1 General Ledger 2 Accounts Payable 2 Payroll 2 Rates · · 2017-08-04Recommendation That the...

Audit Committee – Agenda 9 August 2017

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For the meeting of the Clare & Gilbert Valleys Council Audit Committee to be held on Wednesday 9 August 2017 in the Council Chamber, 4 Gleeson Street, Clare commencing at 4.00pm Acknowledgement of Country John Comrie, Presiding Member, will provide an Acknowledgement of Country through the following statement: “We acknowledge and respect the traditional custodians whose ancestral lands we are meeting upon here today”. 1. Attendance 1.1 Present 1.2 Apologies 2. Confirmation of Minutes

Recommendation That the minutes of the Clare & Gilbert Valleys Council Audit Committee meeting

held on Friday 9 June 2017 and the Special Meeting on Friday 19 June 2017 be confirmed.

3. Declaration of Conflict of Interest 4. Business Arising from the Previous Meeting 4.1 Internal Financial Controls Appendix 1 Page 8

In accordance with Section 129 of the Local Government Act, 1999 Councils are required to have in place from 1 July 2015 financial internal controls, and these controls must be audited during the financial year in relation to receipt, expenditure and investment of money , acquisition and disposal of property and the incurring of liabilities.

CLARE & GILBERT VALLEYS COUNCIL

AGENDA


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At the Interim Audit in April 2016, Council’s Auditors identified from the better practice model a prioritised list of controls for the purpose of issuing a controls opinion, they were Fixed Assets, Purchasing and Procurement, Contracting, Rates / Rate Rebates, Payroll, Accounts Payable, Debtors, Receipting, Banking and General Ledger. The Auditors provided a list of key controls within those topics, however there are many controls that this list didn’t represent and it is assumed by the Auditor that these will be operating effectively within Council. To assist Council manage the entire list of Internal Controls required Council Administration engaged Michelle Bennetts Consulting to carry out a review of Council’s internal controls using the Control Track database tool. This review identified 97 actions, 17 of which were rated as high priority, and 70 were rated as medium priority. During that Interim Audit, Galpins highlighted 8 high risk items and 11 medium risk items, these actions were cross referenced to the review undertaken using Control Track and marked on the actions plans as “auditor” Of the 8 high risk items:

1 Purchasing and Procurement,

1 General Ledger

2 Accounts Payable

2 Payroll

2 Rates 4 of these high risk controls were able to be closed out with the introduction of the new software system Synergy on 1 July 2016.

It was these high risk items that were the basis for Council to have qualified audit for internal controls in November 2016. As at the 30 June 2017, Council Administration has closed out 90% of the actions, including all of the high and medium risk controls from Galpins Audit. The adoption of the Asset Management Plan, the implementation of Electronic Purchase Orders in 2017/2018 and the handing over management of the Valleys Lifestyle Centre to YMCA, this will finalise the 2016/2017 actions. Attached is the final action plan for 2016/2017. For the 2017/2018 financial year it is proposed that Michelle Bennett Consulting will undertake another review / audit of the internal controls. Michelle will be in attendance at the Audit Committee meeting to discuss further. Recommendation

That the report be noted.


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4.2 Long Term Financial Plan Appendix 2 Page 13 The draft long term financial plan has been prepared for the period 2017-18 to 2026-27. It incorporates the financial assumptions and data from the 2017-18 annual business plan and Infrastructure and Asset Management plans which are both currently released for public consultation. Following approval of those documents, the LTFP will be finalised and laid before the Council. Recommendation That the Audit Committee recommend to Council that the reviewed Long Term Financial Plan as presented be adopted.

4.3 Draft Asset Management Plan – Reviews The draft Asset Management Plan was presented to Council Workshop on 22 May

2017, the Audit Committee on 9 June 2017 and 19 June 2017, Council Meeting on 19 June, 2017 and adopted for public consultation purposes on 5 July 2017.

The reviewed Asset Management Plan was made available for public consultation

with written submissions being accepted until 2 August 2017. At that time no written submissions were received regarding the review of the Asset Management Plan.

The reviewed Asset Management Plan will be re presented to Council after the

finalisation of the Long Term Financial Plan. Recommendation That the report be noted.

4.4 IT Software Future – Synergy Software Implementation

Synergy Software implementation is continuing with the following additional modules being purchased and implemented.

Mapping Module

Electronic Requisition (Purchase Order)

Cemeteries data base has been transferred successfully from LGS

With the one year anniversary passing for the implementation of the Synergy software system, it is quite evident that the systems and processes are becoming more efficient and user friendly everyday. Recommendation That the report be noted


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4.5 Draft Annual Business Plan and Budget 2017/2018 Appendix 3 Page 37

The Draft Annual Business Plan & Budget for 2017/18 was adopted for public consultation purposes at the Council meeting on 5 July, 2017, with minor variations to the document previously seen by the Audit Committee. The Draft Annual Business Plan & Budget available for public consultation with written submissions being accepted until 2 August 2017. At that time 5 submissions had been received and these have been provided to Council within the Agenda for the Special Meeting of Council called to adopt the Draft Annual Business Plan and Budget 2017/2018 scheduled for Monday 7 August 2017. An update on the outcome of that meeting will be provided to this Audit Committee meeting. Recommendation

That the report be noted. 5. Correspondence Nil 6. Items for Discussion

Nil

6.3 Audit Committee Works Program 2016/17 Appendix 4 Page 95 Program attached. Recommendation That the Audit Committee Works Program be noted. 7. Confidential Items Nil 8. Procedural Matters 8.1 Questions on Notice Nil 8.2 Questions without Notice 8.3 Notice of Motion Nil 8.4 Motions without Notice


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9. Next Meetings Council’s corporate calendar has been confirmed by Council with the following dates allocated for Audit Committee meetings for the balance of 2017 Wednesday 1 November 2017 10. Closure

Minutes of the meeting of the Clare & Gilbert Valleys Council Audit Committee held on Friday 9 June 2017 in the Council Boardroom, 4 Gleeson Street, Clare commencing at 10.00am.

Presiding Member, Mr John Comrie declared the meeting open and welcomed all in attendance. He also welcomed Acting Chief Executive Officer, Mr John Coombe OAM to his first meeting of the Audit Committee.

Acknowledgement of Country

Presiding Member, Mr John Comrie, provided an Acknowledgement of Country through the following statement:

“We acknowledge and respect the traditional custodians whose ancestral lands we are meeting upon here today”.

1. Attendance

Present

Members Presiding Member, Mr J Comrie (Independent Member) Independent Member, Mrs P Flood Independent Member, Mr I Swan Mayor A Aughey OAM Councillor J Kells

Staff in attendance Acting Chief Executive Officer, Mr J Coombe OAM Manager Finance & Administration, Mrs C McAvaney Manager Governance & Community Services, Mrs L Kunoth Minute Taker, Ms S Zuromski

Apologies

Nil


MINUTES

1

Audit Committee – Minutes

9 June 2017

2. Confirmation of Minutes

Moved: Mrs Flood Seconded: Cr Kells That the minutes of the Clare & Gilbert Valleys Council Audit Committee meeting held on Wednesday 8 February 2017 be confirmed.

CARRIED

3. Declaration of Conflict of Interest

Nil

4. Business Arising from the Previous Meeting

4.1 Internal Financial Controls Moved: Cr Kells Seconded: Mr Swan That the report be noted and that a further report be provided to the next meeting of the Audit Committee documenting actions taken.

CARRIED 4.2 Draft Long Term Financial Plan Moved: Mayor Aughey OAM Seconded: Mrs Flood

1. That the report be noted and that updated draft Plans be expedited to formal adoption by Council as soon as possible.

2. That a special Audit Committee meeting be called to review the draft

Plans prior to them being presented to Council.

3. That at least two versions of the draft Long Term Financial Plan be provided to the Audit Committee.

CARRIED

4.3 Draft Asset Management Plan – Reviews Moved: Mr Swan Seconded: Mrs Flood

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9 June 2017

1. That the report be noted and that the updated draft Asset Management Plan be finalised and adopted by Council in conjunction with the finalisation and adoption of the Long Term Financial Plan by Council.

2. That in finalising the Asset Management Plan, they are integrated with Council’s Risk Management Framework.

3. That a special Audit Committee meeting be called to review the draft

Plan prior to it being presented to Council.

CARRIED 4.4 Financial Treatment of the CWMS Treated Wastewater Moved: Mayor Aughey OAM Seconded: Mr Swan That the report be noted.

CARRIED 4.5 IT Software Future – Synergy Software Implementation Moved: Mrs Flood Seconded: Mr Swan That the report be noted.

CARRIED

4.6 Risk Management Moved: Mrs Flood Seconded: Mr Swan

1. That the report be noted and the documents be revised taking in to account feedback provided by the Audit Committee members.

2. That the documents be referred to Council for adoption.

CARRIED

4.7 External Audit Management Letter 2015/16 (response) Moved: Mayor Aughey OAM Seconded: Mr Swan That the report be endorsed by the Audit Committee.

CARRIED

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9 June 2017

5. Correspondence

Nil

6. Items for Discussion

6.1 Draft Annual Business Plan and Budget 2017/18 Moved: Mr Swan Seconded: Mrs Flood That the revised draft Annual Business Plan and Budget 2017/18 as reviewed and subject to the minor amendments by the Audit Committee be recommended to Council as a draft for public consultation purposes.

CARRIED 6.2 Interim Audit Management Letter 2016/17 Moved: Mr Swan Seconded: Mrs Flood That the Interim Management Letter and Management response be noted by the Audit Committee. That the Audit Committee is encouraged by the favourable report by the Auditors with Council’s Interim Audit Management Letter and note management’s response.

CARRIED

6.3 Audit Committee Works Program 2016/17 Moved: Mayor Aughey OAM Seconded: Mr Swan That the Audit Committee Works Program be noted.

CARRIED

7. Confidential Items Nil

8. Procedural Matters

8.1 Questions on Notice Nil

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9 June 2017

8.2 Questions without Notice Nil

8.3 Notice of Motion Nil

8.4 Motions without Notice Nil

9. Next Meetings Council’s corporate calendar has been confirmed by Council with the following dates allocated for Audit Committee meetings for the balance of 2017:

Wednesday 9 August 2017

Wednesday 1 November 2017

10. Closure Meeting closed at 11.56am.

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Minutes of the meeting of the Clare & Gilbert Valleys Council Audit Committee held on Friday 19 June 2017 in the Council Boardroom, 4 Gleeson Street, Clare commencing at 4.00pm.

Acknowledgement of Country Presiding Member, Mr John Comrie, provided an Acknowledgement of Country through the following statement: “We acknowledge and respect the traditional custodians whose ancestral lands we are meeting upon here today”.

1. Attendance

Present Members Presiding Member, Mr J Comrie (Independent Member) (via phone) Independent Member, Mrs P Flood Independent Member, Mr I Swan Mayor A Aughey OAM Councillor J Kells Staff in attendance Acting Chief Executive Officer, Mr J Coombe OAM Manager Finance & Administration, Mrs C McAvaney Manager Governance & Community Services, Mrs L Kunoth Apologies Nil


MINUTES

6


19 June 2017

2. Declaration of Conflict of Interest

Nil

3. Business Listed

3.1 Draft Long Term Financial Plan and Draft Asset Management Plan Moved: Mr Swan Seconded: Mrs Flood

1. That the Audit Committee recommend to Council the adoption of Version 1 (reduced capital) for the 2017/18 Draft Budget for public consultation purposes in accordance with Version 1 (Reduced Capital) Draft Long Term Financial Plan and the Draft Asset Management Plan be updated as a result of the 2017/2018 Draft Budget adoption.

2. That the Audit Committee recommend to Council the finalisation of the

Draft Asset Management Plan and Draft Long Term Financial Plan based on the proposed reduced capital expenditure for the Draft Budget 17/18.

CARRIED

4. Closure Meeting closed at 4.30pm.

CONFIRMED ......./......../....... PRESIDING MEMBER …………………………………………………

7

2015 First Assessment - Action Plans Status Report

Budgets Rating Status Roles Action plan Assessment comments

General Ledger Rating Status Roles Action plan Assessment comments

The long term financial plan is reviewed regularly and the

performance of KPI's monitored. BPM Control Type: Core

Control code: STR-MAN-0004

3 In Progress

Due date: 31/08/2016

Priority: High

Assessor: Carol McAvaney

Reviewer: Michele Bennetts

Complete LTFP update for 2015/16 to

incorporate 2015/16 budget and 2014/15

actuals.

To be part of legislative reporting calendar

that LTFP updated version at same time

as new budget and EOFY

Action plan comments: 8/06/2016 -

LTFP updated for 15/16 9/6/17

LTFP being updated in line with Draft AMP

scheduled to be adopted in June 2017.

9/8 LTFP presented to Council and Audit

Committee in August 2017.

Carol McAvaney: Reviewed annually as

required.

Michele Bennetts: The LTFP is reviewed

at EOY and updates of strategic plan.

Current 2015/16 was not updated with the

new budget nor the EOYFS.

Noted that the CFO left during this time

and work is currently being undertaken.

Banking Rating Status Roles Action plan Assessment comments

Strategic Financial Planning

Organisation Clare and Gilbert Valleys Council APPENDIX 1

Assessment 2015 First Assessment

Assessment period 29/03/2015 - 30/06/2017

Page 1 of 5 Report generated on 06/02/2017 09:25 AM

APPENDIX 18


All cash held securely in safe/registers with access restricted

to appropriately designated personnel. BPM Control Type:

Core

Control code: ASS-BAN-0002

3 Complete

Due date: 31/08/2016

Priority: Medium

Assessor: Karen Pfitzner


Valleys - review if tills can have additional

safety on them eg user code before

processing transaction

Riverton Swim Centre - require a locked

draw/facility

9/6/17 cash holding review at Valleys &

Riverton Pool still pending 9/8 The Valleys

Lifestyle Centre managed by YMCA,

Riverton Pool is pending a decision by

Council.

Karen Pfitzner: Riverton Office bank any

cash received daily and keeps at ANZ

Bank next door

Saddleworth Office has a large safe

Clare Office banks daily and has small

safe in a room

Valleys - to be looked at

Riverton Pool - to be looked at

Riverton Caravan Park - to be looked at -

banked weekly

Auburn Caravan Park - to be looked at

Transfer Station - banked weekly - There

is now no charge on the household

rubbish which has reduced the amount of

cash and bankings.

Michele Bennetts: Saddleworth - safe

with only two staff (OK)

Valleys - locked tills but can access with a

transaction (Action)

Clare - locked cash draw, safe (OK)

Riverton Caravan Park - locked office,

only two contractors (OK)

Riverton Swim Centre - locked in office,

lock broken on draw (Action)

Auburn Caravan Park - locked tin in

locked caravan, 2 people access (OK)

Investments Rating Status Roles Action plan Assessment comments

Debtors Rating Status Roles Action plan Assessment comments

Fixed Assets Rating Status Roles Action plan Assessment comments


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Asset Management Plans exist for all major asset classes

and all changes to the asset management plan must be

approved by Council. BPM Control Type: Core

Control code: ASS-FIX-0008

Auditor

3 In Progress

Due date: 30/11/2016

Priority: Medium



Updated Asset Management Plans

consistent with the LGA?s template by

November 2016.

Action plan comments: 22/5/17 - Council

workshop held and draft Transport,

Stormwater, CWMS and Buildings &

Structures AMP reviewed and scheduled

for adoption June 2017. 5 July 2017

Council adopted the AMP for Public

Consultation.

Carol McAvaney: IAMP and annual

budget approved by Council.

Michele Bennetts: Asset management

plans exist for buildings and infrastructure,

which was approved by Council on

20/5/14

Asset Management Plan (including plans to obtain sufficient

funding to cover expected capital investment) are prepared.

The capital investment required is reviewed regularly for

appropriateness. BPM Control Type: Core


3 In Progress

Due date: 31/10/2016

Priority: Medium



Review of IAMP, followed by update of

LTFP and base 2016/17 budget on these

numbers.




Structures IAMP reviewed. Scheduled for

adoption June 2017 5 July 2017 Council

adopted the AMP for Public Consultation.

Carol McAvaney: Infrastructure and

Asset Management Plan set by the

Infrastructure and Environment

Department. Assistance is given by

contractors (Tonkins) with the road

program. Building and structure assets

are reviewed by Council officers.

The financial information from the IAMP

flows into Council's Long Term Financial

Plan to establish that works required can

realistically be achieved.

Michele Bennetts: The LTFP is based

upon the data of the IAMP, however the

annual budget is not. Therefore the

capital investment decisions are not

based upon the long term plan.

Asset maintenance schedules are prepared, updated, and

monitored by management and activity per the asset

maintenance schedule. Changes to the asset maintenance

history register are compared to source documents to ensure

that they were input accurately. BPM Control Type: Core


2 In Progress

Due date: 30/06/2017

Priority: High



Annual maintenance schedule reviewed

quarterly/half yearly and reported on

quarterly.




Structures IAMP reviewed. Scheduled for

adoption June 2017.5 July 2017 Council

adopted the AMP for Public Consultation.

Carol McAvaney: No formal schedules

which cover the maintenance of all major

assets.

Michele Bennetts: Currently no

document maintenance schedule as IAMP

uses assumption of reactive maintenance

only. Does stipulate maintenance service

levels for infrastructure.

Project Costing Rating Status Roles Action plan Assessment comments

Loans/Grants to Clubs and Community Groups Rating Status Roles Action plan Assessment comments

Accounts Payable Rating Status Roles Action plan Assessment comments

Liabilities


10


Borrowings Rating Status Roles Action plan Assessment comments

Taxation Rating Status Roles Action plan Assessment comments

Rates/Rate Rebates Rating Status Roles Action plan Assessment comments

Receipting Rating Status Roles Action plan Assessment comments

Cash is stored securely at all times including the duration of

the cash management process. BPM Control Type: Core

Control code: REV-REC-0002

Auditor

3 Complete

Due date: 31/08/2016

Priority: Medium

Assessor: Caroline Fleming


Develop corporate procedures regarding

cash handling including security of cash,

when banking required.

Action plan comments: 1/2/17 Cash

draw at front counter Clare is locked

during the day. Riverton and Auburn

Caravan Park are locked, Review being

undertaken for management of Valleys

Lifestyle Centre and Riverton Pool.

9/6/17 Review pending on Valleys &

Riverton Pool. 9/8 Valleys LIfestytle

Centre managed by YMCA and Riverton

Pool decision pending by Council.

Caroline Fleming: Cash draw at front

counter is not locked during the day

Michele Bennetts: Clare - cash not

locked during the day and keys are

accessible

Saddleworth - locked

Riverton Caravan Park - locked in office

but not draw etc

Auburn Caravan park - locked in caravan

Riverton Swim Centre - not locked during

day

Highlights lack of procedures etc across

the organisation, usually only small

amounts except Clare and possible

Riverton caravan park

Purchasing and Procurement Rating Status Roles Action plan Assessment comments

Payroll Rating Status Roles Action plan Assessment comments

Credit Cards Rating Status Roles Action plan Assessment comments

Employee Reimbursements Rating Status Roles Action plan Assessment comments

Contracting Rating Status Roles Action plan Assessment comments

Commitments are not being made without funding being

approved in the budget. BPM Control Type: Core

Control code: EXT-CON-0002

3 Complete

Due date: 30/04/2017

Priority: High

Assessor: Chris Miller


Implement online purchase orders which

are restricted by budget allocations.

