2011-12 year. The carried forward component is fully funded from the 2011-12 Budget. Of the $10.61 million funding required for the Capital Works program, $3.2 million will come from Council operations, $4.2 million from external grants and contributions, $1.0 million from new loans and the balance from a combination of Reserves and proceeds from sale of assets.

5. Financial position 6.00

working capital $M

5.00

5.43

4.00 3.00

3.93

4.00

3.81

SRP2015

SRP2016

3.00

2.00

2.46

1.00 0.00 -1.00 A2011

F2012

B2013

SRP2014

The financial position is expected to improve with net assets (net worth) to increase by $2.15 million to $ 184.11 million driven by the year’s operating surplus and asset revaluations. Net current assets (working capital) will reduce by $2.96 million to $2.46 million as at 30 June 2013. This is mainly due to the use of grants received late in 2011-12 which relate to the 2012-13 financial year activities and planned to be expended on both Operational and Capital project activities during the budget year.


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6. Financial sustainability

underlying surplus / -deficit $M

1 -1

-1.01 -1.42

-1.42

-2

-1.80

-3

-3.03

-4 F2011/12

B2012/13

SRP2013/14

SRP2014/15

SRP2015/16

A high level Strategic Resources Plan for the years 2012-13 to 2015-16 has been developed to assist Council in adopting a Budget within a longer term prudent financial framework. The key objective of the Plan is financial sustainability in the medium to long term, while still achieving the Council’s strategic objectives as specified in the Council Plan. While the Plan projects that Council's operating result will remain in surplus during most of the next four years, the underlying result, which is a measure of financial sustainability, remains in deficit over the four-year period. However, as can be seen from the above graph, the Underlying Position is trending towards breakeven each year over the SRP timeframe. The worsened Underlying position for the 2012-13 Budget year is the product of a number of Capital and Operating grants being received and recognised as income in the 2011-12 financial year which relate to the 2012-13 budget year.

7. Strategic objectives 10.00 9.65 8.97

net cost $M

8.00 6.00 4.00 2.00 1.76

2.31

1.79

0.80

1.54

2.21

0.00 Leadership & People

Managing our Built Growing Our Environment Economic Propsperity 2011/12F

Developing Sustainable Communities

2012/13 B

The Annual Budget includes a range of activities and initiatives to be funded that will contribute to achieving the strategic objectives specified in the Council Plan. The above graph shows the level of funding allocated in the Budget to achieve the strategic objectives as set out in the Council Plan for the 2012-13 year. This Budget has been developed through a rigorous process of consultation and review and management endorses it as financially responsible. More detailed Budget information is available throughout this document.

Brendan McGrath Chief Executive Officer


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Budget processes This section lists the Budget processes to be undertaken in order to adopt the Budget in accordance with the Local Government Act and Regulations. Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget is required to include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations which support the Act. The 2012-13 budget, which is included in this report, is for the year 1 July 2012 to 30 June 2013 and is prepared in accordance with the Act and Regulations. The budget includes standard statements being a budgeted Income Statement, Balance Sheet, Cash Flows and Capital Works. These statements have been prepared for the year ended 30 June 2013 in accordance with the Act and Regulations, and consistent with the annual financial statements which are prepared in accordance with Accounting Standards. The budget also includes detailed information about the rates and charges to be levied, the capital works program to be undertaken and other financial information, which Council requires in order to make an informed decision about the adoption of the budget. The preparation of the Budget begins in February each year when several briefing meetings are held with Councillors to gather high level budget parameters. Council officers prepare detailed operating and capital components of the Annual Budget during February and March. In the month of April a draft consolidated Budget is prepared. Several iterations are considered by both Council executive staff and Councillors at informal briefing meetings. During May a ‘proposed’ Budget is prepared, in accordance with the Act and approved in principle at the May Council Meeting. Council is then required to give public notice that it intends to adopt the Budget. It must give 28 days notice of its intention to adopt the proposed Budget and make the Budget available for inspection at its offices and on its web site. A person has a right to make a submission on any proposal contained in the Budget and any submission must be considered before adoption of the Budget by Council. Budget submission may be made publically available as part of the Council report to consider Budget submissions. The final step is for Council to adopt the Budget after receiving and considering any submissions from interested parties. The Budget is required to be adopted and a copy submitted to the Minister by 31 August each year. The key dates for the Budget process are summarised below: Budget process 1. Officers prepare operating and capital Budgets

Timing Feb -Mar

2. Council considers draft Budgets at informal briefings

Feb – May

3. Proposed Budget submitted to Council for approval

May

4. Public notice advising intention to adopt Budget

May

5. Budget available for public inspection and comment

May - June

6. Submissions period closes (28 days)

June

7. Submissions considered by Council/Committee

June

8. Budget and submissions presented to Council for adoption

June

9. Copy of adopted Budget submitted to the Minister

July


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1. Linkage to the Council Plan This section describes how the Indigo Shire Annual Budget links to the achievement of the Council Plan within an overall planning framework. This framework guides the Council in identifying community needs and aspirations over the medium term (Council Plan 2012/2015) and short term (Annual Budget 2012/2013) and then holding itself accountable (Audited Statements).

1.1 Strategic planning framework The Strategic Resources Plan (SRP), included in the Council Plan summarises the financial and nonfinancial impacts of the objectives and strategies and determines the sustainability of these objectives and strategies. The Annual Budget is then framed within the Strategic Resources Plan, taking into account the activities and initiatives included in the Annual Budget which contribute to achieving the strategic objectives specified in the Council Plan. The diagram below depicts the strategic planning framework of Council.

Long term planning

2030 Vision

CommunityVision, Vision, Community Mission, Mission,Values Values Long Long Term TermFinancial FinancialPlan Pln Asset Asset Management ManagementPlan Plan

Council Plan

Strategic objectives Strategic objectives Strategies Strategies Strategic Strategicindicators indicators Strategic Strategicresource resourceplan plan

(10 Years +)

Medium term planning & sustainability (4 Years)

Short term planning

(incl. standard statements)

Budget Budge t

Standard Standardstatements statements Activities Activities&&initiatives initiatives Key Key strategic strategicactivities activities Other Other information information

Audited Audited Statements

Standard Standardstatements statements Financial Financialstatements statements Performance Performancestatement statement

(12 Months)

Accountability (Year End)

The timing of each component of the planning framework is critical to the successful achievement of the planned outcomes. The Council Plan, including the Strategic Resources Plan, is required to be completed by 30 June following a general election and is reviewed each year by February to ensure that there is sufficient time for officers to develop their Activities and Initiatives and Key Strategic Activities in draft form prior to the commencement of the Annual Budget process in March. It also allows time for targets to be established during the Strategic Resources Planning process to guide the preparation of the Annual Budget.

1.2 Our purpose Our vision INDIGO: A great place to live, work and visit.

Our mission To support and develop a sustainable, thriving and resilient community through leadership and partnerships


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Our values • Leadership - We will provide progressive, caring and innovative leadership • Honesty & Integrity - All our actions will be based on sound information, trust, fairness and equity • Respect - We will listen to, and value the ideas and feedback from our community • Community Involvement - We value and encourage participation in both council and community life • Professionalism and Teamwork – Councillors and employees will be appropriately skilled and committed to working as a team • Accountability - We are accountable to our community to provide the best possible outcomes within the resources that are available.

1.3 Strategic objectives The Council delivers a diverse range of activities and initiatives under a number of major service categories. Each contributes to the achievement of one of the four Strategic Objectives as set out in the Council Plan for the years 2012/2015. The following table lists the four upper level or Strategic Objectives as described in the Council Plan. Strategic Objective

Description

1.Leadership of our people and community

Provides for the good governance of the organisation, the maintenance and building of a positive customer service culture, enhancing our communications based on sound and innovative techniques, and the fostering of improved community involvement in Council decision making. Protect the Shire’s heritage assets, improve the quality and long term sustainability of the built environment, manage and maintain to a high standard assets critical to our economic prosperity, ensure waste management systems are ecologically and financially sustainable, provide for ecologically sustainable waste management systems, maintain and enhance our parks, gardens, and open spaces, build a network of safe roads, expand and promote the bicycle and pedestrian network, and ensure flood management structures and strategies minimise flooding to properties. Optimise our financial sustainability, plan for effective minimisation of Government cost shifting, encourage and facilitate appropriate economic growth and employment opportunities, maintain a broad and diverse cross section of demographic ages and cultures within our communities, encourage and facilitate growth of the Shire’s tourism industry, help maintain a sound base for the growth of the primary production sectors in the municipality, foster economic development, and support for festivals and events. Provide effective and efficient community strengthening and care service delivery, provide a safe environment for our community, protect and enhance the Shire’s natural environment, promote and manage appropriate land use and sustainable development, advocate for ancillary services to those provided by Council, enhance the health and wellbeing of the community, recognise and plan for the effects of changing environmental conditions, encourage and support participation of our communities and reinforce the inherent strengths of the Indigo Shire.

2.Managing our built environment

3.Growing our economic prosperity

4.Developing sustainable communities


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2. Activities, initiatives and key strategic activities This section provides a description of a number activities and initiatives to be funded in the Budget for the 2012-13 year and how these will contribute to achieving the strategic objectives specified in the Council Plan as set out in Section 1. It also includes a number of key strategic activities and performance targets and measures in relation to these. The relationship between these components of the Budget and the Council Plan is shown below. Medium term planning

Short term planning

(4 Years)

(12 Months)

Council Plan

Budget

Strategic Objective

Activities

Initiatives

Strategic Objective

Activities

Initiatives

Strategic Objective

Activities

Initiatives

Strategic Objective

Activities

Initiatives

Key Strategic Activities

Performance Measures/ Targets

Performance Statement


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2.1 Strategic Objective 1: Leadership of Our People and Our Community. To achieve our objective of Leadership of Our People and Our Community, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services. The activities and initiatives for each service category and for each key strategic activity are described below. Activities Expenditure (Revenue) Net Cost $'000

Activity

Description

Governance Management

This service has the responsibility to provide governance support to Council. It includes the Chief Executive Officer and related governance staff to the Mayor and Councillors.

Human resources

Mayor and Councillors

Risk Management (including OHS)

This service provides Council with strategic and operational organisation development support. The service develops and implements strategies, policies and procedures through the provision of human resources and industrial relations services. The service also assists managers to determine and progress toward future structures, capability and cultures in their service units. This area covers the provision of services related to the operations of Council meetings, elections, Council planning, civic functions, Mayor / Councillors and related training and other operations. This service provides a range of governance, risk, insurance, occupational health and safety, statutory and corporate support services.

513 0 513 383 (40) 343

380 (2) 378 566 (15) 551

Initiatives 1) 2) 3)

Develop and implement an action plan aimed at improving the Council’s Annual Community Satisfaction Survey results. Inform the community about Council’s role and highlight actions taken in local publications. Continue with the occupational health and safety work undertaken to date and establish or refine new processes and systems to consolidate and reinforce a workplace culture that is committed to the health and safety of employees, contractors, customers and visitors.

Key strategic activities Strategic Activity

Performance Measure

Progress Council’s Office Accommodation project to provide for the long term needs of the organisation and the community it serves

Endorsement of designs of each location by council.

Improve Council performance and rating in the Victorian Local Government Indicators Annual Survey 2012 for Community Engagement

Implementation plan prepared by Senior Managers and signed off by the CEO. Score of better than 65 to be obtained in 2013 survey

Build a work place culture that is committed to the health and safety of employees and contractors

Approval of Council’s OH&S system by CMG


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Performance Target Sep 2012

Dec 2012

June 2013

2.2 Strategic Objective 2: Managing our Built Environment To achieve our objective of Managing our Built Environment, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services. These services will incorporate the protection of the Shire’s heritage assets, the long term sustainability of the built environment, provision of high standard assets critical to our economic prosperity, effective waste management systems that are ecologically and financially sustainable, and the maintenance of a network of safe roads, bicycle paths and pedestrian walkways. The activities and initiatives for each service category and key strategic activities are described below. Activities Expenditure (Revenue) Net Cost $'000

Activity

Description

Assets and Infrastructure.

This service provides a range of services incorporating infrastructure management, buildings, drainage, land management, open space provision, plant and equipment and the management of our roads, paths and other network assets.

6,831 (344) 6,487

Operations.

This service activity area provides for or covers the operational aspects of a host of service provision areas including civil operations management, emergency services response, external work contract management, works on local roads, parks and gardens and waste management.

7,875 (4,711) 3,164

Initiatives 1. Council will continue to progress asset management structural initiatives over 2012/2013 with the view of achieving “Core Asset Management” competency consistent with National Asset Management Framework (NAMF) requirements by December 2012. 2. Continue to seal the urban road network in accordance with standards established within the Road Management Plan. 3. Seal shoulders on some of the urban network to minimize long term road shoulder maintenance in areas known for substantial erosion impact during intense rainfall 4. Continue active participation in regional waste management and waste minimization programs. 5. Post 2010/2011 storm event restoration of damaged Shire infrastructure 6. Council will continue its efforts in promoting the Shire as a bicycle friendly destination via design and government submissions to complete missing links with existing trails. 7. Maintain a focus on weed management for Council’s parks, gardens and pathways. 8. Use of road safety audits on Council’s link roads to help with future maintenance and capital works. 9. Ensure accurate underground drainage asset inventory and plans for Beechworth to provide input to finalise the storm water master plan which identifies flood mitigation capital works for future years. 10. Update and apply a set of engineering standards for new developments in the Shire. 11. Lobby the State Government and Federal Government for more funding to maintain historic icons and where appropriate advocate to have historic places listed on the National Heritage Register


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Key strategic activities Performance Target

Strategic Activity

Performance Measure

Develop a Drainage Master Plan for Wahgunyah

Drainage Plan adopted by Council

Review the Chiltern Flood Study

Flood Study adopted by Council

Review Council’s Asset Management Strategy

Asset Management Strategy adopted by Council

Review Council’s Capital Works 10 Year Data Base and ensure linkage with adopted Asset Management Plans and the 10 Year Financial Plan

Capital Works 10 Year Data Base adopted by Council

Oct 2012 Mar 2013

Dec 2012


Mar 2013

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2.3 Strategic Objective 3: Growing Our Economic Prosperity To achieve our objective of Growing Our Economic Prosperity, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services. The activities and initiatives for each service category and key strategic activities are described below. Activities Expenditure (Revenue) Net Cost $'000

Activity

Description

Financial management and Information Technology (IT)

This service predominantly provides financial based services to both internal and external customers including the management of Council’s finances, payment of salaries and wages to Council employees, procurement support, Treasury function including interest paid and received, raising and collection of rates and charges, and valuation of properties throughout the municipality. It provides support and maintains reliable and cost effective communications and computing systems, facilities and infrastructure to Council staff enabling them to deliver services in a smart, productive and efficient way. This service incorporates economic development, tourism, visitor information centres, Burke Museum and the Beechworth Historic Precinct. The unit facilitates the advancement of economic prosperity and development of the economic base within the municipality. As part of this, tourism services are recognised as a critical component within Indigo Shire. Services include records and information management and office support services at council offices.

Economic Development & Tourism

Customer Service & Records Management

1,647 (2,643) (996)

1,840 (510) 1,330

1,236 (28) 1,208

Initiatives 1. Maintain a close working relationship with the Municipal Association of Victoria (MAV) for the advancement of sector wide issues including measures to address a fairer share of funding to Local Government. For Council to actively lobby against any further cost shift placed on the Local Government sector. 2. Review of procurement policies and procedures. 3. Review and update the long term financial plan. 4. Review and update the tourism plan.

Key strategic activities Performance Target April 2013 Council Meeting

Strategic Activity

Performance Measure

Revise and update Council’s 5year tourism strategy

5-year Tourism Strategy adopted by Council

Finalise and adopt a 10-year financial plan

Long-Term Financial Plan adopted by Council

September 2012 Council Meeting

Revise and update Council’s Procurement Policy

New Procurement Policy adopted by Council

May 2013 Council Meeting


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2.4 Strategic Objective 4: Developing Sustainable Communities To achieve our objective of Developing Sustainable Communities, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services. The activities and initiatives for each service category and key strategic activities are described below Activities Expenditure (Revenue) Net Cost $'000

Activity

Description

Community Care and Strengthening

This service provides a range of services incorporating the following; Aged and disabled services including home delivered meals, personal care, transport, dementia care, home maintenance, housing support and senior citizen clubs.

2,762 (1,465) 1,297

Family-oriented support services including pre-schools, maternal and child health, counselling and support, youth services, immunisation, and holiday programs. Provision of a customer-focused service that caters for the cultural, educational and recreational needs of residents and provides a focal point for the community where they can meet, relax and enjoy the facilities and services offered. A varied ongoing program of arts and cultural events and activities, plan and develop arts and cultural facilities and infrastructure and develop policies and strategies to facilitate art practice. Management and use of sporting grounds and pavilions and community centres with meeting, function and activity space, and provision of advice to Council on local leisure needs and assists community groups with funding applications, event management and promotion. Environmental Health

This service protects the community’s health and well-being by coordinating food safety support programs, Tobacco Act activities and smoke-free dining. The service also works to rectify any public health concerns relating to unreasonable noise emissions, housing standards and pest controls.

238 (220) 18

Local laws

This service maintains and improves the health and safety of people, animals and the environment within the shire by providing services including a cat trapping program, a dog and cat collection service, a lost and found notification service, a pound service, a registration and administration service, an after hours service and an emergency service. It also provides education, regulation and enforcement of the General Local Law and relevant State legislation. This service provides statutory building services to the shire community including processing of building permits, emergency management responsibilities, fire safety inspections, audits of swimming pool barriers and investigations of complaints and illegal works. Development and provision of land use policy and services including environmental policy, coordination and implementation of environmental projects and works with other services to improve Council’s environmental performance.

201 (178) 23

Building Control.

Planning and Natural Resources.


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339 (271) 68 986 (182) 804

Initiatives 1. Maintain the Active Service Model approach to ensure the community care unit develops and provides high quality and flexible care plans and services for in-home support and analyse most appropriate HACC service delivery model with Indigo Health Consortium. 2. Continue to lead the region in the implementation of the Solar North East project to support the installation of solar appliances on residential and commercial buildings. 3. Provide clarity and direction to land use planning through the continued implementation of Rural Land Use Strategy actions, Gaming Amendment, Stanley Township Zoning and Chiltern Industrial Land Assessment projects and facilitate any recommendations through appropriate planning scheme amendments 4. Continue to support initiatives with the local community to adopt, articulate and implement sustainable building design and lifestyle practices. 5. Encourage healthy and active lifestyles in our community through a range of targeted and strategic activities. 6. Initiate and deliver a Place Based approach to community strengthening activities that include early years, young people, arts and culture, and recreation.

Key strategic activities Strategic Activity

Performance Measure

Establish and implement an integrated Place Based model of community development and strengthening including support for early years, young people, arts and culture and recreation activities and initiatives.

Prepare and implement an Integrated Place Based Community Strengthening Action Plan and report the implementation of actions to the Corporate Management Group meeting in June 2013 and the community via the Indigo Informer in the June 2013 edition

Ensure Land Use Planning is appropriate to the community’s aspirations to protect the Shire’s rural character and landscape, protect the built environment, and encourage sustainable growth.

