2015 – 2016 BUDGET PAPERS€¦ · 2015/16 and a deficit expected each year for the three year...

Moyne Shire 2015 – 2016 BUDGET PAPERS

Adopted by Council 23 June 2015

2015/16 Budget Report Moyne Shire Council

CONTENTS

MAYOR’S INTRODUCTION 1

CHIEF EXECUTIVE OFFICER’S SUMMARY 4

BUDGET PROCESSES 8

1 LINKAGE TO THE COUNCIL PLAN 9

1.1 Strategic planning framework 9

1.2 Our purpose 10

1.3 Strategic objectives 11

2 SERVICES, INITIATIVES AND SERVICE PERFORMANCE INDICATORS 12

3 BUDGET INFLUENCES 39

3.1 Snapshot of Moyne Shire 39

3.2 External influences 40

3.3 Internal influences 40

3.4 Budget principles 41

3.5 Long Term Strategies 41

4 ANALYSIS OF OPERATING BUDGET 42

4.1 Budgeted Income Statement 42

4.2 Income 42

4.3 Operating expenditure 46

5 ANALYSIS OF BUDGETED CASH POSITION 48

5.1 Budgeted cash flow statement 48

5.2 Restricted funds, and discretionary funds 50

6 ANALYSIS OF CAPITAL BUDGET 51

6.1 Capital Works 51

6.2 Funding sources 54

7 ANALYSIS OF BUDGET FINANCIAL POSITION 55

7.1 Budgeted balance sheet 55

7.2 Key assumptions 57

8 STRATEGIC RESOURCE PLAN AND KEY FINANCIAL INDICATORS 58

8.1 Plan development 58

8.2 Financial resources 59

8.3 Financial Performance Indicators 60

8.4 Non-financial resources 61


9 RATING STRATEGY 62

9.1 Rating strategy 62

9.2 Rating comparisons 62

9.3 Rating tariffs 64

10 BORROWINGS 65

10.1 Prudential ratios 65

10.2 Current year borrowings 65

APPENDICES 67

A Financial Statements

B Works and Projects Programs Lists

C Rates and Charges

D Fees and Charges

E Glossary

2015/16 Budget Report 1 Moyne Shire Council

MAYOR’S INTRODUCTION Introduction It is with great pleasure that we present the Draft Budget for the 2015/16 year for Council’s consideration. This budget provides for a comprehensive range of services, programs and capital works that balance community demands with the financial capacity of Council to fund such demands while maintaining a responsible financial position. The development of the 2015/16 budget continues to present challenges for Council in order to meet the competing community demands and expectations, to maintain existing service levels and increased cost shift from other levels of government. The rate increase of 5.75% has been kept in line with the level foreshadowed in Council's Strategic Resource Plan adopted in the previous year, despite a significant budget impact resulting from the freeze in indexation of the Victoria Grants Commission funding. This budget will continue to deliver high quality services and facilities to help shape the Shire as a safe, vibrant, liveable and prosperous community. Continuing Services Kindergartens

− Provision of a universal early childhood program for children in the year prior to commencing primary school. Children attending kindergarten receive a planned, developmentally appropriate program delivered by a qualified early childhood educator.

Childcare

− Provision of child care services to Moyne Shire residents at Port Fairy, Hawkesdale, Chatsworth and surrounding areas.

Aged Care Services

− Provide aged care services including domestic assistance, personal care, respite, garden and property maintenance and meals on wheels.

Recreation and Community Development

− Continue to develop township community plans across the shire. − Provide Community Assistance Grants ($232,000) to support community

groups for program delivery, facility upgrade and equipment purchases. − Provide support to Recreation Reserve Committees and Public Hall

Committees. Road Maintenance

− Maintenance of approximately 1,700 km local sealed network. − Maintenance of approximately 1,100 km unsealed road network.


Parks and Amenities − Lawn, garden and tree maintenance of 28 township sites, maintenance of

19 playgrounds, BBQ maintenance, public toilets maintenance, street cleaning and festival support.

Asset Management

− Management of Councils assets including maintenance, renewal and project management. Includes maintenance of Council’s 280 buildings.

Regulatory Services

− Provide emergency services, including fire prevention and emergency management support.

− Education and enforcement of Council’s local laws and animal control measures.

Town Planning

− Planning permit applications processing and enforcement of the Moyne Planning Scheme Review.

− Major projects liaison with proponents, government agencies and local communities.

Waste Service

− Provision of waste collection and disposal services across the shire, including management of Council’s kerbside collection service and management of Council’s 10 waste management facilities.

− Promote and educate Council and the community on sustainable waste management practices

New Initiatives The draft 2015/16 operating budget provides the following new initiatives:

− Development of an open space strategy ($20,000); − Cudgee structure planning project ($20,000); − Mortlake Avenue of honour tree works ($80,000).

A number of extra efforts toward recurrent operating service programs are also included such as:

− Increase in township maintenance ($20,000); − Increase in Council managed reserve maintenance funding. ($14,000); − Increase in coastal reserve minor structure maintenance ($10,000); − Additional $15,000 towards utility efficiency programs.


Capital Council’s commitment to capital works will reach $16.6 million including $10.0 million on Council’s road network. Other capital works projects include:

- Cudgee: Cudgee footpath from bridge to school ($60,000); - Darlington: Darlington speedway toilet replacement ( $180,000); - Hawkesdale: Hawkesdale Hall upgrade (part of halls cluster funding

allocation of $750,000), Hawkesdale Swimming Pool Equipment shed ($6,100), Replacing street tiles in township with pattern pave concrete ($20,000);

- Macarthur: Land purchase for septic effluent lines ($20,000); - Mailors Flat: Installation of new playground ($50,000); - Mortlake: Mortlake waste facility spray seal of vehicle ramp/ waste

deposition area ($30,000); - Nullawarre: Streetscape works ($90,000); - Panmure: Panmure hall upgrade (part of halls cluster funding allocation of

$750,000); Service road improvements including fencing minor road improvements around playground ($25,000);

- Port Fairy: Southcombe Park Stadium renewal ($70,000), Installation of a viewing platform at Pea Soup beach ($17,000), Port Fairy Tennis Club court upgrade ($45,000);

- Purnim: Merri Preschool Playground renewal ($22,500); - Yambuk: Yambuk hall upgrade (part of halls cluster funding allocation of

$750,000). This budget was developed through a rigours process of consultation, review and Council endorses it as financially responsible. Cr Colin Ryan Mayor


CHIEF EXECUTIVE OFFICER’S SUMMARY The executive summary provides key information about the operating result, rate increase, cash and investments, capital works and financial position of Council. The following graphs include 2013-14 Actual (A), 2014-15 Forecast Actual (F), 2015-16 Budget (B) and the next three years as set out in the Strategic Resource Plan (SRP). 1. Operating Result

The expected operating result for the 2015/16 year is a surplus of $2.67 million, which is a decrease of $2.83 million from 2014/15. The decreased operating result is due mainly to external funding for capital works which is forecast to decrease by $3.83 million to $1.83 million and an increase in depreciation expense of $1.44 million. The adjusted underlying result, which excludes items such as non-recurrent capital grants and non-cash contributions is a surplus of $0.85 million.

$1.46 M

$5.50 M

$2.67 M$2.21 M

$2.63 M

$1.60 M

$0 M

$1 M

$2 M

$3 M

$4 M

$5 M

$6 M

A2013/14 F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

surp

lus/

defic

it $M


2. Rates

It is proposed that the general rate and municipal charge increase by 5.75% for the 2015/16 year, raising total rates to $20.07 million, including $1.44 million raised from energy generators. The rates will go toward maintaining service levels and delivering on capital works programs. 3. Cash and Investments

Cash and investments are expected to decrease by $0.64 million during the year to $5.60 million as at 30 June 2016. The decrease in cash and investments is in line with Council's Strategic Resource Plan. (Cash and investments are forecast to be $6.24 million as at 30 June 2015).

5.0% 4.9%5.75%

2.5% 2.5% 2.5%

0%

2%

4%

6%

8%

10%

A2013/14 F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

% R

ate

Incr

ease

$10.87 M

$6.24 M$5.60 M $5.54 M $4.97 M $5.17 M

$0 M

$2 M

$4 M

$6 M

$8 M

$10 M

$12 M

A2013/14 F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

cash

on

hand

$'M


4. Capital Works

The capital works program for the 2015/16 year is budgeted to be $16.55 million. This year's program continues Council’s commitment to renewal works including road infrastructure, building and footpath renewal and ongoing improvements to Council drainage network. The capital works program has been developed according to an extensive selection and prioritisation process. 5. Financial Position

Working Capital Ratio is Current Assets to Current Liabilities and is a measure of Councils short term ability to meet its liquidity requirements within the current financial year. The working capital ratio will decrease to 110% as at 30 June 2016. (Working capital is forecast to be 125% as at 30 June 2015).

$16.16 M

$21.46 M

$16.55 M$14.97 M $16.13 M

$14.30 M

$0 M

$4 M

$8 M

$12 M

$16 M

$20 M

$24 M

A2013/14 F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

capi

tal w

orks

$M

148%

125%110% 108% 100% 100%

0%

100%

200%

A2013/14 F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

wor

king

cap

ital R

atio


6. Financial Sustainability

A high level Strategic Resource Plan for the years 2015/16 to 2018/19 has been developed to assist Council in adopting a budget within a longer prudential framework. The key objective of the Plan is financial sustainability in the medium to long term, while still achieving the Council’s strategic objectives as specified in the Council Plan. The adjusted underlying result shows an adjusted underlying surplus of $0.85 million for 2015/16 and a deficit expected each year for the three year period ending from 2016/17 to 2018/19. The Annual Budget includes a range of activities and initiatives to be funded that will contribute to achieving the strategic objectives specified in the Council Plan. This budget has been developed through a rigorous process of consultation and review and management endorses it as financially responsible. More detailed budget information is available throughout this document. David Madden Chief Executive Officer

-$0.15 M

$0.85 M

-$0.42 M -$0.49 M-$0.24 M

-$1 M

$0 M

$1 M

F2014/15 B2015/16 SRP2016/17

SRP2017/18

SRP2018/19

Adju

sted

und

erly

ings

urpl

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BUDGET PROCESSES This section lists the budget processes to be undertaken in order to adopt the Budget in accordance with the Local Government Act 1989 (the Act) and Local Government (Planning and Reporting) Regulations 2014 (the Regulations). Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget is required to include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Regulations which support the Act. The 2015/16 budget, which is included in this report, is for the year 1 July 2015 to 30 June 2016 and is prepared in accordance with the Act and Regulations. The budget includes financial statements being a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows and Statement of Capital Works. These statements have been prepared for the year ended 30 June 2016 in accordance with the Act and Regulations, and consistent with the annual financial statements which are prepared in accordance with Australian Accounting Standards. The budget also includes information about the rates and charges to be levied, the capital works program to be undertaken, the human resources required, and other financial information Council requires in order to make an informed decision about the adoption of the budget. In advance of preparing the budget, Officers firstly review and update Council's long term financial projections. Financial projections for at least four years are ultimately included in Council's Strategic Resource Plan, which is the key medium-term financial plan produced by Council on a rolling basis. The preparation of the budget, within this broader context, begins with Officers preparing the operating and capital components of the annual budget during January and February. A draft consolidated budget is then prepared and various iterations are considered by Council at briefings during early April. A ‘proposed’ budget is prepared in accordance with the Act and submitted to Council in April for approval ’in principle’. Council is then required to give ’public notice’ that it intends to ’adopt’ the budget. It must give 28 days’ notice of its intention to adopt the proposed budget and make the budget available for inspection at its offices and on its internet web site. A person has a right to make a submission on any proposal contained in the budget and any submission must be considered before adoption of the budget by Council. The final step is for Council to adopt the budget after receiving and considering any submissions from interested parties. The budget is required to be adopted by 30 June and a copy submitted to the Minister within 28 days after adoption. The key dates for the budget process are summarised below: Budget process Timing 1. Proposed budget submitted to Council for approval 28 April 2015 2. Public notice advising intention to adopt budget 30 April 2015 3. Budget available for public inspection and comment 30 April 2015 4. Submissions period closes 28 May 2015 5. Special Council meeting to receive and hear budget submissions 02 June 2015 6. Ordinary Council meeting to adopt budget 23 June 2015


1 LINKAGE TO THE COUNCIL PLAN 1.1 Strategic planning framework The Strategic Resource Plan, included in the Council Plan, summarises the financial and non-financial objectives and strategies of the Council and determines the sustainability of these objectives and strategies over the next four years. The Annual Budget is then framed within the Strategic Resource Plan, including the activities and initiatives which contribute to achieving the Council’s strategic objectives. The strategic planning framework of Council is set out below.