Action plan comments: 8/6/16 - Synergy

implementation scheduled for December

2017 including purchasing training 9/8

Online Purchase Orders commenced

1/7/17

Bim Lange:

Michele Bennetts: There have been

instances of purchases being made

outside of budget allocations of a material

amount. As purchase orders are manual

there is no system restrictions on this

occurring.

External Services

Revenue

Expenses


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Council does not release milestone payments to suppliers /

contractors until they meet all their associated objectives.

BPM Control Type: Core

Control code: EXT-CON-0012

2 Complete

Due date: 31/12/2016

Priority: High

Assessor: Chris Miller


Review control Bim Lange:

Michele Bennetts: Still to review


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LONG TERM FINANCIAL PLAN

2017/18 to 2026/27 Dra

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13APPENDIX 2

1 Contents 2 LONG TERM FINANCIAL PLANNING DEFINED ........................................................... 3

2.1 Purpose............................................................................................................. 3

2.2 Legislative Requirements ................................................................................. 3

3 ASSUMPTIONS ........................................................................................................... 3

3.1 General Assumptions ....................................................................................... 3

3.1.1 Nominal Values ............................................................................................. 3

3.1.2 CPI ................................................................................................................. 3

3.2 Rate Revenue ................................................................................................... 3

3.2.1 General Rates ............................................................................................... 3

3.2.2 NRM levy and Service Charges ..................................................................... 4

3.3 Grant Revenue.................................................................................................. 4

3.4 Employee Costs ................................................................................................ 4

3.5 Other Costs ....................................................................................................... 4

3.6 Capital Expenditure .......................................................................................... 4

3.7 Borrowings ....................................................................................................... 4

4 FINANCIAL SUSTAINABILITY ...................................................................................... 5

4.1 Operating Surplus Ratio ................................................................................... 5

4.2 Net Financial Liabilities Ratio ........................................................................... 5

4.3 Asset Sustainability Ratio ................................................................................. 6

5 CLARE & GILBERT VALLEYS COUNCIL LONG TERM FINANCIAL PLAN ........................ 7

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2 LONG TERM FINANCIAL PLANNING DEFINED

2.1 Purpose The Long Term Financial Plan (LTFP) is prepared to guide the future direction of Council in a sustainable manner and links with Council’s objectives, goals and desired outcomes in financial terms.

It provides a guideline for future action and discloses the potential impact that decisions made today may have on Council’s long-term sustainability.

The preparation of this Plan forms the basis for identifying and quantifying service level standards and the future investment requirements to adequately maintain Council’s infrastructure and asset portfolio.

2.2 Legislative Requirements The Local Government Act 1999 requires Council to develop and adopt a LTFP covering a period of at least 10 years. This forms part of Council’s suite of strategic plans that also include its Strategic Plan 2020 (adopted March 2016) and Asset Management Plan (currently out for public consultation at the time of drafting this report.)

The Council is required to review the LTFP annually as soon as possible after the adoption of its annual business plan and undertake a comprehensive review of its strategic management plans including LTFP within 2 years after each general election.

3 ASSUMPTIONS

3.1 General Assumptions 3.1.1 Nominal Values

All income and expenditure have been stated at their nominal value.

3.1.2 CPI Unless known not be indexed, all income and expenditure is indexed for inflation at 2% based upon the SA LG Price Index for the March 2017 quarter.

3.2 Rate Revenue 3.2.1 General Rates

To fund the operations of the council including the ongoing management in improvement of its vast infrastructure network will require an average annual rate increase of 3% plus growth.

Council’s general operations have been maintained over the life of the LTFP, with very little change. The latest version of Council’s Asset Management Plan (currently in draft and undergoing public consultation)

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does highlight the additional investment required by Council compared to its current level of spending, therefore requiring ongoing rate increases.

3.2.2 NRM levy and Service Charges Increased by CPI only.

3.3 Grant Revenue Grant revenue has been assumed to remain consistent with the 2016/17 financial year for general purpose and other ongoing funding. It has been assumed that Roads to Recovery (or something similar) will continue for the duration of the LTFP. All other grants are included based on their current funding agreements.

3.4 Employee Costs In the 2017/18 financial year Council has committed to including three (3) new positions within the Works and Infrastructure area. These are;

• Technical Services Officer• Gardener• CWMS Officer

No other increases in staffing levels are anticipated over the term of the LTFP. Employee costs have been indexed annually by CPI.

3.5 Other Costs Other costs have been indexed annually by CPI.

3.6 Capital Expenditure Renewal/replacement and new/upgrade capital expenditure within the LTFP is based upon spending contained within Council’s Asset Management Plan, currently in draft format and undergoing public consultation.

As Council has committed to not take on new borrowings during the term of this LTFP in some circumstances where Council’s does not anticipate it will have the cash available to carry out new or upgrade capital works as set out in its draft Asset Management Plan, those works have been delayed until cash becomes available.

This does not affect Council’s Asset Sustainability ratio as it only effects the programming of new and upgraded assets.

Over the ten-year period covered by the plan Council will spend $47.6 million on replacement and renewal on its existing asset inventory and $25.9 million on new or upgrading assets.

3.7 Borrowings Council has committed to not take on new borrowings during the term of this LTFP and repay all borrowings currently held within agreed terms.

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4 FINANCIAL SUSTAINABILITY

4.1 Operating Surplus Ratio An operating surplus (or deficit) arises when operating income exceeds (or is less than) operating expenses for a period (usually a year). Over time Council will be financially sustainable if its expenses are less than income. The Operating Surplus Ratio expresses the surplus (or deficit) as a percentage of total operating income.

Council is working towards operating at a continuing small surplus in the long run. Moving past the term of the LTFP Council will only require rate increases similar to inflation, unless additional services or increased service levels are required.

4.2 Net Financial Liabilities Ratio Net Financial Liabilities is equal to Council’s total liabilities less its financial assets providing information on Council’s overall indebtedness. The Net Financial Liabilities Ratio expresses Net Financial Liabilities as a percentage of total operating income.

As Council does not take out new borrowings over the term of the plan and reduces its currently held borrowings, it reduces its Net Financial Liabilities close to 0%. To do this however Council has committed to at least a 3% annual rate increase.

-10%

-5%

0%

5%

10%

15%

20%

25%

2017

-18

2018

-19

2019

-20

2020

-21

2021

-22

2022

-23

2023

-24

2024

-25

2025

-26

2026

-27

OPERATING SURPLUS RATIO

PLAN

TARGET RANGE UPPER LIMIT

TARGET RANGE LOWER LIMIT

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4.3 Asset Sustainability Ratio The Asset Sustainability Ratio expresses the total funds expended on asset replacement and renewal as a percentage of asset replacement and renewal identified as warranted in Council’s Asset Management Plan.

Council will commit to undertaking the renewal and replacement of its infrastructure and other assets at the optimum time to achieve the service levels it has agreed to within its Asset Management Plan asset over the period of the LTFP.

0%

20%

40%

60%

80%

100%

120%

2017

-18

2018

-19

2019

-20

2020

-21

2021

-22

2022

-23

2023

-24

2024

-25

2025

-26

2026

-27

NET FINANCIAL LIABILITIES RATIO

TARGET RANGE LOWER LIMIT

TARGET RANGE UPPER LIMIT

PLAN

0%

50%

100%

150%

200%

250%

300%

2017

-18

2018

-19

2019

-20

2020

-21

2021

-22

2022

-23

2023

-24

2024

-25

2025

-26

2026

-27

ASSET SUSTAINABILITY RATIO

TARGET

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18

5 CLARE & GILBERT VALLEYS COUNCIL LONG TERM FINANCIAL PLAN

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19

2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT

BUDGET Plan Plan Plan Plan Plan Plan Plan Plan Plan

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

Total Rate Increase Included: (including estimated growth) 3.9% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.0%

Operating revenues 20,711 15,793 16,496 16,942 17,512 18,103 18,718 19,357 20,019 20,706 less Operating expenses (16,571) (16,758) (16,820) (17,090) (17,376) (17,701) (18,043) (18,394) (18,751) (19,120)

Operating Surplus / (Deficit) Before Capital Amounts 4,140 (965) (324) (148) 135 402 674 963 1,268 1,587

Less: Net Outlays on Existing AssetsCapital expenditure on renewal/replacement of existing assets (net of assets free of charge) (12,638) (3,940) (3,504) (3,782) (3,818) (3,519) (4,570) (3,971) (3,938) (3,939)

less Proceeds from sale of replaced assets 189 381 291 350 331 217 517 252 218 389 less Depreciation, amortisation & impairment 4,811 4,920 5,022 5,125 5,231 5,339 5,449 5,561 5,676 5,792

Net (Outlays) on Existing Assets (7,638) 1,362 1,809 1,694 1,744 2,036 1,396 1,841 1,955 2,243

Less: Net Outlays on New and Upgraded AssetsCapital expenditure on new/upgraded assets (10,162) (1,365) (796) (720) (845) (2,020) (2,545) (2,471) (2,497) (2,524) less Proceeds from sale of surplus assets - - - - - - - - - - less Amounts received specifically for new or upgraded assets 9,301 - - - - - - - - -

Net (Outlays) on New and Upgraded Assets (861) (1,365) (796) (720) (845) (2,020) (2,545) (2,471) (2,497) (2,524)

Equals: Net Lending / (Borrowing) for Financial Year (4,359) (968) 688 825 1,034 418 (475) 333 725 1,305

LONG TERM FINANCIAL PLANCLARE & GILBERT VALLEYS COUNCIL

STATUTORY SUMMARY

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


Operating Surplus / (Deficit) - $’000 4,140 (965) (324) (148) 135 402 674 963 1,268 1,587

Operating Surplus Ratio - % 20% -6% -2% -1% 1% 2% 4% 5% 6% 8%

Net Financial Liabilities - $’000 4,186 5,159 4,476 3,656 2,627 2,208 2,650 2,318 1,593 290

Net Financial Liabilities Ratio - % 20% 33% 27% 22% 15% 12% 14% 12% 8% 1%

Asset Sustainability Ratio - % 273% 103% 103% 103% 103% 103% 102% 103% 103% 103%

KEY FINANCIAL INDICATORS

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


INCOMERates 12,615 13,071 13,550 14,048 14,564 15,101 15,657 16,236 16,836 17,459 Statutory charges 226 230 235 239 244 249 254 259 264 270 User charges 733 748 763 778 794 810 826 842 859 876 Grants, subsidies and contributions 6,875 1,503 1,749 1,677 1,710 1,744 1,779 1,815 1,851 1,880 Investment Income 104 73 28 17 11 22 26 12 16 28 Reimbursements 98 100 102 104 106 108 110 113 115 117 Other Income 59 69 70 78 82 69 65 80 77 74

Total Income 20,711 15,793 16,496 16,942 17,512 18,103 18,718 19,357 20,019 20,706

EXPENSES Employee costs 4,067 4,148 4,231 4,315 4,402 4,490 4,580 4,671 4,765 4,860 Materials, contracts & other expenses 7,223 7,289 7,243 7,390 7,540 7,693 7,848 8,007 8,170 8,335 Finance costs 470 400 325 259 204 180 167 154 141 132 Depreciation, amortisation & impairment 4,811 4,920 5,022 5,125 5,231 5,339 5,449 5,561 5,676 5,792

Total Expenses 16,571 16,758 16,820 17,090 17,376 17,701 18,043 18,394 18,751 19,120

OPERATING SURPLUS/(DEFICIT) BEFORE CAPITAL AMOUNTS 4,140 (965) (324) (148) 135 402 674 963 1,268 1,587

Asset Disposal & fair value adjustments (274) - - - - - - - - - Amounts received specifically for new or upgraded assets 9,301 - - - - - - - - - Physical resources received free of charge - - - - - - - - - -

NET SURPLUS/(DEFICIT) transferred to Equity Statement

13,167 (965) (324) (148) 135 402 674 963 1,268 1,587

ESTIMATED STATEMENT OF COMPREHENSIVE INCOME

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


ASSETSCurrent AssetsCash & cash equivalents 2,507 433 102 7 733 1,047 356 592 1,215 2,399 Trade & other receivables 1,023 1,044 1,065 1,086 1,108 1,123 1,100 1,072 1,038 998 Other Financial Assets 257 262 267 273 278 284 289 295 301 307 Inventories 209 209 209 209 209 209 209 209 209 209

Total Current Assets 3,997 1,948 1,643 1,575 2,328 2,664 1,955 2,168 2,763 3,913

Non-current AssetsFinancial Assets 240 196 151 102 49 - - - - - Infrastructure, property, plant & equipment 178,986 182,748 185,573 188,497 191,556 195,563 200,819 205,666 210,528 215,230 Other Non-current assets 152 152 152 152 152 152 152 152 152 152

Total Non-current Assets 179,378 183,096 185,875 188,750 191,757 195,714 200,970 205,817 210,679 215,382

Total Assets 183,374 185,043 187,518 190,326 194,086 198,378 202,925 207,985 213,443 219,295

LIABILITIESCurrent LiabilitiesTrade & other payables 744 759 774 790 805 822 838 855 872 889 Borrowings 1,164 1,079 983 376 182 317 169 180 206 204 Short-term provisions 1,164 1,187 1,211 1,235 1,260 1,285 1,310 1,337 1,363 1,391 Total Current Liabilities 3,072 3,025 2,968 2,400 2,247 2,423 2,317 2,371 2,441 2,484 Non-current LiabilitiesLong-term borrowings 4,808 3,729 2,746 2,370 2,188 1,871 1,702 1,522 1,316 1,112 Long-term provisions 71 73 74 76 77 79 80 82 84 85 Other non-current liabilities (MNCPN Liability) 215 215 215 215 215 215 215 215 215 215 Total Non-current Liabilities 5,094 4,016 3,035 2,661 2,480 2,165 1,997 1,819 1,614 1,412

Total Liabilities 8,166 7,041 6,003 5,061 4,727 4,588 4,315 4,190 4,056 3,896

NET ASSETS 175,209 178,002 181,516 185,265 189,359 193,790 198,610 203,795 209,387 215,399

EQUITYAccumulated Surplus 25,871 24,663 23,980 23,464 23,221 23,236 23,512 24,066 24,915 26,060 Asset Revaluation Reserve 143,651 147,410 151,247 155,144 159,103 163,126 167,232 171,450 175,769 180,190 Other Reserves 5,687 5,930 6,289 6,657 7,034 7,422 7,820 8,228 8,648 9,090

TOTAL EQUITY 175,209 178,002 181,516 185,265 189,359 193,783 198,564 203,744 209,332 215,339

ESTIMATED BALANCE SHEET

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


ACCUMULATED SURPLUSBalance at end of previous reporting period 10,262 25,977 24,663 23,980 23,464 23,221 23,236 23,512 24,066 24,915 Net result for year 13,167 (965) (324) (148) 135 402 674 963 1,268 1,587 Transfers to other reserves 2,548 (349) (359) (368) (378) (388) (398) (408) (419) (442)

Balance at end of period 25,977 24,663 23,980 23,464 23,221 23,236 23,512 24,066 24,915 26,060

ASSET REVALUATION RESERVEBalance at end of previous reporting period 143,651 143,651 147,410 151,247 155,144 159,103 163,126 167,232 171,450 175,769 Gain on revaluation of infrastructure, property, plant & equipment - 3,759 3,838 3,897 3,958 4,023 4,107 4,217 4,319 4,421

Impairment expense offset to reserve -

Balance at End of Period 143,651 147,410 151,247 155,144 159,103 163,126 167,232 171,450 175,769 180,190

OTHER RESERVES (3)Balance at end of previous reporting period 8,129 5,581 5,930 6,289 6,657 7,034 7,422 7,820 8,228 8,648 Transfers from Accumulated Surplus (2,548) 349 359 368 378 388 398 408 419 442

Balance at End of Period 5,581 5,930 6,289 6,657 7,034 7,422 7,820 8,228 8,648 9,090

TOTAL EQUITY AT END OF REPORTING PERIOD 175,209 178,002 181,516 185,265 189,359 193,783 198,564 203,744 209,332 215,339

ESTIMATED STATEMENT OF CHANGES IN EQUITY

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


CASH FLOWS FROM OPERATING ACTIVITIESReceiptsOperating receipts 20,607 15,700 16,448 16,903 17,479 18,065 18,715 19,373 20,037 20,717 Investment receipts 104 73 28 17 11 22 26 12 16 28 PaymentsOperating payments to suppliers and employees (11,223) (11,403) (11,439) (11,670) (11,905) (12,145) (12,390) (12,640) (12,895) (13,155) Finance payments (470) (400) (325) (259) (204) (180) (167) (154) (141) (132) Net Cash Provided by (or used in) Operating Activities 9,017 3,969 4,712 4,992 5,381 5,762 6,184 6,591 7,017 7,459

CASH FLOWS FROM INVESTING ACTIVITIESReceiptsAmounts specifically for new or upgraded assets 9,301 - - - - - - - - - Sale of replaced assets 189 381 291 350 331 217 517 252 218 389 Sale of surplus assets - - - - - - - - - - Net disposal of investment securitiesRepayments of loans by community groups 47 44 45 49 52 56 39 4 5 5 Distributions received from associated entitiesPaymentsExpenditure on renewal/replacement of assets (12,638) (3,940) (3,504) (3,782) (3,818) (3,519) (4,570) (3,971) (3,938) (3,939) Expenditure on new/upgraded assets (10,162) (1,365) (796) (720) (845) (2,020) (2,545) (2,471) (2,497) (2,524) Capital contributed to associated entities

Net Cash Provided by (or used in) Investing Activities (13,264) (4,880) (3,964) (4,103) (4,279) (5,266) (6,559) (6,186) (6,214) (6,069)

CASH FLOWS FROM FINANCING ACTIVITIESReceiptsProceeds from BorrowingsProceeds from Trust MoniesPaymentsRepayments of borrowings (1,095) (1,164) (1,079) (983) (376) (182) (317) (169) (180) (206) Repayment of finance lease liabilitiesRepayment of Aged Care Facility depositsRepayment of trust fundsNet Cash Provided by (or used in) Financing Activities (1,095) (1,164) (1,079) (983) (376) (182) (317) (169) (180) (206)

Net Increase (Decrease) in Cash Held (5,342) (2,075) (331) (95) 726 314 (691) 236 624 1,183

Cash & Cash Equivalents at Beginning of Period 7,849 2,507 432 102 7 733 1,047 355 591 1,215

Cash & Cash Equivalents at End of Period 2,507 432 102 7 733 1,047 355 591 1,215 2,398

ESTIMATED CASH FLOW STATEMENT

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000


Operating Revenues 20,711 15,793 16,496 16,942 17,512 18,103 18,718 19,357 20,019 20,706 less Operating Expenses (16,571) (16,758) (16,820) (17,090) (17,376) (17,701) (18,043) (18,394) (18,751) (19,120)

Operating Surplus / (Deficit) Before Capital Amounts 4,140 (965) (324) (148) 135 402 674 963 1,268 1,587

Less: Net Outlays on Existing AssetsCapital expenditure on renewal/replacement of existing assets (12,639) (3,940) (3,504) (3,782) (3,818) (3,519) (4,570) (3,971) (3,938) (3,939) less Proceeds from sale of replaced assets 189 381 291 350 331 217 517 252 218 389 less Depreciation, amortisation & impairment 4,811 4,920 5,022 5,125 5,231 5,339 5,449 5,561 5,676 5,792

Net Outlays on Existing Assets (7,639) 1,362 1,809 1,694 1,744 2,036 1,396 1,841 1,955 2,243

Less: Net Outlays on New and Upgraded AssetsCapital expenditure on new/upgraded assets (10,162) (1,365) (796) (720) (845) (2,020) (2,545) (2,471) (2,497) (2,524) less Proceeds from sale of surplus assets 9,301 - - - - - - - - -