Complete the Gaming Amendment project and recommendations presented to Council at October 2012 Council meeting Complete the Stanley Township Zoning Assessment Project and recommendations presented to Council at February 2013 Council meeting. Complete the Rutherglen Rural Living Zone Assessment Project and recommendations presented to Council at the February 2013 Council Meeting

Assess the most appropriate models for the delivery of Community Care services including in-home support for elderly and disabled residents.

Contribute to the analysis by the Indigo Health Consortium of the current HACC service model and present the service model options and recommendations to Council at the June 2013 Council meeting. .


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Performance Target June 2013

October 2012

February 2013

February 2013

June 2013

2.5 Performance statement The Key Strategic Activities (KSAs) detailed in the preceding pages, are summarised again in Appendix D. The KSAs, their performance measures, targets and results are audited at the end of the year and are included in the Performance Statement as required by section 132 of the Act. The Annual Report for 2012-13 will include the audited Performance Statement which is presented to the Minister for Local Government and the local community.

2.6 Reconciliation with Budgeted operating result

Leadership of our people and our community Managing our Built Environment Growing Our Economic Prosperity Developing Sustainable Communities Total activities and initiatives Other non-attributable Deficit before funding sources Rates and charges Capital grants & Contributions and gain on asset sale Total funding sources Surplus for the year


Net Cost (Revenue) $’000

Expenditure $’000

Revenue $’000

1,785 9,650 1,544 2,210

1,842 14,706 4,725 4,526

(57) (5,056) (3,181) (2,316)

15,189

25,799

(10,610)

0

15,189 (12,175) (4,162) (16,337) (1,148)

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3. Budget influences This section sets out the key Budget influences arising from the internal and external environment in which the Council operates.

3.1 Snapshot of Indigo Shire Indigo Shire Council covers an area of 2,016 sq km and is located in Victoria's picturesque North East bordering the Murray River, the Australian Alps and the municipalities of Wodonga, Wangaratta, Towong, Alpine and Moira. The shire offices are located in Beechworth and Yackandandah with service centres at Chiltern and Rutherglen. Indigo provides rural type industry with agriculture, viticulture, horticulture and tourism and offers the natural beauty of historic towns, wineries, festivals and events. Indigo Shire was created on 18 November 1994 through amalgamation of the former Shires of Beechworth, Chiltern, Yackandandah and Rutherglen. Note that information collected through the 2011 Census will not be released until July 2012 and therefore much of the reference within this section refers to information from the 2006 Census Population Indigo has a large base of peri-urban population who commute to Albury-Wodonga for employment. As a result the municipality includes a large proportion of young families and has experienced relatively steady average annual growth rates since the 1980s. Indigo's estimated population is 16,225. (Source: ABS Estimated Resident Population Data March 30 2012) The population is ageing and the Shire has a greater proportion of older people than the Australian population. In 2006 14.6% of the population was aged 65 years or over (Australian population 13.3% and Victorian population 13.7%). The median age of the Indigo population was 42 years compared with 37 years for all people in both Australia and Victoria. (Source: Australian Bureau of Statistics, Census of Population and Housing). In 2010-11 148 babies were born. An average of 145 babies have been born each year over the past seven years. (Source Department of Human Services (Vic) Maternal and Child Health Annual Reports – Indigo Shire) Cultural diversity Indigo Shire is not a culturally and linguistically diverse municipality. In the 2006 Census 86% of the population indicated they were Australian born (Victorian state proportion is 70%); 93.5% of the population stated that only English was spoken at home (74% for Victoria) . The most common languages other than English spoken at home were: German 0.4%, Italian 0.3%, Dutch 0.2%, Croatian 0.1% and French 0.1%. Housing In 2006 there were 5522 occupied dwellings. Of this 92.4% were separate houses (Versus 76% across Victoria) with only 3.7% being flats, units or apartments. 77% of dwellings were either owned or being purchased compared to 65% nationally; 71% were family households and 23% were lone person households (versus 13.4% lone person households across Victoria). Education and occupation In the 2006 Census, 11% of the population stated that they held university qualifications (Versus 13.8% across Victoria). A further 22% held post secondary qualifications (versus 18% across Victoria). 54% of people aged 15 years or over held a qualification. Indigo Shire includes the towns and villages of Beechworth, Yackandandah, Chiltern, Barnawartha, Rutherglen, Stanley, Wahgunyah and Kiewa-Tangambalanga. Major industry sectors include farming and tourism with a high proportion of commuter employment into the regional cities of Albury-Wodonga and Wangaratta. This is supported by ABS census data showing Indigo has a higher than average proportion of tertiary qualified individuals than neighbouring councils. There are over 700 separate businesses based in the Shire. Four operations each providing employment in excess of 100 people are Murray Goulburn Co-operative (a major producer of dairy products in Kiewa), Uncle Tobys in Wahgunyah (manufacturer of cereals and health food products and a member of the Nestle Group), the Department of Education through the various schools within the municipality and Indigo Shire Council itself.


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3.2 External influences In preparing the 2012-13 Budget, a number of external influences have been taken into consideration, because they are likely to impact significantly on the services delivered by Council in the Budget period. Inflationary pressure Local government expenses are different to household expenses. The Consumer Price Index (CPI) measures price movements in a standard basket of common household goods and services. A ‘basket’ of common council services is primarily affected by the growth in construction, material and wage costs, not CPI. The majority of council’s spending is targeted towards maintaining and renewing more than $200 million worth of community infrastructure assets such as roads, bridges, sporting facilities and buildings; and human services such as aged care programs, maternal and child health, and youth service. The expenses of staff and contractors to deliver human-based services; and staff and materials needed to construct, maintain and upgrade assets and infrastructure means that local government costs are significantly affected by the Average Weekly Earnings (AWE) and Roads Construction and Maintenance indexes. Council costs are substantially different to a basket of common household goods and services. The Municipal Association of Victoria (MAV) Local Government Cost Index (LGCI) is a forward-projecting index that uses a combination of established Government indices that reflect average wages, construction and materials costs that best represent councils’ spending profile. Due to the timing of the release of many of the input indices, the LGCI is generally not released until the last week in May each year and is not available for the forthcoming year at Budget preparation time. The following table provides a comparison of the CPI and LGCI as well as the various indices that make up the LGCI over a recent 10 year period. As can be seen from this table, the LGCI has been as high as 132% more than the CPI in 2001-02 and almost on par with it in 2005-06 being just 6.3% higher. On average, the LGCI has been 70% higher than the CPI over this 10 year period. % Growth

2001-02

2002-03

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

CPI LGCI % Diff – LGCI/CPI WPI AWE Econtech* Econtech#

2.8% 6.5% 132.1% 3.5% 7.1% 3.6% 4.5%

3.2% 6.0% 87.5% 3.6% 6.7% 3.4% 2.7%

2.3% 4.7% 104.3% 3.2% 4.7% 8.6% 3.1%

2.0% 4.8% 140.0% 3.9% 4.3% 9.8% 5.3%

3.2% 3.4% 6.3% 3.8% 2.9% 5.4% 5.6%

2.6% 4.1% 57.7% 3.6% 2.8% 6.0% 10.9%

3.6% 5.2% 44.4% 3.9% 5.0% 6.8% 5.7%

2.8% 5.0% 78.6% 4.0% 5.3% 2.4% 4.5%

2.1% 3.4% 61.9% 2.8% 4.8% -3.6% -1.9%

CPI – The Australian Bureau of Statistic’s Consumer Price Index LGCI – The Municipal Association of Victoria’s Local Government Cost Index WPI - The Australian Bureau of Statistic’s Wage Price Index AWE - The Australian Bureau of Statistic’s Average Weekly Earnings Econtech and Econtech# are Non-Residential Construction and Engineering Construction indices. Econtech is a private consulting and forecasting organisation which provides annual historic and forecast figures on price movements for the Construction Forecasting Council (CFC).

The LGCI identifies the increase in costs that will be incurred for council to deliver the same level and range of services as the previous year. ie the change in costs to maintain the status quo. The LGCI does not take into account or make an allowance for growth in service delivery, any change in the type or mix of services to be provided, or other cost pressures facing council. In addition to different cost structures of the average household, Councils face several pressures which create financial viability risks and increase the amount of revenue required through rates. These external pressures can be surmised as follows.


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Cost shifting (*) Cost shifting occurs when Federal and State Government programs transfer responsibilities to local government with insufficient funding or with grants that don’t keep pace with service delivery costs. Once the responsibility for the service delivery has been accepted by Council, invariably contributions through rate are commonly required to cover funding shortfalls. Infrastructure renewal gap (*) All Victorian councils are responsible for ageing community infrastructure such as roads, drains, buildings, sporting faculties etc. A number of programs such as the Asset Management Framework have been established to ensure that adequate levels of funding are allocated by Councils towards the progressive renewal of their infrastructure assets. Over the last five to ten years, all Victorian Councils have significantly increased capital works budgets to meet this renewal gap. The annual shortfall in spending needed to maintain Council owned infrastructure assets across the state was $280 million in 2007. It is now $100 million per year. Superannuation shortfall (*) All Victorian councils are required by law to ensure that their superannuation obligations are fully funded. In 2011, a state-wide shortfall of $71 million was paid to the Local Authorities Superannuation Fund Defined Benefit Scheme by all Victorian Councils. Indigo Shire’s share of this state-wide shortfall that was paid in June 2011 was $296,000. The fund managers have already advised that an additional shortfall in the Defined Benefit Scheme is expected and a call for top up funds is likely to be made in progressive payments over the coming five years. Other levels of government are not required to fully fund their defined benefit scheme liabilities. The Victorian Government’s unfunded superannuation liability is $21.7 billion, up by 50 per cent since 2005. The Australian Federal Government's $129.5 billion superannuation liability is only partly covered by its $56.1 billion Future Fund. Declining government grants (*) Nationally, local government collects 3.5 per cent of the $333.4 billion total taxes raised by all tiers of government. Core financial assistance through federal tax distribution to local government has declined from 1.2% of Australian Government revenue in 1993–94 to 0.62% in 2011–12. Australian and Victorian Government grants to local government are usually indexed to CPI or less. In real terms, grants are lower each year as council cost movements to deliver the service increase at LGCI levels. Councils are forced to fund these gaps from rates revenue. State and federal regulations and reporting obligations (*) An investigation by the Essential Services Commission has confirmed there are more than 100 reporting requirements for Victorian councils to at least 17 different state agencies. Many requirements provide little or no direct benefit to ratepayers, but result in increased council costs and a diversion of council resources. A proposed new performance reporting framework could cost councils an additional $3.1 million to $7.1 million, with rural shires such as Indigo to bear a disproportionately higher cost burden. State Levies (*) In recent years, State Governments have placed a levy on all waste going into landfill, which councils must pay on all household waste disposed at those centres irrespective of whether this is at their own landfill centres or via a surcharge to landfill centres operated by others. Indigo Shire’s landfill is disposed of at the Albury Landfill Centre and this State-imposed landfill levy is added to the per tonne disposal fee charged by the Albury Landfill Centre. Indigo Shire’s cost of disposal for domestic waste has increased from $45 per tonne in 2010-11 to $100 per tonne in 2012-13 – an increase of 122% over a three year period. It is very likely that in the very near future, rural shires such as Indigo will be required to collect the fire services levy on behalf of the State Government. The fire Services levy is currently collected on behalf of the State Government by insurance companies as an added cost to property insurance premiums. * Source: Municipal Association of Victoria (MAV)

`


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3.3 Internal influences As well as external influences, there are also a number of internal influences which are expected to have an impact on the preparation of the 2012-13 Budget to varying degrees. These matters may have arisen from events occurring during the 2011-12 year resulting in variances between the forecast actual and budgeted results for that year as well as matters expected to arise in the 2012-13 year. The major internal influences affecting the 2012-13 Budget are set out below: •

We have known for some time that our contract to manage the Wodonga Olympic swimming pool in Stanley Street ended at the completion of the recent 2011-12 swimming season. Wodonga Council will soon open their new pool facilities at White Box Rise and the Stanley Street pool that Indigo Shire managed under contract has now closed. The loss of this revenue and its net contribution to Indigo Shire has been factored into the 2012-13 Budget and subsequent years of the SRP.

•

Council will continue to run the Buller Gas reticulated LPG gas service contract during the 2012-13 budget year. Furthermore, the SRP assumes that the first renewal option for the Buller Gas contract will be taken up in July 2013 for a further 10 years.

•

The cost of domestic waste disposal at the Albury landfill will increase by $25 per tonne in 2012-13. This represents a 33.3% increase and follows a 33.3% increase in 2010-11 and a further 25% increase in 2011-12. The 33.3% increase in 2010-11 was absorbed by Council but the 25% increase in 2011-12 was passed on in full to ratepayers via an increase of $34.65 per service for the domestic waste collection services in 2011-12. This latest 33.3% increase which equates to $25 per tonne due in 2012-13 will again be absorbed by Council with domestic waste collection services proposed to increase by 6% which equates to a $9.05 increase per service.

•

The inclusion of Council’s Enterprise Bargaining Agreement (EBA) provisions has been factored into salary modelling for the 2012/2013 budget and all of the subsequent years for the SRP horizon.

•

An expected reduction in Federal and State Grant funding during 2012/2013 following the high number of natural disasters over the past 24 months that have placed additional burden on State and Federal government financial resources.

•

Over the past three years, the Victorian Grants Commission (VGC) has paid 25% of the following years funding in June of the preceding financial year. In June 2012, we have received 50% of the 2012-13 VGC funding which will effectively improves the 2011-12 Financial Result by $1.067 million and has a corresponding adverse effect on the Budgeted 2012-13 Financial Result. The 2012-13 Budget assumes that 25% of the 2013-14 funding being received in June 2013.

•

Carry forward capital works expenditures from 2011-12 into 2012-13 have been forecast at $0.218 million. It is further assumed that $0.25 million of the 2012-13 capital works expenditure will be carried forward into 2013-14.


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3.4 Budget principles In response to these influences, guidelines were distributed to all Council officers with Budget responsibilities. The guidelines set out the key Budget principles upon which the officers were to prepare their Budgets. The principles included: •

Increases to Fees & Charges that not regulated by other legislation to be capped at 6.0%. A number of Fees & Charges have increased by less than 6.0%, however, no increase in Fees & Charges is to exceed 6.0%

•

Grants to be based on confirmed funding levels.

•

New revenue sources to be identified where possible.

•

Except for the following exceptions, service levels to be maintained at 2011-12 levels. o

o

o o

Additional resources and funding have been allocated to support the outdoor crews. These include an additional works foreman vacancy; extra funding of $100k to be allocated to either additional staff, extra external contract services or a combination of both within tree management and drainage services; and an operations customer service role to manage the allocation and follow through for the escalating number of incident requests directed to outdoor staff. The two year grant funding for the Community Strengthening initiative comes to an end in Aug / Sept 2012. Council has allocated some funds to allow at least part of this well received initiative to continue through the 2012-13 budget year. Funding for a new trainee role at the Beechworth Visitor Information Centre (BVIC) to help with the ever increasing visitation numbers coming through BVIC. The grant funding for the Local Skills Partnership within the Economic Development unit (which introduced initiatives such as the “Buy Local Man”) comes to an end in December 2012. Council have allocated funding to allow at least part of this imitative to continue through to at least the end of the 2012-13 financial year.

•

Salaries and wages to be increased in line with Council’s approved EBA.

•

A continued commitment to use trainees to fill vacancies and new initiatives wherever possible.

•

New initiatives or new employee proposals to continue to follow the established process which requires a business case to be approved by both Council’s Senior Management Group and the Corporate Management Group.

•

Asset renewal capital expenditure requirements identified in the adopted Asset Management Plans (AMP) during the last 12 months for Roads, Bridges, Buildings and Pathways as well as the Drainage AMP which is up for adoption by Council at the May 2012 Council meeting, have been incorporated into the 2012-13 Capital Budget as well as into the remaining years of the SRP.

•

An increase of the superannuation on-cost provision by 1.8% was introduced in October 2011 and is maintained in the 2012-13 Budget and across the SRP horizon to ensure that the expected future shortfalls in the defined benefit superannuation scheme are costed across a number of years rather than the year(s) in which the shortfall is declared.

•

Continue to support lobbying of state and federal governments via MAV and the financial sustainability group led by Central Goldfields Shire (as a follow up group of small rural councils in response to the Whelan Report) for a greater share and certainty to grant funding, particularly for small shires.

•

The Road & Bridge initiative funding of an extra $1.0 million per year for four years has been built into the 2012-13 Budget and the SRP through to 2014-15.

3.5 Long term strategies The Budget includes consideration of a number of long term strategies to assist Council in preparing the Budget in a proper financial management context. These include a Strategic Resources Plan for the years 2012-13 to 2015-16 (section 8), the adopted Rating Strategy (section 9) and Other Long Term Strategies (section 10) including borrowings, infrastructure, asset management and service delivery.


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4. Analysis of operating Budget This section analyses the operating Budget including expected revenues and expenses of the Council for the 2012-13 year.

4.1 Budgeted operating statement

Ref Total income Total expenses Surplus (deficit) for the year Grants – capital Contributions - Capital Underlying surplus (deficit)

4.2 4.3 4.2.8 4.2.9 4.1.1

Forecast Actual 2011/12 $’000

Budget 2012/13 $’000

Variance

30,631 (25,408) 5,223 (6,622) (21) (1,420)

26,946 (25,798) 1,148 (4,095) (87) (3,034)

(3,685) (390) (4,075) 2,527 (66) (1,614)

$’000

4.1.1 Underlying deficit ($1.61 million decrease) The underlying result is the net surplus or deficit for the year adjusted for capital grants and contributions and other once-off adjustments. It is a measure of financial sustainability as it is not impacted by non-recurring or once-off items of revenues and expenses which can often mask the operating result. The underlying result for the 2012-13 year is a deficit of $3.03 million which is a decrease of $1.61 million over the 2011-12 year. This decrease is caused by the receipt and recognition in 2011-12 of a number of 2012-13 grants. A review of the SRP shows a reducing trend for the Underlying Result each year over the SRP horizon.

4.2 Income

Operating Revenue Types Rates and charges Statutory fees and fines User fees Contributions – Operating Grants – Operating Net gain on sale of assets Other Income Total Operating Income

Capital Revenue Types Grants – Capital Contributions – Capital Total Capital Income

Ref 4.2.1 4.2.2 4.2.3 4.2.4 4.2.5 4.2.6 4.2.7

Ref 4.2.8 4.2.9


Budget 2012/13 $’000

Variance

11,357 671 632 338 7,024 2 3,965 23,988

12,175 808 598 336 4,801 (21) 4,067 22,764

817 137 (34) (2) (2,223) (23) 102 (1,225)

$’000


Budget 2012/13 $’000

Variance

6,622 21 6,643

4,095 87 4,182

(2,527) 66 (2,461)

$’000

Source: Appendix A


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Revenue Changes 11/12 - 12/13

$'00

1,000 500 Other Income

Net gain on sale

Grants Capital

Grants Operating

Contributions Capital

Contributions Operating

(1,500)

User fees

(1,000)

Stat fees

(500)

Rates & charges

0

(2,000) (2,500) (3,000)

4.2.1 Rates and charges ($0.82 million increase) It is proposed that general rate charge is increased by 6.0% and together with the compound effect of Supplementary Valuations in both 2011-12 and those budgeted for in 2012-13, this represents an increase of 7.2% or $0.82 million in rate revenue over 2011-12 to $12.17 million. Supplementary rates are forecast to increase by $47,000 over the 2011-12 Budget to $61,000. Section 9 - “Rating Strategy” includes a more detailed analysis of the rates and charges to be levied for 2012-13. 4.2.2 Statutory fees and fines ($0.14 million increase) Statutory fees relate mainly to fees and fines levied in accordance with legislation and include animal registrations, Health Act registrations and parking fines. Increases in statutory fees are generally made in accordance with legislative requirements. Statutory Fees that are not mandated by other Government authorities and are set by Council have been capped at a maximum 6.0% increase. Statutory fees are forecast to increase by 20.4% or $0.14 million compared to 2011-12. A detailed listing of statutory fees is available in Appendix E of this document, on Council’s web site and can also be inspected at Council’s customer service centres.