In summary: Long term planning Long Term Financial Plan 10 Year Financial Plan

Medium term planning & sustainability

Council Plan Strategic Resources Plan Strategic Plans Community Plans

Strategic objectives Strategies Strategic indicators Strategic Resources Plan (including standard statements)

Short term planning Budget Standard statements Activities and initiatives Key strategic activities Other information

Accountability Audited statements Annual report

Standard statements Financial statements Performance statements

The timing of each component of the planning framework is critical to the successful achievements of the planned outcomes. The Council Plan, including the Strategic Resources Plan, is reviewed in time for officers to develop their activities and initiatives and key strategic activities to be contributed to the annual budget process. It also allows time for targets to be established during the Strategic Resources Plan process to guide the preparation of the annual budget from February onwards. 1.2 Our purpose Our vision - Moyne – a safe, vibrant, liveable, and prosperous community We are made up of many local communities, hamlets and small towns. We respect and grow the diversity of our people. We care for one another and ensure the services we need are provided to the benefit of all to remain healthy, active and mobile. We protect our spectacular natural and built landscape, providing links between landscapes to ensure their long-term integrity and allow development balanced with sustainability. We thrive on our sustainable agricultural base, enhanced with competitive industries and growing tourism. Our community is highly skilled, with a willingness to share knowledge and learn, being adaptive and responsive to change. Moyne seeks to support and foster its strong communities through investing in our youth; improving health and allowing our residents to enjoy their lifestyle and actively participate in the community. Moyne is a place where culture and creativity are highly valued and opportunities for participation in a wide range of leisure activities abounds. We seek to provide residents and visitors with a safe road network. We build on our natural resource strengths, promoting innovation and enterprise to develop a healthy and diverse economy.


Our values 1. Providing Community Leadership We will provide leadership for the community

and advocate on behalf of the community 2. Teamwork We will work together for the whole Shire and

recognise our accountability 3. Being Involved We will engage with the community and

fellow councillors and communicate effectively

4. Practising Fairness & Balance We will act with fairness in all decision

making 5. Striving for Quality We will seek to improve service quality and

access 6. Respecting Views We will respect alternative views both within

the Council and the community 7. Recognising Diversity We acknowledge the diversity of the Shire

and the varied needs of its different communities

1.3 Strategic objectives The Council undertakes activities and initiatives through 35 major service categories which are grouped into four key result areas. The following table lists the strategic objectives as described in the Council Plan. Key Result Area Strategic Objective 1. Governance To achieve “best practice” in governance and

administration in Moyne. 2. Physical Services To ensure that the shire continues to be an attractive

and desirable place in which to live, work and visit. To continuously improve our roads to ensure they are

safe and trafficable. To protect, preserve and improve required assets. 3. Sustainable Development and Planning

To preserve and enhance our natural and built environment.

To encourage and promote development which is sensitive to its location and environment and which protects our cultural, heritage and indigenous assets.

To provide assurance that the community is adhering to federal, state and local laws.

To facilitate sustainable economic growth. To ensure the health and well-being of our

communities. 4. Community and Corporate Support

Enhance the quality of resident’s lives by facilitating and encouraging healthy lifestyles, a community in which it is safe to live and an environment that is diverse and sustainable.


2 SERVICES, INITIATIVES AND SERVICE PERFORMANCE INDICATORS

This section provides a description of the services and initiatives to be funded in the Budget for the 2015/16 year and how these will contribute to achieving the strategic objectives specified in the Council Plan as set out in Section 1. It also includes a number of performance targets and measures in relation to these. The relationship between these components of the Budget and the Council Plan is shown below.

Budget

Activities Initiatives

KeyStrategicActivities

Council Plan

Strategic Objective

Strategic Objective

Strategic Objective

Strategic ObjectivePerformance

Measures/Targets

PerformanceStatement

Medium term planning(4 Years)

Short term planning(12 Months)

Activities

Activities

Activities

Initiatives

Initiatives

Initiatives

Budget

Activities Initiatives

KeyStrategicActivities

Council Plan

Strategic Objective

Strategic Objective

Strategic Objective

Strategic ObjectivePerformance

Measures/Targets

PerformanceStatement





Activities

Activities

Activities

Initiatives

Initiatives

Initiatives


Key Result Area 1 - Governance Strategic Objective

To achieve “best practice” in governance and administration in Moyne

To achieve our objective of best practice in governance and administration, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services which adhere to best value principles.

Services The services, activities, initiatives, major initiatives and service performance indicators for each service category are described below.

Program: Governance Program Description

Administration of Executive services, Council, Councillor support and monitoring Council activities to ensure legislative compliance.

Expenditure: $1,239,018 Income: - Net Surplus/(Deficit): ($1,239,018)

Key Program Activities

• Statutory and corporate support services to Council • Mayoral and Councillor allowances, expenses, training, professional development and membership • Administration of Council meetings and workshops • Supervision of all Council activities to ensure accountability, probity and legislative compliance • Collaboration with other agencies in regional projects • Subscriptions to municipal affiliations and public liability insurance cover • Maintain an understanding of issues of local importance and provide leadership in tackling them • Where appropriate, advocate on behalf of our community and ensure that our community is

represented in debates which affect us • Strategic planning activities such as Council Plan review and studies on future directions and

initiatives, including contributions to regional planning and projects.


Program: Communications

Program Description

This service is responsible for the management and provision of external communication through various media, in consultation with relevant stakeholders, on behalf of Council.

Expenditure: $69,853 Income: - Net Surplus/(Deficit): ($69,853)


• Publishing of quarterly Country to Coast newsletters • Publishing of fortnightly electronic news updates to subscribers • Liaison with local media outlets and co-ordination of responses to media inquiries (approximately

three to four times a week) • Coordination of all statutory and discretionary public weekly advertising • Maintenance of internet and intranet content (as required) • Media releases (distribute as required, approximately 130 a year) • Coordinate information, design and production of Annual report • Daily monitoring of press clippings • Coordinate monthly Mayors message that appears The Warrnambool Standard • Coordinate weekly Mayors radio interview • Coordinate commercial printing such as letterhead, business cards etc. • Prepare the Moyne Shire Council Welcome Kit for new residents

Program: Organisational Development

Program Description

This service provides Council with strategic and operational organisation development support. The service develops and implements strategies, policies and procedures through the provision of performance management, benchmarking human resource management and risk management.



• Co-ordination of advertising, short listing, interview and selection for positions vacant • Induction of all new employees (Inc. caravan park & road construction summer crews) • Delivery of training and professional development program • Administration of employee performance appraisal system for all employees • Industrial Relations management including enterprise bargaining • Development and review of Human Resources policies and procedures • Staff Health & Wellbeing Program • Memberships to Meekin Apel ( Industrial Relations Services) and Australian Local Government

Women's Association • Fortnightly payroll service • Implementation and maintenance of specific risk management & reduction policies & programs. • Work with Internal Audit on the Risk Assessment program. JMAPP, LMI and Fidelity Audits • Administration of the Council’s insurance including Asset, Public Liability, Professional Indemnity

and the Workcover premium • Management of Work-cover claims and return to work obligations • Development of policies, systems and documentation to ensure safe work environments for

employees, volunteers, contractors and the community


Program: Financial Services

Program Description

This service predominately provides financial based services to both internal and external customers. This includes reporting, investment of surplus funds and accounts payable and receivable functions.

Expenditure: $789,745 Income: $4,041,801 Net Surplus/(Deficit): $3,252,056


• Adequate internal control mechanisms are maintained at all times so as to record and control all Council’s receipts and payments

• Preparation and auditing of financial statements • Preparation of annual budget including capital works budget • Completion of statutory returns including Victorian Grants Commission and Fringe Benefits

Tax return • Prepare reports to Council and Managers on a monthly basis highlighting budget variations in

respect of Council’s operations • Compile financial models to assist in financial planning including the preparation of long term

financial and capital works plans • Accounts payable and receivable functions • Maximise investment income on surplus Council funds for both the short and intermediate term • Manage Council’s loan portfolio and ensure funds are raised in accordance with Council’s

approved program. • Provide administrative support to the Audit and Risk Management Committee

Program: Information Technology Services

Program Description

This service provides, supports and maintains reliable and cost effective communications and computing systems to Council staff enabling them to deliver services in a smart, productive and efficient way.



• Implement the ICT strategy and manage the Council’s ICT system • Monitor and review the ICT strategy and activities • Recommend new capital purchases and hardware and software acquisitions • Ensure the integrity and confidentiality of data and manage information in accordance with

established principles including relevant privacy principles and guidelines • Development and delivery of appropriate information technology tools to enable Council

departments to meet the needs of their internal and external customers • Development and implementation of policies, standards, guidelines and operating instructions

for information systems and operating procedures for all users of computer facilities


Program: Property and Rating

Program Description

Management of Council’s rating system, including levying rates and charges, outstanding interest and valuations of rateable properties

Expenditure: $428,492 Income: $252,079 Net Surplus/(Deficit): ($176,413)


• Production of approximately 12,000 rate assessment notices per year • Management of bi-annual revaluation process • Management of supplementary rate process • Supervision and maintenance of approximately 12,400 property files • Issuing of approximately 800 Land Information Certificates per year • Compilation of statistical data for rate management and reporting purposes • Processing of pensioner and farm municipal exemption forms

Program: Administrative Service

Program Description

This service provides office accommodation for Port Fairy and Mortlake including customer service centres, as well as, document and information management support services to Council. This includes compliance with statutory obligations under freedom of information, public records and information privacy legislation



• Office accommodation at Port Fairy, Mortlake and Macarthur • Provision of customer service function • Maintenance of the Council’s Electronic Records Management System • Provision of records management policies and procedures • Training of employees in document management and retrieval • Maintenance of the Corporate Library • Compliance with Public Records Office Victoria standards in records management • Delivery and receipt of all physical correspondence – average of 50 documents scanned daily • Freedom of Information requests • Privacy inquiries


Major Initiatives • Implement Work Cover Self Insurance including safety maps accreditation across all

Council ($Nil net cost). Initiatives

• Review and complete Council’s ICT Disaster Recovery Plan ($25,000 net cost). • Electronic Performance Management System implementation ($40,000 net cost). • Increase use of Twitter for communications ($Nil net cost).

Service Performance Outcome Indicators Service Indicator Performance Measure Computation

Governance

Satisfaction Satisfaction with Council decisions (Community satisfaction rating out of 100 with how Council has performed in making decisions in the interests of the community)

Community satisfaction rating out of 100 with how Council has performed in making decisions in the interests of the community


Key Result Area 2 – Physical Services Strategic Objectives

To ensure that the Shire continues to be an attractive and desirable place in which to live, work and visit

To continuously improve our roads to ensure they are safe and more trafficable

To protect, preserve and improve required assets

To achieve our objectives in the key result area of infrastructure and assets, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive infrastructure, assets and services.


Program: Physical Services Directorate

Program Description

Management and operation of Infrastructure and Assets Directorate at the Mortlake office.



• Directing Engineering and Design Unit, Assets Unit and Construction & Maintenance Unit • Managing Mount Shadwell Quarry • Provision of reports to CEO and Council meetings • Provision of VicRoads agency at Mortlake Office • Liaison with various Government departments, proposed energy project, dairy industry and

timber industry personnel • Responding to infrastructure requests and complaints • Memberships include Timber Towns Victoria

Program: Engineering Design & Contract Management

Program Description

This service undertakes design and planning for various works within Council’s capital works program including roads, footpaths, bridges, drainage and waterways infrastructure This service also undertakes contract management and supervision of various works within Council’s programs and provides specialist advice to other Council service units who are letting contracts.

Expenditure: $853,784 Income: - Net Surplus/(Deficit):

($853,784)


• Project management including programming of roads, road seals, bridges and footpaths • Management of the contract and quotation system for the entire organisation • Contract management including preparation of service specifications for majority of

infrastructure projects and for other areas of Council as required • Management of the quarry including the ongoing implementation of all recommendations of the

quarry business plan • Grant application and administration for various projects, including Roads to Recovery, Flood

Recovery as they become available • Work with proponents associated with Windfarm development to ensure appropriate road

design/construction issues


• Assist all departments across the organisation with all engineering and infrastructure related works

• Deal with enquiries, issue permits and advice on Vehicle Crossovers, B-Double Higher Mass, Works in Road Reserve, Cattle Underpasses, Legal Point of Discharge, Utility Requests, Signage, Street Lighting, Bus Routes, Dial Before You Dig, Traffic Counts and Miscellaneous Customer Requests

Program: Parks and Amenities

Program Description

This service involves the management of parkland areas, including other areas of environmental significance, and also provides management of all parks and gardens and infrastructure maintenance. Ensures the Shire’s public toilets are kept clean to agreed standards and usable at all times. Undertakes maintenance of Council’s footpath assets in an integrated and prioritised manner in order to optimise their strategic value and service potential.

Expenditure: $2,775,793 Income: - Net Surplus/(Deficit): ($2,775,793)


• Lawn, gardens and tree maintenance at 28 township sites • Site preparation/maintenance prior to local festivals/activities • Cleaning and maintenance of 20 public toilets • Cleaning and maintenance of 19 BBQ’s • Maintenance of 9 Playgrounds • Clearing of street bins in 15 townships • Port Fairy Folk Festival, provision and placing of bins, barriers, toilet cleaning, bin clearing and

street/footpath sweeping • Operation of Street Lights

Program: Quarry Operations

Program Description

This is one of Council’s business enterprises and manages the operations of the Mount Shadwell Quarry at Mortlake providing a range of scoria materials to customers. The enterprise returns a 29% of gross sales dividend to Council’s general revenue.