Net Outlays on New and Upgraded Assets (861) (1,365) (796) (720) (845) (2,020) (2,545) (2,471) (2,497) (2,524)

Equals: Net Lending / (Borrowing) for Financial Year (4,360) (968) 688 825 1,034 418 (475) 333 725 1,305

UNIFORM PRESENTATION OF FINANCES

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LONG TERM FINANCIAL PLAN BY FUNCTION

2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

BUSINESS UNDERTAKINGS

Operating Revenues (1,546) (1,577) (1,608) (1,640) (1,673) (1,707) (1,741) (1,776) (1,811) (1,847)Operating Expenses

Interest on Loans 38 37 36 34 32 31 29 27 24 11 Other 1,043 1,072 1,094 1,115 1,138 1,160 1,184 1,207 1,231 1,256 Full Cost Attribution 136 139 142 145 147 150 153 156 160 163

(328) (329) (337) (346) (356) (365) (375) (385) (396) (418)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 364 51 - 5 - - - - - -

less Proceeds from Sale of Replaced Assets - less Depreciation, Amortisation & Impairment (272) (285) (291) (297) (303) (309) (315) (321) (328) (334)

Net Outlays on Existing Assets 92 (234) (291) (291) (303) (309) (315) (321) (328) (334)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 494 439 156 159 162 166 169 172 176 179 less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets 494 439 156 159 162 166 169 172 176 179

Equals: Net (Lending) / Borrowing for Financial Year 258 (124) (472) (479) (496) (508) (521) (534) (547) (573)

Caravan Parks Community Wastewater Management Systems - Clare, Riverton & Saddleworth

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

COMMUNITY SERVICES

Operating Revenues (334) (341) (348) (355) (362) (369) (377) (384) (392) (400)Operating Expenses

Interest on Loans 31 28 23 20 18 16 15 14 13 13 Other 1,676 1,710 1,744 1,779 1,814 1,851 1,888 1,925 1,964 2,003 Full Cost Attribution 182 185 189 193 197 201 205 209 213 217

Operating (Surplus) / Deficit Before Capital Amounts 1,554 1,581 1,608 1,637 1,667 1,698 1,731 1,764 1,798 1,834

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 161 425 169 303 305 284 289 324 301 307

less Proceeds from Sale of Replaced Assets (21) (30) (16) (16) - (16) (16) (30) (16) (16) less Depreciation, Amortisation & Impairment (457) (466) (475) (485) (494) (504) (514) (525) (535) (546)

Net Outlays on Existing Assets (317) (71) (322) (198) (189) (237) (241) (231) (250) (255)

Capital Expenditure on New/Upgraded Assets 115 - - - - - - - - - less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets 115 - - - - - - - - -

Equals: Net (Lending) / Borrowing for Financial Year 1,352 1,511 1,286 1,439 1,478 1,461 1,490 1,533 1,548 1,579

Health Services - Immunisation, Preventive Health Services and Other Health Services Public Order and Safety - Emergency Services, Other Fire Protection and Other Public Order and Safety

Community Amenities - Cemeteries, Public Conveniences, Car Parking (non-fee-paying), and Other Community Amenities Community Support - Elderly Citizens Facilities, Other Services for the Aged and Disabled, Children and Youth Services, Community Assistance, Community Transport & Other

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

CULTURE


Interest on Loans - - - - - - - - - - Other 763 778 793 809 825 842 859 876 893 911 Full Cost Attribution 120 123 125 128 130 133 135 138 141 144

Operating (Surplus) / Deficit Before Capital Amounts 850 867 885 903 921 939 958 977 996 1,016


less Physical Assets Received Free of Charge - - - - - - - - - - less Proceeds from Sale of Replaced Assets - less Depreciation, Amortisation & Impairment (88) (89) (91) (93) (95) (97) (99) (101) (103) (105)


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - - - - - - - - - - less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets - - - - - - - - - -

Equals: Net (Lending) / Borrowing for Financial Year 832 826 830 847 864 881 899 916 935 953

Cultural Services - Heritage, Museums and Art Galleries and Other Cultural Services Library Services

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

ECONOMIC DEVELOPMENT

Operating Revenues (31) (32) (32) (33) (34) (34) (35) (36) (36) (37) Operating Expenses

Operating Expenses - Interest on Loans 7 5 1 - - - - - - - Operating Expenses - Other 378 385 393 401 409 417 425 434 442 451 Full Cost Attribution 27 28 28 29 29 30 31 31 32 33

Operating (Surplus) / Deficit Before Capital Amounts 381 386 390 397 404 413 421 429 438 447

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets - - - - - - - - - -



Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - - - - - - - - - - less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -



Tourism and Other Economic Development

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

ENVIRONMENT

Operating Revenues (1,494) (1,227) (1,252) (1,277) (1,302) (1,328) (1,355) (1,382) (1,409) (1,438) Operating Expenses

Operating Expenses - Interest on Loans - - - - - - - - - - Operating Expenses - Other 2,355 2,307 2,159 2,202 2,246 2,291 2,337 2,384 2,431 2,480 Full Cost Attribution 300 306 312 318 324 331 337 344 351 358


Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets - - - - - 6 - - - -



Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 390 926 640 561 682 1,104 1,626 1,549 1,572 1,595 less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets 390 926 640 561 682 1,104 1,626 1,549 1,572 1,595


Natural Resource Management Levy

Other Environment - Stormwater and Drainage, Street Cleaning, Street Lighting, Streetscaping and Other Environment Waste Management - Domestic Waste, Green Waste, Recycling, Transfer Stations, Waste Disposal Facility and Other Waste Management

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

RECREATION


Operating Expenses - Employee Costs - - - - - - - - - - Operating Expenses - Interest on Loans 138 115 82 47 19 15 14 13 12 12 Operating Expenses - Other 1,726 1,760 1,795 1,831 1,868 1,905 1,943 1,982 2,022 2,062 Full Cost Attribution 229 233 238 243 248 253 258 263 268 274


Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 2,424 51 52 53 54 55 56 57 59 60


Net Outlays on Existing Assets 1,950 (432) (441) (450) (459) (468) (477) (487) (497) (507)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 9,118 - - - - - - - - - less Proceeds from Sale of Surplus Assets 30 less Amounts received specifically for new or upgraded assets (9,301) - - - - - - - - -

Net Outlays on New and Upgraded Assets (153) - - - - - - - - -


Town Halls, Institutes and Other Recreation Valleys Lifestyle Centre, Recreation Grounds, Swimming Centres, Parks, Gardens & Reserves

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

REGULATORY SERVICES


Operating Expenses - Employee Costs - - - - - - - - - - Operating Expenses - Interest on Loans - - - - - - - - - - Operating Expenses - Other 821 838 855 872 889 907 925 943 962 982 Full Cost Attribution 136 139 142 145 147 150 153 156 160 163

Operating (Surplus) / Deficit Before Capital Amounts 758 773 788 804 820 837 853 870 888 906

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 45 20 47 - 70 - 51 23 53 -

less Proceeds from Sale of Replaced Assets (20) (15) (20) - (35) - (20) (15) (20) - less Depreciation, Amortisation & Impairment (1) - - - - - - - - -

Net Outlays on Existing Assets 24 5 27 - 35 - 31 8 33 -

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 8 - - - - - - - - - less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets 8 - - - - - - - - -


Dog and Cat Control, Building Control, Town Planning, Litter Control, Health Inspection, Parking Control and Other Regulatory Services

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

TRANSPORT

Operating Revenues (5,488) (358) (538) (442) (451) (460) (469) (478) (488) (498) Operating Expenses

Operating Expenses - Employee Costs - - - - - - - - - - Operating Expenses - Interest on Loans 219 198 168 146 128 116 108 100 92 96 Operating Expenses - Other 4,736 4,839 4,941 5,045 5,150 5,259 5,369 5,482 5,597 5,714 Full Cost Attribution 409 417 425 434 442 451 460 469 479 488

Operating (Surplus) / Deficit Before Capital Amounts (124) 5,096 4,996 5,183 5,270 5,366 5,469 5,573 5,680 5,801

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 9,168 2,410 2,364 2,428 2,516 2,510 2,749 2,707 2,845 2,875

less Proceeds from Sale of Replaced Assets - less Depreciation, Amortisation & Impairment (2,983) (3,049) (3,113) (3,178) (3,245) (3,313) (3,382) (3,453) (3,526) (3,600)

Net Outlays on Existing Assets 6,185 (639) (749) (750) (729) (802) (634) (746) (680) (725)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 42 750 750 750 750 750 less Proceeds from Sale of Surplus Assets - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets 42 - - - - 750 750 750 750 750


Bridges, Footpaths and Kerbing, Roads Sealed, Roads Formed, Roads Natural Formed, Roads Unformed and Traffic Management

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

PLANT HIRE & DEPOT INDIRECT

Plant, Machinery and Council Depot


Operating Expenses - Employee Costs - - - - - - - - - - Operating Expenses - Interest on Loans - - - - - - - - - - Operating Expenses - Other 1,991 2,031 2,072 2,113 2,155 2,199 2,242 2,287 2,333 2,380 Allocated to Functions (1,991) (2,031) (2,072) (2,113) (2,155) (2,199) (2,242) (2,287) (2,333) (2,380) Full Cost Attribution - - - - - - - - - -

Operating (Surplus) / Deficit Before Capital Amounts (1) (1) (1) (1) (1) (1) (1) (1) (1) (1)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 292 924 730 919 725 574 1,244 808 521 534

less Proceeds from Sale of Replaced Assets (133) (336) (230) (316) (251) (191) (448) (207) (157) (355)less Depreciation, Amortisation & Impairment (281) (286) (292) (298) (304) (310) (316) (322) (329) (335)

Net Outlays on Existing Assets (122) 302 208 305 171 73 480 279 36 (156)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets (4) - - - - - - - - - less Proceeds from Sale of Surplus Assets - - - - - - - - - - less Amounts received specifically for new or upgraded assets - - - - - - - - - -

Net Outlays on New and Upgraded Assets (4) - - - - - - - - -

Equals: Net (Lending) / Borrowing for Financial Year (127) 301 208 304 170 73 479 279 35 (157)

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2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 DRAFT


$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

ADMINISTRATION


Operating Expenses - Employee Costs - Operating Expenses - Interest on Loans 22 18 15 11 7 3 1 1 0 - Operating Expenses - Other 2,617 2,669 2,723 2,777 2,833 2,889 2,947 3,006 3,066 3,127 Full Cost Attribution (1,539) (1,569) (1,601) (1,633) (1,666) (1,699) (1,733) (1,768) (1,803) (1,839)



less Proceeds from Sale of Replaced Assets (45) - (25) (18) (45) (10) (33) - (25) (18) less Depreciation, Amortisation & Impairment (138) (141) (144) (147) (149) (152) (156) (159) (162) (165)


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - - - - - - - - - - less Proceeds from Sale of Surplus Assets - - - - - - - - - - less Amounts received specifically for new or upgraded assets - - - - - - - - - -


Equals: Net (Lending) / Borrowing for Financial Year 964 922 1,010 968 1,032 1,029 1,115 1,038 1,140 1,171

Support Services - Accounting/Finance, Payroll, Human Resources, Information Technology, Communication, Rates Administration, Records, Occupancy, Contract Management, Customer Services, Other Support Services

Governance - Elected Members, Organisational

Dra

ft

36

Draft Annual Business Plan & Budget 2017/2018 | Page 1

2017/2018

Draft Annual Business Plan & BudgetClare & Gilbert Valleys Council

37APPENDIX 3


Introduction to Annual Business Plan & BudgetPublic Consultation

Consultation

The consultation period for the Annual Business Plan and Budget 2017/2018 will commence on Wednesday 12 July, 2017 with written submissions closing at 5 pm on Wednesday 2 August, 2017.

Public notices will be placed in the local newspapers with draft documents available at: Council Offices (4 Gleeson Street, Clare and 21 Torrens Road, Riverton); Libraries (33 Old Main North Road, Clare, 19 Belvidere Road, Saddleworth and Riverton & Districts High School Community Library); and on the website, (www.claregilbertvalleys.sa.gov.au).

All written submissions will be presented to the Council meeting held on Monday 7 August, 2017.

Public Hearing

Members of the public will be given the opportunity to ask questions and make verbal submissions regarding the Annual Business Plan at the Council meeting held at the Council Chambers, 4 Gleeson Street, Clare on Monday 24 July, 2017.

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ContentsIntroduction

Budget Highlights, Significant Influences and Priorities

Elected Members

Community Plan 2020

Department Responsibility

Key Actions and Strategic Initiatives for Financial Year 2017/2018

Governance & Community Works & Infrastructure Development & Environment Finance & Administration

Rates Revenue 2017/2018

Budget for the 2017/2018 Financial Year Budgeted Financial IndicatorsCapital Expenditure 2017/2018

Financial Statements Statement of Comprehensive Income Statement of Financial Position Cash Flow Statement

Uniform Presentation of Finances

Function Statements

2

4

7

8

16

17

18253031

32

353637

414243

44

45

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Budget Highlights, Significant Influences and Priorities

INTRODUCTION TO THE ANNUAL BUSINESS PLAN & BUDGET

Public ConsultationThe consultation period for the Annual Business Plan and Budget for 2017/2018 will commence on Wednesday 12th July 2017 with written submissions closing at 5pm on Wednesday 2nd August 2017.

Public notices will be placed in the local newspapers with draft documents available at: Council Offices (4 Gleeson Street, Clare and 21 Torrens Road, Riverton): Libraries (33 Old Main North Road, Clare, 19 Belvidere Road Saddleworth and Riverton & Districts High School Community Library); and on the website, (www.claregilbertvalleys.sa.gov.au).

All written submissions will be presented to the Council meeting held on Monday 7th August 2017 at 7pm.

Public HearingMembers of the public will be given the opportunity to make verbal submissions regarding the Annual Business Plan at the Council meeting held at the Council Chambers, 4 Gleeson Street, Clare on Monday 24th July 2017.

General Comments from the Acting Chief Executive Officer, Mr John Coombe OAMI commend the Draft Annual Business Plan and Budget to you. The proposed rate increase of 3.9% is responsible, given the major damage caused to council’s infrastructure from the floods and storms last year. Council is awaiting advice from the Treasurer on its claim for damages which is just over $4m, with council’s share being almost $1.8m.

We have appreciated the patience from the community as we have had to undertake an exhaustive and detailed assessment of the damage incurred. The major repairs have not been able to be undertaken, as this would make the works ineligible under the funding criteria.

There has been a 19.5% increase in Primary Production valuations, mainly in the broadacre area, and council is endeavouring to smooth this rise through an increase in the primary production rebate from 25% to 35% of the residential rate. Other valuations have fluctuated from -0.8% to 7.4%. Council is also looking at increasing the minimum rate from $650 to $675. There will be 1,052 properties affected by this increase, which represents 15.4% of all rateable properties. The general waste collection charge will remain unchanged at $190.

Council will again place a high priority on value for money services and will continue to review and reassess what it does, thereby identifying and working to achieving operational efficiencies.

A key focus will again be on core services in the areas of road reseals and resheeting, footpaths, stormwater and drainage and community wastewater management schemes. Managing council’s responsibilities in health, building and planning assessment will continue, with a key focus on providing quality customer service.

With the development of council’s Asset Management Plan linked to the revised 10-year Financial Plan Council can offer a more strategic direction, while at the same time “living” within our means. This will become even more imperative if the government of the day introduces rate capping.

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I take this opportunity to thank the Mayor, Elected Members and the staff who have assisted in preparing, what I believe to be, a responsible and manageable budget which will place the council in a healthy financial position to meet its future challenges.

Budget Highlights, Significant Influences and PrioritiesGovernance & Community ServicesContinue to promote the Mid North Community Passenger NetworkFinancial support in Youth Development Continue to support Peak Body Projects which range in diversity and complexity and to continue to fund Public Liability InsuranceContinue to develop/review Council’s Emergency Management Plans and Business Continuity PlansContinuing compliance with the Local Government Workers Compensation Scheme and WorkCover requirementsContinue to support Community CommitteesIdentify and implement all appropriate and relevant legislation, standards, and codes pertaining to local government businessLibraries & Information ServicesContinue to strengthen and improve the One Card (State) Network SystemContinue to consolidate, review and respond to community needs for lifelong learning programs including early learning and adult education programsExplore, enhance and implement the “community space” aspect of the library service through ongoing community connection and social capital building activitiesDevelop and complete the garden space at the Clare Library to include cultural features, public seating and space for al fresco library useDevelop digital literacy programs

Recreation & Lifestyle ServicesProvide ongoing support to local sporting groups and associations with details of grant funding opportunities to help build a healthy and vibrant community.Continue to seek and deliver major sporting events for the region like the 2018 Clare Classic cycling event.Work to improve customer service, traffic management and the retention of all recreation services provided by CouncilInvestigate alternative methods of management for the Riverton PoolManage the agreement with YMCA to deliver Management Services to the Valleys Lifestyle CentreContinuing financial support in being provided to the Clare Valley Wine Food and Tourism CentreFurther investigation of options will be undertaken on the Clare Valley Sport & Recreation Precinct Project. In particular, this will involve a re-look at how the Valleys Lifestyle Centre may be improved to provide for the range of facilities sought. The South Clare and North Clare sporting clubs are committed to undertaking fundraising, collecting donations, providing in-kind works and actively seeking grants towards the $470,000 “unfunded component” of the project. Councils financial commitment to the project remains at $2M or a maximum of 20% with Council continuing to canvas funding support from Governments and other bodies.Works & Infrastructure ServicesIt is proposed to spend $3.09m on the roads, footpath, kerbing and bridgeworks networks and $818k on community wastewater management schemes. Council has 223 kilometres of sealed roads and 1,605 kilometres of unsealed roads Stormwater upgrades are to be carried out in Clare on the Police Paddock/William Street flood mitigation to alleviate flooding issues on William Street, Victoria Grove and Burton Street. Also, Sevenhill Industrial Street – upgrades to alleviate flooding to properties

· Footpaths & kerbing at Clare Main North Road footpath renewals from Ness Street to Mill Place and at Riverton on Torrens Road from Hannaford Avenue to Elliot Street

· A grant application has been submitted for the renewal of Morris Bridge on Steelton Road,

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Saddleworth and this work will be carried out subject to the receipt of that funding. The Ryelands Bridge at Tarlee is to be reinstated to existing width and the head wall replaced.

· Pump station upgrades for the Clare, Riverton and Saddleworth community wastewater management schemes will be carried out to alleviate compliance issues as well as the installation of a balance tank at the Clare Pump Station to cope with stormwater infiltration into the plant

· Defect rectifications on the pipe work identified in the 2016/17 CCTV and condition reports are scheduled for repair at all three wastewater management schemes

· Various building works are to be carried out throughout the district including salt damp barrier works, refurbishment of public toilets, repairs to the Clare boardwalk and Lions Park footbridge and the construction of a dry sand shed in Clare

· Development & Environment Services· Finalise the District’s Townships and Settlements Development Plan Amendment Report and

update Council’s Development Plan policy accordingly· Encourage development that reflects the desired character outcomes for the Clare and Gilbert

Valleys· Retain and strengthen the economic potential of Primary Production land· Identify and protect places of heritage and cultural significance and desired town character· Implement the changes under the new Planning Development and Infrastructure Act 2016

Finance Services · Provide reports as required by departments and elected members to allow for effective

monitoring of council’s finances· Prepare external reports including Annual Financial Statements and Australian Bureau of

Statistic Returns· Continue with internal control developments· Continue to assist the Audit Committee as required by the Local Government Act · Work towards achieving an unqualified audit from council’s auditor

Clare & Gilbert Valleys Council Vision· Council will continue to strive to meet the council’s vision

Clare & Gilbert Valleys will be a harmonious and welcoming community living in an attractive and culturally rich rural environment, with first class facilities, innovative

business and internationally recognised local produce and services

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Elected Members

Clare & Gilbert Valleys Council comprises a Mayor and nine area Councillors.