4.2.3 User fees ($0.03 million decrease) User charges relate mainly to the recovery of service delivery costs through the charging of fees to users of Council’s services. These include use of leisure, and other community facilities and the provision of human services such as family day care and home help services. User charges are projected to decrease by 5.4% or $0.03 million over 201112. Increases to individual user fees have been capped by Council to a maximum 6.0% increase. A detailed listing of fees and charges is available in Appendix E of this document, on Council’s web site and can also be inspected at Council’s customer service centres.

4.2.4 Contributions Operating ($0.00 million decrease) Operating Contributions relate mainly to monies paid by Council staff as their contribution towards personal use of Council-owned vehicle. Operating Contributions are projected to decrease by $0.002 million compared to 2011-12 and this small decrease is due to a combination of a reduction in the fleet by two vehicles netted off by the annual increase in individual staff contributions.


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4.2.5 Grants - Operating ($2.22 million decrease) Operating grants include all monies received from State and Federal sources for the purposes of funding the delivery of Council’s services to ratepayers. Overall, the level of operating grants has decrease by 31.7% or $2.22 million compared to 2011-12. Significant movements in grant funding are summarised below:

Grant Funding Types

Community Care, Support & Access Community Development Families, Youth & Children Conservation & Environment Emergency Response Victorian Grants Commission Museums & Historical Sites


Budget 2012/13 $’000

Variance

855 133 188 80 70

867 0 163 41 25

12 (133) (24) (39) (45)

5,292 65

3,342 5

(1,950) (60)

$’000

As can be seen from the above table, the largest component and the largest movement within operating grants is from the Victorian Grants Commission (VGC). Over the last three years, the VGC has been paying 25% of the following years funding in June of the prior year. For the 2012-13 year, the VGC has paid 50% of the 2012-13 funding in June 2012. Accounting standards dictate that grant revenue must be recognised in the financial year that it is received and this early receipt of an additional 25% of VGC funding in June 2012 is the cause of the large decrease in Operating Grants (the increase in 2011-12 VGC being over inflated and the 2012-13 VGC being less as this 50% early payment is assumed to be a one off and will return to 25% payment prepayment the following year. Decrease in Operating Grants funding within Community Development and Families, Youth & Children is due the end of the funding program for the Community Strengthening and Youth Bushfire Response Gift program respectively. Funding reductions within Conservation & Environment reflect the end of several weed and roadside management programs. While these programs may continue into 2012-13, at the time of Budget preparation, this remained unconfirmed. The reductions in Emergency Response reflect the one off funding in 2011-12 for disaster events that occurred during the year. If further events occur in 2012-13, funding in this area is likely to be at 2011-12 levels or higher (depending on the level of incident)

4.2.6 Net gain on sale of assets ($0.02 million decrease) Profit / (loss) from the sale of Council assets is forecast to decrease by $0.02 million versus 2011-12. This net change is due to profits from the sale of the final Gippsland Waste assets in early in the 2011-12 year which yielded a $0.026 million profit which will not occur in 2012-13. In 2012-13, minor profits of $0.001 million from the sale of plant and equipment are expected to be offset by projected book losses of $0.031 million from the sale of industrial estate allotments. 4.2.7 Other Income ($0.10 million increase) Other revenue relates to a range of items such as private works, recoup of various costs and other miscellaneous income items. It also includes interest revenue on investments and rate arrears. Other revenue is forecast to increase by $0.10 million compared to 2011-12. 4.2.8 Grants - Capital ($2.53 million decrease) Capital grants include all monies received from State, Federal and community sources for the purposes of funding the capital works program. Within the 2012-13 Budget, Council has adopted a view to only include Capital Grant funding and associated projects within the Capital Works program that have had grant funding confirmed as at end of April 2012. An amount of $1.2 million has been received during the 2011-12 year and has been set aside in Reserves to part fund the Council Office Accommodation projects over 2012-13 and 2013-14. A further amount of $1.15 million received in 2011-12 has been set aside in Reserves to fund flood restoration works. The early receipt of these grants is the main caused for the decrease in capital grants in 2012-13.


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4.2.9 Contributions - Capital ($0.07 million increase) Capital contributions relate to monies paid by developers in regard to public resort and recreation, drainage and car parking in accordance with planning permits issued for property development. Capital contributions are projected to increase by $0.07 million compared to 2011-12.

4.3 Expenses

Expenditure Types

Ref

Employee benefits Materials and services Bad and doubtful debts Depreciation and amortisation Finance costs Other expenses Total operating expenditure

4.3.1 4.3.2 4.3.3 4.3.4 4.3.5 4.3.6


Budget 2012/13 $’000

Variance

9,700 6,524 6 5,666 148 3,364 25,408

9,926 6,639 6 5,610 203 3,414 25,798

225 115 0 (55) 55 50 390

$’000

Expenditure Change 2011/12 -12/13 $'000 300

Emp. costs

200 100 0

Mat & serv

Finance costs

Bad & D/Debts

-100 -200

Deprec'n Other exp's Change 10/11-11-12

Source: Appendix A



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4.3.1 Employee benefits ($0.23 million increase) Employee benefits include all labour related expenditure such as wages, salaries and on-costs such as allowances, leave entitlements, employer superannuation, workcover premiums as well as items as staff training and development, protective clothing and uniforms Employee costs are forecast to increase by $0.23 million (2.3%) in total compared to 2011-12. The total increase is relatively minor (compared to the EBA increase) and reflects the fact that the 2011-12 budget included salaries paid to employees delivering grant funded project services that come to an end at 30 June 2012. Significant movements in employee costs by service unit are summarised below. All salaries are affected by the annual EBA increase and the additional superannuation on-cost recently created to fund future shortfall calls against the defined benefit superannuation scheme. The biggest increase above the EBA levels are within Environmental Health, Strategic Planning and Visitor Information Services where team restructures or new resources have been added to those teams. Notable decreases are within Community Development with the end of the grant funded Community Strengthening program and within Swimming Pools with the loss of the Wodonga Pool external contract.

Department

Service Unit

Assets & Operations

Asset Management Local Roads Parks & Gardens Waste

Sustainable Communities

Community Care, Support & Access

Corporate Services

Community Development Recreation, Arts & Culture Environmental Health Strategic Planning Swimming Pools Organisational Support Accounts Payable Finance Management Accounts Receivable Economic Development Visitor Information Services


Budget 2012/13 $’000

Variance

337 942 525 122 886 129 171 193 43 323 320 40 269 36 159 282

355 1,006 556 132 933 25 188 219 105 176 305 45 284 38 159 317

(19) (64) (31) (10) (47) 104 (17) (26) (62) 146 15 (5) (14) (2) (0) (36)

$’000

4.3.2 Materials and services ($0.12 million increase) Materials and services include the purchases of consumables (including LPG purchases for Buller Gas) and payments to contractors for the provision of services. Materials and services are forecast to increase by $0.12 million compared to 2011-12. Consumables are forecast to increase by $0.66 million compared to 2011-12 and this relates mainly to an increase in the expected buy price for LPG for Buller Gas (which has corresponding increases in LPG Sale prices) and within Waste Management services where the new waste contract sees Indigo paying tipping fees directly to the Albury City Council (rather than through the service provider). This will, of course, see a corresponding decrease in Contract Services costs. External contracts are forecast to decrease by $0.54 million compared to 2011-12. The main areas contributing to this decrease are within Waste Management due to a reduction in the waste service contract for the reasons explained in the previous paragraph and reduced contract spending within Community Planning due to the completion of two grant funded programs – namely the Youth Bushfire Gift Response program and the Community Strengthening project.


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4.3.3 Bad and doubtful debts ($0.00 million – no change) Bad and doubtful debts are projected to remain unchanged compared to 2011-12. 4.3.4 Depreciation and amortisation ($0.06 million decrease) Depreciation is an accounting measure which attempts to allocate the value of an asset over its useful life. This includes Council’s property, plant and equipment as well as infrastructure assets such as roads and drains. The decrease of $0.06 million for 2012-13 is due to a recent review of the “useful lives” for several classes of assets conducted by the asset team in line with the Asset Management Framework. The main categories of assets reviewed were Roads and Buildings which together make up 75% of Council’s asset base in both value and depreciation. 4.3.5 Finance costs ($0.05 million increase) Borrowing costs relate to interest charged by financial institutions on funds borrowed. The increase in borrowing costs is due to the full year effect of a new loan taken out in 2011-12 as well as the partial effect of planned loans for 2012-13. 4.3.6 Other expenses ($0.05 million increase) Other expenses relate to a range of unclassified items including contributions to community groups, advertising, insurances, motor vehicle registrations, utility costs and other miscellaneous expenditure items. Other expenses are forecast to increase by $0.05 million compared to 2011-12. The main contributor to this increase is due to the inclusion within the 2012-13 Budget of rent for the temporary office accommodation in Yackandandah for the duration of the Shire Accommodation project. Utility costs relate to telecommunications and other utilities such as water, gas and electricity. Utility costs are forecast to increase by 6.8% or $0.04 million compared to 2011-12 as a result of expected increases in electricity and water unit charges. The total increase in utility costs has been minimised due to savings in telephone costs coming from the implementation of an IP phone system during the 2011-12 year.


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5. Analysis of Budgeted cash position This section analyses the expected cash flows from the operating, investing and financing activities of Council for the 2012-13 year. Budgeting cash flows for Council is a key factor in setting the level of rates and providing a guide to the level of capital expenditure that can be sustained with or without using existing cash reserves. The analysis is based on three main categories of cash flows: • Operating activities - Refers to the cash generated or used in the normal service delivery functions of Council. Cash remaining after paying for the provision of services to the community may be available for investment in capital works, or repayment of debt. • Investing activities - Refers to cash generated or used in the enhancement or creation of infrastructure and other assets. These activities also include the acquisition and sale of other assets such as vehicles, property and equipment. • Financing activities - Refers to cash generated or used in the financing of Council functions and include borrowings from financial institutions and advancing of repayable loans to other organisations. These activities also include repayment of the principal component of loan repayments for the year.

5.1 Budgeted cash flow statement

Ref Cash flows from operating activities Receipts Rates and charges Grants & Contributions - Operating Grants & Contributions - Capital Interest User fees and fines Other

Budget 2012/13 $’000

Variance

11,307 7,362 6,643 279 1,303 3,686 30,579

12,125 5,137 4,182 227 1,406 3,840 26,917

817 (2,225) (2,461) (51) 103 153 (3,663)

(9,800) (9,838) (19,639) 10,941

(10,026) (10,003) (20,029) 6,888

(225) (165) (390) (4,053)

360 10 0 (9,909) (9,539)

419 10 0 (10,605) (10,176)

59 0 0 (696) (637)

(148) 747 (479) 120 1,521 3,968 5,489

(203) 1,000 (523) 274 (3,014) 5,489 2,475

(55) 253 (44) 154 (4,536) 1,521 (3,014)

$’000

5.1.1

Payments Employee benefits Other Net cash provided by operating activities Cash flows from investing activities Proceeds from sales of property, plant and equipment Repayment of loans and advances Deposits Payments for property, plant and equipment Net cash used in investing activities

5.1.2

Cash flows from financing activities Finance costs Proceeds from borrowings Repayment of borrowings Net cash used in financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at end of the year Source: Appendix A

5.1.3



5.1.4

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5.1.1 Operating activities ($4.05 million decrease) The decrease in cash generated from operations is due to reduced levels of both capital and operating grant funding as explained at 4.2.5 and 4.2.8 above. Capital grants are used to help fund the capital works program and are budgeted to be $2.46 million lower than 2011-12. Capital grant money received in 2011-12 that relates to 2012-13 works has been set aside in Reserve to fund the 2012-13 capital Works program. Note that within the 2012-13 Budget, Council has adopted a view to only include Capital Grant funding and associated projects within the Capital Works program that have had grant funding confirmed as at end of April 2012. There are a number of Capital Grant applications that have been submitted to various bodies that remain unconfirmed at this date and should any of these grant applications be successful, the actual amount of Capital Grants received in 2012-13 may significantly exceed what has been Budgeted. The decrease in receipts from operating and capital grants is offset somewhat by increased income from rates and charges of $0.82 million. The net cash flows from operating activities does not equal the operating result for the year as the expected revenues and expenses of the Council include non-cash items which have been excluded from the Cash Flow Statement. The Budgeted operating result is reconciled to Budgeted cash flows available from operating activities as set out in the following table.

Surplus (deficit) for the year Depreciation Loss (gain) on sale of assets Net movement in current assets and liabilities Cash flows available from operating activities


Budget 2012/13 $’000

Variance

5,223 5,666 (2) 3,272 14,158

1,148 5,610 21 110 6,888

(4,075) (55) 23 (3,162) (7,270)

$’000

5.1.2 Investing activities ($0.64 million increase) The increase in payments for investing activities represents the forecast increase in capital works expenditure versus 2011-12 as disclosed in section 6 of this Budget report. The main driver for this higher capital works spend is due to the inclusion of $2.0 million in the 2012-13 Budget to complete flood restoration work. Proceeds from sale of assets are forecast to increase by $0.32 million due to lower than expected industrial land sales during 2011-12 versus the 2012-13 budget.

5.1.3 Financing activities ($0.15 million increase) The increase of $0.15 million is the net of slightly higher loan repayments. a planned new loan of $1.0 million in 2012-12 versus loans of $0.75 million the previous year. 5.1.4 Cash and cash equivalents at end of the year ($3.01 million decrease) Overall, total cash and investments are forecast to decrease by $3.01 million to $2.47 million as at 30 June 2013. This is due to the payment in late 2011-12 of a number of Operating and Capital grants which relate to 2012-13 operations and capital works over inflating the 2011-12 year end cash balance and the reduced cash levels at the end of 2012-13 reflects those funds being used in the year that they were intended to be.


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6. Analysis of Capital Budget This section analyses the planned capital expenditure Budget for the 2012-13 year and the sources of funding for the capital Budget.

6.1 Capital works

Capital Works Areas


Budget 2012/13 $’000

Variance

6.1.1 6.1.1 6.1.1 6.1.1 6.1.1 6.1.1

390 253 275 201 273 0 1,392

94 29 0 0 95 0 218

(296) (224) (275) (201) (178) 0 (1,174)

6.1.2 6.1.3 6.1.4 6.1.5 6.1.6

5,224 1,292 24 1,124 636 218 8,517 9,909

5,080 603 63 4,118 557 (34) 10,387 10,605

(144) (689) 40 2,994 (79) (252) 1,870 696

6.1.7 6.1.7 6.1.7

7,446 1,037 1,208 218 9,909

6,273 2,547 1,819 (34) 10,605

(1,173) 1,510 611 (252) 696

Ref

Works carried forward Roads Drains Open space Buildings Plant, equipment and other Other Total works carried forward New works Roads Drains Open space Buildings Plant, equipment and other Net Carry Over Total new works Total capital works Represented by: Asset renewal New assets Asset expansion/upgrade Net Carry Over Total capital works

Budgeted new capital works 2012/13

$’000

Budgeted total capital works 2012/13

6% 17%

48%

39%

24%

59%

1% 6% Roads Drains Open space Land & Buildings

Asset renewal New assets Asset expansion/upgrade

Plant, equipment & other

Source: Appendix A. A more detailed listing of the capital works program is included in Appendix C.


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6.1.1 Carried forward works ($0.22 million) At the end of each financial year there are projects which are either incomplete or not commenced due to planning issues, weather delays, extended consultation etc. At the March 2012 Quarterly financial review, it was forecast that $0.22 million of the 2011-12 capital works program will be incomplete and be carried forward into the 2012-13 year. The more significant of these projects include Kiewa East Road, Wahgunyah drainage master plan review and some plant replacement. 6.1.2 Roads ($5.08 million) The Roads category includes local roads, car parks, footpaths, bike paths, bridges and culverts, declared main roads, traffic devices, street lighting and traffic signals.

For the 2012-13 year, $5.08 million will be expended on road projects. The majority of this $5.08 million will be spent on renewal programs such as the annual gravel re-sheeting program ($1.13 million), the annual resealing program ($0.61 million), kerb and channel replacement ($0.55 million) and the footpath renewal program (0.08 million). Major road upgrades planned in 2012-13 are the Barnawartha – Howlong Road ($0.55 million) and the 2012 flood restoration works ($2.0 million). 6.1.3 Drains ($0.60 million) Drains includes drains in road reserves, retarding basins and waterways.

For the 2012-13 year, $0.60 million will be expended on drainage projects. The most significant projects are $0.35 million to be spent on Chiltern flood improvements stage 2, Beechworth drainage improvements ($0.15 million) and Wahgunyah storm water drainage ($0.08 million). 6.1.4 Open space ($0.06 million) Open space includes parks, playing surfaces, streetscapes, playground equipment, irrigation systems, trees and public art.

For the 2012-13 year, $0.06 million will be expended on open space projects. The majority of this funding will be spent on tree planting across all towns within the shire and a small amount on street and park furniture. 6.1.5 Buildings ($4.12 million) Buildings include community facilities, municipal offices, sports facilities and pavilions.

For the 2012-13 year, $4.12 million will be expended on building projects. The most significant item within this asset class is $3.0 million to be spent on municipal office construction. The next most significant piece of building works is $0.38 million to be spent of the Rutherglen kindergarten renewal and upgrade with the balance being many smaller items such as Chiltern Hall and Senior Citizen renewal and painting ($0.10 million), an access ramp at the Yackandandah kindergarten ($0.05), water supply and car parking at the Kergunyah hall ($0.05 million), solar heating at the Rutherglen Swimming ($0.06 million) and various renewal works at most of the shire’s other swimming pools ($0.09 million). 6.1.6 Plant, equipment and other ($0.56 million) Plant, equipment and other includes information technology, motor vehicles and plant and library product purchases.

For the 2012-13 year, $0.56 million will be expended on plant, equipment and other projects. The more significant projects include ongoing cyclical replacement of the plant ($0.44 million) and vehicle fleet ($0.14 million), upgrade and replacement of information technology ($0.04 million) and the purchase of several defibrillators for public buildings ($0.01 million). 6.1.7 Asset renewal ($6.27 million), new assets ($2.55 million), and expansion/upgrade ($1.82 million) A distinction is made between expenditure on new assets, asset renewal and expansion/upgrade. Expenditure on asset renewal is expenditure on an existing asset, which improves the service potential or the life of the asset. Expenditure on new assets does not have any element of expansion/upgrade of existing assets but will result in an additional burden for future operation, maintenance and capital renewal.