Expenditure: $1,296,088 Income: $1,400,000 Net Surplus/(Deficit): $103,912


• Winning and screening of scoria • Feeding and operating crusher making scoria limestone mix and aggregates • Stockpiling – moving products to stockpiles away from production area • Loading trucks from stockpiles • Delivery to clients of small quantities of material • Pit maintenance to ensure weed free and tidy quarry • Quarry Management and supervision • Crusher maintenance • Plant maintenance • Quarry dividend to Council of $399,980 • Truck, Water Truck and Ute maintenance • Weighbridge maintenance

Program: Asset Management


Program Description

This service prepares long term asset management programs for Council’s property assets in an integrated and prioritised manner in order to optimise their strategic value and service potential. These are all non-road related assets and include municipal buildings, pavilions and other community buildings. The service ensures that buildings are to a standard specified by Council with advice from the functional manager of the facility. In addition the service is responsible for the coordination, management and strategic planning for Council’s building, land and property leases and licenses as well as maintains the GIS service.

Expenditure: $1,261,044 Income: $42,500 Net Surplus/(Deficit): ($1,218,544)


• Maintain and populate asset registers and Asset Management System, including condition and compliance audits, and risk and maintenance inspections for non- roads assets.

• Program and coordinate works for maintenance, renewal and upgrades for assets including playgrounds, buildings, structures and streetscapes, including maintenance on 280 buildings.

• Project Management including design input, tender documentation, supervision and contract management for construction of annual capital works program for playgrounds, buildings, streetscapes, and special projects.

• Formulate, make application for, administer and report on funding grants for projects under RLCIP, RDV and similar.

• Manage GIS including creating, updating, improving, linking to asset management system, of all councils spatial datasets. All dealings with Geographic Place Names.

• Manage all Land and dealings including, leases, licences, sales, purchases, adverse possession claims, and road status queries.

• Dealing with infrastructure planning referrals including assessment, conditions, certification, and statement of compliance.


Program: Local Roads & Streets

Program Description

This service undertakes maintenance programs for Council’s civil infrastructure assets in an integrated and prioritised manner in order to optimise their strategic value and service potential, minimising risk to the community and meeting their expectations. These include roads, laneways, car parks and foot/bike paths, bridges, culverts, stormwater drainage. This service also competes for external works in the marketplace. Also included are works supervision and management and provision of works depots and stores. As well as, purchases and maintenance of Council vehicles, plant and equipment to meet functionality and safety needs and to maximise the performance and minimise operational cost of the fleet.

Expenditure: $13,729,772 Income: $8,974,424 Net Surplus/(Deficit): ($4,755,348)


• Maintenance of approx. 1700km local sealed network, including pothole patching, shoulder sheeting, culvert maintenance, vegetation removal, major patching, bridge maintenance and verge slashing

• Maintenance of approx. 1100km unsealed road network including pavement grading, pavement sheeting, drain cleaning, verge slashing, bridge maintenance, vegetation clearing

• Maintenance of approximately 240 Bridges and Culverts • Bid for and carry out private works • Provision and maintenance of 4 works depots. • Supervision and administrative functions for 77 (EFT) staff plus temporary employees as

required. • Determine and cost 10 year forward plant replacement program. • Ensure full cost recovery via plant hire rates. • Maintain major plant, minor plant and sedan/utility holding.

Program: Main Road Maintenance

Program Description

This service prepares & conducts maintenance under contract for VicRoads to maintain their arterial road network to specified standards.



• Contract for VicRoads maintenance to maintain arterial roads within Moyne Shire


Program: Youth Services

Program Description

Facilitating the connection of young people of the Shire to their own local community by initiating and implementing projects and/or events that are of benefit to the whole community. This service encourages the participation of young people in all facets of community life thus promoting young people as integral members of the community.



• Increased participation of young people in the life of their local communities • Development of responsive and supportive partnerships in order to build community; local

service clubs, Vic Police, township progress associations, local government, schools and regional service providers are key stakeholders in the program

• Moyne Youth Council activities: leadership training, project planning and delivery • Youth-lead facilitation of major community activities and events, such as the Big Ideas project,

FReeZA Events and music festivals • Our PlaYce Youth Leadership training program, delivering initiatives that add value to

community heritage, recreation and commemoration • Local Youth Action Groups, which facilitate projects like the Restoration of Mortlake War

Memorial site and WW1 soldiers memorial plaques • Moyne Shire Uber Bus

Program: Arts, Culture & Library Services

Program Description

This service provides support of the Shire’s varied program of arts and cultural events and activities; plans and develops arts and cultural facilities and infrastructure in conjunction with community groups and develops policies and strategies to facilitate art practice through support of the Regional Arts Development Officer and the Arts & Culture Advisory Committee of Council. This service also provides public library services at Port Fairy, Koroit and Mortlake branches, outreach van service to Peterborough and Nullawarre and community libraries at Hawkesdale and Macarthur.



• Contribution to Regional Library • Provision of operations to isolated sites Macarthur and Hawkesdale. • Building operations to Moyne Shire Branch libraries • Contribution to Regional Arts Development Officer (RADO) position • Support for Arts and Culture Strategy • Support community’s artists, not-for-profit groups and organisations to utilise the arts as a way

of cultivating connection and wellbeing in the community • Assist the community to source and achieve funding for Arts projects


Program: Recreation & Community Development

Program Description

This service is Council’s liaison with groups who operate from Council’s sporting reserves and oversees maintenance of gardens oval and Victoria Park Reserve as well as operation of the Southcombe Park Sporting Complex. Works with sporting groups to manage reserves and negotiates License Agreements. Provides community assistance fund, contributions to minor recreation reserves (based on the number of clubs – football, cricket, tennis, netball) and contributions to public halls. This service manages the operation of the Mortlake and Macarthur pools and contributes to the operation of the Hawkesdale pool and the Belfast Aquatic Centre (Port Fairy pool).

Expenditure: $2,108,960 Income: $196,500 Net Surplus/(Deficit): ($1,912,460)


• Community Assistance Fund • Contribution to minor recreation reserves (based on number of clubs – football, cricket, tennis

and netball) • Contribution to public halls • Support for Sport and Recreation Committees • Maintenance of Gardens Oval and Victoria Park Reserves • Operation of DC Farren Oval Mortlake (Sec 86 committee) • Operation of Southcombe Park Sporting Complex ( Sec 86 committee) • Operation of the Mortlake and Macarthur swimming pool • Contribution to the operation of the Hawkesdale and Port Fairy swimming pool • Provision of community planning support • Provision of rural access program

Major Initiatives

• Review of VicRoads contract works and efficiency assessment of Council’s Road Patrol and maintenance activities ($Nil net cost).

• Apply for Federal Bridges to Recovery funding and implement associated works ($0.50 million net cost)

• Potentially expand on external works depending on VicRoads maintenance contract outcome ($Nil net cost).

• Undertake an open space plan to guide future management and development of Council’s open space strategy ($20,000 net cost).

Initiatives • Review of drainage strategy ($Nil net cost). • Continue and potentially expand the Department of Justice program to assist with

township maintenance ($12,000 net cost). • Additional allocation under township maintenance to allow for potential contract

mowing in remote locations such as Peterborough and Caramut ($20,000 net cost). • Consideration of sale of land assets ($Nil net cost). • Review patrol crew operations with a view to increased efficiencies and better

utilisation of jet patchers ($Nil net cost). • Explore the potential outsourcing of the Uber bus ($Nil net cost). • Moyne Pitch Project for Public Art ($6,000 net cost). • Connecting Communities workshops to get feedback from communities regarding

priorities and budgeted projects ($Nil net cost). • Regional project initiatives: Arts Atlas and social enterprise art project ($Nil net cost) • Further encourage and assist communities to adopt a self-help approach through

community planning processes for Woorndoo and other townships ($Nil net cost).



Roads

Satisfaction

Satisfaction with sealed local roads (Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)

Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads.

Libraries Participation Active library members (Percentage of the municipal population that are active library members)

[Number of active library members / municipal population] x100

Aquatic Facilities

Utilisation

Utilisation of aquatic facilities (The number of visits to aquatic facilities per head of municipal population)

Number of visits to aquatic facilities / Municipal population


Key Result Area 3 – Sustainable Development and Planning Strategic Objectives

To preserve and enhance our natural and built environment

To encourage and promote development which is sensitive to its location and environment and which protects our cultural, heritage and indigenous assets

To provide assurance that the community is adhering to federal, state and local

laws

To facilitate sustainable economic growth

To ensure the health and well-being of our communities To achieve our objectives in the key result area of Sustainable Development and Planning, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services.


Program: Sustainable Development Directorate

Program Description

This service provides for the Director and Personal Assistant who are responsible for overall coordination and direction of Directorate involving 12 various services.



• Provision of Management and administrative support to the Sustainable Development Department

• Oversee provision of Environment and Sustainability, Waste Management, Health, Building, Local Laws, Fire Management, Emergency Management, Animal Control, Statutory Planning, Strategic Planning and School Crossings.

• Provision of Administrative staff to support services provided by the Directorate • Provides for legal advice and specialist consultant advice.


Program: Building Services

Program Description

This service provides statutory building services to the Council community including processing of building permits, emergency management responsibilities, fire safety inspections, audits of swimming pool barriers and investigations of complaints and illegal works.



• Building inspections at progress stages including stump hole, footing, slab, frame and final stage

• Pool inspections • Essential safety measure inspections • Temporary structure inspections • Notice inspections (illegal work)

Program: Health Services

Program Description

This service protects the community’s health and well-being by coordinating food safety support programs, Tobacco Act activities and infectious diseases control. The service also works to rectify any public health concerns relating to unreasonable noise emissions, housing standards and pest controls. The unit undertakes some health education initiatives as well as supervises and advises on septic tank systems.

Expenditure: $252,482 Income: $89,200 Net Surplus/(Deficit):

($163,282)


• Registration of food and health premises, caravan parks and accommodation houses • Issue permits for installation and use of septic tanks • Implementation of the waste water management plan • Infectious disease control • Environmental health nuisance control • Respond to complaint and enquires on public health issues • Food surveillance and sampling • Monitoring Food Safety Plan • Tobacco legislation requirements


Program: Local Laws and Animal Control

Program Description

This service facilitates the smooth flow of traffic and parking in Port Fairy through the provision of safe, orderly and equitable parking enforcement and education. It also provides education, regulation and enforcement of the General Local Law and relevant State legislation and administers Council local laws including the issue of permits for grazing, droving and stock crossings. This service also provides services including a cat trapping program, a dog and cat collection service, a pound service, a registration and administration service, an after-hours service and an emergency service. Also implements the provisions of the Domestic Animals Act.


($453,682)


• Administrating Council Local Laws • Issuing and enforcement of permits for grazing, droving stock crossings and activities on

Council land. • Management of infringement notices including court proceedings • Responding to complaints related to animals including dogs and wandering stock • Implement provisions of the Domestic Animals Act • Issuing of animal registrations ( 4,500 per annum) • Supervision of safe school crossing points at Koroit, Mortlake and Port Fairy.

Program: Emergency Management

Program Description

This service meets Council’s obligations under the Emergency Management Act and develops and maintains the Municipal Emergency management Plan and Emergency Management Committee and works with other agencies to prepare for, respond to, and recover from emergencies. This service also manages fire prevention services and State Emergency Services contributions, including support for fire brigades, fire spotting services at Mt Rouse and Mt Warrnambool and maintenance of emergency fire equipment.


($205,252)


• Emergency Management Act obligations • Municipal Emergency Management Plan • Fire prevention services and State Emergency Contributions • Support of fire brigades • Fire spotting services at Mt Rouse and Mt Warrnambool • Maintenance of emergency fire equipment


Program: Environmental Management

Program Description

This service promotes environmentally sustainable development principles, coordinates and implements environmental projects and works with other services to improve Council’s environmental performance.


($447,330)


• Council reserves - management and maintenance • Weed management on Council managed land (including roadsides) • East Beach coastal engineering studies and associated works • Sustainability initiatives • Policy and strategy development • Referral responses to internal and external information requests • Provision of advice and support to the public and community groups • Lobbying, advocacy, promotion and education regarding sustainable practices

Program: Waste Management

Program Description

This service provides kerbside rubbish, recyclable materials and green waste from residential and commercial properties in the designated collection districts. The service also manages the waste transfer stations and landfills throughout the Shire.



• Manage the shire’s residential and commercial kerbside collections • Manage the shires waste transfer stations and landfill. • Oversee a range of waste resource recovery services • Partner with Regional Waste Reduction Group to implement regional waste reduction programs. • Maintain and monitor the Shire’s closed landfills. • Promotion and education on sustainable waste management practices

Program: Statutory & Strategic Planning

Program Description

This service maintains Councils role under the Planning and Environment Act 1987 as a Responsible Authority, including dealing with planning permit applications and enforcement of the Shire Planning Scheme. Provides advisory service to residents and developers in regards to heritage matters in the built environment. This service also provides strategic planning and economic development functions including policy and scheme development and review, as well as liaison with major project developers

Expenditure: $1,343,732 Income: $181,500 Net Surplus/(Deficit):

($1,162,232)



• Development Approvals, permit application decisions, planning applications and subdivision applications.

• Enforcement of planning scheme • Developer and community education. • Advise Council in relation to its role as Responsible Authority • Forward planning policies and programs, • VCAT Hearings • Provision of Heritage Advisory Service Forward planning policies and programs, • Major development proposals • Amendments to the planning scheme • Developing and implementing sustainable economic development programs for the Moyne

Shire Council that supports local enterprise and employment Major Initiatives

• Port Fairy east beach rock wall refurbishment and erosion mitigation actions ($75,000 net cost).