The Council is responsible for policy making and decisions that impact on future plans for the district, and the lives and livelihoods of individuals, organisations and businesses within it.

The role of Elected Members is to:

Mayor Allan Aughey Cr Di Schwarz Cr Leon Bruhn Cr Ian Burfitt Cr Elizabeth Calvert OAM

Cr Lucy Drummond Cr Nedd Golding Cr Jeremy Kells Cr Helen Perry Cr Tim Siv

• Participate in the deliberations and civic activities of the Council.• Formulate the Council’s objectives and policies.• Keep the Council’s objectives and policies under review to ensure they are appropriate

and effective.• Keep Council’s resource allocation, expenditure and activities, and the efficiency and

effectiveness of its service delivery under review.• Represent the interests of residents and ratepayers, to provide community leadership

and guidance, and to facilitate communication between the community and the Council.

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Strategic Plan 2020“Clare & Gilbert Valleys Council: attractive, prosperous, welcoming and harmonious”Clare & Gilbert Valleys will be a harmonious and welcoming community living in an attractive and culturally rich rural environment, with first class facilities, innovative

business and internationally recognised local produce and services.

Our Key Priority Areas1. Community Well Being

Outcome Strategy Measure of success TargetAn exceptionalquality of livingfor all, withopportunitiesavailable forpeople ofall ages andabilities

• Encourage participation in youth development programs conducted by local service clubs.

• Support the provision of youth development programs.

• Work in partnership with existing service providers and local businesses to assist older people by providing activities and support services that meet their needs.

• Universal access to Council facilities and services.

• Identify and access external funding that will support infrastructure development and other strategies for all people.

• Collaborate with Regional Development Australia Yorke and Mid North on the retention, growth and attraction of business, education, health and government services to the local area.

• Support the provision of jobs facilities and services to encourage the recruitment and retention of young families.

• Reported satisfaction with feeling part of the community.

• Increased participation in youth development programs.

• Reported quality of life improvements for all people living in the local area.

• A well promoted program of regular activities and support services throughout the local area.

• Number of new families taking up residences.

• Number of new homes being built.

• 2017-2020

• 5% annual Increase

• 2017-2020

• 2017-2020

• 2017-2020

• 2017-2020

Strongcommunityleadership andan active andengagedvolunteer sector

• Promote volunteering opportunities and assist groups to promote community wellbeing.

• Support viable community organisations through collaboration and joint use of facilities.

• Assist community organisations locate and access funding for community projects.

• Create an up to date volunteer database.• Provide a volunteering portal on Council’s

website.

• Community leaders and volunteers are rewarded and recognised.

• Increased proportions of people involved in volunteer activities.

• An up to date volunteer contact database and a ‘volunteering opportunities’ portal on Council’s website.

• Annual

• 5% annual increase

• 30 June 2017

A united, transparent and equitable vision for the whole local area

• A Strategic Plan that links to the Long Term Financial Plan (LTFP) and the Annual Budget. This will detail strategies and projects for Council and is intended to inform Council decision-making into the future.

• Transparent and well communicated distribution of Council funding and key projects through regular updates with the community.

• Strategic Plan, LTFP and Annual Budget are completed and regularly inform Council decision making processes and direction.

• Annual review and update

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2. Recreation and Lifestyle Outcome Strategy Measure of success Target

A vibrant arts and cultural sector where creative people thrive and residents and visitors can enjoy visual arts and performance• Places and

spaces for performance and creative expression

• Events and festivals all year round

• Nightime entertainment including restaurants, bars and activities

• Conduct a review of Arts and Culture ser-vices and report findings to Council.

• Support initiatives and opportunities that grow participation and appreciation of the arts and culture.

• Investigate the opportunities to meet the identified need for a public art gallery space and other heritage and cultural services.

• Review the role and function of the Council property located in the Clare Town Centre Precinct.

• Encourage, facilitate and support community events and festivals that celebrate the strengths of the local area and attract visitors.

• Form an events policy.• Collaborate with VAPAA and HATs to

coordinate advocacy and promotion of arts and culture in the local area.

• Implement the agreed outcomes from the 2015 Imagining Clare project.

• Review of Arts and Cultural Services is completed, findings reported to Council, and recommendations considered/ taken forward.

• Feasibility studies are conducted to explore and meet the identified need for a public art gallery space and other heritage and cultural services.

• Increased attendance numbers at Community events.

• Completed events policy that strengthens Council’s commitment to supporting and facilitating successful community events.

• 30 June 2016

• 31 December 2017

• 2% annual increase

• 30 June 2016

A healthy and active community supported by a range of tailored services and facilities

• Conduct a review of the Valleys Lifestyle Centre & Riverton Swimming Pool.

• Be a leader in the community in developing health, fitness and recreation, and seek better health and lifestyle outcomes through the OPAL network.

• Investigate the feasibility of providing a new/ upgraded playground in the local area.

• Apply and access funding opportunities to grow, maintain and develop recreation throughout the region.

• Completed review of the Lifestyle Centre & Riverton Swimming Pool, and a feasibility study for a new/ upgraded playground in the local area.

• Community satisfaction with Libraries; Cleanliness of Streets; Parks, reserves and playgrounds; Sporting facilities; Community Halls; Youth facilities.

• Increase recreational opportunities available.

• 30 June 2016

• Ongoing

• Ongoing

A warm and welcoming local area with a rich rural identity

• Create and maintain a sense of identity for the region.

• Promote the region, its facilities and attractions within the community and externally.

• Develop the entrances to the Clare & Gilbert Valleys and the townships, promoting the region.

• Improved visitor perceptions of the local area.

• Ongoing

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3. Natural & Built EnvironmentOutcome Strategy Measure of success Target

Sustainable land use development, affordable, appropriate and accessible housing

• Implementation of the approved program from the Strategic Directions Review through investment in Development Plan Amendments for the Council area under the Development Act.

• Implement Development Plan Amendment (DPA) for the Clare Township and District Townships and Settlements.

• Provide opportunities for higher density housing in Clare.

• Encourage and attract private investment and property developers to invest in retirement facilities and seasonal and short term accommodation in the region.

• Completed DPAs.• Land rezoned, relevant

development applications approved and development controls implemented.

• Number of new residential allotments created.

• Number of new residences built.

• Progressive rollout 2020

• Supported by DPA changes

• Ongoing investment in new residential develop-ment

Distinctive heritage buildings are protected and celebrated

• Implement DPA review with respect to Heritage Places

• Support projects that enhance sustainability, conservation and economic contributions of heritage assets.

• Encourage the community to be involved in preserving and promoting the history and heritage of the district.

• Completed DPA.• Key heritage buildings

restored, regularly maintained and well-used.

• 2019• 2016-2020

Parks, streets and public spaces are attractive, safe and promote social interaction

• Provide visitor-friendly commercial centres with attractive streetscapes.

• Encourage a ‘no empty windows’ program in local town centres.

• Increase street lighting along main thoroughfares in towns.

• Encourage the establishment of township street-tree themes in collaboration with Peak Bodies.

• Encourage and support community volunteers to work with Council on the presentation and upkeep of townships and district assets.

• Support ongoing improvement of visitor facilities at recreation parks located in Riverton, Saddleworth and Auburn.

• Seek funding partners to establish a pilot low-impact street lighting project in Stockport, to support the location of the Stockport Observatory.

• Seek funding partners to carry out an underground power line project on the eastern side of the Clare Oval.

• Improved perceptions of the quality of public spaces and facilities.

• Success in encouraging empty windows in commercial centres to be utilised.

• Improved perception of safety.• Street tree themes apparent

within townships.• Town and district

assets well presented.• Recreation park visitor

facilities improved.• Pilot street lighting project in

Stockport complete.• Underground power in the

memorial precinct of Clare complete.

• Completion of the Riverton Main Street improvement program.

• Implementation of the ‘Colours of Clare’ project.

• 2017-2020

• 2016-2020

• 2017-2020• Annual

upgrade• 2017-2020

• 2017-2020

• 2020 • 2020

• 2019 • 2016-2020

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3. Natural & Built Environment (cont)Outcome Strategy Measure of success Target

Natural bush land, river systems and habitats are healthy and protected

• Collaboration with the Northern Yorke Natural Resource Management (NRM) Board on the protection of threatened species in the context of lands and roadsides controlled by Council.

• Assessment of cemeteries under Council‘s jurisdiction for significant remnant vegetation areas, in collaboration with Northern & Yorke NRM Board.

• Financial and physical support for the five Bush for Life sites and the role of volunteers encouraged.

• Support the NRM Board in the development of programs for the control of mistletoe.

• Support the sustainable management of river systems and the implementation of programs to reduce the risk of flood.

• No loss of endangered and threatened species, populations and ecological communities.

• Audit of cemeteries for significant remnant vegetation areas and management of cemeteries in the context of their primary function as a place for burial.

• Increased effectiveness of invasive weed control.

• Five Bush Care sites retained and biodiversity improvements evident.

• Implementation of mistletoe control programs

• Removal of woody weeds from rivers.

• Investment in stormwater management systems.

• Support NRM programs

• 2018 - with NRM

• Review annually

• Ongoing

• Support NRM programs

• 2016-2020• 2016-2020

Agricultural practices are sustainable and ecologically friendly “Clean Green”

• Protect agricultural land that has the capacity for local food production.

• Encourage the development of agricultural research capabilities and the provision of professional services to enhance production capabilities.

• Investigate the merit of Council engaging with the Mount Lofty Ranges Agrarian Landscapes World Heritage Bid.

• Increased number of people involved in agriculture.

• Being an active partner in the Agrarian Landscapes project.

• 2017-2020

• 2018

Energy, water and natural resources are used sensibly and waste is reduced

• Encourage businesses and the community to participate in waste minimisation and recycling opportunities.

• Free transfer/ recycling depot.• Encouragement of alternative renewable

energy production whilst protecting important landscapes from inappropriate development.

• Implement sustainable water use principles for public spaces.

• Promote resource recovery through programs to minimise waste to landfill.

• Expand access to waste collection and recycling services to rural areas

• Purchasing and procurement practices to include assessments of packaging, energy efficiency, potential for recycling, greenhouse gas implications and local business development.

• Investigation of alternative means of energy production.

• Waste to landfill is proportionally reduced.

• Implemented solar power generation.

• Increased volume of recycled water use.

• Recycling services are available in rural areas.

• Adopted Procurement and Tendering Policy is upheld.

• Alternative means of energy production considered.

• Review annually

• 2016-2020

• 2017-2020

• 2018

• Ongoing

• 2016-2020

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4. Business & EconomyOutcome Strategy Measure of success Target

The local area is internationally recognised for its high quality, niche products and services attracting investment and talent

• Through investment and partnership with Regional Development Australia explore opportunities to draw on current strengths of the local area in order to attract investment and increase visitation, including community and industry workshops, as well as the potential for a local ‘investment prospectus’.

• Support Regional Development Australia Yorke and Mid North in the identification and development of new tourism product opportunities with commercial potential.

• Support the Clare Valley Winemakers in the promotion of the Clare Valley as the “Heart of Riesling” in Australia.

• Support CVBTA in the development and promotion of a “Buy Local” campaign.

• Encourage tourist accommodation that is designed for sustainability and linked to the natural landscape and character of towns, including the upgrading of existing caravan parks and camping facilities.

• Support community groups in sustaining markets within the Council Region.

• Workshops with community, industry and Councillors completed and recommendations considered /taken forward.

• New and expanded tourism offerings are evident.

• Increased number of visitors to the area/ customers at visitor information centres.

• Increased proportions of locally sourced food and products available to residents and visitors.

• Establishment and implementation of Council purchasing and procurement policies and practices that support local economic development.

• 2017-2020

• 2017-2020

• Increased numbers reported by CVWFTC

• Support CVC campaign

• 30 June 2017

The business environment is supportive and assists a variety of economic sectors and workforces. Local businesses are progressive, innovative and successful.

• Pro-actively promote, support, attract and encourage sustainable economic development, investment and business opportunities in the district.

• Promote Clare as the regional centre for the Mid North of South Australia.

• Encourage retail growth and professional services to cater for the needs of residents and visitors.

• Support a digital hub for workers who commute to their place of employment.

• Encourage new business development focusing on the digital economy.

• Coordinate business forums and networks.

• Encourage commodity producers to value add and explore new markets.

• Increase in the industry productivity of the local area.

• A digital hub delivered to improve access to and uptake of technology by the community and business.

• Business forums completed and support for business networks evident.

• 2016-2020 • 2018 to

coincide with NBN establish-ment

• 2016-2020

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5. Transport & InfrastructureOutcome Strategy Measure of success Target

High-speed communications to connect businesses, residents and visitors

• Work in partnership to support the provision of high speed internet and telecommunications to all residents.

• Increase community skills and uptake of technology and online services.

• Expanded coverage of high speed internet across the local area.

• Increased use of Council online services and social media.

• Reduction in enquiries for hard copy forms, letters etc.

• 2020

• Ongoing

• Annual reduction

The road network is safe and efficient

• Advocate for improved public transport services and infrastructure.

• Create a long term plan for road maintenance and upgrades, including a prioritisation register.

• Actively pursue external funding (Federal and State Government grants and developer contributions) for road upgrades and improvements.

• Roads are upgraded and maintained in accordance with the Asset and Infrastructure Management Plan.

• Reduced road crashes.• Improved customer

satisfaction with the quality of roads.

• Annual review

• Support MAC campaigns

• Annual improve-ments imported

Footpaths are safe, attractive and well maintained

• Create a long term plan for footpath maintenance and upgrades, including a prioritisation register.

• Roll out footpath upgrades as part of Clare town centre project.

• Improved customer satisfaction with the quality of footpaths in local towns.

• 2017-2020

Bicycle and walking trails are connected, accessible, safe and attractive

• Foster a bicycle-friendly district through the provision of world class bicycle trails and associated infrastructure, as well as the education of all road users.

• Upgrade signage and interpretive information about pedestrian / cycling trails, loops and links.

• Lobby for State / Federal Government funding for the development and maintenance of the trails network (Riesling, Rattler, Mawson, Lavender and Heysen).

• Collaborate and negotiate with nearby Councils for the establishment of interconnecting trails.

• Increased number of people using cycling, walking or riding trails.

• Additional cycling, walking and riding trails in the local area.

• Increased numbers

• 2017-2020

Community transport is accessible and well used

• Conduct a community education program promoting the community transport services available in the local area, and make information readily available and accessible to the community.

• Increased number of people using community transport.

• 2.5% increase

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Outcome Strategy Measure of success TargetCar parking is safe and accessible

• Undertake strategic site acquisition and development of off-street car parking in Clare.

• Establish a sound and sustainable funding base to provide for off-street car parking to meet business needs.

• Upgrade signage to off-street car parking areas.

• Review the relevance and appropriateness of time limit parking restrictions.

• Review disability parking provisions with stakeholders and service providers.

• Increase in number of off street parking spaces in Clare.

• Appropriate signage for parking areas installed.

• Completed review of time limit parking restrictions.

• Completed review of disability parking provisions.

• 2016-2020

• 2016 • 2018 • 2016

Council-owned land and buildings are fulfilling a useful function and providing public value

• Explore new ways that existing assets can be better utilised to meet current emerging and future needs of residents and visitors. New uses, for example, might include community services centres, men‘s sheds, art galleries, studios, meeting/ conference facilities and commercial enterprises.

• Explore the disposal or transfer of redundant assets that are no longer achieving an adequate level of public utility or public value.

• Feasibility studies for key assets are completed, and the best future community use of existing Council assets are determined.

• 2019

5. Transport & Infrastructure (cont)

Outcome Strategy Measure of success TargetA resilient community

• Review and monitor Council’s Emergency Management Plan to ensure readiness for Council‘s role in emergency incident management and recovery.

• Work in partnership with the community to develop Personal Emergency Plans, raise awareness of risks, and provide resilience training.

• Monitor and review the Business Continuity Plan to ensure readiness for disruptive events.

• Collaboration with the Bushfire Prevention Committee on measures to reduce fire risk.

• Support the ongoing operation of the Clare & Gilbert Valleys Dry Zone Committee.

• Support Floodsafe education programs with a budget provision

• Informed Emergency Management Plan is up to date and regularly reviewed.

• The community feels safe and know where to go for information.

• Community resilience education sessions are held biennially.

• Best practice defensive measures for community resilience are promoted.

• Social, economic and environmental impacts arising from extreme events are reduced.

• Floodsafe education programs are run in at risk communities.

• Reviewed annually 2017-2020

• 2017-2020

• 2016-2020

• 2016-2020 • 2016-2020

6. Council Leadership & Organisational Sustainability

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6. Council Leadership & Organisational Sustainability (cont)Outcome Strategy Measure of success Target

Improved financial sustainability

• Ensure equity in Council’s rates, charges, fees and funding decisions.

• Ensure that Council follows a responsible debt management policy.

• Review whole of life costs for Clare, Saddleworth and Riverton Community Waste Management Scheme projects.

• Negotiate additional pathways for waste water reuse as a buffer for Clare, Riverton and Saddleworth Community Waste Water Management Schemes.

• Ensure recovery of fees and charges through development contributions is adequate to support infrastructure and capacity requirements.

• Ensure sustainable management of Council’s asset portfolio.

• Above industry benchmarks for Council’s financial performance.

• All Community Waste Water Management Schemes are reviewed, and policies adopted by Council.

• Infrastructure and asset management targets achieved.

• Annual review by Audit Committee

• 2017

• Annual review

Streamlined Council processes and procedures that meet legislative requirements

• Proportionate allocation of resources to manage legislative requirements.

• Encourage and facilitate responsible pet ownership and environmental responsibilities whilst maximising public safety.

• Reform planning processes and procedures.

• Increased customer satisfaction with Council.

• Faster development assessment turnaround times.

• Positive feedback from applicants, development industry and rate payers.

• Increased annually



A modern, efficient and accessible IT system and Council website

• Build digital and social media connection channels.

• Increase the level of online business transactions available through Council.

• Establish video conferencing facilities at Council.

• Improved awareness of council services and facilities.

• Increased community utilisation of social media.

• Increased number of online surveys

• Ongoing • Ongoing • Increased

number of surveys

Strong leadership • Investment in Council Member and staff leadership training.

• Implement a workforce planning strategy and a succession plan.

• Ensure transparency in Council’s decision making.

• Budget allocated for Council Member and staff training and development.

• Workforce planning strategy completed.

• Annual review

• 2016

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Key Actions and Strategic Initiatives for the Financial Year 2017/2018

A summary of functions and core services of each of Council’s four departments is provided below.

In addition, to achieve the objectives listed in the Strategic Plan, key actions for each department for the forthcoming financial year are listed.The core services for each department are funded from the Council operating budget and the key actions for each department, which are derived from the Strategic Plan, are funded from a combination of the operating budget and the capital budget.

Opening of “Aboriginal Woman & Child” sculpture by Robert (Alfie) Hannaford, Riverton

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Governance & Community Services

This department is responsible for the statutory requirements and corporate governance policies and procedures of Council, ensuring that Council is effectively and efficiently coordinating its resources. It is also responsible for Community Liaison, Event Management, Community Transport, Emergency and Disaster Management.