As can be seen by the graphs on the previous page, significant capital works resources and funds are being directed towards asset renewal with 59% of the total capital works budget for 2012-13 being spent on asset renewal.


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7. Analysis of Budgeted financial position This section analyses the movements in assets, liabilities and equity between 2011-12 and 2012-13. It also considers a number of key performance indicators.

7.1 Budgeted balance sheet

Ref Current assets Cash and cash equivalents Trade and other receivables Non-current assets classified held for resale Inventory Other assets Total current assets

7.1.1

Non-current assets Trade and other receivables Intangible Assets Property, infrastructure, plant and equipment Total non-current assets Total Assets

7.1.1

Current liabilities Trade and other payables Interest-bearing loans and borrowings Trust Funds & Deposits Provisions Total current liabilities

7.1.2

Non-current liabilities Interest-bearing loans and borrowings Provisions Total non-current liabilities Total Liabilities Net assets

7.1.2

Equity Accumulated surplus Asset revaluation reserve Other reserves Total equity Source: Appendix A

7.1.3


Budget 2012/13 $’000

Variance

5,489 2,218 521 340 1,129 9,697

2,475 2,341 279 395 1,273 6,763

(3,015) 123 (242) 55 144 (2,935)

30 80

35 0

5 (80)

179,314 179,424 189,122

184,910 184,945 191,708

5,596 5,521 2,586

2,119 523 165 1,462 4,269

2,129 526 175 1,469 4,299

(10) (3) (10) (7) (30)

1,689 1,200 2,889 7,158 181,964

2,163 1,135 3,298 7,597 184,111

(474) 65 (409) (439) 2,147

85,545 94,817 1,602 181,964

87,512 95,817 782 184,111

1,967 1,000 (820) 2,147

$’000

7.1.4

7.1.1 Current Assets ($2.93 million decrease) and Non-Current Assets ($5.52 million increase) Cash and cash equivalents include cash and investments such as cash held in the bank and the value of investments in deposits or liquid investments with short term maturities. The value of these assets is projected to decrease by $3.01 compared to the prior year. This is mainly due to the high level of operating and capital grant income received towards the end of the 2011-12 financial year which relates to activities scheduled for the 2012-13 financial year.


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Trade and other receivables are monies owed to Council by ratepayers and others. Short term debtors are not expected to change significantly in the Budget. Long term debtors (non current) relate to loans to community organisations are expected to remain unchanged in accordance with agreed repayment terms and new agreements being entered into. Non-current assets classified as held for resale relate to industrial land allotments which remain unsold at year end in accordance with projected sales levels. Australian Accounting Standards mandate that assets of a capital or non-current nature that are on the market and available for sale must be classified in Council’s Balance Sheet as Current Assets in this manner. The majority of Inventory relates to the value of quarry material held in stock pile and Buller Gas LPG gas held in tank at year end. It also contains smaller amounts for parts held in stores and merchandise held for resale. The value of Inventory is projected to remain relatively unchanged. Other assets includes items such as prepayments for expenses that Council has paid in advance of service delivery and other revenues due to be received in the next 12 months. The value of these other assets is projected to remain unchanged. Intangible Assets is the remaining capitalised valued of the Buller Gas lease and reduces annually in th accordance with the associated amortisation schedule. The current lease term expires on 16 July 2013 and the value of this intangible asset at 30 June 2013 is negligible. The SRP in Appendix A shows that the value of this Intangible Asset increases substantially in 2013-14 when the first lease option is exercised and then progressively decreases by the amortised amount for the remainder of the SRP horizon. Property, infrastructure, plant and equipment is the largest component of Council’s worth and represents the value of all the land, buildings, roads, plant, vehicles, equipment, etc which has been built up by the Council over many years. The increase in this balance is attributable to the net result of the 2012-13 capital works program inclusive of the expected 2011-12 carryovers ($10.61 million), plus Asset Revaluations for the year ($1.0 million) less depreciation of assets ($5.61 million) and less the Written Down Value of assets disposed of during the year ($0.40 million). See the Reconciliation of net movement in property, plant and equipment within Appendix A for the details of this calculation. 7.1.2 Current Liabilities ($0.03 million increase) and Non Current Liabilities ($0.41 million increase) Trade and other payables are those to whom Council owes money as at 30 June. These liabilities are budgeted to increase slightly over 2011-12 levels.

Provisions include accrued long service leave, annual leave and rostered days off owing to employees. These employee entitlements are expected to increase marginally due to the influence of salary movements in line with the EBA which will in turn be offset by sustained management focus in getting outstanding leave entitlement hours down to acceptable levels. Long Term Provisions also includes $1.05 million recognised by Council in 2010-11 for the rehabilitation of several landfill waste sites over the coming four or five years. The net impact of 2012-13 loan principal repayments and new loans budgeted to be taken up increases Interest-bearing loans and borrowings by $0.48 million. See Section 10.1 for more details on Borrowings.


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7.1.3 Working Capital ($2.96 million decrease) Working capital is the excess of current assets above current liabilities. This calculation recognises that although Council has current assets, some of those assets are already committed to the future settlement of liabilities in the following 12 months, and are therefore not available for discretionary spending.

Current assets Current liabilities Working capital


Budget 2012/13 $’000

Variance

9,697 4,269 5,428

6,763 4,299 2,464

(2,935) (30) (2,964)

$’000

7.1.4 Equity ($2.15 million increase) Total equity always equals net assets and is made up of the following components: • Asset revaluation reserve which represents the difference between the previously recorded value of assets and their current valuations • Other reserves that are funds that Council wishes to separately identify as being set aside to meet a specific purpose in the future and to which there is no existing liability. These amounts are transferred from the Accumulated Surplus of the Council to be separately disclosed • Accumulated surplus which is the value of all net assets less Reserves that have accumulated over time.

During the year an amount of $0.82 million (net) is budgeted to be transferred to accumulated surplus from other reserves. This decrease in Other Reserves reflects the removal of the Landfill Restoration Reserve for which a Provision (liability) now exists as well as the removal of the Plant Replacement Reserve which is now planned for through the 10 year Capital Works program. This movement is a transfer between equity balances only and does not impact on the total balance of equity.

7.2 Key assumptions In preparing the Budget Balance Sheet for the year ending 30 June 2013 it was necessary to make a number of assumptions about assets, liabilities and equity balances. The key assumptions are as follows: • A total of 98.0% of total rates and charges raised will be collected in the 2012-13 year. • Trade creditors to be based on total capital and operating expenditure less written down value of assets sold, depreciation and employee costs. Payment cycle is 30 days. • Other debtors and creditors to remain consistent with 2011-12 levels. • Employee entitlements to be increased by the Collective Agreement (EBA) offset by the impact of more active management of leave entitlements of staff. • Repayment of loan principal to be $0.523 million. • Net capital expenditure to be $10.61 million including $0.22 million of 2010-11 carry forward projects and an assume $0.25 million carry forward projects into 2013-14


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8. Strategic Resources Plan and key financial indicators This section considers the long term financial projections of the Council. The Act requires a Strategic Resources Plan to be prepared covering both financial and non-financial resources, and including key financial indicators for at least the next four financial years, to support the Council Plan.

8.1 Plan development Council has prepared a Strategic Resources Plan (SRP) for the four years 2012-13 to 2015-16 as part of its ongoing financial planning to assist in adopting a Budget within a longer term framework. The SRP takes the strategic objectives and strategies as specified in the Council Plan and expresses them in financial terms for the next four years. The key objective, which underlines the development of the SRP, is financial sustainability in the medium to long term, while still achieving Council’s strategic objectives as specified in the Council Plan. The key financial objectives, which underpin the SRP, are: • Maintain existing service levels • Maintain a break-even operating result over the SRP horizon • Maintain a capital expenditure program of at least $6 million per year • Achieve a balanced Budget on a cash basis. In preparing the SRP, the Council has also been mindful of the need to comply with the following Principles of Sound Financial Management as contained in the Act: • Prudently manage financial risks relating to debt, assets and liabilities • Provide reasonable stability in the level of rate burden • Consider the financial effects of Council decisions on future generations • Provide full, accurate and timely disclosure of financial information. In the absence of a Long Term Financial Plan (LTFP - see Section 10.2), this SRP has been developed based on a number of still fluid assumptions. With the LTFP scheduled for completion later in 2012, future SRPs will be based on a more robust reference point.

8.2 Financial Resources The following table summarises the key financial results for the next four years as set out in the SRP for years 2012-13 to 2015-16. Appendix A includes a more detailed analysis of the financial resources to be used over the four-year period.

Indicator

Result for the year Underlying result Cash and investments Cash flow from operations Capital works

Forecast Actual 2011/12 $’000 5,223 (1,420) 5,489 10,941 9,909

Budget 2012/13 $’000 1,147 (3,035) 2,475 6,887 10,605

Strategic Resources Plan Projections 2013/14 2014/15 2015/16 $’000 $’000 $’000 2,747 2,210 595 (1,795) (1,422) (1,009) 3,152 4,427 4,412 9,198 8,880 7,490 9,000 7,125 6,973

Key to Forecast Trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator


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Trend +/o/-

+ + o -

The following graph shows the general financial indicators over the four year period.

10,000 7,500

$'0 00

5,000 2,500 0 2011/12

2012/13

2013/14

2014/15

2015/16

(2,500) (5,000) Result for the year Cash and investments Capital works

Year

Underlying result Cash flows from operations

The key outcomes of the SRP are as follows: • Financial sustainability (section 5) - Cash and investments is forecast to be remain steady for the first two years of the SRP at $2.4 million and $3.1 million and then increase in the last two years of the SRP to $4.4 million each of those year. This increase in cash towards the end of the SRP reflects a corresponding reduction in the projected Capital Works program for those two years. The Underlying Result is in deficit throughout the SRP, however, the trend is extremely positive and supports Council’s objective to work towards an Underlying Surplus as it progressively tracks towards breakeven. • Rating strategy (section 9) – Rate increases are forecast over the four years at an average of 6%. Indigo shire remains below the average rates per assessment for the Victorian State category for small shires (refer graph at section 9.1). • Service delivery strategy (section 10) – Service levels have been maintained throughout the four-year period. An operating surplus is projected throughout the SRP timeframe although it does drop to $0.6 million in the last year of the SRP. The main cause for this drop in operating surplus is due to the corresponding drop in Capital Grants during that same year as Capital Grant funding becomes more uncertain the further out we move across the SRP horizon. • Borrowing strategy (section 10) – Borrowings are forecast to increase from $2.2 million in 2011-12 to $3.3 million in 2015-16. This includes new borrowings of $1.0 million in 2012-13 and a further $1.0 million 2013-14 with no borrowings planned for 2014-15 or 2015-16. Note that these borrowing levels also includes a deemed Finance Lease loan of $1.05 million for the Buller Gas lease renewal in 2013-14. • Infrastructure strategy (section 10) - Capital expenditure over the four-year period will total $32.5 million at an average of $8.1 million.


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8.3 Key financial indicators

Indicator

Financial performance Underlying result/Underlying rev Operating expenses/Assessment Rate revenue/Underlying revenue Rate revenue/Assessment Debt servicing/Total revenue Operating Grants/Total revenue Fees and charges/Total revenue Financial position Indebtedness/Rate revenue Underlying result/Total assets Net realisable assets/Assessment Current assets/Current liabilities Total liabilities/Assessment Capital expenditure Capital works - Asset renewal - New assets - Asset expansion/upgrade Cash op act/Net capital outlays Capital works/Rate revenue Asset renewal/Total depreciation

Notes

The following table highlights Council’s current and projected performance across a range of key financial indicators (KFIs). KFIs provide a useful analysis of Council’s financial position and performance and should be used in the context of the organisation’s objectives.

1 2

3

4

5 6

Forecast Actual 2011/12

Budget 2012/13

Strategic Resources Plan Projections 2013/14 2014/15 2015/16

Tren d +/o/-

(5.9%)) (13.3%) 3,189 3,202 53.4% 47.3% 1,505 1,431 0.89% 0.62% 21.1% 29.3% 6.2% 5.4%

(7.1%) 3,310 51.3% 1,585 1.29% 24.5% 5.9%

(5.3%) 3,385 51.5% 1,653 1.23% 24.3% 5.9%

(3.6%) 3,457 51.7% 1,723 1.04% 24.2% 6.0%

63.0% (0.8%)

62.4% (1.6%)

68.3% (0.9%)

59.6% (0.7%)

51.7% (0.5%)

O

1,222 227.2%

836 157.3%

904 168.7%

1,016 190.5%

991 184.2%

+ +

538

531

536

533

538

o

9,909 7,446 1,037 1,208 114.7% 87.2% 131.4%

10,605 6,273 2,547 1,819 67.7% 87.1% 111.8%

9,000 3,957 2,191 2,853 106.1% 69.7% 67.8%

7,125 4,073 2,932 121 130.2% 52.1% 67.1%

6,973 4,433 2,413 127 111.5% 48.1% 70.3%

+ + -

Key to Forecast Trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator

Notes to indicators 1 Underlying operating result – A steady improvement in result as underlying result tracks towards break even, although continued losses means reliance on capital and non-recurring grants. 2 Rate revenue/Underlying revenue - Reflects extent of reliance on rate revenues to fund all of Council's on-going services. Trend indicates Council will maintain reliance on rate revenue compared to all other revenue sources. 3 Indebtedness/Rate revenue - Trend indicates a spike in Council's increased reliance on debt in 2013-14 before returning to lower levels than present. 4 Current Assets/Current Liabilities – Working capital is forecast to decrease in the Budget year and then increase over the remainder of the SRP timeframe. 5 Cash from Operating Activity/Net Capital outlays – The trend indicates that Council expects to be able to service its capital works program from operation cash from the middle of the SRP period onwards. 6 Asset renewal/Total depreciation - This percentage indicates the extent of Council's renewals against its depreciation charge (an indication of the decline in value of its existing capital assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than they are being renewed and future capital expenditure will be required to renew assets. Despite the trend indicated, Council’s capital expenditure on its renewal program is in line with requirements identified in Asset Management Plans.


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+ O

+ O O O

+

9. Rating strategy This section considers the Council’s rating strategy including strategy development and assumptions underlying the current year rate increase and rating structure.

9.1 Strategy development Over the last few years, Council has undertaken several reviews of the Council Rating Strategy in accordance with the Council Plan. Under Objective 3.1 Optimise our Financial Sustainability, the development of a fair and equitable rating policy was seen by Council as a major priority for 2011/2012. Following an extensive review process and an agreed community consultation phase, Council adopted its’ Rating Strategy on 14 February 2012. The 2012-13 Budget is predicated on the rating differentials defined within the adopted Rating Strategy. Historically, rates and charges have made up approximately one third of Indigo Shire’s total revenue. In developing the Strategic Resources Plan (SRP), rates and charges are taking on increasing importance as a source of revenue as they will make up between 42% and 49% of total revenue over the four year SRP horizon. The main drivers for this change are the loss of external contracts in recent years and expected reductions in capital grant funding from state and federal sources. Planning for future rate increases has therefore been an important component of the Strategic Resources Planning process. Council is also mindful of the importance of maintaining a balance of rate revenue as a funding source with community sensitivity to rate increases. Additionally, the bi-annual general property revaluations will impact rates for most properties – some rates will increase as a result of the property revaluation process and other rates decrease. More details on the impact of property revaluations is covered in section 9.4. To ensure that deliberations about future rate increases have been made on an informed basis, comparisons of rate levels were made between Council and other similar sized Councils and with surrounding shires. Indicator -

Rate Revenue as a % of Total Revenue Average Rates Paid per capita Average Rates Paid per Assessment

2009/10 32% $642 $1,229

2010/11 48% $774 $1,306

2011/12 50% $710 $1,400

Source: MAV Local Government Rate Survey and ISC 2011-12 budget

While rate revenue accounted for only 32% of Indigo Shire’s total revenue in the 2009-10, this percentage has increased progressively during 2010-11 and 2011-12 and again in the 2012-13 Budget. The main drivers for this change are the loss of external works contracts (Falls Creek and East Gippsland Waste and more recently, the Wodonga Pool management) and lower levels of capital grant funding. For 2011-12, the average rates per assessment for Indigo Shire residents was below the average for small shire councils, the majority of surrounding shires and the overall state average. We expect this to remain unchanged in 2012-13.


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The following chart, prepared by CT Management from the Victorian Auditor General Office (VAGO) financial data, confirms that Indigo Shire rates and charges per assessment is in fact the lowest of all Shires within the Small Rural category.


9.2 Current year rate increase Over the last 12 months, Indigo Shire Council have adopted four Asset Management Plans (AMP) for Roads, Bridges, Buildings and Pathways and also have before them for adoption the Drainage AMP at the May 2012 Council meeting. These AMPs contain detailed estimates for the amounts that Council must invest into asset renewal for the asset category in order to maintain the assets for future generations. In adopting these AMPs, Council has implicitly commitment to allocating funding in forward Capital Works programs towards these renewal activities. It is further expected that the 2012-13 operating position will be impacted by cost movements in material & services, higher utility costs, wages growth, reductions in government funding and continued sustained levels of depreciation. It is therefore be necessary to secure future revenue growth while containing costs in order to deliver the financial objectives as set out in the Strategic Resources Plan. In order to achieve these objectives while maintaining service levels and the capital expenditure program (including asset renewal requirements), general rates will increase by 6.00% in 2012-13 raising a total rate of $12.17 million, including $0.061 million generated from supplementary rates. The following table shows future proposed rate increases and total rates to be raised as set out in the Strategic Resources Plan to support the delivery of the Council Plan objectives.

Year

Rate Increase %

Total Rates Raised $’000

2011/12 2012/13 2013/14 2014/15 2015/16

6.00 6.00 6.00 6.00 6.00

11,357 12,175 12,905 13,679 14,500


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9.3 Rating structure Council has established a rating structure which is comprised of two key elements. These are: • Property Rates, which reflect capacity to pay • User pays component to reflect usage of services provided by Council. Details of these Fees & Charges are set out in Appendix E. Striking a proper balance between these elements provides equity in the distribution of the rate burden across residents. Property Rates are further broken down into a fixed component comprising the Municipal Charge and waste collection and management charges and a variable component which is based on a cents in the Dollar rate levied against the Capital Improved Value (CIV) of each property. Further information on cents/$CIV is contained within Appendix B – Statutory Disclosures. Council makes a further distinction within the property value component of rates based on the purpose for which the property is used, that is, whether the property is used for residential, rural or business purposes. The existing rating structure comprises six differential rates. These rates are structured in accordance with the requirements of Section 161 ‘Differential Rates’ of the Act. These Differential Rates are in accordance with the adopted Indigo Shire Rating Strategy. The following table summarises the rate differential and the Cents/$CIV to be made for the 2012-13 year for each differential category. A more detailed analysis of the rates to be raised is contained in Appendix B ‘Statutory Disclosures’.