Initiatives • Increase in funding to improve management of Council reserves ($14,000 net cost). • Cudgee structure planning project to review the needs of the Cudgee community from a

land use planning perspective ($20,000 net cost). • Increase in Council reserve minor structure maintenance ($10,000 net cost). • Utility efficiency programs to improve Council’s organisation wide footprint for energy

including electricity, gas and water usage ($15,000 net cost).



Statutory planning

Decision making

Council planning decisions upheld at VCAT (Percentage of planning application decisions subject to review by VCAT and that were not set aside)

[Number of VCAT decisions that upheld Council’s decision in relation to a planning application / Number of decisions in relation to planning applications subject to review by VCAT] x100

Waste collection

Waste diversion

Kerbside collection waste diverted from landfill (Percentage of garbage, recyclables and green organics collected from kerbside bins that is diverted from landfill)

[Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

Animal Management

Health and safety

Animal management prosecutions (Number of successful animal management prosecutions)

Number of successful animal management prosecutions

Food safety

Health and safety

Critical and major non-compliance notifications (Percentage of critical and major non-compliance notifications that are followed up by Council)

[Number of critical non-compliance notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance notifications and major non-compliance notifications about food premises] x100


Key Result Area 4 – Community and Corporate Support Strategic Objective

Enhance the quality of resident’s lives by facilitating and encouraging healthy lifestyles, a community in which it is safe to live and an environment that is diverse and sustainable. To achieve our objective of strengthening the health and social well-being of the residents of the Shire, we will continue to plan, deliver and improve high quality, cost effective, accessible and responsive services.


Program: Community Support

Program Description

This service combines a wide range of programs and services, which provide the opportunity for the community to participate in a variety of cultural, health, education, and leisure activities, which contribute to the general well-being towards the community.



• Compliance with statutory obligations • Preparation of Council reports • Policy review • Oversee financial management • Administrative operation of Directorate • Delivery on Council Plan • Management of people & culture • Project delivery • Continuous Improvement • Scholarship coordination • Provision of Australia Day ceremonial activities • Coordination of citizenship ceremonies • Delivery of actions associated with Health and Wellbeing • Promotion of healthy lifestyle and well-being activities


Program: Child Care Services

Program Description

Provide occasional care through Hawkesdale and District Family Services Centre and long day care services at Port Fairy.

Expenditure: $1,321,125 Income: $1,057,514 Net Surplus/(Deficit): ($263,611)


• Provision of Long day care at the Port Fairy Community Services Centre • Provision of occasional child care at Hawkesdale on Mondays, Tuesdays and Thursdays • Provision of occasional child care at Chatsworth on Tuesdays and Thursdays

Program: Kindergartens & Preschools

Program Description

Group employer for kindergarten centres at Koroit, Merri, Macarthur, Hawkesdale, Port Fairy and Nullawarre and provides support for the pre-school at Mortlake. Support is also provided for pre-school and kinder committees. Council is the cluster manager.

Expenditure: $1,395,019 Income: $890,009 Net Surplus/(Deficit): ($505,010)


• A universal early childhood program, funded by the State Government on a per capita basis, for children in the year prior to commencing primary school. Children attending kindergarten receive a planned, developmentally appropriate program delivered by a qualified early childhood educator.

• Moyne Shire Council is Cluster Manager of the following services: Koroit, Merri, Nullawarre, Macarthur, Hawkesdale

• Provision of Kindergarten in Port Fairy at the Port Fairy Community Services Centre.

Program: Maternal and Child Health

Program Description

This service conducts sessions at Port Fairy, Koroit, Hawkesdale, Macarthur, Younger Ross Centre, Yambuk and Mortlake providing immunisation advice, guidance and promotion and health care for infants as well as education for their parents.



• The universal MCH Service delivers a free, universally accessible service for all families with children from birth to school age. Through the provision of ten “Key Age and Stage” visits, the Service supports families and their children with an emphasis on parenting, prevention and health promotion, developmental assessment, early detection and referral and social support.

• The MCH Service also provides support to children and families in the provision of additional consultations, telephone support and parenting support groups.

• The Enhanced MCH Service responds assertively to the needs of children and families at risk of poor outcomes, in particular where there are multiple risk factors. It provides a more intensive level of support in a variety of settings, such as the family’s home, MCH centre or another location within the community.

• Immunisation Services


Program: Aged and Disability Services

Program Description

Provide aged care services including domestic assistance, personal care, respite, garden & property maintenance, meals on wheels, some transport and social support.

Expenditure: $2,213,957 Income: $1,634,474 Net Surplus/(Deficit): ($579,483)


• Home and Community Care (HACC) is a service that is funded primarily by the State Government under the banner of Department of Health, It provides services to maintain residents of the Moyne Shire in their homes for as long as possible. Council provides

• 15,820 hours of homecare, • 9,130 hours of personal care, • 4,280 hours of respite, • 2,500 hours of home & garden maintenance. • Community transport and social support. • Deliver approximately 11,500 meals across the whole of the shire. In delivering all these

services we cover in excess of 165,000 kilometres.

Program: Aged Support Services

Program Description

This service provides a range of support for senior citizen clubs. Each conducts a program involving recreation, fitness, centre-based meals and social support. This service also provides planned activity groups (PAGs) and respite care for those frail ages or for those with a disability.



• High needs clients 6 every Tuesday from 9.30 – 1.30pm • Core (lower needs) clients 15 every Thursday from 10.00am – 3.00pm • Men’s group every second Wednesday from 10.00 – 2.00pm • Operation of four Senior Citizen facilities • Annual Senior Citizens week Activity


Program: Corporate Business

Program Description

Provides management and administrative support service for the Shire Caravan parks, Port of Port Fairy, Festivals and Tourism.

Expenditure: $279,976 Income: $939,577 Net Surplus/(Deficit): $659,601


• Management of Council Business Enterprise staff and contractors • Finance control of unit activities • Preparation of Council reports • Policy review • Prepare funding applications & acquittals • Project management • Port Fairy Aerodrome - maintenance • Shire Marquee – bookings • Customer enquiries • Event application coordination • Business & Tourism Committee meetings

Program: Caravan Parks

Program Description

Operation and management of caravan parks at Port Fairy Gardens, Southcombe Park, Killarney, Koroit, Mortlake, Peterborough and Yambuk. Also includes operation of Southcombe Lodge. Major caravan parks return a dividend of 33% to general revenue.



• GCP & SCP accommodating approx. 135,000 persons, per annum. • Management of site and cabin bookings – customer service • Park conditions of entry – enforce compliance • Maintain surrounds (mowing, gardens) • Cleaning of facilities (amenities and camp kitchens) • Project management of park improvements • Minor maintenance of facilities • Management of contracts for the operation of Killarney Beach Camping Reserve, Koroit /

Tower Hill Caravan Park, Mortlake Caravan Park, Yambuk Caravan Park and Lease of the Great Ocean Road Tourist Park – Peterborough


Program: Tourism

Program Description

This service operates the Port Fairy Visitor Information Centre and also undertakes event promotion, souvenir sales and support for local tourism. Also Provides support for festivals and administration of the Festivals Support Fund.



Festivals & Events • Support provided to local community Festivals & Events ($130,000 festival funding and officer

advice and support) • Summer Cinema Program - provision of movies at Reardon Theatre / Village Green from

Boxing Day to Australia Day

Tourism Services • Operation of the Port Fairy & Region Visitor Information Centre – local tourism advisory

service. (30 volunteers) • Visitor Information Centre services approx. 70,000 + visitors per annum. • Provision of visitor information • Promoting events • Souvenir sales

Promotion & Marketing • Support for the tourism industry in Moyne ( Regional Tourism Board, Great Southern Touring

Route and in-house tourism marketing services – website promotion & maintenance, tourism newsletters and general tourism promotion of townships and events across the Shire)

Program: Port of Port Fairy

Program Description

This service includes the management of operations and maintenance of the Port of Port Fairy who manage administration, navigation, vessel berthing, slipways and leisure activities around the port. The Port Board provides direction for the development and operation of the Port.

Expenditure: $1,157,126 Income: $713,252 Net Surplus/(Deficit): ($443,874)


• Port administration • Navigation aides maintenance • Management of berths allocations (14 commercial & 56 recreational) • Visiting itinerant boat – berth and amenities facilities • Maintain public boat ramp • Slipway services • Wharf and marina maintenance • Training walls maintenance • Dredging of the river channel • Diesel refuelling facility • Department of Transport Management Agreement reporting • Port Board meetings • Lifeboat committee meetings


Major Initiatives • Increase in childcare placements (16 placements per day) at Port Fairy Community

Service Centre to better address the childcare waiting list in Port Fairy & surrounding areas ($170,500 net capital cost).

Initiatives

• Further review and consultation regarding Moyne Kindergarten Cluster Framework 2014 ($Nil net cost).

• Review of current operations and development of the future model for visitor servicing including the role of visitor information centres. Facilitated by the Great Ocean Road Tourism Board ($20,000 net cost).



Home and Community Care

Participation

Participation in HACC service (Percentage of the municipal target population that receive a HACC service)

[Number of people that received a HACC service / Municipal target population for HACC services] x100

Participation in HACC service by CALD people (Percentage of the municipal target population in relation to CALD people that receive a HACC service)

[Number of CALD people who receive a HACC service / Municipal target population in relation to CALD people for HACC services] x100

Maternal and Child Health

Participation Participation in MCH key ages and stages visits (Percentage of children attending the MCH key ages and stages visits)

[Number of actual MCH visits / Number of expected MCH visits] x100

Participation in MCH key ages and stages visits by Aboriginal children (Percentage of Aboriginal children attending the MCH key ages and stages visits)

[Number of actual MCH visits for Aboriginal children / Number of expected MCH visits for Aboriginal children] x100


Performance Statement The service performance indicators detailed in the preceding pages will be reported on within the Performance Statement which is prepared at the end of the year as required by section 132 of the Act and included in the 2015/16 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial performance (outlined in section 8) and sustainable capacity, which are not included in this budget report. The full set of prescribed performance indicators are audited each year by the Victorian Auditor General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the preceding pages will be reported in the Annual Report in the form of a statement of progress in the report of operations. Reconciliation of the Key Result Areas with budgeted operating result

Key Result Area Net Surplus/(Deficit)

$ Expenditure

$ Income

$ Governance 1,038,965 3,261,146 4,300,111 Physical Services (12,072,465) 24,345,399 12,272,934 Sustainable Development and Planning (2,992,388) 6,572,027 3,579,639 Community and Corporate Support (2,511,496) 11,322,155 8,810,659 Deficit before Funding Sources (16,537,384) 45,500,727 28,963,343

Rates 17,389,802

Capital Grants and Contributions 1,820,500

Total Funding Sources 19,210,302 Surplus for the year 2,672,918


3 BUDGET INFLUENCES This section sets out the key budget influences arising from the external and internal environment in which the Council operates. 3.1 Snapshot of Moyne Shire Moyne Shire covers approximately 5,500 sq km of south west Victoria. Some 16,060 people live here. The Shire is characterised by its beautiful coastal and rural landscape, significant agricultural production, a growing tourism industry and an infrastructure of towns connected by an extensive road system. There are nearly 3,300 km of roads and streets. It is home to a wide range of industry including dairy products, fresh fish, pharmaceuticals, manufactured foods, seafood processing, quarrying, transport and education centres. Over 1,000 commercial businesses operate within the Shire. The main townships are Port Fairy, Koroit, Mortlake, Hawkesdale, Macarthur and Peterborough.


Quick Facts:

• There are three people per square km • Moyne’s population has increased by 921 since 2001(estimated Resident Population) • Population is 98.5% Anglo Celtic in origin • Unemployment in the district is low – Census data from 2011 indicated an unemployment

rate of 3.7% • There are currently just over 5,600 households in the Shire • 31% of the workforce are in the agriculture, forestry and fishing industry sector. Tourism,

retail, manufacturing, education, construction and health and community services are also significant

• Moyne has a strong sense of community • Moyne rates high on the values of feeling safe, feeling valued, opportunity to contribute,

inclusiveness, community participation, and local action • Population in Moyne is forecast to grow to almost 17,452 by 2021 • Population is expected to continue ageing, with around 28% over 60 by 2021, compared

to 22% in 2006 • Land use

− milk accounts for 50% of the value of all agricultural commodities produced − 0.8% of land in the Shire is used for timber plantations

• Median house prices are expected to continue to rise 3.2 External influences In preparing the 2015/16 budget, a number of external influences have been taken into consideration, because they are likely to impact significantly on the services delivered by Council in the budget period. These include: Grants • Commonwealth’s decision to pause indexation of the national pool of financial assistance

grants for the three years to the end of 2016-17. • Completion of the Country Roads and bridges funding program of $1 million per annum in

2014/15. • A number of grants are anticipated for capital works, and new initiatives.

Rate Capping

• The Victorian State Government has announced that local government rates will be capped from 2016/17. Depending on the level at which rates are capped Council may need to undertake a review of services that are provided to the community with the aim of reducing the level of rate payer subsidy for services undertaken by Local Government on behalf of the State and Federal Government.

3.3 Internal influences Fees and Charges • Non statutory fees will increase by approximately 4% in accordance with the Strategic

Resource Plan Borrowings • No new borrowing for 2015/16.