Core Services -• Legislative Compliance• Support Services for Mayor and Council Members• Risk Management including Insurance• Event Management• Work, Health, Safety and Injury Management• Community Transport • Contracts, Leases, Licences and Permits• External and Community Grant Funding• Community Liaison• Human Resources• Emergency and Disaster Management• Information and Communication Technology• Youth

2017/2018 Key Proposals1. Hold regular Council meetings.2. Hold community forums including those for peak bodies and community committees.3. Promote and support the role of the Mayor including the conduct of civic receptions, Australia Day

celebrations, citizenship ceremonies and twin city arrangements.4. Promote and support the roles of council members, including the ongoing use of ICT and training.5. Identify and implement all appropriate and relevant legislation, standards and codes pertaining to

local government business.6. Develop and review policy, procedures, systems and processes to reflect legislation and good

governance, including the ongoing review of Council’s delegations register.7. Continue to work towards the development of the Work Health and Safety Local Government One

System in compliance with Local Government Workers Compensation Scheme and Workcover requirements.

8. Continue to support Peak Body Projects which range in diversity and complexity and maintain insurance reimbursements with an annual allocation of $78,000 in the budget.

9. Continue to support Community Committees.10. Promote the Mid North Community Passenger Network which is hosted by Council to continue the

improvement of services to the community.11. Continue to assist the community to risk manage community events.12. Continue to develop/review Council’s Emergency Management Plans and Business Continuity

Plans.13. Provision of financial support for a Youth Development role $42,000.

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2016/2017 KEY ACTIONS 2016/2017 OUTCOMES

Hold regular Council meetings and Council workshops. All meetings and workshops conducted with one Council meeting held in Stockport.

Hold community forums including those for Peak Bodies and Community Committees.

A joint Peak Body and Council Committee forum held on 27 Feb 2017.

Promote and support the role of the Mayor including the conduct of civic receptions, Australia Day celebrations, Citizenship Ceremonies and Twinning arrangements.

Australia Day celebrations were held in Riverton, Saddleworth, Manoora, Auburn and Clare. Civic receptions were held throughout the year.

Promote and support the roles of Council Members, including the ongoing use of ICT and training.

Council Members have embraced the use of iPads within the Council Chamber and are working towards technology based Council meetings and workshops. Mandatory Council Member Induction Training was completed February 2015.

Identify and implement all appropriate and relevant legislation, standards and codes pertaining to local government business.

All relevant legislation standards and codes pertaining to local government identified and adhered to.

Develop and review policy, procedures, systems and processes to reflect legislation and good governance, including the review of Council’s delegations register.

New or Reviewed Council Policies continue to be adopted by Council in accordance with legislation. Delegations Register updated February 2017.

Continue to work towards the development of the Work Health and Safety Local Government One System in compliance with Local Government Workers Compensation Scheme and Workcover requirements.

WHS Policies, Procedures and documents are continuing to be reviewed as required by legislation and self insured performance indicators.

Continue to maintain the asbestos register in accordance with legislation, to identify the type, condition and location of asbestos in all Council buildings and structures. Council continues to work with Carter Corporation, to conduct this inspection annually.

Council has continued to engage Carter Corporation to assess and maintain the Asbestos Register for all Council properties. Council continues to remove asbestos according to Hazard Risk Priority.

Continue to support Peak Body Projects which range in diversity and complexity and maintain insurance reimbursements with an annual allocation of $78,000 in the budget.

Peak Body projects supported and insurance reimbursed as per Peak Body Agreements.

Continue to support Community Committees. Council committees supported through funding allocation.

Promote the Mid North Community Passenger Network which is hosted by Council to continue the improvement of services to the community.

Council continues to host the Mid North Community Passenger Network.

Continue to assist the community to risk manage community events.

Council continues to assist the community to risk manage various community events across the whole Council area.

Continue to develop/review Council’s Emergency Management Plans and Business Continuity Plans.

Council continues to review Business Continuity Plan & Emergency Management Plan.

Provision of financial support for a Youth Development role $42,000.

Council provided financial support for Youth Development.

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Libraries & Information Services The Clare & Gilbert Valleys Library Service endeavours to engage, inspire and inform community members and help build strong communities by supporting reading and literacy, research, digital literacy and providing social connections.

Core Services• Library lending service (books, magazines, audio visual) and online catalogue• Access to e-books, e-audio books and electronic reference and learning tools• Home library service • Special library collections (including resources for the visually impaired and dyslexic friendly

materials)• IT access (including wireless Internet) in the Library• Digital literacy• Reference, information and local history services• Lifelong learning, early and digital literacy programs and social capital programs• Community Information services• Manage and promote collections both physical and digital

2017/2018 Key Proposals1. Continue to strengthen and improve the One Card (State) Network, including database

management and special projects.2. Continue to provide access to quality information and resources through focused collection

building. 3. Continue to consolidate, review and respond to community needs for lifelong learning programs

including early learning and adult education programs.4. Continue to consolidate digital literacy programs with a focus on digital inclusion and cyber safety.

Continue to work towards E-Smart library accreditation.5. Explore, enhance and implement the “community space” aspect of the library service through

ongoing community connection and social capital building activities.6. Develop and complete the garden space at the Clare Library to include cultural features, public

seating and space for al fresco library use.7. Develop targeted STEM and digital literacy programs.

Library Sign - Flexile multi use linger node

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Consolidate, strengthen and streamline the One Card (State) Network. Continue to provide access to quality information and resources.

First country library in the state to complete State project to streamline and improve communications with customers and reduce costs. Voice messaging introduced to customers with only landline phones.

Physical collection building to meet customer needs, supplemented by electronic resources integrated into the online catalogue.

Consolidate, review and respond to community needs for lifelong learning programs including early learning programs.

Weekly Baby bounce and rhyme time sessions introduced at Clare Library for babies 0-24 months in response to community needs. Significant increase in attendance to viewed school holiday programs. Mindfulness and STEM activities and stations introduced including community colouring, Lego in the Library

Consolidate digital literacy programs with a focus on digital inclusion and cybersafety.

Digital literacy program focusing on core digital skills for seniors continued, including the delivery of on demand one on one assistance and targeted small group programs. E-Smart library accreditation commenced.

Manage and promote collections both physical and digital. RFID tagging project completed. Collection continuous improvement and review cycle completed. Focused collection based promotions and displays and increased development and use of screens, social media website achieved

Continue to enhance and develop the “community space” aspect of the Library through development of the garden space at the Clare Library to include cultural features, public seating and space for al fresco library use.

Permanent signage and bench seat installed at Clare Library. Water feature donated by the Friends of the Clare Library. Garden design complete awaiting next stage funding in 2017-18.

Monica McInerney book presentation at Clare Library

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Recreation & Lifestyle Division

The Recreation Facilities Department is responsible for:

• The co-ordination of recreation facilities and services across the district; performance, management and operations of The Valleys Lifestyle Centre; and

• The Riverton Swimming Pool.

Core Services• Recreation, lifestyle, fitness and community wellbeing• Indoor / Outdoor Sports Facilities• Aquatic Facilities

2017/2018 Key Proposals1. Provide ongoing support to local sporting groups and associations with details of grant funding

opportunities to help build a healthy and vibrant community.2. Increase marketing through a variety of media to promote all recreation services. 3. Continue to seek and deliver major sporting events for the region.4. Work to improve customer service, traffic management and retention for all recreation services

provided by Council.5. Plan and deliver the Wine, Wheels and Whiting cycling event to link tourism and recreation with

the District Council of The Copper Coast.6. Investigate alternative methods of management for the Riverton Pool7. Manage agreement with YMCA to deliver Management Services to the Valleys Lifestyle Centre.

MASTERS GAMES MARCH 2017

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Provide ongoing support to local sporting groups and associations with details of grant funding opportunities to help build a healthy and vibrant community.

The Valleys Lifestyle Centre provided ongoing support to local sporting groups and associations with details of grant funding opportunities to help build a healthy and vibrant community.

Increase marketing through a variety of media to promote all recreation services and programs, specifically the Riverton Pool and The Valleys Lifestyle Centre.

The Valleys Lifestyle Centre and Riverton Pool were marketed throughout the financial year through a variety of media to promote recreation services and programs.

Continue to seek and deliver major sporting events for the region.

Major sporting events had been sought and successfully delivered providing the region an economic and tourism benefit. Namely the 2017 Mr. Mick Clare SA Masters Games, 2017 Honeycomb Women’s Tennis International, Wine, Wheels and Whiting and applying to host a stage of the Tour Down Under.

Work to improve customer service, traffic management and retention for all recreation services provided by Council.

Management is continuously implementing ways to improve customer service, traffic management and retention for all recreation services provided by Council.

Work closely with the Clare Sports Club to improve services and increase use of the function centre.

The Valleys Lifestyle Centre and Clare Sports Club have strengthened their relationship and have improved services offered and increased used of the function centre.

Build on the successful implementation of activities such as revolution cycling classes, local running group and Council offered sporting programs such as Futsal, Play-Gym, Club Active and Ladies Netball.

The Valleys Lifestyle Centre continuously monitors the success of activities such as group fitness and seeks to build on retention with class participation and to keep up with the trend in group fitness classes offered. Sporting programs are successfully run and additional sports are always investigated.

Plan and deliver the Wine, Wheels and Whiting cycling event to link tourism and recreation with the District Council of The Copper Coast.

Wine, Wheels and Whiting cycling event was successfully run in collaboration with the District Council of The Copper Cost and Bike SA.

To market test the outsourcing of the Valleys Lifestyle Centre.

The Valleys Lifestyle Centre has been successfully outsourced to YMCA.

To provide free access to Riverton and Clare outdoor pools for Saturday afternoons and Australia Day to encourage community use of these facilities.

Free access was provided to both Riverton and The Valleys Lifestyle Centre patrons to access the pools on Saturdays throughout the season.

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The Works and Infrastructure DepartmentIs responsible for the maintenance of Council assets and infrastructure, including roads, footpaths, bridges, community wastewater, stormwater drainage, street trees, parks, gardens, ovals, reserves, transfer stations and all of Council’s building assets.

Core Services• Road maintenance and construction• Bridge maintenance and construction• Footpath and kerbing maintenance and construction• Parks, reserves and playground maintenance• Stormwater maintenance and construction• Streetscape maintenance and construction• Cemeteries maintenance• Public building maintenance• Community wastewater management schemes• Waste collection and disposal

2017/2018 Key Proposals1. Community Wastewater Management Schemes –

• Pump station upgrades for the Clare, Riverton and Saddleworth plant will be carried out to alleviate compliance issues as well as the installation of a balance tank at the Clare Pump Station to cope with stormwater infiltration into the plant.

• Defect rectifications on the pipework identified in the 2016/17 CCTV and condition reports are scheduled for repair at all three schemes.

2. Bridgeworks –• A grant application has been submitted for renewal of “Morris Bridge” on Steelton Road,

Saddleworth and this work will be carried out subject to receipt of that funding. The completion of this last bridge renewal will complete the entire bridge network on Steelton Road.

• Ryelands Bridge, Tarlee to be reinstated to existing width and the head wall replaced.• Simmos Bridge - Completion of Pavement works following bridge construction in 16/17.

3. Stormwater & Drainage • Stormwater upgrades are to be carried out to the following areas:• Clare: Continuing works on the Police Paddock/William Street flood mitigation to alleviate

flooding issues on William Street, Victoria Grove and Burton Street.• Sevenhill: Industrial Street – Upgrades to alleviate flooding to properties.

4. Footpaths & Kerbing • Clare: Main North Road footpath renewals - along Main North Road from Ness Street to Mill

Place.• Riverton: Continuation of Riverton footpath upgrades on Torrens Road from Hannaford

Avenue to Elliot Street

5. Buildings

Various Building works are to be carried out throughout the district including salt damp barrier works, refurbishment of public toilets, repairs to the Clare boardwalk and Lions Park footbridge and the construction of a dry sand shed in Clare.

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6. Roads to be resealedMain Road 45 from Slant Rd to Range Rd - Reconstruction on failing sectionCopper Ore Rd from Miss Martin Rd to Betterson Rd – Edge reinstatement for re-sealWaterloo Rd - Powerline North Road to MR45 – repair pavement failure and re-sealBarinia Rd - Pavement repairs between Calcania & Gaelic Cemetery plus Calcania IntersectionSpring Farm Rd - From Quarry Rd to Farrell Flat Rd - Various locations - pavement repairsCrawford Ave, Saddleworth - from Burra Road to Girth St - Intersection repairs for re-sealBridle St, Saddleworth - from Belvidere Rd to Bowling ClubWhite Hut Rd – From Farrell Flat Rd to Waller DrBrothers Hill Rd - Intersection with Barrier HwyMinMan Rd - Intersection with Barrier HwyBrothers Hill Rd - Edge Reinstatement from Flaxmill Rd to Elder St, AuburnKelly St / Barnard St Intersection Clare

7. Unsealed Roads - Rural

Hentschke Rd - from Masters Rd to Slape RdRohdes Rd from Horrocks Hwy to Bethel RdRiver Rd, Tarlee from end of seal to Bond StClaytons Rd from Range Rd to Stockport-Giles Corner RdAshton Rd from end of seal to Old Main North RdEttrick Rd from Blazes Rd to Greenslades RdLookout Rd (nth of Riverton) from Barrier Hwy to Garryowen RdGranny Creek Rd from Salter Springs Rd to Road Reserve at RRD 2000Frederick Rd from Curio Rd to Tarnma RdOrana Rd from Marrabel Rd to Road Reserve at RRD 2690Powerline North Rd from Pindari Rd to Moller Gap RdPowerline North Rd from Pindari Rd to Schwarz RdSchmerl Rd from Horrocks Hwy to Kench RdLamkins Rd from Schmerl Rd to Baum RdKench Rd from Saddleworth Rd to River RdOverton Rd from Brothers Hill Rd to Winery RdClampett Rd from Farrell Flat Rd to Dunns Range RdMorrison Rd from Horrocks Hwy to Farm Driveway 970m E of Fairfield RdFairfield Rd from Morrison Rd to Pearce RdKimber Rd from Horrocks Hwy to start of sealKimber Rd from end of seal to Square Mile RdMuanu Rd from Jacobs Range Rd to Woodlands Brae RdBenbournie Rd from Basham Rd to MacDonald RdBenbournie Rd from end of seal at Emu Rock Rd to Basham RdHicks Rd from Ashby Rd to bend at RRD 1765Rossmoore Rd from Lookout Rd to Stradbrooke RdHarvey Hwy from end of Seal at Bridge to Lehman Creek RdSmart Rd from end of seal to endRobins Rd from farm driveway at RRD 2475 to Hills RdMain St (Black Springs) from Black Springs Rd to Old Burra Rd at RRD 920Calcannia Rd from RRD 3720 to Cornwell RdOld Manoora Rd from Plueckhahns Road 1.5km southBruce Rd from Ryelands Rd to Ettrick RdQuarry Rd, Marrabel from Curio Rd to Tarnma RdLight River Rd from Rowett Rd to Tothill RdWinders Rd from Barrier Hwy to Cemetery RdMain Rd South from Barrier Hwy to Blocks Rd

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Works Projects for 2016/2017 63



Community Wastewater Management Schemes Cleaning, CCTV & Condition reports are to be carried out on the Riverton, Saddleworth and Clare CWMS. This will enable an accurate assessment of Council’s infrastructure in the schemes, and establish appropriate upgrades and maintenance schedules required.Pump station upgrades for the Clare plant will also be carried out to alleviate compliance issues as well as the possibility of a balance tank to cope with stormwater infiltration into the plant.

All CWMS system condition reports were completed, with the maintenance identified to be completed in the 2017/18 year.

Pump station upgrades for the Clare Plant are to be carried forward to the 2017/18 budget with the installation of a balance tank at the main pump station.

Bridgeworks “Simmo’s Bridge” on Hazeleigh Rd, Saddleworth is due for replacement in 2016/17 budget. The existing bridge is to be removed and replaced with a new structure which will be a significant improvement to the access up Steelton Rd to the east of Saddleworth.

New structure is in place, with the final roadway sealing works to be completed in 2017/18

Stormwater & DrainageStormwater upgrades are to be carried out to the following areas:Clare:Police Paddock flood mitigation worksHenry St - replacement of existing damaged drainage linesNorman Dr & Jarman Crs - installation of stone pitching for scour protection and stormwater directional flow managementVarious Channel Remediation works including cleaning, woody weed removal & directional flow managementRiverton:Torrens Rd Stormwater Management - Installation of additional drainage lines to direct water from Torrens Rd (North), and Frederick Pl.Tarlee:Charles St Stormwater Management – redirection of stormwater flow along Charles St to protect properties and infrastructure.Auburn:Kingston Ter: Minor Upgrades to alleviate flooding issues on Kingston Ter.

Police Paddock/William St flood mitigation works are ongoing.

Henry St, Norman Dr and Jarman Crs works have been completed.

The channel remediation works in the Hutt River have been completed from the Gleeson Wetlands to the Clare township.

The Riverton stormwater management design and preliminary works are completed and land tenure is required to continue.

Tarlee and Auburn stormwater works have been completed.

Footpaths & KerbingClare: Footpath upgrades along Main North Rd from Ness St to the Pedestrian Lights as well as problem areas near Mill Pl.Riverton: Completion of Stage 1 of Riverton footpath upgrades.Auburn: South St, Auburn completion of remaining section including kerb and footpath from King William St to West St.

All footpath and kerbing works in Clare, Riverton and Auburn have been completed.

BuildingsVarious Building works are to be carried out throughout the district including fire safety upgrades, safe roof accesses, general improvements and the upgrade of 2 x waste disposal systems.