Rate type Residential Residential 2 Residential Vacant Rural 1 Rural 2 Commercial / Industrial

Rate Differential 100% 120% 200% 75% 90% 135%


2011/12 Cents/$CIV 0.3065 0.3678 0.6130 0.2299 0.2759 0.4138

2012/13 Cents/$CIV 0.3255 0.3906 0.6509 0.2441 0.2929 0.4394

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9.4 General revaluation of properties The Local Government Act requires that Property Revaluations are conducted every two years. During the 2011-12 year, a revaluation of all properties within the municipality was carried out and new values will apply for the 2012-13 year. The finalised property revaluations were received just prior to the printing of this Budget document. At this stage, Council has only used the revaluation figures to recalculate the cents/$CIV to be used for the draft 2012-13 Budget. At a very high level, most (not all) property categories have reduced slightly in value and a detailed communications outlining specifics details for each property category will be made outside this Budget document. Overall, property valuations across the Shire have decreased by 1.76% or $46.6 million since the property valuations that were conducted in 2009-10. It is important to understand that total rates collected by the Shire will not change as a result of the property revaluation process but rather a new cents/$CIV will be struck and the total rate burden collected by the Shire will be redistributed between property holders as a result. Individual properties that have decreased in value (CIV) by more the shire-wide average of 1.76% will see a rate increase of less than the 6.0% rate rise struck in this Budgets. Properties that have a CIV decrease of less than the 1.76% shire wide average (including those that have had a CIV increase) will see a rates increase of greater than the 6.0% rate rise struck in this Budget Again, there is no net increase or decrease to the overall rates collected by the Shire as a result of property revaluations – the property revaluation merely causes a redistribution of the rate burden. Overall rates collected by the Shire will however increase by 7.2% being the 6.0% rate increase struck in this Budget plus the compound effect of Supplementary Rates during 2011-12 and forecast in 2012-13 as explained at 4.2.1.


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10. Other strategies This section sets out the strategies that have been developed and incorporated into the Strategic Resources Plan including borrowings, infrastructure and service delivery.

10.1 Borrowings In developing the Strategic Resources Plan (SRP), borrowings was identified as an important funding source for capital works programs. In the past, Council has borrowed strongly to finance large infrastructure projects and more recently has been in a phase of debt reduction. This has resulted in a reduction in debt servicing costs, but has meant that cash and investment reserves have been used as an alternate funding source to maintain robust capital works programs. With Council cash and cash equivalents forecast to be at lower levels during 2010-11 and 2011-12, it was necessary to take out new borrowings in both those years with additional loans being forecast in the SRP over the next two years. One of Council’s Key Strategic Activities (see Appendix D) is the development of a 10 year Long Term Financial Plan (LTFP) by September 2012. In order to provide management with guidelines in developing that LTFP, Council adopted a formal Borrowing Policy at the April 2010 Council meeting. The adopted policy recognises the role of borrowings as a legitimate source of funding in appropriate circumstances.

Year

2011/12 2012/13 2013/14 2014/15 2015/16

New Borrowings $’000 747 1,000 2,050 (*) 0 0

Principal Paid $’000 479 523 526 459 496

Interest Paid $’000 148 203 325 328 293

Balance 30 June $’000 2,212 2,689 4,213 3,754 3,258

Note (*) The above Borrowing of $2,050 in 2013-14 includes the renewal of the “deemed” loan for Buller Gas of $1,050 which is when the first Buller Gas lease option is taken up. Accounting Standards require that lease arrangements which have defined characteristics must be treated as a Finance Lease. The Buller Gas lease meets these characteristics and therefore must be treated in the same way as a Finance Lease and recognised as borrowings of the Council accounts (even though no borrowings are actually taken up and the annual lease payments are paid out of the Buller Gas Cost Centre before the recognition of the profit it returns to Indigo Shire. Ie. This deemed Buller Gas loan does not place any financial burden on Indigo Shire’s normal operating funds. The balance of borrowings at 30 June each year is made up of the previous year’s balance, plus new borrowings, less principal paid. New borrowings of $1.0 million during 2012-13 will be used to part fund the Council Accommodation project. The new borrowings of $2.05 million (subject to Council approval) in 2013-14 include the $1.05 million for the deemed Buller Gas loan as described above plus $1.0 million in true external borrowings to be used to part fund the completion of the Council Accommodation project. At the time of preparing the 2012-13 Budget, no new borrowings were deemed necessary for the 2014-15 or 2015-16 years as cash positions in both those years are projected to be more than adequate. Borrowing levels over the SRP horizon may alter as the LTFP is developed and finalized in the later part of 2012 as more detailed strategies for infrastructure and service delivery are developed and included as part of the LTFP.


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10.2 Financial planning One of the Key Strategic Activities to Growing Our Economic Prosperity (see Section 2.3) is to prepare and adopt a Long Term Financial Plan (LTFP) before the end of the 2012 calendar year. The LTFP has a 10 year outlook and will consider and quantify the financial impact of matters such as:

• • • • • • • •

The outcomes of the 2030 Vision Infrastructure Strategy (as covered in the next section 10.3) Various shire-wide service delivery strategies such as youth strategies, economic development, fire prevention, land use, tourism, waste, bike paths, roadside management, etc A number of governance and internal strategies such as rating, borrowings, office accommodation, information technology etc Various external factors such as State and Federal Government Acts and regulations, risk management advice, VicRoads strategies, Environmental Protection Authority, regional waste management organisations, medium and long term external economic forecasts etc The current Council Plan Input from Councillors and Council’s senior Council managers Community feedback and consultation.

Once complete, the LTFP will provide a reliable and credible reference point on which to base the development of future Strategic Resources Plans (SRPs) which have a medium term focus over the first four years of the LTFP.

10.3 Infrastructure This year will see more expenditure on restoration of flood damaged infrastructure across the Shire. At this stage, the exact amount to be added to Council’s normal capital works delivery to remedy the impact on infrastructure of several storm events in the west of the Shire is still being quantified. Over the past 12 months, Council has adopted Asset Management Plans (AMP) for Roads, Bridges, Buildings and Pathways as well as the Drainage AMP which is up for adoption at the May 2012 Council meeting. The capital works program for 2012-13 includes more on renewal than the combined asset renewal requirements identified in each of those adopted (and soon to be adopted) AMPs. In the 2012-13 budget, $4.2 million has been set aside for asset renewal works and this is followed up by between $4.0 million and $4.4 million across the remainder of the SRP timeframe. These allocations for asset renewal within the Capital Works program exceed the combined asset renewal requirements identified in the AMP’s which range from between to $2.9 million to $3.2 million across the same period of the SRP. Projects advised in previous SRPs remain noted in the Shire’s capital database for future appraisal relative to other Shire needs and priorities. Reflecting the fact that greater than 50% of the Shire’s assets relate to roads, the SRPs for the next four years have been updated to provide for the following:

• • • • • •

Greater emphasis on urban drainage. Improving pedestrian access and footpath replacement Continued resealing of the road network and gravel re-sheeting maintenance of unsealed roads Operational needs of plant replacement and fleet Maintenance of our link roads to service the Shire industry An increasing emphasis on asset renewal.


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With the completion and introduction of a Capital Works Policy and Priority Filter, existing capital works proposals are being reviewed, reprioritized and considered along with existing asset renewal needs as defined by asset condition assessments and the Molony Asset management model. This year there has been a greater use of asset condition information to identify what work and projects need to be done. In future years and beyond, the Strategic Resources Plans will increasingly reflect resources being allocated on a priority basis aimed at maintaining existing shire assets ahead of new projects.

10.4 Service delivery The key objectives in Council’s Strategic Resources Plan (referred to in Section 8), which directly impact the future service delivery strategy, are to maintain existing service levels and to achieve a desired operating result over the SRP horizon. With this key objective in mind, a number of internal and external influences have been identified which will have a significant impact on the scope and level of services to be provided over the next four years. Transfer Station Waste tipping charges associated with the disposal of waste to the Shire’s transfer stations in Beechworth and Rutherglen have increased by 6.0%. This is despite Indigo Shire incurring significant increases of 33% in the cost of disposal of that waste to the Albury Landfill Centre due to the introduction of State Government levies and the Carbon Tax. Residential Kerbside Garbage Collection Waste tipping charges associated with the disposal of residential garbage to Albury Landfill have increased by 47% primarily due to the introduction of state Government levies and the Carbon Tax which have contributed to the increase in the domestic waste collection charge. Buller Gas The success of this revenue-generating project has been and remains exposed to the level of gas sales which is a direct result of Resort use, seasonal conditions and alternating energy prices. The extent of profit generation serves to offset costs and other project funding requirements in the Shire. A decision on whether to renew this contract for 10 years will need to be made in December 2012 and this Budget and the SRP is premised on the assumption that the renewal option will be taken up. Wodonga Pool This revenue-generating external contract, like Buller Gas, has helped offset Shire and other project costs. This contact expired in March 2012 with the closure of the Wodonga Pool. Commencing with the 2012-13 budget onwards, this contract will no longer be a source of revenue for Indigo Shire. Valuation Services The Council is required to revalue all properties within the municipality every two years. A general st revaluation was carried out as at 1 January 2012 effective for the 2012-13 Budget year. The next general valuation is due in January 2014 with those valuations being effective for the 2014-15 budget year. An allowance of $0.03 million has been made in the 2012-13 Budget to commence the January 2014 revaluation process. Additionally, income of $.08 million has been forecast in the 2012-13 Budget as the expected reimbursement from the Victorian Valuer General as their contribution towards the January 2012 property valuation. Community Care Services Council has a strong commitment to supporting the community through a variety of Home Care programs. These include General Home Care, Personal Care, Respite Care, Meals on Wheels and Centre based meals. The 2012-13 Budget provides the resources to meet the needs of eligible clients and to ensure that these valuable care services are maintained.


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Community Strengthening Council will continue to deliver a broad-ranging Community Strengthening Project across the shire. The three-year Project, which commenced in the 2009-10 year, is delivering Community Plans for 12 towns and districts and will be completed in August 2012. The project has been funded primarily through significant State Government grants, and includes government support for community building in areas of the shire affected by the February 2009 Bushfires. Early Years Services Council provides a variety of early years services including Maternal Child Health and Immunisation services and support and infrastructure for kindergartens and child care services. Recreation and Leisure Services Council provides the community with access to leisure facilities and services by providing infrastructure and support to community groups and committees. These provisions include:

• • • • • • • • •

Assisting Committees of Management (both Section 86 Council and DSE Committees) in developing skills to manage issues such as governance, risk management and financial management Direct facilitation or assistance to committees in sourcing and applying for funding for major and minor infrastructure upgrades Direct facilitation or assistance to committees in developing plans/structures to meet the future needs of the community eg Facility Master Plan, management plans, budgets Increasing physical activity in the community and improving access to recreational facilities Providing information to the community in regards to recreational services, available sports and facilities in the Shire Management and operation of five Indigo Council owned Swimming pools The Upper Murray Regional Library (UMRL) is the provider of library services in Indigo Shire. Three static libraries and 12 mobile sites are covered by the service Community development role that supports and develops access to and participation in the arts through working with artists and arts and cultural groups in the Shire Publication and distribution of Indartz, a bimonthly newsletter highlighting arts and cultural activities around Indigo Shire

Statutory and Strategic Planning The statutory and strategic planning units deliver services to manage appropriate land use across the shire and to balance applicant aspirations with protection of agricultural, environmental, and urban development values and opportunities. The importance of these services is reflected in the Budget allocations.


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Appendices The following appendices include voluntary and statutory disclosures of information which provide support for the analysis contained in sections 1 to 10 of this report. This information has not been included in the main body of the budget report in the interests of clarity and conciseness. Council has decided that while the budget report needs to focus on the important elements of the budget and provide appropriate analysis, the detail upon which the annual budget is based should be provided in the interests of open and transparent local government. The contents of the appendices are summarised below: Appendix A B C D E

Nature of information Budgeted Standard Statements Statutory disclosures Capital works program Key strategic activities Fees and charges schedule


Page 53 60 65 70 73

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Appendix A Budgeted standard statements This appendix presents information in regard to the Budgeted Standard Statements. The budget information for the years 2012-13 to 2015-16 has been extracted from the Strategic Resource Plan. At the end of each financial year Council is required to report back to the community a comparison of actual financial results against these Budgeted Standard Statements and provide an explanation of significant variances. The Standard Statements together with the Performance Statement provide a clear, concise and understandable report of Council’s activities for the year from both a financial and non-financial perspective particularly for those users who do not have a financial background. The appendix includes the following budgeted information: • Budgeted Standard Income Statement • Budgeted Standard Balance Sheet • Budgeted Standard Cash Flow Statement • Budgeted Standard Capital Works Statement • Budgeted Statement of Investment Reserves.


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Appendix A

Budgeted Standard Income Statement For the four years ending 30 June 2016

Strategic Resource Plan Projections 2013/14 2014/15 2015/16 $’000 $’000 $’000


Budget 2012/13 $’000

11,357 671 632 338 7,024

12,175 808 598 336 4,801

12,905 856 634 353 6,161

13,679 908 672 371 6,469

14,500 962 712 389 6,792

2

(21)

(31)

7

11

3,965

4,067

4,271

4,484

4,708

23,988

22,764

25,149

26,590

28,075

9,700 6,524 6 5,666 148 3,364

9,926 6,639 6 5,610 203 3,414

10,323 6,905 6 5,835 325 3,551

10,736 7,181 6 6,068 328 3,693

11,165 7,468 7 6,311 293 3,840

Total expenses

25,408

25,798

26,944

28,012

29,084

Net (Deficit) before capital grants and non-monetary contributions

(1,420)

(3,034)

(1,795)

(1,422)

(1,009)

Grants - Capital Contributions - Capital

6,622 21

4,095 87

4,355 187

3,515 117

1,483 121

Surplus (deficit) for the year

5,223

1,148

2,747

2,210

595

Other comprehensive income Other

0

0

0

0

0

Total comprehensive income

5,223

1,148

2,747

2,210

595

Income Rates charges Statutory Fees and fines User fees Contributions Cash Grants - Operating Net gain on disposal of property, infrastructure, plant and equipment Other revenue Total income before capital grants and non-monetary contributions Expenses Employee benefits Materials and services Bad and doubtful debts Depreciation and amortisation Finance costs Other expenses


Page 51 of 81

Appendix A

Budgeted Standard Balance Sheet For the four years ending 30 June 2016

Forecast Actual

Budget

2011/12 $’000

2012/13 $’000

2013/14 $’000

2014/15 $’000

2015/16 $’000

5,489 2,218 521 340 1129 9,697

2,475 2,341 279 395 1,273 6,763

3,153 2,300 141 410 1357 7,360

4,428 2,365 0 374 1243 8,410

4,413 2,397 0 337 1191 8,338

30 80 179,314 179,424 189,122

35 0 184,910 184,945 191,708

30 900 188,384 189,314 196,674

30 810 189,970 190,810 199,219

30 720 191,077 191,827 200,165

Current liabilities Trade and other payables Interest-bearing loans and borrowings Trust Funds & Deposits Provisions Total current liabilities

2,119 523 165 1,462 4,269

2,129 526 175 1,469 4,299

2,161 459 185 1,557 4,362

2,134 496 197 1,587 4,413

2,202 465 208 1,651 4,526

Non-current liabilities Interest-bearing loans and borrowings Provisions Total non-current liabilities

1,689 1,200 2,889

2,163 1,135 3,298 7,597 184,112

3,754 700 4,454

3,258 480 3,738

2,793 184 2,977

8,816 187,858

8,151 191,068

7,502 192,663

90,218 96,817 823 187,858

92,411 97,817 840 191,068

92,989 98,817 857 192,663

Current assets Cash and cash equivalents Trade and other receivables Non-current assets classified as held for resale Inventory Other assets Total current assets Non-current assets Trade and other receivables Intangible Assets Property, infrastructure, plant & equipment Total non-current assets Total assets

Total liabilities Net assets

7,158 181,964

Equity Accumulated surplus Asset revaluation reserve Other reserves Total equity

85,545 94,817 1,602 181,964


87,513 95,817 782 184,112

Strategic Resource Plan Projections

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Appendix A

Budgeted Standard Cash Flow Statement For the four years ending 30 June 2016

Cash flows from operating activities Receipts Rates & Charges Grants and contributions - Operating Grants and contributions - Capital Interest User fees Statutory fees & fines Other revenue Payments Employee benefits Materials & consumables External contracts Utilities Other expenses Net cash provided by operating activities Cash flows from investing activities Proceeds from property, plant and equipment Repayment of loans and advances Deposits Payments for property, plant and equipment Net cash used in investing activities Cash flows from financing activities Finance costs Proceeds from borrowings Repayment of borrowings Net cash provided by (used in) financing activities Net decrease in cash & cash equivalents Cash & cash equivalents at beginning of year Cash & cash equivalents at end of year


Forecast Actual

Budget


2011/12

2012/13

2013/14

2014/15

2015/16

$’000 Inflows

$’000 Inflows

$’000 Inflows

$’000 Inflows

$’000 Inflows

(Outflows)

(Outflows)

(Outflows)

(Outflows)

(Outflows)

11,307 7,362 6,643 279 632 671 3,686 30,579

12,125 5,137 4,182 227 598 808 3,840 26,917

12,855 6,514 4,542 200 634 856 4,424 30,025

13,629 6,840 3,632 150 672 908 4,705 30,535

14,450 7,182 1,604 150 712 962 4,947 30,007

(9,800) (2,700) (3,774) (611) (2,753) (19,639) 10,941

(10,026) (3,356) (3,233) (569) (2,845) (20,029) 6,888

(10,423) (3,490) (3,363) (592) (2,959) (20,826) 9,198

(10,836) (3,630) (3,497) (615) (3,077) (21,655) 8,880

(11,265) (3,775) (3,637) (640) (3,200) (22,517) 7,490

360 10 0 (9,909) (9,539)

419 10 0 (10,605) (10,176)

320 10 0 (9,000) (8,670)

297 10 0 (7,125) (6,818)

247 10 0 (6,973) (6,716)

(148) 747 (479) 120 1,521 3,968 5,489

(203) 1,000 (523) 274 (3,014) 5,489 2,475

(325) 1,000 (526) 149 677 2,475 3,153

(328) 0 (459) (787) 1,275 3,153 4,428

(293) 0 (496) (789) (15) 4,428 4,413

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Appendix A

Budgeted Standard Capital Works Statement For the four years ending 30 June 2016

Forecast Actual

Budget


2011/12 $’000

2012/13 $’000

2013/14 $’000

2014/15 $’000

2015/16 $’000

Capital works areas Roads Drains Open space Land & Buildings Plant, equipment & other Net Carry forward to next Total capital works

5,614 1,545 298 1,325 909 218 9,909

5,174 632 63 4,118 652 (34) 10,605

3,988 205 0 4,126 681 0 9,000

4,558 501 250 922 894 0 7,125

3,344 756 500 1,510 863 0 6,973

Represented by: New assets Asset renewal Asset expansion/upgrade Net Carry forward to next Total capital works

1,037 7,446 1,208 218 9,909

2,547 6,273 1,819 (34) 10,605

2,191 3,957 2,853 0 9,000

2,932 4,073 121 0 7,125

2,413 4,433 127 0 6,973

Reconciliation of net movement in property, plant and equipment Forecast Actual

Budget

2011/12 $’000

2012/13 $’000

2013/14 $’000

2014/15 $’000

2015/16 $’000

Total capital works

9,909

10,605

9,000

7,125

6,973

Asset revaluation increment

1,000

1,000

1,000

1,000

1,000

Depreciation & amortisation

(5,666)

(5,610)

(5,835)

(6,068)

(6,311)

(80) 0

(399) 0

(692) 0

(471) 0

(555) 0

5,163

5,596

3,473

1,586

1,107

Written down value of assets sold Recognition of previously unrecognised assets Net movement in property, plant & equipment



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Appendix A

Budgeted Statement of Investment Reserves For the four years ending 30 June 2015


Budget 2012/13 $’000

Statutory Car parking Public resort and recreation Total statutory reserves

16 254 270

19 180 199

20 205 225

22 205 227

24 205 229

Discretionary Quarry Restoration Landfill Rehabilitation Property Development Plant replacement Buller Gas Total discretionary reserves Total reserves

143 515 147 249 278 1,332 1,602

158 0 147 0 278 583 782

173 0 147 0 278 598 823

188 0 147 0 278 613 840

203 0 147 0 278 628 857


Strategic Resource Plan Projections 2013/14 2014/15 2015/16 $’000 $’000 $’000

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Appendix B Statutory disclosures This appendix presents information which the Act and the Regulations require to be disclosed in the Council’s annual Budget. The appendix includes the following Budgeted information: • Borrowings • Rates and charges • Differential rates.