3.4 Budget principles Guidelines were prepared and distributed to Council officers with budget responsibilities. These principles included: • Service levels maintained at 2014/15 levels with the emphasis on continuous

improvement, productivity, innovation and efficiency. • All discretionary user fees and charges to be increased by 4% or market levels. • New revenue sources to be identified where possible. • Real savings in expenditure and increases in revenue identified during 2014/15 to be

preserved in 2015/16 where possible. 3.5 Long Term Strategies The budget includes consideration of a number of long term strategies and contextual information to assist Council to prepare the Budget in a proper financial management context. These include a Strategic Resource Plan for 2015/16 to 2018/19 (section 8.), Rating Information (section 9.) and borrowings (section 10.).


4 ANALYSIS OF OPERATING BUDGET This section analyses the operating budget including expected income and expenses of the Council for the 2015/16 year. 4.1 Budgeted Income Statement Forecast

Actual Budget Variance 2014/15 2015/16

$'000 $'000 $'000 Total revenue

50,085 46,303 (3,782)

Total expenses

(44,582) (43,630) 952 Surplus (deficit) for the year

5,503 2,673 (2,830)

Grants - capital

(5,014) (1,504) 3,510 Contributions - capital

(639) (316) 323

Contributions - non-monetary assets

- - - Adjusted underlying surplus(deficit) (150) 853 1,003 4.1.1 Adjusted underlying surplus The underlying result is the net surplus or deficit for the year adjusted for capital grants, contributions of non-monetary assets and other once-off adjustments. It is a measure of financial sustainability as it is not impacted by non-recurring or once-off items of income and expenses which can often mask the operating result. The underlying result for the 2015/16 year is a surplus of $0.85 million compared to a $0.15 million underlying deficit in the 2014/15 year. 4.2 Income Income types Ref Forecast


$'000 $'000 $'000 Revenues from ordinary activities

Rates & charges 4.2.1 18,972 20,069 1,097 User fees and fines 4.2.2 9,872 9,934 62 Contributions - operating 4.2.3 144 187 43 Contributions - capital 4.2.4 639 316 (323) Grants - operating 4.2.5 14,854 13,833 (1,021) Grants - capital 4.2.6 5,014 1,504 (3,510) Net gain on sale of assets

190 - (190)

Other revenue 4.2.7 400 460 60 Total operating revenue 50,085 46,303 (3,782)


Source: Appendix A 4.2.1 Rates and charges ($1.10 million increase) It is proposed that the total to be derived from rates and charges will increase from $18.97 million in 2014/15 to $20.07 million in 2015/16. Council is retaining a uniform general rate tariff which will be 0.0023108 cents in the dollar of a property’s Capital Improved Valuation (CIV). The Municipal Charge will rise from $230 in 2014/15 to $243 in 2015/16 per assessment, in accordance with the Rating Strategy, which requires the Municipal Charge to be 15% of the total rates revenue raised.

Type of Rate/Charge 2014/2015 2015/2016

$ $

General rate (cents in the $CIV) 0.21815 0.23108

Municipal charge 230 243

The rates budget also includes $1.43 million to be derived from energy generators operating within the Shire. Section 9, the Rating Strategy, includes a more detailed analysis of the rates and charges to be levied for 2015/16.

Rates & charges, $1,097

User fees and fines, $62

Contributions -operating, $43

Contributions -capital, ($323)

Grants - operating, ($1,021)

Grants - capital, ($3,510)

Net gain on sale of assets, ($190)

Other revenue, $60

(4,000)

(3,000)

(2,000)

(1,000)

-

1,000

2,000

$'000 Revenue Sources

Change 14/15 - 15/16


4.2.2 User fees and fines ($0.06 million increase) Council generates significant revenue through user fees primarily due to caravan parks, quarry operations and external works. Other user fees relate to the recovery of service delivery costs such as planning fees, provision of human services such as aged care and family day care services, waste disposal fees and regulatory services such as animal registrations and food premises. Total user fees are predicted to increase by $0.06 million compared to 2014/15. In general, Council plans to increase user charges for all areas by 4% to maintain parity between user charges and the costs of service delivery. A detailed listing of all fees and charges is set out in Appendix D and is also available on Council’s website. 4.2.3 Contributions Operating ($0.04 million increase) Contributions relate to monies paid for specific programs of Council and includes public open space developer contributions. Contributions operating are projected to increase by $0.04 million compared to 2014/15. 4.2.4 Contributions Capital ($0.32 million decrease) Contributions capital relate to monies paid towards projects or services from other stakeholders towards capital projects. Contributions capital are projected to decrease by $0.32 million compared to 2014/15. 4.2.5 Grants - operating ($1.02 million decrease) Operating grants include all monies received from State and Federal sources for the purposes of funding the delivery of Council’s services. Overall, the level of grants has decreased compared with 2014/15 primarily due to $2.0 million east beach sand pumping grant expected to be received in 2014/15. A list of operating grants by type, classified into recurrent and non-recurrent, is included below. Forecast Actual Budget Variance Grant Funding Types 2014/15 2015/16 $'000 $'000 $'000 Recurrent Victorian Grants Commission > General Purposes 3,721 3,662 (59) > Local Roads 3,714 3,759 45 Federal Roads to Recovery 1,821 3,641 1,820

Home and Community Care (Dept. Human Services) 924 897 (27) Kindergartens (Education and Early Childhood Development) 877 747 (130) Maternal & Child Health 182 173 (9) Port of Port Fairy 295 295 - Emergency Management 100 60 (40) Other 464 539 75 Non-recurrent Environmental Management 20 - (20) Recreation & Leisure 2,192 60 (2,132) Strategic Planning 509 - (509) Public Halls Works 35 - (35) Total Operating Grants 14,854 13,833 (1,021)

4.2.6 Capital grants ($3.5 million decrease)


Capital grants include all monies to be received from State and Federal governments and community sources for the purposes of funding the capital works program. Overall the level of grants has decreased by $3.5 million compared to 2014/15 due mainly to specific funding for some large capital works projects in 2014/15 and the completion of the Country Roads and Bridges funding program of $1.0 million per annum in 2014/15. A list of capital grants by type is included below. Forecast Actual Budget Variance Grant Funding Types 2014/15 2015/16 $'000 $'000 $'000 Non-recurrent Buildings 1,409 894 (515) Bridges 960 500 (460) Roads 580 - (580) Streetscapes 1,096 - (1,096) Other 969 110 (859) Total Capital Grants 5,014 1,504 (3,510) 4.2.7 Other revenue ($0.06 million increase) Other revenue includes interest on investments and rate arrears.


4.3 Operating expenditure

Expenditure types Ref Forecast Actual Budget Variance

2014/15 2015/16 $'000 $'000 $'000

Expenses from ordinary activities

Employee costs 4.3.1 15,621 16,430 809 Materials and services 4.3.2 17,484 14,311 (3,173) Depreciation and amortisation 4.3.3 11,294 12,737 1,443 Finance costs 4.3.4 183 152 (31) Total operating expenditure 44,582 43,630 (952)

Source: Appendix A 4.3.1 Employee benefits ($0.81 million increase) This category includes wages and salaries and the direct overheads of superannuation, annual leave, long service provision, work-cover premiums and training costs. Employee costs are forecast to increase $0.81 million compared to 2014/15.

This is primarily due to increases arising from Council’s Enterprise Agreement which was negotiated during 2013 and commenced in December 2013 and movements between the salary grades.

Various funded programs will also impact on the level of staff and staff costs from year to year.

A summary of the number of full time equivalent (FTE) Council staff by directorate is provided below.

Employee costs, $809

Materials and services, ($3,173)

Depreciation and amortisation, $1,443

Finance costs, ($31)

(4,000)

(3,000)

(2,000)

(1,000)

-

1,000

2,000

$'000 Expenditure Sources

Change 14/15 - 15/16


Directorate Budget 2015/16

FTE

Permanent Full Time

Permanent Part Time

Community & Corporate Services 104.30 46.00 58.30 Governance & Leadership 2.57 2.00 0.57 Sustainable Development 30.50 13.12 17.38 Infrastructure & Assets 105.11 101.22 3.89 Total 242.48 162.34 80.14

Casual staff are employed at several work sites including caravan parks, fire spotting towers and customer service. 4.3.2 Materials and services ($3.17 million decrease) Materials and services include the purchases of consumables, payments to contractors for the provision of services and utility costs. Materials and services are forecast to decrease by 18.15% or $3.17 million compared to 2014/15 primarily due to some significant non recurrent projects budgeted in 2014/15 including:

• $2.0 million for East Beach sand pumping. • $0.58 million for Port Fairy planning review.

4.3.3 Depreciation and amortisation ($1.44 million increase) Depreciation is an accounting measure which relates to the usage of Council’s property, plant and equipment including infrastructure assets such as roads and drains. As capital works increase each year the value of assets increases; consequently these assigned costs rise. This also takes into account any revaluation impacts from the previous year and the subsequent impact on the depreciation expense. 4.3.4 Finance costs ($0.03 million decrease) Borrowing costs relate to interest charged by financial institutions on funds borrowed.


5 ANALYSIS OF BUDGETED CASH POSITION 5.1 Budgeted cash flow statement Ref Forecast


$'000 $'000 $'000 Cash flows from operating activities 5.1.1

Receipts

General rates and charges

19,359 20,036 677

User fees and fines

9,180 10,303 1,123 Operating grants

14,854 13,833 (1,021)

Capital grants

5,014 1,504 (3,510) Contributions

784 503 (281)

Interest

424 448 24

49,615 46,627 (2,988)

Payments

Employee costs

(15,487) (16,180) (693)

Materials and contracts

(17,944) (14,311) 3,633

(33,431) (30,491) 2,940

Net cash provided by operating activities

16,184 16,136 (48)

Cash flows from investing activities 5.1.2

Payments for property, plant and equipment

(21,461) (16,554) 4,907

Proceeds from sale of property, plant and equipment

1,317 475 (842)

Repayment of loans and advances

149 7 (142) Net cash used in investing activities

(19,995) (16,072) 3,923

Cash flows from financing activities 5.1.3

Finance costs

(183) (152) 31 Proceeds from borrowings

- - -

Repayment of borrowings

(629) (561) 68 Net cash provided by (used in) financing activities

(812) (713) 99

Net increase (decrease) in cash & cash equivalents

(4,623) (649) 3,974

Cash & cash equivalents at the beginning of the year

10,867 6,244 (4,623)

Cash & cash equivalents at end of year 5.1.4 6,244 5,595 (649)


This section of the report analyses the expected cash flows from the operating, investing and financing activities of Council for the 2015/16 year, i.e. the budgeted cash flow position. Budgeting cash flows for Council is a key factor in setting the level of rates and providing a guide to the level of capital expenditure that can be sustained with or without using existing cash reserves. 5.1.1 Operating activities ($0.05 million decrease) The net cash flows from operating activities does not equal the operating result for the year as the expected revenues and expenses of the Council include non-cash items which have been excluded from the Cash Flow Statement. The budgeted operating result is reconciled to budgeted cash flows available from operating activities as set out in the following table. Forecast


$'000 $'000 $'000 Surplus (deficit) for the year

5,503 2,673 (2,830)

Depreciation

11,294 12,737 1,443 Finance Costs

183 152 (31)

Loss (gain) on sale of assets

(190) - 190 Net movement in current assets and liabilities (606) 574 1,180 Cash flows available from operating activities 16,184 16,136 (48) 5.1.2 Investing activities ($3.90) million decrease) Investing activities refer to cash generated or used in the enhancement or creation of infrastructure and other assets. These activities also include the acquisition and sale of other assets such as vehicles, property, equipment, etc. The decrease in cash outflows is mainly due to the decrease in capital expenditure compared to 2014/15. 5.1.3 Financing activities ($0.10 million decrease) Financing activities refer to cash generated or used in the financing of Council functions and include borrowings from financial institutions. These activities also include repayment of the principal component of loan repayments for the year. 5.1.4 Cash and cash equivalents at end of the year ($0.65 million decrease) Overall, total cash and investments is forecast to be $5.60 million as at 30 June 2016.


5.2 Restricted funds, and discretionary funds The cash flow statement above indicates that Council is estimating at 30 June, 2016 it will have cash and investments of $5.6 million which are committed as follows: Forecast


$'000 $'000 $'000 Total cash and investments

6,244 5,595 (649)

Restricted cash and investments

- - Restricted reserves

(460) (495) (35)

- Discretionary reserves

(2,035) (2,239) (204) Unrestricted cash and investments 3,749 2,861 (888)

Restricted reserves ($0.50 million) These funds must be applied for specified statutory purposes in accordance with various legislative and contractual requirements. Whilst these funds earn interest revenues for Council, they are not available for other purposes. Discretionary reserves ($2.24 million) These funds are available for whatever purpose Council decides is their best use. In this case Council has made decisions regarding the future use of these funds and unless there is a Council resolution these funds will be used for those earmarked purposes. The decisions about future use of these funds has been reflected in Council’s Strategic Resource Plan and any changes in future use of the funds will be made in the context of the future funding requirements set out in the Plan. These funds are generated by business enterprise profits and also include the Waste Reserve to fund future waste disposal costs. Unrestricted cash and investments ($2.86 million) These funds are free of all specific Council commitments and represent funds available to meet daily cash flow requirements and unexpected short term needs. Council regards these funds as necessary to ensure that it can meet its commitments as and when they fall due without borrowing further funds.