Installation of the waste disposal system and safe roof accesses have been completed.The fire safety upgrade in the Clare Town Hall and Clare Cemetery information boards will be completed in 2017/18

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Sealed Roads Roads to be constructed & sealed MinMan Rd – completion of final section to link the entire sealed road from Mintaro to Manoora. Morrison, Wakefield & Greenwood Park Rd extensions of seal to improve crossovers with Riesling Trail. Spring Gully & Gillentown Rds – Completion of construct and seal works on sections upgraded in the 2015/16 Budget. South St, Auburn. Roads to be resealed Brothers Hill Rd from Sniper Rd to Byrne Rd, Auburn Main Road 45 from Slant Rd to Marrabel Rd, Marrabel (including edge repairs / seal reinstatement) Michael Ct from Michael St to end (Hotmix Treatment & profiling), Clare Elder St from Arthur St to Archer St, Auburn Muanu Road

All sealed roads works were completed Min Man Rd final sectionMorrison, Wakefield & Greenwood Park RdsSpring Gully & Gillentown RdsSouth St, Auburn

All roads were re-sealed and completed Brothers Hill Rd Main Rd 45 Elder StMuanu Rd

Michael Crt

Rural ResheetingAlma Rd - from Range Rd to Stockport-Giles Corner Rd Dame St- from Blyth Rd to St Patricks Tce Mine St - from Hicks Rd to Dame St St Patricks Tce - from Dame St to St Georges Tce Blocks Rd (Leasingham) from Bend at RRD 2320 to Horrocks Hwy Marydale Rd from Brothers Hill Rd to Moores Rd Moores Rd from Freeman Rd to Marydale Rd Quondong Rd from Sunnyside Rd to Saddleworth Rd Flagstaff Rd - from Barrier Hwy to Fairview Rd Koonoona Rd - from Council Boundary (North) to Black Springs Rd Woodlands Brae Rd - from Council Boundary (West) to Start of Seal Diagonal Rd (North) - from Bennys Hill Rd to Spring Gully Rd The Link Rd - from Horrocks Hwy to Barrier Hwy Dudley Rd - from End of Seal to Pearson Rd Pearson Rd - from Dudley Rd to Hilltown Rd Riverview Rd from Smart Rd 3km north Great Northern Rd - from Leasingham Rd to Start of Seal Pine Creek Rd (North) - from Dixon Rd to Vogts Rd Priors Rd - from Curio Rd to Roehr Rd Range Rd - from Powerline South Rd to MR 45 Priests Rd - from Blatchford Rd to Sandows Rd Surrey Ln- from Horrocks Hwy to Pawelski Rd Mt Rufus Rd - from Hentschke Rd to Road Reserve at RRD 9065 Polish Hill Rd - from End of Seal to Mt Rufus Rd Rubbish Tip Rd - from Horrocks Hwy to Rubbish Tip Entrance Blocks Rd, Riverton - from Windy Hill Rd to Road Reserve at RRD 3570 Ettrick Rd - from Hondows Rd to Blazes Rd Garryowen Rd - from Riverton Rd to Road Reserve at RRD 1560 Ryelanda Rd - from Bruce Rd towards Hesters Rd 3km section Ettrick Rd - from Greenslades Rd to Saddleworth Rd Golf Course Rd, Saddleworth - from Klems Rd to Hentschke Rd Vogts Rd - from 2345m from Barrier Hwy to 3424m from Barrier Hwy Observatory Rd - from End of Seal to Bend at 70m Sth of Farm Driveway Frederick Rd - from Rehder Rd to Tothill Creek Rd Priors Rd - from Roehr Rd to Council Boundary (South) Tothill Belt Rd - from Tothill Creek Rd to Braewood Rd Tothill Creek Rd - from Tothill Belt Rd to Frederick Rd Quondong Rd - from Golf Course Rd to Sunnyside Rd Mt Horrocks Rd - from Horrocks Hwy to Springvale Rd

Wakefield Rd - from Upper Skilly Rd to Lower Skilly Rd

All rural resheets were completed Alma Rd Dame StMine St St Patricks Tce Blocks Rd, LeasinghamMarydale Rd Moores RdQuondong RdFlagstaff Rd Koonoona Rd Woodlands Brae RdDiagonal Rd (North) The Link Rd Dudley Rd Pearson RdRiverview Rd Great Northern Rd Pine Creek Rd (North)Priors Rd Range Rd Priests Rd Surrey Ln Mt Rufus Rd Polish Hill Rd Rubbish Tip Rd Blocks Rd, RivertonEttrick RdGarryowen Rd Ryeland Rd Golf Course Rd, SaddleworthVogts Rd Observatory Rd Frederick RdTothill Belt Rd Tothill Creek Rd Quondong RdMt Horrocks Rd

Wakefield Rd

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Development & Environment

The Planning and Development Department is responsible for the administration of matters relating to Planning, Building and Environmental Health.

Core Services• Planning assessment• Building assessment• Planning policy development• Septic tank assessment• Environmental Health• Food Premises Inspections• Regulatory Services—bushfire management, animal management and parking controls

2017/2018 Key Proposals1. Finalise the District Townships and Settlements Development Plan Amendment Report and update

Council’s Development Plan policy accordingly.2. Encourage development that reflects the desired character outcomes for the Clare and Gilbert

Valleys.3. Communicate with applicants and developers to ensure best development outcomes.4. Retain and strengthen the economic potential of Primary Production land.5. Identify and protect places of heritage and cultural significance, and desired town character.6. Encourage development to be above the minimum Energy Efficiency Star Rating for environmental

sustainability.7. Implement the changes under the new Planning, Development and Infrastructure Act 2016.


Finalise the District Townships and Settlements Development Plan Amendment Report and update Council’s Development Plan policy accordingly.

The Development Plan Amendment was approved by the Minister for Planning, Council’s Development Plan was updated 10 November 2016

Encourage development that reflects the desired character outcomes for the Clare and Gilbert Valleys.

Developments are assessed against the desired character statements and policies contained within Council’s Development Plan

Communicate with applicants and developers to ensure best development outcomes.

Attend pre-lodgement meetings with applicants and developers to discuss the proposals prior to the applications being lodged for assessment.

Retain and strengthen the economic potential of Primary Production land.

Continue to review planning policy to ensure that primary production land is protected through strong planning policy.

Identify and protect places of heritage and cultural significance, and desired town character.

State and Local Heritage places are identified in Council’s Development Plan, applications are assessed to ensure that they are compatible with the characteristics of the heritage place. Council staff consult with Heritage Advisors to ensure that the heritage character is preserved.

Encourage development to be above the minimum Energy Efficiency Star Rating for environmental sustainability.

Development is assessed against the provisions contained within the National Construction Code and relevant Australian Standards.

Clare Township Development Plan Amendment. Clare Township Development Plan Amendment Report Statement of Intent has been prepared and submitted to the Minister for Planning. Council are currently liaising with the Department of Planning, Transport and Infrastructure to move forward with the process

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Finance

The Finance department provides internal support to all departments, to ensure the provision of sound financial management for Council. This includes management, accounting, treasury, purchasing, payroll, accounts payable/receivable and services. This department is also responsible for managing services to the Clare & Gilbert Valleys community including rates collection and policy development.

Core Services• Financial Management including both internal reporting and statements required by legislation• Rates – Effective assessment, maintenance, processing and collection of Council’s rate income• Ensure accurate recording of Electoral Roll• Payroll – Manage Council staff entitlements and wages• Creditors – Manage Council’s processing and payment of goods and services• Debtors – Effective processing and collection of Council’s non-rateable revenue• Plant – Maintain operating plant ledger• Customer Services• Records Management• Information Technology

2017/2018 Key Proposals1. Steer the annual budget setting processes.2. Provide financial reports as required by departments to allow for effective monitoring.3. Prepare external reports including Annual Financial Statements and Australian Bureau of

Statistics Returns.4. Facilitate the finalisation of the review of the Asset Management Plan (AMP).5. Revise ten year Long Term Financial Plan in conjunction with the AMP.6. Continue to assist the Audit Committee as required by the Local Government Act.7. Continue with Internal control development.


Steer the annual budget setting processes. Annual Business Plan and Budget 2016/2017 was adopted by Council on 1 August 2016, following a period of public consultation.

Provide financial reports as required by departments to allow for effective monitoring.

Monthly reports provided with budget reviews quarterly.

Prepare external reports including Annual Financial Statements and Australian Bureau of Statistics Returns.

Annual Financial Statements for the year ended 30 June 2016 were adopted in November 2016 following a successful audit by Council’s independent external auditors.

Facilitate the finalisation of the review of the Infrastructure and Asset Management Plan (AMP).

Ongoing in conjunction with Department Works & Infrastructure.

Revise ten year Long Term Financial Plan in conjunction with the AMP.

LTFP being revised in conjunction with AMP.

Continue to assist the Audit Committee as required by the Local Government Act.

Audit Committee Meetings held 8 August 2016, 2 November 2016, 8 February 2017 and 6 June 2017.

Internal control development. Controls assessed and entered into Controltrak Internal Control program.

Procurement system development. Ongoing in conjunction with changeover of computer systems.

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Rate Revenue 2017/2018As part of the financial planning and budget processes, Council proposed to increase the overall general rates by 3.9% over that raised in the 2016/17 financial year. The actual increase payable by any individual ratepayer may be more or less than this depending on the movement in the capital value of their property relative to other properties.

Method Used to Value LandCouncil continues to use capital value as the basis for valuing land within the Council area. The Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers on the following basis:• the equity principle of taxation requires that ratepayers of similar wealth pay similar taxes and

ratepayers of greater wealth pay more tax than ratepayers of lesser wealth;• property value and capital value, which closely approximates the market value of a property

and provides the best indicator of overall property value;• the distribution of property values throughout the Council area is such that few

residential ratepayers will pay significantly more than the average rate per property.

Business Impact StatementCouncil has considered the impact of rates on all businesses in the Council area, including primary production. In considering the impact, Council assessed the following matters:• Those elements of Council’s Strategic Plan relating to business development.• The equity of the distribution of the rate burden between classes of ratepayers based on an

assessment of services available. • Current Local, State and National economic conditions and expected changes during the

forthcoming twelve (12) months.• Changes in the valuation of commercial, industrial and primary production properties from the

previous financial year. • Specific Council projects for the coming year that will solely or principally benefit local business.• Specific infrastructure maintenance issues that will solely or principally benefit local business.

Differential General RatesCouncil has regard to the relative movements in valuations and acknowledges that a proportion of primary production properties have increased significantly in comparison to other land use categories. Accordingly, the primary production rate will be reduced to 65% of the general rate applying to residential, vacant and other land use codes with the commercial and industrial rates remaining at 35% above residential.

Minimum RatesCouncil has historically applied a minimum rate which for 2017/2018 is proposed at $675.00 Council considers it appropriate that all rateable properties make a contribution to the cost of administering the Council’s activities and maintaining the physical infrastructure that supports each property. Where a Council applies a minimum rate it must not apply to more than 35% of properties in the Council area.

For Clare & Gilbert Valleys Council the minimum rate currently applies to approximately 23.2% of properties.

Services Charges 1. Community Wastewater Management Systems

Council provides Community Waste Water Management Systems to properties in Clare, Riverton and Saddleworth. The cost of operating, maintaining and upgrading this service is

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recovered through the application of service charges on each property for which the service is available.

It is proposed that there be no increase in the service charge for Community Wastewater Management Systems in 2017/2018. A charge of $380.00 per unit is reflected in the budget document.

Where the service is provided to non-rateable land, a service charge is levied against the land.

Total Revenue being $1,016,500.

2. Waste Collection Scheme

Council also provides a refuse collection and recycling service within the townships and settlements of Clare, Saddleworth, Riverton, Mintaro, Sevenhill, Auburn, Watervale, Manoora, Rhynie, Marrabel, Stockport, Tarlee, Waterloo, Armagh and Golfview Heights (Stanley Flat). The full cost of operating and maintaining this service is recovered through the application of a service charge for each property within the listed towns. Where the service is provided to non-rateable land, a service charge is levied against that land.

Council proposes that there be no increase for the service charge for refuse collection within the designated townships and collection areas of the Council, with the charge being $190.00 per unit.

Total Revenue being $724,090.

Natural Resource Management LevyThe Natural Resource Management (NRM) Levy, set by the NRM Boards, is a State Government tax imposed under the Natural Resources Management Act 2004. As such, Council is obliged to collect the levy on behalf of the State Government. Council collects the Levy on behalf of the Northern and Yorke Natural Resource Management Board. No portion of the levy is retained by Council.

The levy (0.0168 cents in the dollar) is based on the capital value of land and is shown as a separate charge on the rate notice.

Total Revenue being $446,000

Rate RebateA rebate of rates in respect of any rateable land in the Council area will be available in accordance with the Local Government Act 1999 and Council’s Rate Rebate Policy. The policy provides guidance as to the eligibility upon which a ratepayer is entitled to a rebate of rates. Please refer to Council’s Rate Rebate Policy for further information.

Cost of Living Payments Cost of Living Payments (previously Pensioner Concessions) are now paid directly to eligible ratepayers and managed by the State Government.

A full version of Council’s Rating Policy, Deferment of Rates Due to Hardship Policy and Rate Rebate Policy can be viewed at www.claregilbertvalleys.sa.gov.au

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Rate Revenue 2017/2018 Valuation Statistics

Annual Rates Statistics

Budget 2017/2018 2016/2017 2015/2016Rateable % of % No of Rateable % of % of No of Rateable % of % No of

Capital Value

Total Change Assess Capital Value

Total Change Assess Capital Value

Total Change Assess

$’000 $’000 $’000

Residential 855,483 31.6% 2.4% 3,382 835,237 34.8% 2.1% 3,349 818,243 34.4% 2.4% 3,308

Commercial 127.627 4.7% 0.2% 336 127,315 5.3% 1.2% 341 125,830 5.3% 0.2% 329

Industry 36,273 1.3% 7.4% 92 33,782 1.4% 2.3% 93 33,024 1.4% 4% 90

Primary Production

1,607,913 59.8% 19.5% 2,458 1,345,612 56.1% 0.3% 2,467 1,342,196 56.4% 1.3% 2,451

Vacant 39,720 1.5% 5.9% 434 37,510 1.6% -3.8% 445 39,009 1.6% -4.6% 454

Other 20,022 0.7% -0.8% 114 20,177 0.8% 1.2% 117 19,934 0.8% 6.6% 115

Total Rateable Value

2,687,038 100% 12.% 6,816 2,399,633 100% 0.9% 6812 2,378,236 100% 11.8% 6,747

Average Capital Value per rateable assessment

364 352 352

Budget 2017/2018 2016/2017 2015/2016Minimum Rate $675 $650 $650

Waste Charge $190 $190 $190

Rate in $ % of Rate in $

% of Rate in $ % of Expected

Total Rates Total Rates Total Rates

Proposed $,000 $,000 $,000

RATING METHOD: LAND USE

LAND USE

LAND USE

Residential 0.4747 37.4% 4,118 0.4697 38.9% 3,961 0.4617 38.4% 3,811

Commercial 0.6408 7.6% 835 0.6341 8.1% 828 0.6233 8.0% 799

Industrial 0.6408 2.2% 237 0.6341 2.1% 259 0.6233 2.1% 204

Primary Production 0.3086 49.3% 5,038 0.3523 47.2% 4,783 0.3463 47.6% 4,726

Vacant 0.4747 2.5% 269 0.4697 2.6% 268 0.4617 2.7% 272

Other 0.4747 1.1% 118 0.4697 1.2% 117 0.4617 1.2% 116

TOTAL RATES RAISED 100% 10,615 100% 10,216 100% 9,928

Variations due to Objections

-20 -26 -5

Waste Collection Charge 724 708 696

TOTAL RATES including Waste Charges

11,319 10,898 10,619

70


Draft Annual Budget 2017/2018

Budgeted Financial Statements 2017/2018

The following pages contain:

Financial Indicators

Capital Expenditure

Financial Statements consistent with the requirements of Regulation 5B of the Local Government (Financial Management) Regulations, comprising:

• Statement of Comprehensive Income for the year ending 30 June 2018

• Balance Sheet as at 30 June 2018

• Cash Flow Statement for the year ending 30 June 2018

Uniform Presentation of Finances for the year ending 30 June 2018

Function Statements

71


FINANCIAL INDICATORSDRAFT BUDGET 2017/18

DRAFT BUDGET

BUDGET FORECAST ACTUALS ACTUALS ACTUALS

2018 2017 2016 2015 2014

Operating Surplus Ratio 20% 1% 5% 0% 2%

Operating SurplusOperating Revenue (as transferred (Total Income) from the Statement of Comprehensive Income

This ratio expresses the operating surplus as a percentage of the total operating revenue

TARGET: Between 0% and 15% over any five year period

NOTE: From 1 July 2015 the Operating Surplus Ratio is calculated by dividing the operating surplus / (deficit) by the operating revenue. As a result the historical figures in the 2015/2016 Budget have been reworked to reflect the change and to provide meaningful comparison.

Adjusted Operating Surplus Ratio -1% 1% 5% -3% 5%

Adjusted Operating SurplusOperating Revenue (as transferred (Total Income) from the Statement of Comprehensive Income

In recent years the Federal government has made advance payments prior to 30 June from future year allocations of financial assistance grants. The Adjusted Operating Surplus Ratio adjusts for the resulting distortion in the disclosed operating result for each year.State Government funding of $4.3m for flood renewal works has also been excluded to adjust for the distortion in the operating result.

Net Financial Liabilities Ratio 19% 0% -9% 7% 15%

Net Financial LiabilitiesTotal Operating Revenue Less NRM Levy

Total operating revenue excludes profit on disposal of non-current assets and revenue from NRM Levy

TARGET: Greater than zero but less than 100%

This ratio is consistent with the State average for Councils.

Asset Sustainability Ratio 208% 76% 53% 87% 108%

Net Asset RenewalsInfrastructure & Asset Management Plan required expenditure

Net asset renewals expenditure is defined as net capital expenditure on the renewal and replacement of existing assets, and excludes new capital expenditure on the acquisition of additional assets

TARGET: Greater than 90% but less than 110% over a rolling three year period.

72


DRAFT BUDGET 2017/18CAPITAL EXPENDITURE

Location Total Renewal New$ $ $

Rural seal upper layerMain Road 45 Marrabel 250,841 250,841 Copper Ore Road Farrell Flat 80,029 80,029 Waterloo Road Waterloo 67,592 67,592 Barinia Road Stanley Flat 15,000 15,000 Spring Farm Road 20,000 20,000

433,462 433,462 -

Township seal upper layerCrawford Avenue Saddleworth 32,044 32,044 Bridle Street Saddleworth 25,600 25,600 White Hut Road Clare 96,000 96,000 Brothers Hill Road Manoora 15,000 15,000 Min Man Road Manoora 7,500 7,500 Brothers Hill Road Auburn 18,750 18,750 Kelly Street / Barnard Street Clare 6,160 6,160

201,054 201,054 -

Formed & Surfaced RoadsSheetingHentschke Road Riverton 41,500 41,500 ResheetingRohdes Road Stockport 75,170 75,170 River Road Tarlee 22,251 22,251 Claytons Road Stockport 27,065 27,065 Ashton Road Saddleworth 31,578 31,578 Ettrick Road Riverton 36,323 36,323 Lookout Road Riverton 45,867 45,867 Granny Creek Road Salter Springs 41,861 41,861 Old Main Road South Riverton 19,149 19,149 Frederick Road Tarnma 60,057 60,057 Orana Road Marrabel 64,949 64,949 Powerline North Road Waterloo 36,633 36,633 Schmerl Road Auburn 20,391 20,391 Lamkins Road Auburn 35,795 35,795 Kench Road Auburn 28,837 28,837 Overton Road Auburn 47,408 47,408 Clampett Road Hill River 40,043 40,043 Morrison Road Penwortham 18,346 18,346 Fairfield Road Penwortham 27,289 27,289 Kimber Road Stanley Flat 22,173 22,173 Muanu Road Boconnoc Park 50,875 50,875 Benbournie Road Armagh 57,455 57,455 Main Street Black Springs 54,600 54,600 Rossmoore Road Benbournie 36,639 36,639 Harvey Highway Hilltown 45,766 45,766 Hicks Road Armagh 28,080 28,080 Smart Road Hilltown 59,074 59,074 Robins Road Tarlee 43,742 43,742 Calcannia Road Barinia 87,392 87,392 Old Manoora Road Saddleworth 32,760 32,760 Bruce Road Riverton 81,900 81,900 Quarry Road Marrabel 68,568 68,568 Light River Road Marrabel 36,434 36,434 Betterson Road Mintaro 34,125 34,125 Winders Road Black Springs 52,224 52,224

1,512,317 1,470,817 41,500

73



Floodways Riverview Road Marrabel 15,000 15,000

15,000 15,000

BridgeworksRyelands Bridge Tarlee 35,000 35,000 Morris Bridge Saddleworth 363,000 363,000 Simmos Bridge 30,000 30,000

428,000 428,000 -

FootpathsHeath Drive / Beal Drive Subdivision Developer

Clare 47,586 47,586

Torrens Road Riverton 130,000 130,000 Main North Road Clare Clare 260,000 260,000