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Appendix B

Statutory disclosures 1. Borrowings

New borrowings (other than refinancing) Debt redemption

2011/12 $ 747,000 479,468

2012/13 $ 1,000,000 523,273

2. Rates and charges3 2.1 The proposed rate in the dollar for each type of rate to be levied Type of Property

Residential Residential 2 Residential Vacant Rural 1 Rural 2 Commercial / Industrial

2011/12 cents/$CIV 0.3065 0.3678 0.6130 0.2299 0.2759 0.4138

2012/13 cents/$CIV 0.3255 0.3906 0.6509 0.2441 0.2929 0.4394

2.2 The estimated amount to be raised by each type of rate to be levied Type of Property


2011/12 $ 4,212,960 116,549 302,865 1,755,483 743,220 557,824

2012/13 $ 4,388,298 128,658 365,501 1,849,477 786,994 631,307

2011/12 $

2012/13 $ 8,150,235

2.3 The estimated total amount to be raised by rates

Total rates to be raised

7,688,901

2.4 The proposed percentage change in the rate in the dollar for each type of rate to be levied, compared to that of the previous financial year

Type of Property



2011/12 Change % 6.0 (5.8) 6.0 6.0 6.0 6.0

2012/13 Change % 6.20 6.20 6.18 6.18 6.16 6.19

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Appendix B

2.5 The number of assessments for each type of rate to be levied, compared to the previous `year Type of Property

Residential Residential 2 Residential Vacant Rural 1 Rural 2 Commercial / Industrial Total number of assessments

2011/12 $ 5,141 90 443 1,370 779 364 8,187

2012/13 $ 5,195 93 463 1,377 780 363 8,271

2.6 The basis of valuation to be used is the Capital Improved Value (CIV)

2.7 The estimated total value of land in respect of which each type of rate is to be levied, compared with the previous year Type of Property

Residential Residential 2 Residential Vacant Rural 1 Rural 2 Commercial / Industrial Total

2011/12 $ 1,395,362,000 33,669,000 55,842,900 765,883,600 268,743,000 134,536,200 2,654,036,700

2012/13 $ 1,348,309,000 32,942,000 56,150,200 757,671,600 268,672,000 143,681,200 2,607,426,000

2.8 The proposed unit amount to be levied for each type of charge under section 162 of the Act

Type of Charge

Municipal Garbage Collection Recycling Collection Greenwaste Collection Waste Management Facility Levy Total

Per Rateable Property 2011/12 $ 236.00 150.15 63.30 103.55 55.00 608.00

Per Rateable Property 2012/13 $ 250.15 159.20 67.10 109.80 58.30 644.55

2.9 The estimated amounts to be raised for each type of charge to be levied, compared to the previous year Type of Charge

Municipal Garbage Collection Recycling Collection Greenwaste Collection Waste Management Facility Levy Total


2011/12 $ 1,783,995 943,905 397,947 111,038 417,343 3,654,228

2012/13 $ 1,898,241 1,047,536 441,505 132,968 443,080 3,963,330

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Appendix B

2.10 The estimated total amount to be raised by rates and charges

Rates and charges Supplementary rates Total

2011/12 $ 11,343,129 14,000 11,357,129

2012/13 $ 12,113,565 61,000 12,174,565

2.11 There are no known significant changes which may affect the estimated amounts to be raised by rates and charges. However, the total amount to be raised by rates and charges may be affected by:

• • •

The making of supplementary valuations With the exception of 55 DHS properties that are currently under review, there are no other changes in use of land such that rateable land becomes non-rateable land and vice versa Changes in use of land such that residential land becomes business land and vice versa.

3. Differential rates Over the last few years, council have undertaken several reviews of the Council Rating Strategy in accordance with the Council Plan. Under Objective 3.1 Optimise our Financial Sustainability, the development of a fair and equitable rating policy was seen by Council as a major priority for 2011/2012. Following an extensive review process and an agreed community consultation phase, Council adopted a Rating Strategy on 14 February 2012. The Budget 2012-13 is predicated on the rating differentials defined in the adopted Rating Strategy

The rate and amount of rates payable in relation to land in each category of differential are:

•

A rate of 0.3255% (0.3255 cents in the dollar of CIV) for all rateable residential properties;

•

A rate of 0.3906% (0.3906 cents in the dollar of CIV) for all rateable residential 2;

•

A rate of 0.6509% (0.6509 cents in the dollar of CIV) for all rateable residential vacant properties;

•

A rate of 0.2441% (0.2441 cents in the dollar of CIV) for all rateable rural 1 properties;

•

A rate of 0.2929% (0.2929 cents in the dollar of CIV) for all rateable rural 2 properties;

•

A rate of 0.4394% (0.4394 cents in the dollar of CIV) for all rateable commercial/industrial properties.

Each differential rate will be determined by multiplying the Capital Improved Value (CIV) of each rateable land (categorised by the characteristics described below) by the relevant percentages indicated above.


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Appendix B

Council considers that each differential rate will contribute to the equitable and efficient carrying out of council functions. Details of the objectives of each differential rate, the types of classes of land, which are subject to each differential rate and the uses of each differential rate, are set out below. Residential Rate

to provide an equitable rate for owners of all property not elsewhere described and includes residential property up to and including 8 hectares.

Residential 2 Rate

to provide an equitable rate for owners of residential type properties where that property is also utilised as a place of short term commercial accommodation comprising up to and including four bedrooms.

Residential Vacant Rate

to provide an equitable rate for owners of residential type land that currently does not contain buildings but has the potential to be utilised for residential type accommodation or development that will place a similar demand for Council's services as the other residential type classifications.

Rural 1 {>40ha} Rate

to provide an equitable rate for large scale primary producers to:1. encourage land use consistent with farming activities as defined by section 2, Valuation of Land Act (1960*) and conservation of areas which are suited for agricultural pursuits, 2. recognise the inequity of the State Government requirement for property based rating system, 3. encourage uses compatible with the physical capacity of the land, 4. conserve the resources of soil, flora and fauna and the significant natural features in areas identified as having ecological and landscape interest value, 5. conserve as far as possible the existing patterns of vegetation to maintain landscape quality.

Rural 2 {8 day 6am to 6pm > night 6pm to midnight > Extra one hour after midnight Upstairs stalls

$ $ $ $

277.27 277.27 31.82 95.45

$ $ $ $

27.73 27.73 3.18 9.55

$ $ $ $

305.00 305.00 35.00 105.00

$ $ $ $

293.91 293.91 33.73 101.18

$ $ $ $

29.39 29.39 3.37 10.12

$ $ $ $

323.30 323.30 37.10 111.30

Rehearsals Stage day Stage night Decorating only day Decorating only night

$ $ $ $

63.64 63.64 18.64 18.64

$ $ $ $

6.36 6.36 1.86 1.86

$ $ $ $

70.00 70.00 20.50 20.50

$ $ $ $

67.45 67.45 19.73 19.73

$ $ $ $

6.75 6.75 1.97 1.97

$ $ $ $

74.20 74.20 21.70 21.70

Main Hall Only - Parties etc. > day 6am to 6pm > night 6pm to midnight > extra one hour after midnight Upstairs stalls

$ $ $ $

204.55 204.55 88.18 95.45

$ $ $ $

20.45 20.45 8.82 9.55

$ $ $ $

225.00 225.00 97.00 105.00

$ $ $ $

216.82 216.82 93.45 101.18

$ $ $ $

21.68 21.68 9.35 10.12

$ $ $ $

238.50 238.50 102.80 111.30

Supper Room Only > day 6am to 6pm > night 6pm to midnight > one extra hour after midnight

$ $ $

104.55 104.55 33.64

$ $ $

10.45 10.45 3.36

$ $ $

115.00 115.00 37.00

$ $ $

110.82 110.82 35.64

$ $ $

11.08 11.08 3.56

$ $ $

121.90 121.90 39.20

Supper Room & Kitchen > day 6am to 6pm > night 6pm to midnight > extra one hour after midnight

$ $ $

177.27 177.27 31.82

$ $ $

17.73 17.73 3.18

$ $ $

195.00 195.00 35.00

$ $ $

187.91 187.91 33.73

$ $ $

18.79 18.79 3.37

$ $ $

206.70 206.70 37.10

Rehearsals > day 6am to 6pm > night 6pm to midnight

$ $

63.64 63.64

$ $

6.36 6.36

$ $

70.00 70.00

$ $

67.45 67.45

$ $

6.75 6.75

$ $

74.20 74.20

Decorating only day 6am to 6pm Decorating only night 6pm to midnight Casual Hirers Public Liability Insurance

$ $ $

19.09 19.09 27.27

$ $ $

1.91 1.91 2.73

$ $ $

21.00 21.00 30.00

$ $ $

20.18 20.18 28.91

$ $ $

2.02 2.02 2.89

$ $ $

22.20 22.20 31.80

Kitchen Utensils > day or night

$

68.18

$

6.82

$

75.00

$

72.27

$

7.23

$

79.50

Kitchen Only > per day

$

68.18

$

6.82

$

75.00

$

72.27

$

7.23

$

79.50

$ $ $

30.00 190.00 320.00

Not Taxable Not Taxable Not Taxable

$ $ $

30.00 190.00 320.00

$ $ $

28.91 183.09 308.36

$ $ $

2.89 18.31 30.84

$ $ $

31.80 201.40 339.20

Discount for Hiring on Consecutive Days (Hall and/or Supper Room) 10% discount for hire on 2 consecutive days 20% discount for hire on 3 consecutive days 30% discount for hire on 4 consecutive days 50% discount for hire on 5-7 consecutive days Discount only applies if cleaning is not required during consecutive days hiring Discount for Community Groups 25% Refundable Hall Security Deposits Key deposit - per key Damage/security deposit for supper room only Damage/security deposit for main hall/supper room


Page 70 of 81

2012 - 13 SCHEDULE OF FEES & CHARGES 2011-2012 Fees (Excl. GST)

DESCRIPTION OF FEES & CHARGES Rutherglen Rural Transaction Centre Old Council Chamber (per hire/per day) President's Room (per hire /per day) Back Office (per hire /per day) Front Office ( per hire /per day) Internet Room- Casual use (per hour)

GST Component

2011-2012 Total Fee

2012-2013 Fees (Excl. GST)

GST Component

2012-2013 Total Fee

$ $ $ $ $

68.18 31.82 68.18 68.18 3.64

$ $ $ $ $

6.82 3.18 6.82 6.82 0.36

$ $ $ $ $

75.00 35.00 75.00 75.00 4.00

$ $ $ $ $

72.27 33.73 72.27 72.27 3.64

$ $ $ $ $

7.23 3.37 7.23 7.23 0.36

$ $ $ $ $

79.50 37.10 79.50 79.50 4.00

Beechworth Memorial Hall > Day Rate 6am to 6pm > Evening rate (6pm to midnight or part thereof) > Combined Day/Evening Rate (6am - midnight) > Up to 2 hours after midnight (maximum time) Heating Supper room (day rate or evening rate) Kitchen / Supper room (combined) Supper Room (meetings only, 2 hour limit, not using kitchen, no bond) Rehearsals/display/set up - one third of normal rate (time limit may apply - call to discuss) Casual Hirers Public Liability Insurance Refundable bond (Cleaning Security) Refundable table bond

$ $ $ $ $ $ $ $

109.09 168.18 250.00 45.45 118.18 68.18 109.09 27.27

$ $ $ $ $ $ $ $

10.91 16.82 25.00 4.55 11.82 6.82 10.91 2.73

$ $ $ $ $ $ $ $

120.00 185.00 275.00 50.00 130.00 75.00 120.00 30.00

$ $ $ $ $ $ $ $

109.09 168.18 250.00 45.45 118.18 68.18 109.09 27.27

$ $ $ $ $ $ $ $

10.91 16.82 25.00 4.55 11.82 6.82 10.91 2.73

$ $ $ $ $ $ $ $

120.00 185.00 275.00 50.00 130.00 75.00 120.00 30.00

$ $ $

27.27 250.00 100.00

$ 2.73 Not Taxable Not Taxable

$ $ $

30.00 250.00 100.00

$ $ $

28.91 250.00 100.00

$ 2.89 Not Taxable Not Taxable

$ $ $

31.80 250.00 100.00

Chiltern Court House Meeting only

$

18.18

$

1.82

$

20.00

$

19.27

$

1.93

$

21.20

Chiltern Community Offices Meeting room

$

18.18

$

1.82

$

20.00

$

19.27

$

1.93

$

21.20

Chiltern Memorial Hall Hall Hire daily rate (Day 1 & 2) + $200 bond Hall Hire daily rate (Day 3 & after)

$ $

157.27 90.91

$ $

15.73 9.09

$ $

173.00 100.00

$ $

157.27 90.91

$

15/73 9.09

$ $

173.00 100.00

Chiltern Senior Citizens Clubrooms Room Hire per day

$

34.55

$

3.45

$

38.00

$

20.00

$

2.00

$

22.00

Stanley Soldiers Memorial Hall Hall Hire hourly rate Athenaeum hire hourly rate Hirers Public Liability Insurance Funerals Weddings + $50 bond Crockery hire sets of 10 White linen tablecloth hire each Urn hire daily rate Chair hire each daily hire Table hire each daily hire Hirers Public Liability Insurance

$ $ $ $ $ $ $ $ $ $ $

9.09 9.09 23.64 90.91 181.82 9.09 10.91 4.55 0.45 4.55 23.64

$ $ $ $ $ $ $ $ $ $ $

0.91 0.91 2.36 9.09 18.18 0.91 1.09 0.45 0.05 0.45 2.36

$ $ $ $ $ $ $ $ $ $ $

10.00 10.00 26.00 100.00 200.00 10.00 12.00 5.00 0.50 5.00 26.00

$ $ $ $ $ $ $ $ $ $ $

9.09 9.09 23.64 90.91 181.82 9.09 10.91 4.55 0.45 4.55 23.64

$ $ $ $ $ $ $ $ $ $ $

0.91 0.91 2.36 9.09 18.18 0.91 1.09 0.45 0.05 0.45 2.36

$ $ $ $ $ $ $ $ $ $ $

10.00 10.00 26.00 100.00 200.00 10.00 12.00 5.00 0.50 5.00 26.00

Tangambalanga Community Centre Hall Hire per day Casual Hire (per hour) Hirers Public Liability Insurance

$ $ $

136.36 22.72 25.10

$ $ $

13.64 2.28 2.50

$ $ $

150.00 25.00 27.60

$ $ $

136.36 22.72 25.10

$ $ $

13.64 2.28 2.50

$ $ $

150.00 25.00 27.60

Wooragee Community Hall Evening Social Event hire +$200 bond Full day hire Half day hire Night Meeting hire Crockery/Cutlery Hire (50) Heating/Cooling hourly rate

$ $ $ $ $ $

90.91 27.27 18.18 13.64 9.09 1.82

$ $ $ $ $ $

9.09 2.73 1.82 1.36 0.91 0.18

$ $ $ $ $ $

100.00 30.00 20.00 15.00 10.00 2.00

$ $ $ $ $ $

90.91 27.27 18.18 13.64 9.09 1.82

$ $ $ $ $ $

9.09 2.73 1.82 1.36 0.91 0.18

$ $ $ $ $ $

100.00 30.00 20.00 15.00 10.00 2.00

Yackandandah Public Hall Hall Hire hourly rate Full Day Hall Hire - day to midnight Full Day Hall Hire & Kitchen - day to midnight Foyer &/or Kitchen hourly rate

$ $ $ $

13.64 227.27 454.55 9.09

$ $ $ $

1.36 22.73 45.45 0.91

$ $ $ $

15.00 250.00 500.00 10.00

$ $ $ $

14.32 238.64 477.27 9.55

$ $ $ $

1.43 23.86 47.73 0.95

$ $ $ $

15.74 262.50 525.00 10.50

Yackandandah Sports Park Whole Facility whole day hire Chair Hire (300) whole day hire Table Hire (15) whole day hire Stadium (incl chairs & tables) hourly rate Stadium (incl.chairs & tables) 8 hour rate Function Centre (incl.cutler.chairs & tables) hourly rate Function Centre (incl.cutler.chairs & tables) 8 hour rate Video Equipment (for hired time) Cappuccino Machine (need prooof of qualification to hire) Commercial Kitchen hourly rate Commercial Kitchen 8 hour rate Gym hourly rate Gym 8 hour rate Scout Hall hourly rate Scout Hall 8 hour rate Small Meeting Room hourly rate Small Meeting Room 8 hour rate Oval hourly rate Oval 8 hour rate Tennis Pavilion hourly rate Tennis Paviion 8 hour rate Canteen hourly rate Canteen 8 hour rate

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

545.45 45.45 90.91 27.27 181.82 18.18 145.45 27.27 27.27 13.64 109.09 9.09 72.73 9.09 72.73 4.55 36.36 4.55 45.45 4.55 36.36 9.09 72.73

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

54.55 4.55 9.09 2.73 18.18 1.82 14.55 2.73 2.73 1.36 10.91 0.91 7.27 0.91 7.27 0.45 3.64 0.45 4.55 0.45 3.64 0.91 7.27

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

600.00 50.00 100.00 30.00 200.00 20.00 160.00 30.00 30.00 15.00 120.00 10.00 80.00 10.00 80.00 5.00 40.00 5.00 50.00 5.00 40.00 10.00 80.00

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

545.45 45.45 90.91 27.27 181.82 18.18 145.45 27.27 27.27 13.64 109.09 9.09 72.73 9.09 72.73 4.55 36.36 4.55 45.45 4.55 36.36 9.09 72.73

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

54.55 4.55 9.09 2.73 18.18 1.82 14.55 2.73 2.73 1.36 10.91 0.91 7.27 0.91 7.27 0.45 3.64 0.45 4.55 0.45 3.64 0.91 7.27

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

600.00 50.00 100.00 30.00 200.00 20.00 160.00 30.00 30.00 15.00 120.00 10.00 80.00 10.00 80.00 5.00 40.00 5.00 50.00 5.00 40.00 10.00 80.00