6 ANALYSIS OF CAPITAL BUDGET This section analyses the planned capital expenditure budget for the 2015/16 year and the sources of funding for the capital budget. 6.1 Capital Works

ForecastActual Budget Variance

Capital Works Areas 2014/15 2015/16$'000 $'000 $'000

Capital works areasProperty 6.1.1Buildings 3,534 2,108 (1,426)Land & Natural Assets 416 320 (96)Total Property 3,950 2,428 (1,522)Plant and Equipment 6.1.2IT Equipment & Furniture 273 220 (53)Plant 2,216 1,764 (452)Total Plant and Equipment 2,489 1,984 (505)Infrastructure 6.1.3Bridges 1,090 1,110 20 Drainage 427 397 (30)Footpaths 759 360 (399)Recreation 572 160 (412)Roads 11,086 9,970 (1,116)Waste Facilities 1,088 145 (943)Total Infrastructure 15,022 12,142 (2,880)Total capital works 21,461 16,554 (4,907)

Represented by:New Asset Expenditure 6.1.4 2,271 900 (1,371)Asset Renewal Expenditure 6.1.4 14,479 12,784 (1,695)Asset Upgrade/Expansion Expenditure 6.1.4 4,711 2,870 (1,841)Total capital works 21,461 16,554 (4,907)


13%

12%

7%

60%

6%

Budgeted Capital Works 2015/16

Buildings, Land andNatural Assets

Plant and Equipment

Bridges

Roads

Other Infrastructure


6.1.1 Property ($2.43 million) The property class comprises buildings and building improvements including community facilities, municipal offices, sports facilities and pavilions. For the 2015/16 year, $2.43 million will be expended on building projects. Significant projects include the upgrade of halls at Panmure, Yambuk and Hawkesdale ($0.75 million), and the Port Fairy Community Service Centre childcare extension ($0.48 million). 6.1.2 Plant and equipment ($1.98 million) Plant and equipment includes information technology, motor vehicles and plant purchases. For the 2015/16 year, $1.98 million will be expended on plant and equipment and other projects. The more significant projects include ongoing cyclical replacement of the plant and vehicle fleet ($1.64 million), and the upgrade and replacement of information technology ($0.15 million). 6.1.3 Infrastructure ($12.14 million) Infrastructure includes local roads, car parks, footpaths, drainage, bridges and culverts, recreation facilities and waste facilities. For the 2015/16 year, $10 million will be expended on road projects. The more significant projects include local road rehabilitation ($6.59 million) including Federally funded Roads to Recovery projects, road resheeting ($1.10 million), and road sealing ($1.70 million). Other infrastructure expenditure includes $1.11 million on bridges, $0.40 million on drainage, $0.36 million on footpaths, $0.16 million on recreation projects and $0.15 million on waste facilities. 6.1.4 Asset renewal ($12.78 million), new assets ($0.90 million) and upgrade/expansion

($2.87 million) A distinction is made between expenditure on the construction or purchase of new assets, the expansion/upgrade of assets and expenditure on asset renewal. Expenditure on asset renewal is expenditure on an existing asset, which improves the service potential or the life of the asset. Expenditure on new assets does not have any element of expansion/upgrade of existing assets but will result in an additional burden for future operation, maintenance and capital renewal. The major projects included in the above categories, which constitute expenditure on new assets, are the construction of an indoor cricket stadium in Port Fairy ($0.27 million), works on the Council’s drainage network ($0.28 million) and new footpaths ($0.15 million). The remaining capital expenditure represents renewal and upgrade of existing assets. A detailed listing of the capital works program is included in Appendix B.


6.2 Funding sources Forecast Actual Budget Variance Sources of Funding Ref. 2014/15 2015/16 $'000 $'000 $'000 External

Grants and contributions - Capital 6.2.1 5,653 1,820 (3,833) Proceeds on sale of assets 6.2.2 1,317 475 (842)

6,970 2,295 (4,675) Internal

Reserves 6.2.3 1,581 473 (1,108) Operations 6.2.4 12,910 13,786 876

14,491 14,259 (232) Total funding sources 21,461 16,554 (4,907)

Source: Appendix A 6.2.1 Capital grants and contributions (1.82 million) Capital grants and contributions include all monies to be received from State and Federal governments and community sources for the purposes of funding the capital works program. Significant items include bridge to recovery $0.5 million, halls cluster funding $0.5 million, early year’s capital infrastructure grant of $0.3 million for the Port Fairy Childcare extension and $0.2 million capital contributions towards the Port Fairy Cricket Club indoor cricket stadium. 6.2.2 Proceeds from sale of assets ($0.48 million) Proceeds from the sale of Council assets will raise $0.48 million in 2015/2016 and relates to the cyclical replacement of the plant and vehicle fleet. 6.2.3 Reserves ($0.47 million) The Council has reserves set aside to fund its annual capital works program. The reserves include monies set aside for specific purposes such as Waste Disposal, Caravan Parks, and Mount Shadwell Quarry. For 2015/16 the reserve will be used to fund, Caravan Park works ($0.13 million), Quarry plant and equipment ($0.13 million) and waste facility improvements ($0.15 million). 6.2.4 Operations ($13.79 million) Council generates cash from its operating activities, which is used as a funding source for the capital works program. For 2015/16, $13.79 million will be required from operations to fund the balance of the capital works program.


7 ANALYSIS OF BUDGET FINANCIAL POSITION This section analyses the movement in assets, liabilities and equity between 2014/15 and 2015/16. It also considers a number of key performance indicators. 7.1 Budgeted balance sheet

Ref Forecast Actual Budget Variance 2014/15 2015/16 $'000 $'000 $'000 Current assets 7.1.1

Cash and cash equivalents

6,244 5,595 (649) Trade and other receivables

2,945 2,607 (338)

Other assets

880 892 12 Total current assets

10,069 9,094 (975)

Non-current assets 7.1.1

Trade and other receivables

9 3 (6) Property, infrastructure, plant & equipment

435,966 439,309 3,343

Other

312 312 - Total non-current assets

436,287 439,624 3,337

Total assets

446,356 448,718 2,362

Current liabilities 7.1.2

Trade and other payables

2,783 2,783 -

Provisions

4,688 4,922 (234) Interest bearing loans and borrowings

560 570 (10)

Total current liabilities

8,031 8,275 (244)

Non-current liabilities 7.1.2

Provisions

729 745 (16)

Interest bearing loans and borrowings

2,337 1,766 571 Total non-current liabilities

3,066 2,511 555

Total liabilities

11,097 10,786 311

Net assets

435,259 437,932 2,673

Equity 7.1.3

Accumulated surplus

203,659 206,092 2,433

Asset revaluation reserve

229,106 229,106 - Other reserves

2,494 2,734 240

Total equity 435,259 437,932 2,673


7.1.1 Current assets ($0.97 million decrease) and Non-current assets ($3.3 million increase)

Current Cash and cash equivalents include cash and investments such as cash held in the bank and in petty cash and the value of investments in deposits or other highly liquid investments with short term maturities of three months or less. These balances are projected to decrease by $0.65 million during the year. Trade and other receivables are monies owed to Council by ratepayers and others. Short term debtors are not expected to change significantly in the budget. Other assets (current) includes items such as prepayments for expenses that Council has paid in advance of service delivery, inventories or stocks held for sale or consumption in Council’s services and other revenues due to be received in the next 12 months. Non Current Property, infrastructure, plant and equipment is the largest component of Council’s worth and represents the value of all the land, buildings, roads, vehicles, equipment, etc. which has been built up by the Council over many years. The increase in this balance is attributable to the net result of the capital works program ($16.5 million of new assets), depreciation of assets ($12.7 million) and the sale through sale of property, plant and equipment ($0.5 million). 7.1.2 Current liabilities ($0.24 increase) and Non-current liabilities ($0.31 million

decrease) Current Trade and other payables are those to whom Council owes money as at 30 June. These liabilities are budgeted to remain consistent with 2014/15 levels. Provisions current include accrued long service leave, annual leave and rostered days off owing to employees. These employee entitlements are expected to increase marginally due to increased wage cost associated with the Enterprise Bargain Agreement outcomes. Non Current Provisions noncurrent include accrued long service leave and the waste rehabilitation provision. The Council is budgeting to repay loan principal of $0.56 million over the year.


7.1.3 Equity ($2.67 million increase) Total equity always equals net assets and is made up of the following components: • Accumulated surplus which is the value of all net assets less Reserves that have

accumulated over time. The $2.67 million increase in equity results directly from the surplus for the year. An amount of $0.24 million is budget to be transferred to reserve. This is a transfer between equity balances only.

• Asset revaluation reserve which represents the difference between the previously recorded value of assets and their current valuations

• Other reserves are funds that Council wishes to separately identify as being set aside to meet a specific purpose in the future and to which there is no existing liability. These amounts are transferred from the Accumulated Surplus of the Council to be separately disclosed

7.2 Key assumptions In preparing the Budgeted Balance Sheet for the year ended 30 June 2016 it was necessary to make a number of assumptions about assets, liabilities and equity balances. The key assumptions are as follows: • A total of 97% of total rates and charges raised will be collected in the 2015/16 year

(2014/15 97% forecast actual) • Other debtors and creditors to remain consistent with 2014/15 levels • Repayment of loan principal to be $0.56 million • Total capital expenditure to be $16.5 million.


8 Strategic Resource Plan and Key Financial Indicators This section provides information on the long term financial projections of the Council. 8.1 Plan development The Act requires a Strategic Resource Plan to be prepared covering both financial and non-financial resources, and including key financial indicators for at least the next four financial years to support the Council Plan. Council has prepared a Strategic Resource Plan (SRP) for the four years 2015/16 to 2018/19 as part of its ongoing financial planning to assist in adopting a budget within a longer term framework. The SRP takes the strategic objectives and strategies as specified in the Council Plan and expresses them in financial terms for the next four years. The key objective, which underlines the development of the SRP, is financial sustainability in the medium to long term, while still achieving Council’s strategic objectives as specified in the Council Plan. The key financial objectives, which underpin the SRP, are:

• Maintain the existing range and level of service provision and develop the capacity to respond to community service needs

• Services provided with an emphasis on continuous improvement, productivity, innovation, and efficiency

• Maintain a strong cash position

• Achieve operating statement surpluses with the exclusion of all non-operational items such as granted assets and capital income

• Maintain debt levels below prudential guidelines

• Continue to pursue recurrent grant funding and strategic capital funding aligned with Council plan objectives

• Rate increases that provide the level of funding; − For a sustainability index to exceed 95 per cent, that is meeting the infrastructure

renewal demand − To increase funding for asset upgrade, expansion and new assets

• Provide user fees and charges based on Best Value Principles. In preparing the SRP, Council has also been mindful of the need to comply with the following Principles of Sound Financial Management as contained in the Act:

• Prudently manage financial risks relating to debt, assets and liabilities

• Provide reasonable stability in the level of rate burden

• Consider the financial effects of Council decisions on future generations

• Provide full, accurate and timely disclosure of financial information. The SRP is updated annually through a rigorous process of consultation with Council service providers followed by a detailed sensitivity analysis to achieve the key financial objectives.


8.2 Financial resources The following table summarises the key financial results for the next four years as set out in the SRP for years 2015/16 to 2018/19. Appendix A includes a more detailed analysis of the financial resources to be used over the four year period. Indicator

Not

es Actual Budget Projections

2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000

Surplus/ (deficit) for the year 5,503 2,673 2,207 2,631 1,598 Adjusted underlying result 1 -150 852 -422 -495 -239 Cash and investments 2 6,244 5,595 5,540 4,971 5,168 Cash flows from operations 16,184 16,136 15,266 15,736 14,698 Current assets/Current liabilities 2 125% 110% 109% 100% 100% Capital works 3 21,461 16,554 14,973 16,130 14,302 Net capital expenditure (Net of capital grants and contributions and asset sales) 3 14,491 14,259 12,005 12,608 12,092 Debt servicing/Total revenue 4 0.37% 0.33% 0.27% 0.20% 0.14%

Borrowings outstanding 4

2,897

2,337

1,766

1,287

781 Notes to Indicators 1 Adjusted underlying result: An indicator of the sustainable operating result. Council

aims to achieve positive underlying results in the longer term, however in the short term deficits are forecast from 2016/17 as a result of rate capping introduction in 2016/17.

2 Cash and Liquidity: Working capital is forecast to decrease to 100% by 2017/2018, and cash will decrease over the term of the Strategic Resource Plan to $5.2 million.

3 Capital works: Total capital expenditure forecast for the four year totals $62 million an average of $15.5 million per annum. Asset renewal expenditure over the four year period will total $49.5 million at an average of $12.4 million per year.

4 Debt Levels: Council’s debt levels are well within the local government prudential guidelines that set limits for levels of debt and debt commitment costs. Total borrowing outstanding will be reduced to $0.8 million by 2018/2019.


8.3 Financial Performance Indicators The following table highlights Council’s current and projected performance across a range of key financial performance indicators. These indicators provide a useful analysis of Council’s financial position and performance and should be used in the context of the organisation’s objectives.