437,586 437,586 -

KerbingVictoria Road Clare 20,000 20,000 Main North Road Clare 85,000 85,000

105,000 105,000 -

TOTAL TRANSPORT INFRASTRUCTURE 3,132,919 3,090,919 41,500

CWMSClare UpgradePump station 138,500 138,500 Main pump station balance tank 250,000 250,000 Mobile generators x 2 70,000 70,000

Clare RenewalPump stations 154,500 154,500 Defect rectification on pipework 100,000 100,000

713,000 254,500 458,500 Riverton RenewalPump station 45,000 45,000

45,000 45,000 -

Saddleworth RenewalPump station 10,000 10,000 Defect rectification on pipework 50,000 50,000

60,000 60,000 - TOTAL CWMS 818,000 359,500 458,500

74



StormwaterWilliam Street/Neagles Rock Road Clare 300,000 300,000 Industrial Street Sevenhill 25,000 25,000

TOTAL STORMWATER 325,000 - 325,000

BuildingsRiverton Caravan Park Riverton 4,500 4,500 Cemetery Shelter Mintaro 5,000 5,000 Mill Place toilets - full refurbishment Clare 70,000 70,000 Town Hall - Fire Safety Clare 20,000 20,000 Community Hall/ Post Office - salt damp barrier works Stockport 10,014 10,014

Dry Sand Shed Clare 46,000 46,000 Library - salt damp barrier works Clare 9,300 9,300 Mill Street house Fitout Clare 35,000 35,000 Board walk (Clare Oval) Clare 27,865 27,865

Playgrounds - replacement equipment after 16/17 safety inspections Various 10,000 10,000

Lions Park footbridge - replace footbridge Clare 16,500 16,500

Valleys - airconditioner in Therapy Room Clare 120,000 120,000

Riverton Pool - new roof, ceiling Riverton 10,000 10,000 TOTAL BUILDINGS 384,179 333,179 51,000

Plant Governance 56,000 56,000 Governance & Community 35,000 35,000 Development and Environment 45,000 45,000 MN Community Passenger Network - 2 vehicles 56,000 56,000

MN Community Passenger Network - wheelchair friendly vehicle 64,100 64,100

Ford Ranger Tray Top - TL Maintenance 32,000 32,000

Ford Ranger Tray Top - TL Construction 32,000 32,000

Case Skidsteer Loader 90,000 90,000 JCB Loader/Backhoe - Trade for 5T excavator for drain maintenance 95,000 95,000

John Deere Front Deck Mower 35,000 35,000 3PL Slasher 12,000 12,000 Backhoe Trailer ( Upgrade to suit height restrictions when loaded) 60,000 60,000

Forklift - Bennys Hill Depot - NEW for loading / unloading in depot 25,000 25,000

TOTAL PLANT 637,100 536,000 101,100

Other CapitalSynergy modules 8,200 8,200 Transfer to Conquest III 10,000 10,000 CWMS - Digitisation 35,000 35,000 Stormwater - Digitisation 65,000 65,000 Council members IT 15,000 15,000 Library Books 25,000 25,000 Auburn Recreation Park Mower 7,000 7,000 Clare Town Hall S41 Cte Equipment 5,000 5,000

TOTAL OTHER 170,200 62,000 108,200

75



Watervale Community & Sports Centre ProjectsCommunity & Sports Centre Building Watervale 650,000 650,000

Tennis Court Redevelopment Watervale 231,080 231,080 881,080 - 881,080

Clare Valley Sport & Recreation Precinct ProjectValleys Gym Clare 213,852 213,852 Valleys Entrance Clare 140,625 140,625 Valleys Stadium Roof Clare 156,160 156,160 Oval Renewal Clare 957,790 957,790 Car Park & Road Clare 512,635 512,635 Valleys Pool Enclosure Clare 3,204,700 3,204,700 New Facility Clare 5,032,034 5,032,034 Lighting Clare 251,700 251,700

10,469,496 2,232,762 8,236,734 TOTAL SPECIAL PROJECTS CARRIED

OVER 11,350,576 2,232,762 9,117,814

Flood Damage RenewalRoad Sheeting 1,588,100 1,588,100 Road Seal 1,076,235 1,076,235 Floodway / Cross drainage 2,367,043 2,367,043 CouncilSupplied Material 723,912 723,912 Kerb 69,129 69,129 Superintendency 72,763 72,763 Support for Claim Form 1,2 57,189 57,189 Counter Disaster Operations 122,409 122,409

TOTAL FLOOD DAMAGE RENEWAL 6,076,780 6,076,780 -

TOTAL CAPITAL 22,894,254 12,691,140 10,203,114

76


STATEMENT OF COMPREHENSIVE INCOMEDRAFT BUDGET 2017/18

2017/18 2016/17 2015/16

DRAFT BUDGET BUDGET FORECAST ACTUALS

$'000 $'000 $'000

INCOMERates - General 10,475 10,077 9,807 Rates - Other 2,140 2,083 2,021 Statutory Charges 226 222 256 User Charges 733 1,452 1,249 Operating Grants and Subsidies 6,875 2,379 1,624 Investment Income 104 203 228 Reimbursements 98 105 172 Other 59 197 156 TOTAL INCOME 20,711 16,718 15,513

EXPENSESEmployee Benefits 4,067 3,695 3,559 Materials, contracts and other expenses 7,223 8,320 6,382 Depreciation 4,811 4,070 4,131 Finance Costs 470 540 604 TOTAL EXPENSES 16,571 16,625 14,676

OPERATING SURPLUS / (DEFICIT) 4,140 93 837

Net gain (loss) on disposal or revaluation of assets (274) (134) (407)

Amounts specifically for new or upgraded assets 9,301 40 -

Physical resources received free of Charge - - - 9,027 (94) (407)

NET SURPLUS / (DEFICIT) 13,167 (1) 430 transferred to Equity Statement

77


STATEMENT OF FINANCIAL POSITIONDRAFT BUDGET 2017/18

2017/18 2016/17 2015/16

DRAFT BUDGET 30 June 2018

BUDGET FORECAST

30 June 2017

ACTUALS30 June 2016

$'000 $'000 $'000 ASSETSCurrent AssetsCash and Cash Equivalents 2,507 7,849 10,138Trade and Other Receivables 1,023 1,023 1,023Financial Assets 257 257 257Inventories 209 209 209Other - - 0

Total Current Assets 3,997 9,339 11,627

Non-current AssetsTrade and Other Receivables - - -Investments 240 286 331 Infrastructure Property Plant & Equipment 178,986 161,460 160,107Other Non-Current Assets 152 152 152

Total Non-Current Assets 179,336 161,898 160,590

Total Assets 183,374 171,236 172,217

LIABILITIESCurrent LiabilitiesTrade and Other Payables 744 747 791Short Term Borrowings 1,164 1,095 1,029Short Term Provisions 1,164 1,123 1,035

Total Current Liabilities 3,072 2,965 2,855

Non-current LiabilitiesTrade and Other Payables - - -Long Term Borrowings 4,808 5,972 7,067Long Term Provisions 71 46 41

Liability - Equity accounted Council businesses 215 211 210

Total Non-Current Liabilities 5,094 6,229 7,318

Total Liabilities 8,166 9,194 10,173

NET ASSETS 175,209 162,042 162,044

EQUITYAccumulated Surplus 25,871 10,262 10,594Asset Revaluation Reserve 143,651 143,651 143,651Other Reserves 5,687 8,129 7,799

TOTAL EQUITY 175,209 162,042 162,044

78


STATEMENT OF CHANGES IN EQUITY DRAFT BUDGET 2017/18

Accumulated Surplus

Asset Revaluation

Reserve Other Reserves TOTAL EQUITY

$ $ $ $

Draft Budget 2018

Balance at end of previous reporting period 10,262 143,651 8,129 162,042

Net Surplus / (Deficit) for Year 13,167 - 13,167

Transfers between reserves 2,442 (2,442) -

Balance at end of period 25,871 143,651 5,687 175,209

Budget Forecast 2017


Net Surplus / (Deficit) for Year (1) (1)

Transfers between reserves (331) 330 (1)


Actual 2016


Net Surplus / (Deficit) for Year 430 - - 430

Transfers between reserves (18) - 18 -


79


STATEMENT OF CASH FLOWS DRAFT BUDGET 2017/18

2017/18 2016/17 2015/16DRAFT

BUDGETBUDGET

FORECAST ACTUALS

$'000 $'000 $'000

CASH FLOWS FROM OPERATING ACTIVITIES

ReceiptsRates - general and other 12,615 12,160 11,683 Statutory charges 226 222 227 User Charges 733 1,452 1,341 Investment receipts 104 203 218 Grants utilised for operating purposes 6,875 2,379 1,588 Reimbursements 98 105 182 Other revenues 59 135 831 PaymentsEmployee costs (4,000) (3,604) (3,737)Materials, contracts and other expenses (7,223) (8,259) (7,161)Finance Payments (470) (540) (638)Net Cash provided by (or used in) Operating Activities 9,017 4,254 4,534

CASH FLOWS FROM INVESTING ACTIVITIES

ReceiptsAmounts specifically for new or upgraded assets 9,301 - - Sale of replaced assets 189 145 8 Sale of surplus assets - - 297 Disposal of investment securities - - - Repayments of loans by community groups 47 45 44 PaymentsExpenditure on renewal/replacement assets (12,638) (2,928) (2,044)Expenditure on new/upgraded assets (10,162) (2,774) (650)Net purchase of investment securities - - (7)Loans made to community groups - - - Net Cash provided by (or used in) Investing Activities (13,263) (5,512) (2,352)

CASH FLOWS FROM FINANCING ACTIVITIES

ReceiptsProceeds from Borrowings - - - Proceeds from Finance Leases - - - Proceeds from Aged Care Facility Deposits - - - Proceeds from Trust Funds - - 5 PaymentsRepayments of Borrowings (1,095) (1,029) (967)Repayment of Finance Lease Liabilities - - - Repayment of Aged Care Facility Deposits - - - Trust Funds Repaid - - - Net Cash provided by (or used in) Financing Activities (1,095) (1,029) (962)

NET INCREASE (DECREASE) IN CASH HELD (5,342) (2,288) 1,220 CASH AT BEGINNING OF REPORTING PERIOD 7,849 10,138 8,918 CASH AT END OF REPORTING PERIOD 2,507 7,849 10,138

80


UNIFORM PRESENTATION OF FINANCESDRAFT BUDGET 2017/18

2017/18 2016/17 2015/16DRAFT

BUDGETBUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Operating Income 20,711 16,718 15,513 Less: Operating Expenses (16,571) (16,625) (14,677)

4,140 93 836

Less: Net Outlays on Existing AssetsCapital Expenditure on renewal & replacement of Existing Assets (12,639) (2,928) (2,044)Less: Depreciation, Amortisation and Impairment 4,811 4,131 Less: Proceeds from Sale of Replaced Assets 189 145 8

(7,639) (2,783) 2,095

Less: Net Outlays on new and Upgraded AssetsCapital Expenditure on New and Upgraded Assets (10,162) (2,774) (650)Less: Amounts received specifically for New and Upgraded Assets 9,301 40 - Less: Proceeds from Sale of Surplus Assets - - 297

(861) (2,734) (353)

Net Lending / (Borrowing) for Year (4,360) (5,425) 2,579

81


FUNCTION STATEMENTSDRAFT BUDGET 2017/18

BUSINESS UNDERTAKINGS - CARAVAN PARKS 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET ACTUALS

$'000 $'000 $'000

Clare Caravan Park, Riverton Caravan Park

Operating Revenues 444 361 298 Less Operating Expenses

General 141 136 130 Interest - - - Depreciation 26 22 22 Full Cost Attribution 27 24 19

Operating Surplus / (Deficit) 250 178 127

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 4 - 7 less Proceeds from Sale of Replaced Assets - - - less Depreciation, Amortisation & Impairment 26 22 22

Net Outlays on Existing Assets (22) (22) (16)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - 19 - less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets - 19 -

Equals: Net Lending / (Borrowing) for Financial Year 273 181 143

82


Function Statements

BUSINESS UNDERTAKINGS - COMMUNITY WASTEWATER MANAGEMENT SYSTEMS

2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Wastewater Management Systems in Clare, Saddleworth and Riverton

Operating Revenues 1,102 1,091 1,153 Less Operating Expenses

General 631 642 388 Interest 38 39 41 Depreciation 245 245 246 Full Cost Attribution 109 97 77

Operating Surplus / (Deficit) 78 67 401

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 360 - 81 less Proceeds from Sale of Replaced Assets - - - less Depreciation, Amortisation & Impairment 245 245 246

Net Outlays on Existing Assets 114 (245) (165)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 494 72 -less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets 494 72 -

Equals: Net Lending / (Borrowing) for Financial Year (529) 240 566

83


Function Statements

COMMUNITY SERVICES 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Public Order and Safety - Emergency Services, Other Fire Protection and Other Public Order and Safety Health Services - Immunisation, Preventive Health Services and Other Health Services Community Support - Community Centres and Halls, Other Services for the Aged and Disabled, Youth Services, Community Assistance, Community Transport and Other Community Support Community Amenities - Cemeteries, Public Conveniences, Car Parking (non-fee-paying)


General 1,219 1,388 1,078 Interest 31 34 38 Depreciation 457 374 365 Full Cost Attribution 182 162 129

Operating Surplus / (Deficit) Before Capital Amounts (1,554) (1,592) (1,233)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 161 108 42

less Proceeds from Sale of Replaced Assets 21 (23) 8 less Depreciation, Amortisation & Impairment 457 374 365


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 115 69 3 less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets 115 69 3

Equals: Net Lending / (Borrowing) for Financial Year (1,352) (1,417) (905)

84


Function Statements

CULTURE 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Library Services - Mobile and Household Services, Static Libraries and Other Library Services Cultural Services - Heritage, Museums and Art Galleries and Other Cultural Services


General 675 649 600 Interest - - - Depreciation 88 87 66 Full Cost Attribution 120 107 85

Operating Surplus / (Deficit) Before Capital Amounts (850) (796) (705)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 69 43 37 less Physical assets free of charge - - - less Proceeds from Sale of Replaced Assets - - - less Depreciation, Amortisation & Impairment 88 87 66


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - 7 - less Proceeds from Sale of Surplus Assets - - - less Amounts received specifically for new or upgraded assets - - -


Equals: Net Lending / (Borrowing) for Financial Year (832) (759) (677)

85


Function Statements

ECONOMIC DEVELOPMENT 2017/18 2016/17 2015/16 DRAFT

BUDGET CURRENT BUDGET

ACTUALS

$'000 $'000 $'000

Regional Development, Tourism and Other Economic Development


General 356 558 370 Interest 7 11 14 Depreciation, Amortisation & Impairment 22 18 23 Full Cost Attribution 27 24 19


Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets - - - less Proceeds from Sale of Replaced Assets - - - less Depreciation, Amortisation & Impairment 22 18 23


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - 414 - less Proceeds from Sale of Surplus Assets - - - less Amounts received specifically for New or Upgraded Assets - - -



86


Function Statements

ENVIRONMENT 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Natural Resource Management Levy Waste Management - Domestic Waste, Green Waste, Recycling, Transfer Station, Waste Disposal Facility Other Environment - Stormwater and Drainage, Street Cleaning, Street Lighting, Streetscaping and Other


General 2,259 2,013 1,647 Interest - - - Depreciation, Amortisation & Impairment 96 91 97 Full Cost Attribution 300 267 213

Operating Surplus / (Deficit) Before Capital Amounts (1,161) (1,157) (836)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets - - 3 less Proceeds from Sale of Replaced Assets - - less Depreciation, Amortisation & Impairment 96 91 97


Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 390 746 40 less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets 390 746 40

Equals: Net Lending / (Borrowing) for Financial Year (1,455) (1,812) (781)

87


Function Statements

RECREATION 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Parks and Gardens, Indoor Sports Facilities, Outdoor Sports Facilities, Ovals, Reserves, Outdoor Swimming Centres and Other Recreation


General 1,252 1,625 1,714 Interest 138 169 197 Depreciation, Amortisation & Impairment 474 396 456 Full Cost Attribution 229 316 251

Operating Surplus / (Deficit) Before Capital Amounts (1,978) (1,758) (1,855)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 2,424 10 87 less Proceeds from Sale of Replaced Assets - - less Depreciation, Amortisation & Impairment 474 396 456

Net Outlays on Existing Assets 1,950 (386) (370)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 9,118 137 60 less Proceeds from Sale of Surplus Assets (30) - 297 less Amounts received specifically for New or Upgraded Assets 9,301 - -

Net Outlays on New and Upgraded Assets (153) 137 (237)

Equals: Net Lending / (Borrowing) for Financial Year (3,775) (1,508) (1,248)

88


Function Statements

REGULATORY SERVICES 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Dog and Cat Control, Building Control, Town Planning, Litter Control, Health Inspection, Parking Control and Other Regulatory Services


General 820 872 697 Interest - - - Depreciation, Amortisation & Impairment 1 3 4 Full Cost Attribution 136 122 97


Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 45 - -

less Proceeds from Sale of Replaced Assets 20 - - less Depreciation, Amortisation & Impairment 1 3 4

Net Outlays on Existing Assets 24 (3) (4)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 8 - - less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets 8 - -


89


Function Statements

ROAD NETWORK 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Bridges, Footpaths and Kerbing, Roads Sealed, Roads Formed, Roads Natural Formed, Roads Unformed and Traffic Management


General 1,753 2,062 1,572 Interest 219 245 270 Depreciation, Amortisation & Impairment 2,983 2,451 2,500 Full Cost Attribution 409 365 290

Operating Surplus / (Deficit) Before Capital Amounts 124 (3,780) (3,494)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 9,168 1,913 1,757 less Proceeds from Sale of Replaced Assets - - - less Depreciation, Amortisation & Impairment 2,983 2,451 2,500

Net Outlays on Existing Assets 6,185 (538) (742)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 42 1,382 319 less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - 40 -

Net Outlays on New and Upgraded Assets 42 1,342 319

Equals: Net Lending / (Borrowing) for Financial Year (6,103) (4,584) (3,071)

90


Function Statements

INDIRECT COSTS - PLANT AND DEPOT 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Plant, Machinery and Council Depot

Operating Revenues 1 8 17 Operating Expenses

General 1,711 1,597 1,343 Interest - - - Depreciation 281 272 337 Full Cost Attribution - - - Allocated to Functions (1,991) (1,861) (1,671)

Operating Surplus / (Deficit) Before Capital Amounts 1 - 9

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 292 669 - less Proceeds from Sale of Replaced Assets 133 168 6 less Depreciation, Amortisation & Impairment 281 272 337

Net Outlays on Existing Assets (122) 230 (343)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets (4) 88 239 less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets (4) 88 239

Equals: Net Lending / (Borrowing) for Financial Year 127 (317) 113

91


Function Statements

ADMINISTRATION 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Governance - Elected Members, Organisational Support Services - Accounting/Finance, Payroll, Human Resources, Information Technology, Communication, Rates Administration, Records, Occupancy, Contract Management, Customer Services, Other Support Services


General 2,479 2,430 2,066 Interest 22 26 29 Depreciation, Amortisation & Impairment 138 111 107 Full Cost Attribution (1,539) (1,564) (1,181)

Operating Surplus / (Deficit) Before Capital Amounts (1,031) (811) (840)

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 116 26 204 less Proceeds from Sale of Replaced Assets 45 - - less Depreciation, Amortisation & Impairment 138 111 107

Net Outlays on Existing Assets (67) (85) 96

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets - - - less Proceeds from Sale of Surplus Assetsless Amounts received specifically for New or Upgraded Assets - - -

Net Outlays on New and Upgraded Assets - - -


92


Function Statements

REVENUES 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000

Revenues - General Rates and Local Government Grants Commission Funds

Operating Revenues General Rates 10,475 10,077 9,807 Grants Commission 926 926 439 Other General Purpose Revenue - - -

Operating Surplus / (Deficit) Before Capital Amounts 11,401 11,003 10,246

Equals: Net Lending / (Borrowing) for Financial Year 11,401 11,003 10,246

93


Function Statements

OVERALL 2017/18 2016/17 2015/16 DRAFT

BUDGET BUDGET

FORECAST ACTUALS

$'000 $'000 $'000


General 11,304 12,111 9,934 Interest 456 524 588 Depreciation, Amortisation & Impairment 4,811 4,070 4,224 Full Cost Attribution - (80) -

Operating Surplus / (Deficit) Before Capital Amounts 4,140 93 836

Less: Net Outlays on Existing AssetsCapital Expenditure on Renewal/Replacement of Existing Assets 12,639 2,769 2,218

Less Physical assets free of charge - - - less Proceeds from Sale of Replaced Assets 219 145 14 less Depreciation, Amortisation & Impairment 4,811 4,070 4,224

Net Outlays on Existing Assets 7,609 (1,446) (2,019)

Less: Net Outlays on New and Upgraded AssetsCapital Expenditure on New/Upgraded Assets 10,162 2,933 660 less Proceeds / Costs from Disposal of Surplus Assets (30) - 297 less Amounts received specifically for New or Upgraded Assets 9,301 40 -

Net Outlays on New and Upgraded Assets 891 2,893 363

Equals: Net Lending / (Borrowing) for Financial Year (4,360) (1,354) 2,493

Note: Minor variations may occur due to rounding

94

Appendix 4

Clare & Gilbert Valley Council Audit Committee - Works Program 2017-2018 - Updated 9 August 2017

Activity Timeframe Responsible Officer

Current Status / Outcomes / Benefits Achieved

Date Completed

Follow-up Action Last

Completed Next Due

1 Meetings

1.1 Terms of Reference Nov 2016 Nov 2017 MGC Reviewed by Audit Committee, 2 November 2016 no changes recommended.

November 2016

1.2 Meetings Conducted Aug 2017 Aug 2018 CEO Meeting schedule satisfies legislative requirements.

November 2016

Corporate Calendar for 2017 adopted by Council. Audit Committee meetings : 1 November 2017 All meetings are scheduled for Wednesdays.