Page 71 of 81


DESCRIPTION OF FEES & CHARGES

GST Component

2011-2012 Total Fee


GST Component

2012-2013 Total Fee

MUSEUMS & HISTORIC SITES COURT HOUSE, TELEGRAPH STATION, BURKE MUSEUM & 2 GUIDED WALKING TOURS - GOLDEN TICKET (VALID 4 DAYS) Admission Charges > Adult $ 22.73 $ 2.27 $ 25.00 > Children $ 13.64 $ 1.36 $ 15.00 > Concession $ 13.64 $ 1.36 $ 15.00 > Family (2 adults, 3 children) $ 45.45 $ 4.55 $ 50.00

$ $ $ $

22.73 13.64 13.64 45.45

$ $ $ $

2.27 1.36 1.36 4.55

$ $ $ $

25.00 15.00 15.00 50.00

BEECHWORTH COURT HOUSE Admission Charges > Adult > Children > Concession > Family(2 adults, 3 children)

$ $ $ $

7.27 4.55 4.55 14.55

$ $ $ $

0.73 0.45 0.45 1.45

$ $ $ $

8.00 5.00 5.00 16.00

8.00

BURKE MUSEUM Admission Charges > Adult > Children > Concession > Family (2 adults, 3 children)

$ $ $ $

7.27 4.55 4.55 14.55

$ $ $ $

0.73 0.45 0.45 1.45

$ $ $ $

8.00 5.00 5.00 16.00

$

7.27

$

0.73

$

8.00

$

7.27

$

0.73

$

$

4.55

$

0.45

$

5.00

$

4.55

$

0.45

$

5.00

$ $

4.55 14.55

$ $

0.45 1.45

$ $

5.00 16.00

$ $

4.55 14.55

$ $

0.45 1.45

$ $

5.00 16.00

MUSEUM/COURTHOUSE COMBINED TICKET (VALID 2 DAYS) Admission Charges Adult Concession/Student Family

$ $ $

13.64 $ 8.18 $ 27.27 $

1.36 $ 0.82 $ 2.73 $

15.00 $ 9.00 $ 30.00 $

13.64 $ 8.18 $ 27.27 $

1.36 $ 0.82 $ 2.73 $

15.00 9.00 30.00

WALKING TOURS (Echoes of History or Ned Kelly) Admission Charges > Adult > Children > Concession > Family

$ $ $ $

9.09 6.82 6.82 22.73

$ $ $ $

0.91 0.68 0.68 2.27

$ $ $ $

10.00 7.50 7.50 25.00

$ $ $ $

9.09 6.82 6.82 22.73

$ $ $ $

0.91 0.68 0.68 2.27

$ $ $ $

10.00 7.50 7.50 25.00

OTHER PRECINCT SERVICES Microfilm use & research at the Museum (patron conducts own res.) Research conducted by Museum Staff (per hr)

$ $

5.18 30.00

$ $

0.52 3.00

$ $

5.70 33.00

$ $

5.45 31.82

$ $

0.55 3.18

$ $

6.00 35.00

Photographic Service Copies from Pioneer Board (A4 size)

$

22.73

$

2.27

$

25.00

$

24.09

$

2.41

$

26.50

Reproduction Fees Publication of Burke Memorial Museum material in books, journals, exhibitions, catalogues, newspapers, electronic and online products, and in film and television programs (refer detailed $ 45.55 $ Black and White (per image) (A4 size) 4.55 $ 50.10 $ 48.27 $ 4.83 $ 53.10 Colour (per image) $ 80.91 $ 8.09 $ 89.00 $ 81.82 $ 8.18 $ 90.00 Publication of museum material as separate prints avaliable for sale $ 389.55 $ 38.95 $ 428.50 $ 412.91 $ 41.29 $ 454.20 For the right to film any Burke Museum material in situ for film, video or television $ 404.73 $ 40.47 $ 445.20 $ 409.09 $ 40.91 $ 450.00 VENUE HIRE Beechworth Town Hall Note: Charges waived for community groups (bond applicable) > Day rate for (6am-6pm) > Hourly day rate (up to 2 hours then day rate) > 6pm to midnight or part thereof > Up to 2 hours after midnight (max. time) > Combined Evening & Day rate Heating Refundable bond

$ $ $ $ $ $ $

65.73 23.27 84.18 50.64 151.73 25.27 212.00

$ 6.57 $ 2.33 $ 8.42 $ 5.06 $ 15.17 $ 2.53 not Taxable

Burke Museum Meetings (per hour) $ 35.45 $ 3.55 Note: Use of Museum for meetings etc outside normal operating hours (excluding the Friends of the Burke Museum) Venue Hire (4hrs or part therof) $ 151.73 $ 15.17 “Street of Shops” (4hrs or part therof) $ 303.55 $ 30.35 Combined venue hire & "Street of Shops"(4hrs or part therof) $ 404.73 $ 40.47 Beechworth Court House > Day rate per hour up to 2 hours > Hourly rate (up to 2 hours then day rate) > Night Rate per hour (6pm to midnight) Rehearsals/set up time > Day rate > Night rate maximum of 2 hrs Camp Fire/Village Green > Day Rate per hour > Hourly rate (up to 2 hours then day rate) > Night Rate per hour ( 6pm to midnight) > Bond - all buildings/grounds attract a bond

$ $ $ $ $ $ $

72.30 25.60 92.60 55.70 166.90 27.80 212.00

$ $ $ $ $ $ $

68.18 24.64 86.36 53.64 159.09 26.73 200.00

$ 6.82 $ 2.46 $ 8.64 $ 5.36 $ 15.91 $ 2.67 Not Taxable

$ $ $ $ $ $ $

75.00 27.10 95.00 59.00 175.00 29.40 200.00

$

39.00

$

37.55

$

3.75

$

41.30

$ $ $

166.90 333.90 445.20

$ $ $

159.09 290.91 409.09

$ $ $

15.91 29.09 40.91

$ $ $

175.00 320.00 450.00

$ $ $

39.64 50.64 78.00

$ $ $

3.96 5.06 7.80

$ $ $

43.60 55.70 85.80

$ $ $

40.91 53.64 81.82

$ $ $

4.09 5.36 8.18

$ $ $

45.00 59.00 90.00

$ $

30.36 39.64

$ $

3.04 3.96

$ $

33.40 43.60

$ $

31.82 40.91

$ $

3.18 4.09

$ $

35.00 45.00

$ $ $ $

35.45 39.64 50.64 333.90

$ 3.55 $ 3.96 $ 5.06 not taxable

$ $ $ $

39.00 43.60 55.70 333.90

$ $ $ $

35.45 40.91 53.64 300.00

$ 3.55 $ 4.09 $ 5.36 Not Taxable

$ $ $ $

39.00 45.00 59.00 300.00

$ 3.75 $ 4.20 Not Taxable

$ $ $

41.30 46.20 400.00

Note: All permits must be obtained by Hirer and submitted with forms Note: Special rules apply to deposits - if the deposit is refunded no GST is payable, however if a deposit is forfeited GST becomes applicable Police Paddocks Note: Charges apply to commerical groups only, charges waived for community groups (bond applicable) > Day Rate per hour $ 35.45 $ 3.55 > Hourly rate (up to 2 hours then day rate) $ 39.64 $ 3.96 > Bond - all buildings/grounds attract a bond $ 389.50 not taxable > Night rate 6 pm to midnight or part therof inc. weekends hourly rate $ 50.64 $ 5.06 Insurance Casual Hirers Public Liability Ins. (applicable to all groups)

$


26.36

$

2.64

$ $ $

39.00 43.60 389.50

$ $ $

37.55 42.00 400.00

$

55.70

$

53.64

$

5.36

$

59.00

$

29.00

$

27.91

$

2.79

$

30.70

Page 72 of 81



GST Component

2011-2012 Total Fee


GST Component

2012-2013 Total Fee

SUSTAINABLE COMMUNITIES AFTER SCHOOL CARE > Full session

$

14.80

$

14.80

PROGRAM NO LONGER RUN BY COUNCIL

$ $

54.55 50.00

$ $

5.46 5.00

$ $

60.01 55.00

SERVICE NO LONGER RUN BY COUNCIL SERVICE NO LONGER RUN BY COUNCIL

$ $ $ $ $

9.09 29.09 30.00 34.55 40.91

$ $ $ $ $

0.91 2.91 3.00 3.45 4.09

$ $ $ $ $

10.00 32.00 33.00 38.00 45.00

$ $ $ $ $

9.64 30.82 31.82 36.55 43.36

$ $ $ $ $

0.96 3.08 3.18 3.65 4.34

$ $ $ $ $

10.60 33.90 35.00 40.20 47.70

Yackandandah > Yack (within township) > Yack to Beechworth > Yack to Wodonga > Yack to Albury > Yack to Nth Albury/Lavington > Yack to Wangaratta

$ $ $ $ $ $

9.09 17.27 21.82 29.09 34.55 43.64

$ $ $ $ $ $

0.91 1.73 2.18 2.91 3.45 4.36

$ $ $ $ $ $

10.00 19.00 24.00 32.00 38.00 48.00

$ $ $ $ $ $

9.64 18.27 23.09 30.82 36.55 46.27

$ $ $ $ $ $

0.96 1.83 2.31 3.08 3.65 4.63

$ $ $ $ $ $

10.60 20.10 25.40 33.90 40.20 50.90

Kiewa/Tangambalanga > Kiewa/Tangambalanga (within township) > Kiewa/Tangam to Wodonga > Kiewa/Tangam to Albury > Kiewa/Tangam to Nth Albury/Lavington

$ $ $ $

9.09 18.18 22.73 28.18

$ $ $ $

0.91 1.82 2.27 2.82

$ $ $ $

10.00 20.00 25.00 31.00

$ $ $ $

9.64 19.27 24.09 29.82

$ $ $ $

0.96 1.93 2.41 2.98

$ $ $ $

10.60 21.20 26.50 32.80

Chiltern > Chiltern (within township) > Chiltern to Barnawartha > Chiltern to Rutherglen > Chiltern to Corowa > Chiltern to Wangaratta > Chiltern to Wodonga > Chiltern to Albury > Chiltern to Nth Albury/Lavington

$ $ $ $ $ $ $ $

9.09 9.55 15.45 25.00 30.00 25.91 28.18 33.64

$ $ $ $ $ $ $ $

0.91 0.95 1.55 2.50 3.00 2.59 2.82 3.36

$ $ $ $ $ $ $ $

10.00 10.50 17.00 27.50 33.00 28.50 31.00 37.00

$ $ $ $ $ $ $ $

9.64 10.09 16.36 26.45 31.82 27.45 29.91 35.64

$ $ $ $ $ $ $ $

0.96 1.01 1.64 2.65 3.18 2.75 2.99 3.56

$ $ $ $ $ $ $ $

10.60 11.10 18.00 29.10 35.00 30.20 32.80 39.20

MEALS ON WHEELS & COMMUNITY MEAL (per meal) Meals on Wheels Community Meal Meals (Private) (Full Cost Recovery)

$ $ $

8.80 8.90 12.73

Not Taxable Not Taxable $ 1.27

$ $ $

8.80 $ 8.90 $ 14.00 $

9.30 9.40 13.45

Not Taxable Not Taxable $ 1.35

$ $ $

9.30 9.40 14.80

$ $

44.55 81.82

$ $

4.45 8.18

$ $

49.00 90.00

$ $

47.18 86.73

$ $

4.72 8.67

$ $

51.90 95.40

$ $

15.45 100.00

$ $

1.55 10.00

$ $

17.00 110.00

$ $

16.36 106.00

$ $

1.64 10.60

$ $

18.00 116.60

Home Care Low Income Single Low income - Couple Medium Income High Income

$ $ $ $

6.04 10.04 12.51 32.33

Not Taxable Not Taxable Not Taxable Not Taxable

$ $ $ $

6.00 10.00 12.50 32.30

$ $ $ $

6.30 10.60 13.20 34.20


$ $ $ $

6.30 10.60 13.20 34.20

Personal Care Low Income Medium Income High Income

$ $ $

6.04 9.54 37.10


$ $ $

6.00 9.50 37.00

$ $ $

6.30 10.00 39.20


$ $ $

6.30 10.00 39.20

Respite Care Low Income Medium Income High Income

$ $ $

3.82 4.88 33.39


$ $ $

3.80 4.90 33.40

$ $ $

4.00 5.10 35.40


$ $ $

4.00 5.10 35.40

Property Maintenance Low Income - all property maintenance (from 2007/08) Medium Income High Income

$ $ $

12.93 19.29 48.97


$ $ $

13.00 19.30 49.00

$ $ $

13.70 20.40 51.90


$ $ $

13.70 20.40 51.90

$

50.00

$

5.00

$

55.00

$

53.00

$

5.30

$

58.30

$

0.85

Not Taxable

$

0.85

$

0.90

Not Taxable

$

0.90

BABY CAPSULE HIRE > Deposit > Hire COMMUNITY CARS Beechworth > B/Wth (within township) > B/Wth to Wangaratta > B/Wth to Wodonga > B/Wth to Albury > B/wth to Nth Albury/Lavington

SENIOR CITIZENS HALL HIRE Yackandandah > Half Day > Full Day > Weekend (same as weekdays) Meetings Deposit

Not Taxable

HOME & COMMUNITY CARE Low income Less than $34,232 - single Less than $55,692 - couple Less than $61,225 - family with 1 child + $5,533 for each add. child Medium Income $34,232 - $73,334 - single $55,692 - $98,036 - couple $61,225 - $103.240 - family with 1 child + $5,533 for each add. Child High Income Greater than $71,334 - single Greater than $98,036 - couple Greater than $103,240 - family with 1 child + $5,533 for each add. child

Home Care Private Hourly rate Plus travel time for outside town boundaries @$0.80/min HC Private Travel /km


Page 73 of 81


DESCRIPTION OF FEES & CHARGES DISABLED PARKING PERMITS Disabled Parking (for 3 years) Disabled Parking - temporary permit (for up to 12 months)

$ $

7.95 3.70

SWIMMING POOLS Casual Child (per entry) Adult (per entry) Spectator Students Concession Casual Family Casual Swimming Pennants (per entry)

$ $ $ $ $ $ $

Season Tickets Child Adult Family Concession

$ $ $ $

GST Component

2011-2012 Total Fee


Not Taxable Not Taxable

$ $

7.95 3.70

$ $

8.40 3.90

2.73 3.55 2.18 2.18 2.73 12.09 1.09

$ $ $ $ $ $ $

0.27 0.35 0.22 0.22 0.27 1.21 0.11

$ $ $ $ $ $ $

3.00 3.90 2.40 2.40 3.00 13.30 1.20

$ $ $ $ $ $ $

61.27 83.64 144.55 61.27

$ $ $ $

6.13 8.36 14.45 6.13

$ $ $ $

67.40 92.00 159.00 67.40

GST Component

2012-2013 Total Fee


$ $

8.40 3.90

2.82 3.73 2.27 2.27 2.82 12.82 1.18

$ $ $ $ $ $ $

0.28 0.37 0.23 0.23 0.28 1.28 0.12

$ $ $ $ $ $ $

3.10 4.10 2.50 2.50 3.10 14.10 1.20

$ $ $ $

64.91 88.64 153.18 64.91

$ $ $ $

6.49 8.86 15.32 6.49

$ $ $ $

71.40 97.50 168.50 71.40

SUSTAINABLE DEVELOPMENT BUILDING FEES Note:a) Statutory fees as prescribed by the Building Regulations shall be applied in adddition to the fees listed below. b) The Building Permit Fees shall be $Value of building work /200 or the following minimum whichever is the lesser Residential (Domestic) Works Extensions/Alterations {cost/200} min $850 Internal Alterations { cost / 200 } min $640 New Dwellings { cost / 200} min $1275 Multi Unit Development Minor Works Demolitions (any height class 1 or 10) Demolitions (any other building $ per storey) Removals Garages, carports, masts , $20,000 Swimming Pools (inground) Swimming Pools (above ground) Swimming Pools fence only Other (e.g. verandah, re-stump, fences, heaters etc). Note:This may be reduced at the discretion of the Municipal Building Surveyor. Commercial Works > Up to $30,000 > $30,000 to $100,000

(minimum fee) $ 727.27 $ 545.45 $ 1,090.91

Services Non mandatory & additional reinspections Council Consent and Report (Building Reg 4) Copies - building records, building permit with min one hour fee and additional document copying fee per hour Occupancy Permits

72.73 54.55 109.09

$ $ $

800.00 600.00 1,200.00 Cost /200

$ $ $

770.91 578.18 1,156.36

$ $ $

77.09 57.82 115.64

$ $ $

848.00 636.00 1,272.00 Cost/200

27.27 45.45 27.27 30.00 36.27 40.91 47.27 55.02 36.27 36.27 36.27

$ $ $ $ $ $ $ $ $ $ $

300.00 500.00 300.00 330.00 399.00 450.00 520.00 605.20 399.00 399.00 399.00

$ $ $ $ $ $ $ $ $ $ $

289.09 481.82 289.09 300.00 384.45 431.82 501.09 554.55 384.45 150.00 384.45

$ $ $ $ $ $ $ $ $ $ $

28.91 48.18 28.91 30.00 38.45 43.18 50.11 55.45 38.45 15.00 38.45

$ $ $ $ $ $ $ $ $ $ $

318.00 530.00 318.00 330.00 422.90 475.00 551.20 610.00 422.90 165.00 422.90

77.27 $ 850.00 $ Yes - in addition to fee$ value x 0.0125 + Yes - in addition to fee $value x 0.003x Yes - in addition to fee$value x 0.0016+

818.18

$

81.92

$

900.00

$ $ $ $ $ $ $ $ $ $ $

272.73 454.55 272.73 300.00 362.73 409.09 472.73 550.18 362.73 362.73 362.73

$ $ $ $ $ $ $ $ $ $ $

$

772.73

$

$value x 0.0125 +

> $100,000 to $499,000 > $500,000 and over

$ $ $

$value x 0.003 + $value x 0.0016+

$ $

140.91 $ 14.09 $ 155.00 - by Building Commission Set

$

149.36

$

14.94

$

164.30

$ $

68.18 $ 436.36 $

$ $

72.27 462.55

$ $

7.23 46.25

$ $

79.50 508.80

Building Compliance Building compliance - fee


6.82 43.64

$ $

75.00 480.00

Fees as for new building work plus additional 50% (Minimum $550)

Page 74 of 81



GST Component

2011-2012 Total Fee


GST Component

2012-2013 Total Fee

PLANNING FEES PLANNING PERMITS AND PLANNING Scheme amendments fees schedule 18/08/2009. (These fees do not attract GST) Referenc should always be made to the Regulations to obtain the complete wording of individual fee regulations and other regulations (which include waiving and rebating provisions) The APPLICATIONS FOR PERMITS UNDER SECTION 47 (REG. 7) Class 1. Use only An application to undertake development ancillary to the use of the land for a single dwelling per lot; if the estimated cost of development included in the application is: 2. >$10,000 - $100,000 3. >$100,000 To develop land (other than for a single dwelling per lot) if the estimated cost of development included in the application is: 4. 10,000 - $50,000 (Council variation to fee structure) 5. $50,001 - $250,000 6. $250,001 - $500,000 7. $501,000 - $1,000,000 8. $1,000,001 - $7,000,000 9. $7,000,000 - $10,000,000 10. $10,000,001 - $50,000,000 11. $50,000,001

$

502.00

$ $

239.00 490.00

$ $ $ $ $ $ $ $ $

102.00 302.00 604.00 707.00 815.00 1,153.00 4,837.00 8,064.00 16,130.00

Not Taxable

$

502.00

$

502.00

Not Taxable

$

502.00


$ $

239.00 490.00

$ $

239.00 490.00


$ $

239.00 490.00

Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable

$ 102.00 $ 302.00 $ 604.00 $ 707.00 $ 815.00 $ 1,153.00 $ 4,837.00 $ 8,064.00 $ 16,130.00

$ $ $ $ $ $ $ $ $

102.00 320.10 604.00 707.00 815.00 1,153.00 4,837.00 8,064.00 16,130.00

$ $ $ $ $ $ $ $ $

102.00 320.10 604.00 707.00 815.00 1,153.00 4,837.00 8,064.00 16,130.00

$

386.00

$

386.00

Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable Not Taxable

12. To subdivide an existing building 13. To subdivide land into two lots 14. To effect a realignment of a common boundary between lots or to consolidate two or more lots. 15. To subdivide land. 16. To remove a restriction(within the meaning of the Subdivision Act 1988 ) over land if the land has been used or developed for more than 2 yrs. before the date of application, in a manner which would have been lawful under the Planning and Environment 17. To create, vary or remove a restriction within the meaning of the Subdivision Act 1988 ; or to create or remove a right of way. 18. To create, vary or remove an easement other than a right of way; or to vary or remove a condition in the nature of an easement other than a right of way in a Crown grant.