Not

es Forecast Strategic Resource Plan

Projections

Indicator Measure Actual Budget Projections Trend 2014/15 2015/16 2016/17 2017/18 2018/19 +/o/-

Operating position

Adjusted underlying result

Adjusted underlying surplus (deficit) / Adjusted underlying revenue

1

-0.3% 1.9% -1.0% -1.2% -0.6% +

Liquidity

Working Capital Current assets / current liabilities

2 125% 110% 109% 100% 100% -

Unrestricted cash

Unrestricted cash / current liabilities

46.7% 34.6% 25.1% 13.2% 5.5% -

Obligations

Loans and borrowings

Interest bearing loans and borrowings / rate revenue

3 15.3% 11.6% 8.8% 6.4% 3.8% +

Loans and borrowings

Interest and principal repayments / rate revenue

4.3% 3.6% 3.5% 2.8% 2.8% +

Indebtedness Non-current liabilities / own source revenue

10.5% 8.2% 6.7% 5.0% 3.3% +

Asset renewal Asset renewal expenditure / depreciation

4 128.2% 100.4% 89.5% 101.5% 94.7% -

Stability Rates concentration

Rate revenue / adjusted underlying revenue

5 42.9% 45.1% 47.2% 47.0% 47.3% -

Rates effort Rate revenue / property values (CIV)

0.3% 0.3% 0.3% 0.3% 0.3% o

Efficiency Expenditure level

Total expenditure / no. of assessments

$3,775 $3,663 $3,564 $3,569 $3,544 o

Revenue level

Residential rate revenue / No. of residential assessments

$803 $841 $879 $925 $972 +

Workforce turnover

No. of resignations & terminations / average no. of staff

16.7% 16.7% 16.7% 16.7% 16.7% o

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


Notes to Indicators 1 Underlying result – An indicator of the sustainable operating result required to enable Council to continue to provide core services and meet its objectives. Improvement in financial performance expected over the three year period ending 2018/19, although continued losses means reliance on Council's cash reserves or increased debt to maintain services. 2 Working Capital – The ratio expresses the level of current assets the Council has available to meet its current liabilities. Working capital is forecast to decrease to 100% by 2017/2018. This will be closely monitored to ensure liquidity does not fall below 100%. It is essential that Council has sufficient liquid funds in order to meet its day to day obligations. 3 Debt compared to rates - Trend indicates Council's reducing reliance on debt against its annual rate revenue through redemption of long term debt. 4 Asset renewal - This percentage indicates the extent of Council's renewals against its depreciation charge (an indication of the decline in value of its existing capital assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than they are being renewed and future capital expenditure will be required to renew assets. 5 Rates concentration - Reflects extent of reliance on rate revenues to fund Council's on-going services. Trend indicates Council will become more reliant on rate revenue compared to all other revenue sources 8.4 Non-financial resources In addition to the financial resources to be consumed over the planning period, Council will also consume non-financial resources, in particular human resources. The following table summarises the non-financial resources for the next four years.

Forecast Strategic Resource Plan Projections Indicator Actual Budget Projections

2014/15 2015/16 2016/17 2017/18 2018/19 $'000 $'000 $'000 $'000 $'000

Employee Costs 15,621

16,430

16,588

16,799

17,012 Full Time Equivalent Employees 235.8 242.5 242.5 242.5 242.5


9 RATING STRATEGY 9.1 Rating strategy The Strategy adopted by the Council is:

a Continue with a general rating structure comprised of two (2) elements: − Property values – multiplied by a uniform shire-wide tariff; − Standard municipal charge – to cover the administrative costs of the Council.

b Municipal charge set to contribute 15% of the income derived from total rate revenue. The position paper, used as a basis for formulation of the Strategy, noted that any review of the rating structure needed to produce a revenue neutral outcome. The quantum of rates raised by the Council is a process properly associated with the preparation of the annual Budget. 9.2 Rating comparisons Deciding on the amount to be raised by rates irrespective of the validity of any comparative analysis, is always a major challenge to the Council. Notwithstanding, it is reasonable that the Council and the community are aware of these comparisons so as to better appreciate Moyne’s rating position. An inter-Council comparison, for the large rural councils group, shows a favorable comparative outcome for Moyne on the average rates per assessment for 2013/2014.

* 2013/14 is the latest comparable data available

Moyne$1,538

$1,698 $1,666 Moyne$1,606

Moyne$1,685

$0

$400

$800

$1,200

$1,600

2013/14 Actual 2013/14Average Large

Rural

2013/14 StateAverage

2014/15Forecast

2015/16 Budget

Rates per assessment


A comparison of rates as a percentage of total revenue for 2013/14 shows Moyne having the smallest percent in the large shires group. Moyne has a greater reliance on non-rate revenue to fund its activities and its ability to source external funds for projects and capital works allows for a wider scope of services and amenities to be provided with rates a lesser impost on the community. The Council must, in order to deliver all of the activities outlined in the current strategies, be prepared to follow through with raising sufficient revenue. This, of course, has to be balanced against the community expectation of reasonable cost increases. Rate revenue is the most significant ‘discretionary’ funding directly controlled by the Council. The following table highlights the rate and charges increases for the years 2012/13 to 2015/16:

Year Rate and Charges Increase Total Rates Raised % $'000

2012/13 5.00 16,736

2013/14 5.00 17,996

2014/15 4.90 18,972

2015/16 5.75 20,069

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%

Rates as % of Total Revenue 2013/14 - Large Rural Councils

Council

GroupAverage


9.3 Rating tariffs

CHARGE BASIS General Rate Uniform rate, no differentials.

Payments in lieu of rates Energy generation companies enter into a rating agreement in lieu of the normal rating methodology.

Municipal Charge On single enterprises only. Cover administrative costs. Raise 15% of the income derived from total rate revenue.

Cultural and Recreational Land Rate

25% of the General Rate

Kerbside Collection Service Kerbside collection service costs

State Government Landfill Levy State Government Landfill Levy Waste Facilities Service Charge Waste disposal costs

Waste facility development costs Rehabilitation and post-closure maintenance costs

RATES AND CHARGES STRUCTURE

Rate/Charge Amount to

be raised $

General Rate (cents in the dollar CIV) 0.23108 13,605,384

Payments in lieu of rates 1,435,312

Municipal Charge $243 2,287,116

Cultural and Recreational Land Rate (cents in the dollar CIV)

0.05777 61

Supplementary rates 61,903

Kerbside Collection Service Charge $319.90 1,620,933

State Government Landfill Levy $12.10 61,311

Waste Facilities Service Charge • Developed (residence) per property • Undeveloped/Vacant per property

$121 $31

996,818

Total 20,068,838


10 BORROWINGS 10.1 Prudential ratios In assessing Council’s borrowing strategy, reference has been made to the prudential ratios used by the State Government to assess the loan capacity of local governments. The table below shows the history of Council borrowings in recent years and the prudential ratios applicable. It shows that Council has at all times been well within these limits. Year Borrowings

Outstanding Debt Mgt Debt Commitment

Debt servicing Costs/Total Revenue

Debt servicing and redemption costs

/rates revenue 30-Jun $,000 %

2013 2,282 0.37% 3.70% 2014 3,525 0.33% 3.11% 2015 2,896 0.37% 4.28% 2016 2,336 0.33% 3.55%

Threshold (prudential ratios) <5.0% <10.0% 10.2 Current year borrowings For the 2015/16 year, no new borrowings are required. The following table below sets out the Council’s loan indebtedness, principal and interest payments for the 2015/16 year and previous three years. Year New Borrowings Loan Principal Loan Interest Balance 30

June 30-Jun $'000 $'000 $'000 $'000 2013 - 447 171 2,282 2014 1,660 417 152 3,525 2015 - 629 183 2,896 2016 - 560 152 2,336

Council has maintained a low level of debt so as to retain financial flexibility. However, as the cash reserves run down and major capital expenditures remain a priority, additional borrowings may become a future financing option for major projects.


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


APPENDIX A

FINANCIAL STATEMENTS

This appendix presents information in regard to the Budgeted Financial Statements and Statement of Human Resources. The budget information for the years 2015/16 to 2018/19 has been extracted from the Strategic Resource Plan. The appendix includes the following budgeted information:

• Comprehensive Income Statement

• Balance Sheet

• Statement of Changes in Equity

• Statement of Cash Flows

• Statement of Capital Works

• Statement of Human Resources.

2015/16 Budget Report Moyne Shire Council Appendix A Page 1

COMPREHENSIVE INCOME STATEMENT For the four years ending 30 June 2019

Forecast Strategic Resource Plan Actual Budget Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $'000 $'000 $'000 $'000 $'000 Income Rates and charges 18,972 20,069 19,995 20,085 20,364 User fees and fines 9,872 9,934 9,952 10,194 10,217 Contributions - Operating 144 187 222 222 222 Contributions - Capital 639 316 - - - Grants - Operating 14,854 13,833 11,767 11,767 11,724

Grants - Capital 5,014 1,504 2,629 3,126 1,837 Net gain on disposal of property, infrastructure, plant and equipment 190 - - - - Other income 400 460 443 456 500 Total income 50,085 46,303 45,008 45,850 44,864 Expenses Employee benefits 15,621 16,430 16,588 16,799 17,012 Materials and services 17,484 14,311 13,304 13,458 13,290 Depreciation and amortisation 11,294 12,737 12,787 12,870 12,900 Finance costs 183 152 122 92 64 Total expenses 44,582 43,630 42,801 43,219 43,266

Surplus (deficit) for the year 5,503 2,673 2,207 2,631 1,598


BALANCE SHEET For the four years ending 30 June 2019

Forecast Strategic Resource Plan Actual Budget Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $'000 $'000 $'000 $'000 $'000 Current assets Cash and cash equivalents 6,244 5,595 5,540 4,971 5,168 Trade and other receivables 2,945 2,607 2,600 2,602 2,611 Inventories 688 688 688 688 688 Other assets 192 204 200 203 211 Total current assets 10,069 9,094 9,028 8,464 8,678 Non-current assets Trade and other receivables 9 3 3 3 3 Property, infrastructure, plant & equipment 435,966 439,309 441,156 444,021 445,050 Investment in regional library corporation 312 312 312 312 312 Total non-current assets 436,287 439,624 441,471 444,336 445,365 Total assets 446,356 448,718 450,499 452,800 454,043 Current liabilities Trade and other payables 2,434 2,434 2,434 2,434 2,434 Provisions 4,688 4,922 5,058 5,197 5,340 Trust funds and deposits 349 349 349 349 349 Interest bearing loans and borrowings 560 570 479 506 536 Total current liabilities 8,031 8,275 8,319 8,486 8,658

Non-current liabilities Provisions 729 745 754 763 772 Interest bearing loans and borrowings 2,337 1,766 1,287 781 245 Total non-current liabilities 3,066 2,511 2,041 1,544 1,017 Total liabilities 11,097 10,786 10,360 10,030 9,675 Net assets 435,259 437,932 440,139 442,770 444,368 Equity Accumulated surplus 203,659 206,092 207,580 209,814 210,575 Asset revaluation reserve 229,106 229,106 229,106 229,106 229,106 Other reserves 2,494 2,734 3,453 3,850 4,687 Total equity 435,259 437,932 440,139 442,770 444,368


STATEMENT OF CHANGES IN EQUITY For the four years ending 30 June 2019

Total

Accumulated Surplus

Revaluation Reserve

Other Reserves

$’000 $’000 $’000 $’000 2016 Balance at beginning of the financial year 435,259 203,659 229,106 2,494 Surplus/(deficit) for the year 2,673 2,673 0 0 Transfer to reserves 0 (240) 0 240 Balance at end of the financial year 437,932 206,092 229,106 2,734 2017 Balance at beginning of the financial year 437,932 206,092 229,106 2,734 Comprehensive result 2,207 2,207 0 0 Transfer to reserves 0 (719) 0 719 Balance at end of the financial year 440,139 207,580 229,106 3,453

2018 Balance at beginning of the financial year 440,139 207,580 229,106 3,453 Comprehensive result 2,631 2,631 0 0 Transfer to reserves 0 (397) 0 397 Balance at end of the financial year 442,770 209,814 229,106 3,850

2019 Balance at beginning of the financial year 442,770 209,814 229,106 3,850 Comprehensive result 1,598 1,598 0 0 Transfer to reserves 0 (837) 0 837 Balance at end of the financial year 444,368 210,575 229,106 4,687


STATEMENT OF CASH FLOWS For the four years ending 30 June 2019

Forecast Strategic Resource Plan Actual Budget Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $'000 $'000 $'000 $'000 $'000 Inflows Inflows Inflows Inflows Inflows