2 Audit Committee Membership

2.1 Membership

2.1.1 Council Members - Mayor Allan Aughey OAM - Cr Jeremy Kells

Nov 2010 Nov 2014

Nov 2018 Nov 2018

CEO Nov 2014 Review in 2018 to correspond with the next Council Elections

2.1.2 Independent Members - John Comrie - Ian Swan - Patricia Flood

April 2011 April 2015 Aug 2015

April 2019 April 2019 Aug 2019

CEO August 2015 Review in 2019

2.1.3 Membership Endorsed by Council July 2015 Nov 2018 CEO July 2015 Review in 2018 to correspond with the next Council Elections

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Appendix 4



Date Completed


Completed Next Due

3 Financial Reporting

3.1 Draft Annual Financial Statements

Nov 2016 Nov 2017 MFA Annual Financial Statements adopted by Council on 21 November 2016

Nov 2016 Review in Nov 2017

3.2 Draft Annual Business Plan & Budget

June 2017 May 2018 MFA Draft Annual Business Plan & Budget 2017/18 Refer 9 August 2017 Audit Committee Agenda item 4.5

June 2017 Review in May 2018

3.3 Adoption of Annual Business Plan & Budget

Aug 2017 July 2018 MFA Annual Business Plan & Budget 2016/17 adopted by Council on 7 August 2017

August 2017 Review in July 2018

3.4 Long Term Financial Plan Reviewed

August 2017

August 2018

MFA Draft LTFP provided to Audit Committee Refer 9 August 2017 Audit Committee Agenda item 4.2

Reviewed document to be considered by Council as soon as practicable after adoption of Annual Business Plan each year.

3.5 Asset Management Plan Review Nov 2014 Nov 2016 MWI/ MFA Refer 9 August 2017 Audit Committee Agenda item 4.3

Reviewed document to be considered by Council in Nov 2016 in accordance with the Local Government Act.

3.6 Review of Investments Nov 2016 July 2017 MFA Investments Reviewed by Council November 2016

Nov 2016 Review in July 2017

4 External Auditor

4.1 Selected Tender May 2015 May 2020 MFA / CEO Galpins appointed 5 Year term Review in 2020

4.2 Interim Financial Audit April 2017 May 2018 MFA Interim Audit conducted April 2017 Review in May 2018

4.3 Financial Audit Nov 2016 Nov 2017 MFA Annual Financial Statements 2015/2016 adopted by Council at its meeting on 21 November 2016.

Nov 2015 Review in Nov 2017

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Appendix 4



Date Completed


Completed

Next Due

4.4 Auditor to meet with Committee Aug 2016 Aug 2017 MFA Simon Smith and Guliano Freitas representing Galpins attending Audit Committee meeting on 8 August 2016

Review in August 2017

5 Risk Management

5.1 Financial Internal Controls Nov 2007 Feb 2016 MFA/ MGC Refer 9 August 2017 Audit Committee Agenda item 4.1

Ongoing liaison with Galpins on requirements and compliance objectives.

5.2 Risk Management - Risk Management Policy - Risk Management Framework - Risk Register - Risk Management Action Plan

June 2017 June 2017 June 2017

June 2018 June 2018 Dec 2017 Sept 2017

MGC Review Risk Register 6 monthly in accordance with Risk Management Framework.

Review in Dec 2017

6 Internal Audit

6.1 Risk Management Plan Audit Sept 2016 Sept 2017 MGC

6.2 Legislative Compliance Audit July 2015 July 2017 MGC Review Action List - Audit Committee Meetings

7 Other Business

7.1 Audit Committee Self Assessment Feb 2017 Feb 2018 John Comrie /MGC

Feb 2017 Review Nov 2017

7.2 Property Holdings of Council July 2015 MFA / MGC Completed

July 2015 Review 2018/2019

7.4 Revaluation of Land & Building Assets

July 2015 July 2019 MFA Completed July 2015 Review 2018/2019

7.5 Chair to Attend Council Meeting March 2017

2017 John Comrie

Chair booked to attend March 2017 Council Meeting

March 2017

7.6 Computer System Update June 2017 MFA Refer 9 August 2017 Audit Committee Agenda item 4.4

Ongoing information report to each Audit

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Appendix 4



Date Completed


Completed Next Due

Committee Meeting

7.7 Workforce Planning Dec 2015 Dec 2017 CEO Workforce Plan adopted by Council at its meeting on 7 December 2015

Dec 2015 Reviewed Dec 2017

7.8 Elected Member Induction Nov 2014 Nov 2018 MGC Review in 2018 to correspond with the next Council Elections

7.9 Financial Treatment of Community Wastewater Management Systems (CWMS) Treated Waste Water - Study

Feb 2018 MFA Completed

8 Legislative Compliance Audit

98

Appendix 4

LOCAL GOVERNMENT ACT 1999

Section Requirement Kelledy Jones

Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 12(7)(a)

Council must undertake a review of the composition of the Council, the issue of division, or potential division, of the area of the Council into wards, within a period specified by the Electoral Commissioner.

(7) The council must— (a) by public notice—

(i) inform the public of the preparation of the representation options paper; and

(ii) invite interested persons to make written submissions to the council on the subject of the review within a period specified by the council (being a period of at least 6 weeks)

Partial compliance

When the Council is required to next undertake a representation review between April 2016 and April 2017 the Council should allow for a 6 week timeframe as prescribed by the Act to allow for the receipt of submissions.

Next Elector Representation Periodic Review scheduled for April 2016 to April 2017.

Previous review was completed by CL Rowe & Associates

Note 6 week consultation requirement

Craig Rowe conducted a presentation to the Council workshop on 23 May 2016

Commencing April 2016 to April 2017

Budget Allocation required in 2016/2017 financial year. $8000

Manager Governance & Community

Council engaged CL Rowe & Associates to conduct 2016 Elector Representation Review. Review commenced on 23 May 2016

COMPLETED

Section 49(1)(c)

The Council must prepare and adopt policies on contracts and tenders.

(2) … a council must prepare and adopt policies on contracts and tenders, including policies on the following:

(a) the contracting out of services; and

(b) competitive tendering and the use of other measures to ensure that services are delivered cost-effectively; and

Partial compliance

The Council’s Competitive Tendering, Contracting, Purchasing, Sale and Disposal of Land and Other Assets Policy specifies that in purchasing goods, the use of local suppliers and the impact on the local economy for goods or services where purchased from outside the Council area will be taken into account, however, the policy does not otherwise recognise circumstances in which Council will consider the use of local goods and services.

Council is currently working with the Central Local Government Region and Arcblue Procurement Services to enable a suite of policy documents, template tenders and joint use of purchasing and contractor registers to be created for all Councils within the CLGR to utilise.

The contracts and tenders policy will be rewritten and provided to Council for adoption, throughout this process.

Council is also undertaking a completed

Procurement and Tendering Policy approved by Council at its meeting on 7 December 2015

COMPLETED

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Appendix 4



Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

(c) the use of local goods and services; and

(d) the sale or disposal of land or other assets.

(2) The policies must— (a) … (b) … (c) provide for the recording of

reasons for entering into contracts other than those resulting from a tender process…

Further the policy does not address or specify that reasons must be recorded where Council enters into contracts other than those resulting from a tender process.

We recommend the Policy be updated to include:

the specific circumstances in whichthe Council will consider purchasinglocal goods and services; and

the recording of reasons for enteringinto contracts other than thoseresulting from tenders and thecircumstances in which this may arise.

review of its contractor management practices, processes and procedures.

Section 128(9) – the auditor

(9) A council must ensure that the following information is included in its annual report:

information on the remuneration payable to its auditor for work performed during the relevant financial year, distinguishing between— (i) remuneration payable for the annual audit of the council's financial statements; and (ii) other remuneration;

(b) if a person ceased to be the auditor of the council during the relevant financial year, other than by virtue of the expiration of his or her term of appointment and not being reappointed to the office—the reason or reasons why the appointment of the

The annual report for the 2013/14 financial year (which includes the financial reports for the year ending 30 June 2014) does not specify the information regarding the remuneration payable to the Council’s auditor for work performed as required by this section.

We recommend that the Council ensure this information is included in its 2014/2015 Annual Report.

Auditor Information to be included in the 2014/2015 Annual Report

Annual Report to be adopted by Council by 30 November each year

30 November 2015

COMPLETED

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Appendix 4



Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

council's auditor came to an end.

Section 131 and Schedule 4 – annualreport to be prepared and adopted

The Council must ensure that its annual report contained the information required by Schedule 4.

The annual report for the 2013/2014 financial year does not report upon the extent to which activities of the council have been subject to competitive tender or other measures to ensure services are delivered cost-effectively and the extent (if any) to which the Council has pursued policies for purchasing local goods and services

We recommend that the Council ensure the above is addressed in the 2014/2015 annual report.

Competitive tender activities to be included in 2014/2015 Annual Report

Annual Report to be adopted by Council by 30 November each year

30 November 2015

COMPLETED

Section 140 – review of investments

A council must, at least once in each year, review the performance (individually and as a whole) of its investments.

The auditor did not sight evidence that the Council has undertaken a review of its investments at least annually. To date, a review has not occurred for the 2014/15 financial year. We recommend that the Council undertake this review as soon as possible.

We note that a review can be undertaken by Council’s finance officers under delegated authority, however, where this occurs we recommend a record of the review and its outcome be made.

Council to undertake a review of its investments for the 2014/2015 financial year and provide a report to the July 2015 Council meeting.

Documented reviews to be undertaken at least annually.

20 July 2015

June 2016

COMPLETED

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Appendix 4



Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 172 – Chief executive officer to keep assessment record

The Chief Executive Officer must ensure that assessment record is kept. The content is prescribed in Section 172.

Occupiers may with the consent of the owner apply to the Chief Executive Officer to have their name entered in the assessment record.

The Chief Executive Officer may, on application, suppress a name or address from the assessment record.

The auditor observed 3 extracts from the Council’s assessment record. The extracts do not identify the land use in respect of which the relevant land is rated as required by Section 172(1)(f).

Land use identified on Council’s Assessment Record.

June 2015

COMPLETED

Section 207 and regulation 23 - Register of Community Land

A Council must keep a register of all community land in its area. The register must contain the information required by the regulations (refer regulation 23) and copies of current management plans;

The register may consist (if the Council so decides) of a computer record of the relevant information.

The register must be available for inspection (without charge) by the public at the principal office of the Council during ordinary office hours.

The register required to be kept under Section 207 of the Act envisages a list of all community land that stipulates the information required by the regulations in relation to each parcel of land.

We recommend that the Council create a register of Community Land in accordance with Section 207 of the Act. This can be undertaken in conjunction with a review of the Council’s Community Land Management Plan.

Council’s Community Land Management Plans to be reviewed and the Community Land Register to be created.

December 2015


Community Land Register was presented to Council at its meeting on 17 August 2015 COMPLETED

102

Appendix 4



Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 219– power to assign a name, or change the name, of a road or public place

Public notice (as defined by the Act) must be given of the assigning or changing of a name of a road. Further, public notice must also be given of the adopting or altering of the policy that is required to be adopted under this section

The Council determined to assign a name to unnamed road at its meeting of 12 June 2014. The unnamed road was named Moorehouse Lane. The decision was published in the Gazette on 19 June 2014 but public notice in a newspaper circulating the State was not given as required by the Act.

This oversight may be rectified by way of publishing notice of the decision in the Advertiser and we recommend this occur.

There is no evidence of public notice having been given of the adoption of the Council’s Nomenclature Policy (last reviewed 16 September 2013 and adopted in April 2007) was not given. We recommend that in the event this Policy is amended the Council ensures that public notice (i.e. by way of notice in the Gazette and Advertiser) is given.

Notice published in the Advertiser on 24 June 2015

Nomenclature Policy is due for review in August 2015, public notice of that review will be undertaken at that time.

24 June 2015

COMPLETED

Review of Policy in August 2015

Public notice in September 2015


Section 231 and Regulation 26 – Register of public roads

The Council must keep a register of public roads in its area.

The register must include the information required by regulation 26 and may consist (if the council so decides) of a computer record of the relevant information. The register must be available for public inspection (without charge) at the principal office of the Council during ordinary office hours.

The auditor reviewed a copy of the extract from the Council’s Road Register. The Register did not include the information prescribed by Regulation 26 including the approximate extent and width of the public road (including details of the width of the carriage way and associated curving etc.).

We recommend that the Council review and update its Roads Register to ensure that it includes the information prescribed by regulation 26.

Register of Public Roads includes all of the requirements of Regulation 26.

June 2015

COMPLETED

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Appendix 4



Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Various Accuracy and legislative compliance of Budget adoption agenda, minutes and public notice.

Not applicable That all documentation including Agenda, Minutes and Public Notice required for the adoption of the budget be checked for compliance prior to being presented to Council.

COMPLETED

Section 91 The Chief Executive Officer must ensure that minutes are kept of the proceedings at every meeting of the Council or a Council Committee. Exceptions apply in relation to matters dealt with on a confidential basis under Section 90 where the Council so resolves.

Not applicable That a comprehensive review of the confidential items register and all confidential minutes to ensure compliance, and placement on the website of all minutes as they are released.


ONGOING

104

Appendix 4

Local Government (Elections) Act 1999

No areas of non-compliance were observed during the audit process under the Local Government (Elections) Act 1999.

The following provisions were reviewed:


Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Division 1, Part 14 – Campaign Donations

A person who is a candidate for election to an office of a council must, within 30 days after the conclusion of the election, furnish to the chief executive officer of the Council, in accordance with the requirements of this Part, a campaign donations return in the prescribed form for the return period.

A number of returns were submitted before 28 November 2014 and do not, therefore, relate to the relevant return period.

This is a matter for compliance relevant to individual candidates.

In addition, training was provided to candidates who were elected to Council in relation to the relevant dates.

Further training for candidates to be provided at the 2018 election, particularly relating to Campaign Donations Returns.

November 2018


105

Appendix 4

SA PUBLIC HEALTH ACT 2011


Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 51 – Regional public health plans

A council or, if the Minister so determines or approves, a group of councils, must prepare and maintain a plan for the purposes of the operations of the council or councils under this Act (a regional public health plan).

Pursuant to section 51(11): ‘the council must, in relation to any proposal to create or amend a regional public health plan—

(a) prepare a draft of the proposal; and

(b) when the draft plan is completed, a council must—

(i) give a copy of it to— (A) the Minister; and (B) any incorporated hospital

established under the Health Care

Act 2008 that operates a facility within the region; and

(C) any relevant public health partner authority under subsection (23); and

(D) any other body or group prescribed by the regulations; and

(ii) take steps to consult with the public.

With respect to consultation in relation to the plan, invitations for comment were sent to relevant stakeholders as well as hospitals incorporated under the Health Care Act including Clare Hospital and various schools within the Council’s community. The auditor did not sight evidence that the Council conducted widespread consultation in respect of the plan as required under the Act. We note that any failure by the participating councils to do so does not impact the validity of the plan.

We recommend that when the Council is next involved in a review of the plan (which must occur once every 5 years pursuant to section 51(19) of the Act) that widespread public consultation is conducted in relation to the plan.

Widespread consultation to be conducted at the review of Council’s Regional Health Plan.

Review of Regional Health Plan due July 2019

Manager Development & Environment

106

Appendix 4

DOG AND CAT MANAGEMENT ACT 1995


Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 26A(2)

A plan of management must include provisions for parks where dogs may be exercised off-leash and for parks where dogs must be under effective control by means of physical restraint, and may include provisions for parks where dogs are prohibited.

The Council’s Dog and Cat Management Plan dated September 2013 makes provision for parks where dogs must be exercised on leash but does not include provision for parks where dogs may be exercised off leash.

We recommend that when next reviewing this Plan that the Council ensure provision for such parks is included pursuant to Section 26A(2).

We also recommend that in giving consideration to adopting by-laws, that the Council give consideration to adopting a Dogs by-law which would enable it to enforce dog off leash areas and any dog prohibited areas that the Council may see fit to establish over time.

Council’s Dog and Cat Management Plan adopted September 2013 is due for review September 2016.

Provision for off leash parks to be included at that time.

September 2016

Manager Development & Environment

107

Appendix 4

EXPIATION OF OFFENCES ACT 1996


Comment

CGVC

Comment

Action to be Taken

Time Frame

Responsibility

Section 16 – Withdrawal of expiation notices

The issuing authority may withdraw an expiation notice in the circumstances prescribed by this section. The withdrawal of a notice must occur in writing and must specify the reasons for withdrawal.

The auditor was informed that if an expiation is withdrawn, this is not always communicated to the recipient of the notice in writing and the reasons for withdrawal are not always provided. Further, the auditor sighted correspondence confirming that an expiation notice had been withdrawn, however, reasons for the decision were not specified.

We recommend that:

the Council ensure that withdrawals ofexpiation notices occur in writing asrequired by the Act and that reasons forthe withdrawal under the Act areprovided; and

the Council develop expiation guidelinesfor staff that address challenges toexpiation notices, examples of triflingoffences and the circumstances in whichan expiation notice must be withdrawnunder the Act.

Expiation Guidelines to be developed to assist employees to address the legislative requirements of expiation notices, including the requirements of written documentation if an expiation is written off.

September 2015

COMPLETED

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