$

386.00

$

781.00

$

249.00

$

$

541.00

404.00

COMBINED PERMIT APPLICATIONS (REGULATION 8) The fee for an application for any combination of use, development other than subdivision, subdivision and any matter referred to in classes of application 16, 17 or 18 set out in the table in FEES TO AMEND APPLICATIONS AFTER NOTICE HAS BEEN GIVEN (REGULATION 8A) Request to amend an application for a permit after notice of the application has been given under section 52 for every class of application set out in the table in regulation 7

$

Not Taxable

SUBDIVISION (Permit & Certification Fees) Regulation 2000 Version at 16/11/11 Fee Type Processing an application to certify a plan of subdivision under the Subdivision Act 1988 Processing any other application for certification under the subdivision Act 1988 Engineering plan prepared by Council Sec 15(6) Supervision of works Sec 17(2)(b) Checking engineering plans

99.00

$100 plus $20 per lot $100.00 3.5% of value of works 2.5% of value of works 0.75% of value of works

INDIGO SHIRE FEES & CHARGES 2012/13 Class 5 applications >$10,000 - $50,000

$274.55

$27.45

$

No charge Applications for extensions of time to a permit or for significant amendments to a permit or approved plans - Admin fee Urgent planning certificates - same day (additional fee)

$

54.55

Assessing Development Plans (3 lots or more) - Admin fee Assessing Timber Harvesting Plan (per assessment) Assessing Plantation Development Notice (per assessment)

$ $

118.18 118.18

> Public notice letters to owners/occupants

$

> Public notice displayed on site (when erected for applicant) > Display ad in O&M Advertiser > Display ad in Border Mail

$

302.00

$

291.00

$

29.10

$

320.10

No charge

Not Taxable $ 5.45

$

60.00

No charge statutory fee applies 54.55

Not Taxable 5.45

No charge - statutory fee applies $ 60.00

$130 plus Includes GST $25 per lot $ 11.82 $ 130.00 $ 11.82 $ 130.00

$ $

$154 plus $29 per lot 125.27 125.27

Includes GST $154 plus $29 per lot $ 12.53 $ 137.80 $ 12.53 $ 137.80

63.64

$

6.36

$

70.00

$

74.20

Includes GST $

74.20

63.64

$

6.36

$

70.00

$

74.20

Includes GST $

74.20

Public Notice Administration charges -

Approval or amendment of endorsed plans requiring further inspection or referrals - admin. Fees Urgent planning certificates (same day)

Charges as per newspaper fees plus 10%

$

118.18

$

11.82

$

130.00

$

137.80

Includes GST $

137.80

$

54.55

$

5.45

$

60.00

$

60.00

Includes GST $

60.00

Planning Scheme Amendments - when an independent panel report is required Section 173 Ageements Preparation fee Legal review where agreement prepared outside Council Sealing fee Request for Planning Information (requiring research of archives)

Charges as per newspaper fees plus 10%

Cost of Independent Panel

$

77.27 $ 7.73 $ Actual Cost of Review 68.18 $ 6.82 $

75.00

$

68.18

$

$

68.18 $

6.82

$

75.00

$

68.18

$

6.82

$

75.00

Request for Planning Information (requiring search of archives) with min. one hour fee and additional document copying fee $

68.18 $

6.82

$

75.00

$

68.18

$

6.82

$

75.00

236.36 $ 236.36 $

23.64 23.64

$ $

260.00 260.00

$ $

236.36 236.36

$ $

23.64 23.64

$ $

260.00 260.00

Liquor License Change of class of license/hours New license/increase in license area

$

Cost of Independent Panel

$ $


85.00

$

77.27

$

7.73 $ 85.00 Actual Cost of Review 6.82 $ 75.00

Page 75 of 81


GST Component

$

414.75

Not Taxable

$

475.00

$

500.00

Not Taxable

$

500.00

$

434.00

Not Taxable

$

434.00

$

460.00

Not Taxable

$

460.00

$

434.00

Not Taxable

$

434.00

$

460.00

Not Taxable

$

460.00

$

218.00

Not Taxable

$

218.00

$

231.10

Not Taxable

$

231.10

Proposed new fee to be introduced in 2012/13

$ $

100.00 75.00 Free


$ $

100.00 75.00 Free

Other Fees Transfer Fee - all registered premises Late fee (regos not received by the 1 March) Prescribed Accommodation Fee B & B Prescribed Accommodation Fee 10-20 beds Prescribed Accommodation Fee (0ver 20 beds) Hairdressing/Skin Penetration

Transfer Fee is 50% of rego price Normal registration fee + additional 50% of rego $ 242.00 Not Taxable $ 242.00 $ 242.00 Not Taxable $ 242.00 $ 242.00 Not Taxable $ 242.00 $ 120.00 Not Taxable $ 120.00

$ $ $ $

250.00 256.50 256.50 127.20


$ $ $ $

250.00 256.50 256.50 127.20

Food premises/hairdressing/skin penetration specific inspection request - Fee

$

150.00

Not Taxable

$

150.00

$

159.00

Not Taxable

$

159.00

Caravan Parks Fee – Powered site Registration transfer $50.00 as per legislation

$ $

4.00 50.00


$ $

4.00 50.00

$ $

-


$ $

-

Septic Tanks New - Fee Alteration - Fee Re Inspection Fee

$ $ $

420.00 200.00 150.00


$ $ $

420.00 200.00 150.00

$ $ $

445.00 212.00 159.00


$ $ $

445.00 212.00 159.00

530.00

Not Taxable

$

530.00

$

560.00

Not Taxable

$

560.00


2011-2012 Total Fee


GST Component

2012-2013 Total Fee

ENVIRONMENTAL HEALTH FEES

Annual Food Registration: Indigo Shire Council Municipal Area Class 1 Businesses selling food to vulnerable groups eg. Hospitals (audit required at cost) Class 2 Businesses selling unpacked potentially hazardous foods which are not intended to be cooked or treated prior to consumption eg. hotels Businesses selling potentially hazardous foods which are intended to be cooked prior to consumption; or Class 3 Businesses selling non potentially hazardous foods which are unpacked eg. take aways Class 4 Businesses selling packaged foods only e.g.. Newsagent, wineries Temporary Food Premises

No Charge as per changes to the Food Act

Class 2 Class 3 Community Groups or Class 4 Notifications

Mount Hotham Resort Area Class 1 Businesses selling food to vulnerable groups e.g.. Hospitals (audit required at cost) $ Class 2 Businesses selling unpacked potentially hazardous foods which are not intended to be cooked or treated prior to consumption e.g.. hotels $ Businesses selling potentially hazardous foods which are intended to be cooked prior to consumption; or $

520.00

Not Taxable

$

520.00

$

550.00

Not Taxable

$

550.00

520.00

Not Taxable

$

520.00

$

550.00

Not Taxable

$

550.00

300.00

Not Taxable

$

300.00

$

318.00

Not Taxable

$

318.00

Class 3

Businesses selling non potentially hazardous foods which are unpacked e.g.. take aways $ Class 4 Businesses selling packaged foods only e.g.. Newsagent, wineries

Free, per legislation

Free

Other Fees Transfer Fee - all registered premises Late fee (regos not received by the 1 March) Prescribed Accommodation Fee Up to 20 persons accommodated 21 to 40 persons accommodated 41 to 60 persons accommodated 61 or more persons accommodated

$ $ $ $

285.00 375.00 425.00 480.00


$ $ $ $

285.00 375.00 425.00 480.00

$ $ $ $

302.00 397.50 450.00 500.00


$ $ $ $

302.00 397.50 450.00 500.00

Hairdressing/Skin Penetration

$

140.00

Not Taxable

$

140.00

$

148.40

Not Taxable

$

148.40

$

530.00

Not Taxable

$

530.00

$

560.00

Not Taxable

$

560.00

$

520.00

Not Taxable

$

520.00

$

550.00

Not Taxable

$

550.00

$

520.00

Not Taxable

$

520.00

$

550.00

Not Taxable

$

550.00

$

300.00

Not Taxable

$

300.00

$

318.00

Not Taxable

$

318.00

Transfer Fee is 50% of rego price Normal registration fee + additional

Falls Creek Resort area Class 1 Businesses selling food to vulnerable groups e.g.. Hospitals (audit required at cost) Class 2 Businesses selling unpacked potentially hazardous foods which are not intended to be cooked or treated prior to consumption e.g.. hotels Businesses selling potentially hazardous foods which are intended to be cooked prior to consumption; or Class 3 Businesses selling non potentially hazardous foods which are unpacked e.g.. take aways Class 4 Businesses selling packaged foods only eg. Newsagent, wineries

Free per legislation

Prescribed Accommodation Up to 20 persons accommodated 21 to 40 persons accommodated 41 to 60 persons accommodated 61 or more persons accommodated

$ $ $ $

285.00 375.00 425.25 480.00


$ $ $ $

285.00 375.00 425.00 480.00

$ $ $ $

302.00 397.50 450.00 500.00


$ $ $ $

302.00 397.50 450.00 500.00

Hairdressing/Skin Penetration

$

140.00

Not Taxable

$

140.00

$

148.40

Not Taxable

$

148.40

Other Fees Transfer Fee - all registered premises Late fee (regos not received by the 1 March)

Free per legislation

50% of registration price Normal registration fee + additional 50% of rego


Free

50% of registration price Normal registration fee + additional 50% of rego price

Page 76 of 81



GST Component

2011-2012 Total Fee


GST Component

2012-2013 Total Fee

OPERATIONS GARBAGE AND RECYCLE COLLECTION Garbage Collection Recycling Collection Green Waste Collection

$ $ $

150.15 63.50 103.50


$ $ $

150.15 63.30 103.55

$ $ $

159.20 67.10 109.80


$ $ $

159.20 67.10 109.80

WASTE MANAGEMENT FACILITIES Waste Management Facility Levy

$

55.00

Not Taxable

$

55.00

$

58.30

Not Taxable

$

58.30

$ $

26.91 6.74

$ $

29.60 7.40

$ $

$28.45 $ 7.09 $ 20.00 $

$ $

$31.30 7.80 22.00

TRANSFER STATION FEES Putrescible Waste, Hand Garbage or other waste for disposal

General Waste Rate/m3 Minimum Charge/m3 Mattresses (each) Other Materials Car Bodies Clean separated green waste accepted by Site Supervisor (per cubic metre) (Full charge if contaminated) Sorted recyclables accepted by Site Supervisor Clean earth fill accepted by Site Supervisor Car tyres (each) Car tyres with rim (each) Light truck tyres (each) Heavy truck tyres (each) Tractor tyres (each) Earthmover tyres (each) Cardboard (per cubic metre) E-Waste (per cubic metre) E-Waste minimum charge $7.50 ROAD OPENING PERMITS Road Opening Permits Restoration Charges per square metres (to be paid when permit obtained) Roads - Deep lift asphalt or similar Roads - Bitumin surface on crushed rock base Footpaths/Crossovers - Asphalt, 75 mm concrete, pitcher or flag type Footpaths/Crossovers - 100 to 150 mm - concrete Channel/Kerb – concrete, pitchers, dish gutters, spoon drains Dressed Stone – Replacement with new stone Kerb and Channel – Replacement with existing stone Provision of levels for driveway construction Additional Inspection Provision of legal discharge point for stormwater drainage

$ $

2.69 0.67

2.85 0.71 2.00

No charge $

13.49

$

1.35

$ $ $ $ $ $ $ $ $

5.98 8.38 10.60 25.82 55.27 55.27 13.50 22.73 4.55

$ $ $ $ $ $ $ $ $

0.60 0.84 1.06 2.58 5.53 5.53 1.35 2.27 0.45

$ 14.80 No charge No charge $ 6.60 $ 9.20 $ 11.70 $ 28.40 $ 60.80 $ 60.80 $ 14.90 $ 25.00 $ 5.00

No charge

$ $ $ $ $ $ $ $

$14.18 $

1.42

$

15.60

6.36 $8.82 11.27 27.36 58.55 58.55 14.36 24.09 4.82

0.64 0.88 1.13 2.74 5.85 5.85 1.44 2.41 0.48

$ $ $ $ $ $ $ $ $

7.00 9.70 12.40 30.10 64.40 64.40 15.80 26.50 5.30

$ $ $ $ $ $ $ $ $

Covered by Road Management Act, Unit Fees set by State Govt, July 1 each year As at 1 July, 2009 1 Fee Unit = $11.69

Covered by Road Management Act, Unit Fees set by State Govt, July 1 each year As at 1 July, 2009 1 Fee Unit = $11.69

This fee set by Building Regulations.

This fee set by Building Regulations.


Page 77 of 81

2011-12 SCHEDULE OF FEES & CHARGES Carlyle Cemetery Rutherglen Fees & Charges Schedule 2012 - 13 In accordance with the Cemeteries and Crematoria Act 2003 In pursuance of the powers conferred upon them by the Cemeteries and Crematoria Act 2003, the trustees of the Carlyle Public Cemetery hereby make the following scale of fees, which shall come into operation upon publication in the Government Gazette, and from and after such publication, every scale of fees heretofore made by the said trustees shall be and is hereby rescinded to the extent to which it conflicts with this scale. Cemetery Service

Cemetery Service Item

Description

Location

Administration (GST inclusive)

Right of Interment

Gravedigging (GST inclusive)

Contract Cost

Total Cost

Proposed Fee*

(Non taxable) Right of Interment – bodily remains

Includes purchase of land in lawn section, interment and sinking of grave

New Grave Lot

Lawn Section

Weekdays $709.00

$1,253.00

$1,572.00

Land 2.44m x 1.88m

Weekends/Public Holidays + $148.00

$1,371.00

$1,720.00

(next grave along)

Oversize + $155.00

$1,376.00

$1,727.00

Weekdays $709.00

$710.00

$888.00


$829.00

$1,036.00

Oversize + $155.00

$834.00

$1,043.00

Re-open existing Grave Lot

Please refer to Cemetery Administrator

Interment of stillborn remains – Deceased Poor persons


Price on application

$0.00

No Charge

In public grave without exclusive right (others) – referred from the Public Trustees Office Includes purchase of land in lawn section and the interment and sinking of ashes

$684.00

$179.00

In public grave without exclusive right (stillborn child) – referred from the Public Trustees Office

Right of Interment – cremated remains

$179.00

Please refer to Cemetery Administrator

Lawn Section

$179.00


$684.00 (new site)

Page 78 of 81

$142.00

$799.00

$1005.00



Description

Location


Right of Interment


Contract Cost

Total Cost

Proposed Fee*

(Non taxable)

Niche Wall

Monumental Section

Monumental Section

Includes interment of ashes in existing grave lot

Monumental Section

$179.00

Includes the niche and the installation of ashes

Niche Wall

$179.00

$142.00 $387.00 (memorial wall niche)

Niche Wall Plaque/Vas e (Price on application)

$257.00

$321.00

$453.00

$566.00

Plaque

Price on Application

POA

Vase


POA

Includes administrative fee and reservation plaque

Reservation (only) of a Niche

Niche Wall

Includes the purchase of land, first interment and sinking of grave (prior approval must be sought by the Cemetery Administrator)

New Grave Lot

Land 2.44m x 1.88m

Removal of Ledger Cover

Re-open existing Grave Lot

$97.00 $179.00

Weekdays $709.00

$97.00

$1,253.00

$1,572.00

Removal of Ledger Cover $71.00

$174.00

$69.00


$684.00

$75.00

Page 79 of 81

$71.00


$1,371.00

$1,720.00

Oversize + $155.00

$1,376.00

$1,727.00

Weekdays $709.00

$659.00

$888.00


$778.00

$1,036.00

Oversize + $155.00

$782.000

$1,043.00



Description

Location


Right of Interment


Contract Cost

Total Cost

Proposed Fee*

(Non taxable) Memorial Permit Fee – Permission to erect a headstone or Memorial

New Monument

Additional Inscription Fee Lawn Section

Memorial Permit Fee

New Monument

Additional Inscription Fee Exhumation



$45.00

$45.00

$91.00

$91.00

$45.00

$45.00




Please refer to the Cemetery Administrator Miscellaneous

Search Fee (per request) – in excess of 15 minutes and at the discretion of the Cemetery Assistant Grave Testing


Monumental Section (only)

$36.00

$36.00

$142.00

$142.00

Page 80 of 81

2011-12 SCHEDULE OF FEES & CHARGES Carlyle Cemetery Rutherglen Fees & Charges Schedule 2012 - 13 In accordance with the Cemeteries and Crematoria Act 2003 In pursuance of the powers conferred upon them by the Cemeteries and Crematoria Act 2003, the trustees of the Carlyle Public Cemetery hereby make the following scale of fees, which shall come into operation upon publication in the Government Gazette, and from and after such publication, every scale of fees heretofore made by the said trustees shall be and is hereby rescinded to the extent to which it conflicts with this scale.

* Proposed Fee = Total Costs + Indirect Costs

Indirect Costs Overheads Maintenance

Percentage of Total Cost 5% 10%

Indirect Cost Definition Contribution to costs associated with insurances, depreciation, repairs, utilities, supplies and advertising. Contribution to costs associated with general grounds maintenance. Maintenance costs may include things such as the cost of mowing, watering and other maintenance requirements of lawn and garden sections, ensuring pathways and roads are safe and maintenance of fencing, cemetery equipment and any structures.

Perpetual maintenance

10%


Contribution to the costs of operating and managing the public cemetery and the need to provide for maintenance such as roads, paths, gardens, fences, buildings, water, security, park establishment and replacement) of the public cemetery in perpetuity.

Page 81 of 81