(Outflow

s) (Outflow

s) (Outflow

s) (Outflow

s) (Outflow

s) Cash flows from operating activities Receipts General rates and charges 19,359 20,036 19,998 20,082 20,356 User fees & fines 9,180 10,303 9,952 10,194 10,216 Operating grants 14,854 13,833 11,767 11,767 11,724 Capital grants 5,014 1,504 2,629 3,126 1,838 Contributions 784 503 222 222 222 Interest 424 448 446 453 491 49,615 46,627 45,014 45,844 44,847 Payments Employee costs (15,487) (16,180) (16,444) (16,650) (16,859) Materials and contracts (17,944) (14,311) (13,304) (13,458) (13,290) (33,431) (30,491) (29,748) (30,108) (30,149) Net cash provided by operating activities 16,184 16,136 15,266 15,736 14,698 Cash flows from investing activities Payments for property, plant and equipment (21,461) (16,554) (14,973) (16,130) (14,302) Proceeds from sale of property, plant and equipment 1,317 475 338 396 372 Repayment of loans and advances 149 7 6 0 0 Net cash used in investing activities (19,995) (16,072) (14,629) (15,734) (13,930) Cash flows from financing activities Finance costs (183) (152) (121) (92) (64) Proceeds from borrowings 0 0 0 0 0 Repayment of borrowings (629) (561) (571) (479) (507) Net cash provided by (used in) financing activities (812) (713) (692) (571) (571) Net increase (decrease) in cash & cash equivalents (4,623) (649) (55) (569) 197 Cash & cash equivalents at the beginning of the year 10,867 6,244 5,595 5,540 4,971 Cash & cash equivalents at end of year 6,244 5,595 5,540 4,971 5,168


STATEMENT OF CAPITAL WORKS For the four years ending 30 June 2019

Forecast Strategic Resource Plan Actual Budget Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $'000 $'000 $'000 $'000 $'000 Capital works areas Property Buildings 3,534 2,108 2,471 2,937 3,189 Land & Natural Assets 416 320 213 395 227 Total Property 3,950 2,428 2,684 3,332 3,416 Plant and Equipment IT Equipment & Furniture 273 220 216 122 246 Plant 2,216 1,764 1,447 1,757 1,410 Total Plant and Equipment 2,489 1,984 1,663 1,879 1,656 Infrastructure Bridges 1,090 1,110 1,064 1,036 541 Drainage 427 397 379 371 388 Footpaths 759 360 242 235 242 Recreation 572 160 1,100 1,012 348 Roads 11,086 9,970 7,638 8,067 7,518 Waste Facilities 1,088 145 203 198 193 Total Infrastructure 15,022 12,142 10,626 10,919 9,230 Total capital works 21,461 16,554 14,973 16,130 14,302 Represented by: New Asset Expenditure 2,271 900 Asset Renewal Expenditure 14,479 12,784 11,449 13,067 12,213

Asset Upgrade/Expansion Expenditure 4,711 2,870 3,524 3,063 2,089 Total capital works 21,461 16,554 14,973 16,130 14,302


STATEMENT OF HUMAN RESOURCES For the four years ending 30 June 2019

Forecast Actual Budget Strategic Resource Plan Projections 2014/15 2015/16 2016/17 2017/18 2018/19 $’000 $’000 $’000 $’000 $’000 Staff expenditure Employee costs - operating 15,621 16,430 16,588 16,799 17,012 Total staff expenditure 15,621 16,430 16,588 16,799 17,012 EFT EFT EFT EFT EFT Staff numbers Employees 235.8 242.5 242.5 242.5 242.5 Total staff numbers 235.8 242.5 242.5 242.5 242.5


APPENDIX B

WORKS AND PROJECTS PROGRAM LISTS

This appendix lists the new programs for 2015/16: • Capital Works

• New Projects

• Building Renewal Program

2015/16 Budget Report Moyne Shire Council Appendix B

Building Renewal Works Budget 2015-16 Service Plan initiatives - Public Toilets Curdievale Toilets Reroof 5,000 Ellerslie Bridge Public Toilets/BBQ- External & Internal paint 4,000 Killarney Public Toilets Repaint 5,000 Koroit Vic Park Toilets (North Side) - Re fit out 5,000 Port Fairy East Beach Toilets Ext Int Paint 4,000 Port Fairy East Beach Toilets Roof Renewal 12,000 Port Fairy East Beach Toilets - Epoxy floor coating 10,000 Port Fairy Martins Point Toilets - Ext & Int Paint 6,000 Municipal Offices Mortlake Municipal Offices - Assets/Engineering carpet 8,000 Mortlake Municipal Offices - Chamber internal paint 5,000 Port Fairy Municipal Offices - Ceiling tile replacement upstairs 5,000 Mortlake Chambers Dividing door 13,000 Libraries Koroit Library - Air Con Renewal 8,000 Koroit Library - External Paint 10,000 Family and Children Services Chatsworth Preschool- External Paint 12,000 Hawkesdale Family Services Centre-Tankwater Treatment 2,000 Port Fairy Community Services Centre - external timber stain 5,000 Municipal Depots Macarthur Office/Depot Toilets - Yard Toilet Fitout 4,000 Senior Citizens Service Macarthur Senior Citizens Clubrooms - External repaint 4,000 Macarthur Senior Citizens Clubrooms -Gutter replacement (Concealed) 8,000 Public Meeting Places Ellerslie Hall- Internal gutter replacement 4,000 Macarthur Hall - Switchboard renewal 5,000 Macarthur Hall - Replace heaters 4,000 Recreation Buildings- Ovals Hexham Rec Reserve Pavilion - Paint 3,000 Recreation Buildings - Stadiums Koroit Vic Park WA Martin Pavilion - Gas units Away rooms 15,000 Recreation - Pools Hawkesdale Swimming Pool - Equipment Shed & Plant room

6,000 Macarthur Swimming Pool Change rooms/Kiosk/Store - External & internal repaint change rooms 5,000

2015/16 Budget Report Moyne Shire Council Appendix B

Building Renewal Works Budget 2015-16 Mortlake Swimming Pool - Renew fencing (partial) 5,000 Miscellaneous Community Support - Buildings Macarthur Courthouse - Floor sand & polish 3,000 Macarthur Courthouse - Internal & External paint 20,000 Miscellaneous Small Structures Koroit Gazebo - Assistance to Lions Club to renew 5,000 Total 210,000


APPENDIX C

RATES AND CHARGES

This appendix presents information about rates and charges which the Act and the Regulations require to be disclosed in the Council’s annual budget.

2015/16 Budget Report Moyne Shire Council Appendix C Page 1

RATES AND CHARGES 1. Rates and charges

1.1 The rate in the dollar to be levied as general rates under Section 158 of the Act for each type or class of land compared with the previous financial year

Type or class of land 2014/15 2015/16

cents/$CIV cents/$CIV Change General rate for rateable residential properties 0.21815 0.23108 5.9% General rate for rateable rural properties 0.21815 0.23108 5.9% General rate for rateable rural lifestyle properties 0.21815 0.23108 5.9% General rate for rateable commercial properties 0.21815 0.23108 5.9% General rate for rateable industrial properties 0.21815 0.23108 5.9% Rate concession for rateable cultural and recreational properties 0.05454 0.05777 5.9%

1.2 The estimated total amount to be raised by general rates in relation to each type or class of land, and the estimated total amount to be raised by general rates, compared with the previous financial year

Type or class of land 2014/15 2015/16

$ $ Change Residential 3,342,626 3,636,814 8.8% Rural 7,074,217 7,513,872 6.2% Rural Lifestyle 1,761,133 1,781,125 1.1% Commercial 174,257 178,378 2.4% Industrial 461,475 495,195 7.3% Cultural and Recreational 66 61 -7.6% Total amount to be raised by general rates 12,813,774 13,605,445 6.2%

1.3 The number of assessments in relation to each type or class of land, and the total number of assessments, compared with the previous financial year

Type or class of land 2014/15 2015/16 Number Number Change

Residential 4164 4324 3.8% Rural 4801 4799 0.0% Rural Lifestyle 2478 2355 -5.0% Commercial 245 241 -1.6% Industrial 87 90 3.4% Cultural and Recreational 1 1 0.0% Total number of assessments 11,776 11,810 0.3%

1.4 The basis of valuation to be used is the Capital

Improved Value (CIV)


1.5 The estimated total value of each type or class of land, and the estimated total value of land, compared

with the previous financial year

Type or class of land 2014/15 2015/16 Change

$ $ Residential 1,532,260,560 1,573,833,520 2.7% Rural 3,242,822,580 3,251,632,440 0.3% Rural Lifestyle 807,303,520 770,783,020 -4.5% Commercial 79,879,500 77,193,000 -3.4% Industrial 211,540,000 214,296,000 1.3% Cultural and Recreational 120,000 105,000 -12.5% Total value of land 5,873,926,160 5,887,842,980 0.2%

1.6 The municipal charge under Section 159 of the Act compared with the previous financial year

Per Rateable

Property Per Rateable

Property

Type of Charge 2014/15 2015/16 Change $ $

Municipal 230 243 5.7%

1.7 The estimated total amount to be raised by municipal charges compared with the previous

financial year

Type of Charge 2014/15 2015/16 Change

$ $ Municipal 2,152,570 2,287,116 6.3%

1.8 The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the Act compared with the previous financial year

Per Rateable Property

Per Rateable Property

Type of Charge 2014/15 2015/16 Change $ $

Kerbside collection service 305 319.9 4.9% State government landfill levy 12 12.1 0.8% Waste facility service charge - Improved 117 121 3.4% - Unimproved 30 31 3.3%


1.9 The estimated total amount to be raised by each type of service rate or charge, and the estimated total amount to be raised by service rates and charges, compared with the previous financial year

Type of Charge 2014/15 2015/16 Change

$ $ Kerbside collection service 1,518,595 1,620,933 6.7% State government landfill levy 59,748 61,311 2.6% Waste facility service charge 961,617 996,818 3.7% Total 2,539,960 2,679,062 5.5%

1.10 The estimated total amount to be raised by all rates and charges compared with the previous financial

year

2014/15 2015/16 Change

$ $ General rates 12,813,774 13,605,445 6.2% Municipal charge 2,152,570 2,287,116 6.3% Service charges 2,539,960 2,679,062 5.5% Payments in lieu of rates 1,403,406 1,435,312 2.3% Supplementary rates 61,903 61,903 0.0% Rates and charges 18,971,613 20,068,838 5.8%

1.11 Any significant changes that may affect the estimated amounts to be raised by rates and charges

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

− Making of supplementary valuations.


APPENDIX D

FEES AND CHARGES This appendix lists the various fees and charges for Council services that will apply for the 2015/16 year.

2015/16 Budget Report Moyne Shire Council Appendix D Page 1

Each fee or charge is classified under the following categories:

(Z) Zero Cost recovery This good/service is provided at no cost. The costs are met entirely from rates and general purpose income. Generally where there is no fee or charge, the service provided is not mentioned in the fees and charges list.

(M) Minimal Cost recovery The price for this good/service is set to make a small (less than 50%) contribution towards the operating costs, both direct and indirect, of providing the good/service. The remainder of the costs are met from rates and general purpose income.

(P) Partial Cost recovery The price for this good/service is set to make a significant (more than 50%) contribution towards the operating costs, both direct and indirect, of providing the good/service. The remainder of the costs are met from rate and general purpose income.

(F) Full Cost recovery The price for this good/service is set to recover the total operating costs, both direct and indirect, of providing this good/service. Indirect costs are to include taxation equivalent payments, where applicable, in accordance with the principles of National Competition Policy.

(Q) Regulatory The price for this good/service is a statutory charge set by government regulation.

(R) Reference price The price for this good/service is set by reference to prices charged for similar goods/services by like Councils or competitors.


MOYNE SHIRE COUNCIL DRAFT FEES AND CHARGES

FOR YEAR ENDING 30 JUNE 2016

DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

FINANCE AND ADMINISTRATION Freedom of Information 25.70 25.70 Q Land Information Certificate 20.00 20.00 Q Photo-copying - General Public per copy - A4 0.40 0.40 F 'Photo-copying - General Public per copy - A3 0.50 0.50 F Colour photo-copying - General Public per copy - A4 0.70 0.70 F Colour photo-copying - General Public per copy - A3 1.50 1.60 F Plan Printing Black & White- A1 paper & printing provided by shire 6.20 6.40 F Plan Printing Black & White- A1 printer provided by shire 3.60 3.70 F Plan Printing Colour - A4 2.00 2.10 F Plan Printing Colour - A3 3.40 3.50 F Plan Printing Colour - A2 7.60 7.90 F

Plan Printing Colour - A1 15.20 15.80 F Plan Printing Colour - A0 29.20 30.40 F Document Search General Per Hour- One hour minimum charge 62.00 64.00 F Replacement Rate Notice 8.60 8.90 P Replacement Cheque Fee 21.60 22.50 P Taping of Council Meeting Fee 22.50 23.40 P

BUILDING PERMIT FEES Item Class Description

1 1B & 2-9 Residential & Commercial works other than Class 1A

4(Value/2000

+ √Value) Minimum

Fees 880.00

6.5(Value/2000

+ √Value) Minimum

Fees 1,320.00

F

2 1A All Dwellings – Single Detached

Houses or attached Multi-Units Development

Up to $150,000 1,600.00 2,640.00 F $150,001-$200,000 2,130.00 3,515.00 F $200,001-$250,000 2,750.00 4,540.00 F $250,001 -$300,000 3,535.00 5,830.00 F >$300,000 large

projects negotiabl

e

large projects

negotiable

F

3 1A Dwellings - Extension Alterations

(including Demolitions)




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Up to $10,000 590.00 975.00 F $10,001-$20,000 725.00 1,195.00 F $20,001-$50,000 995.00 1,640.00 F $50,001-$100,000 1,400.00 2,310.00 F $100,001-$150,000 1,800.00 2,970.00 F >$150,000 Value/105 Value/50 F

4 1A Dwellings - Internal Alterations / Minor Works

Up to $10,000 430.00 710.00 F $10,001-$20,000 590.00 975.00 F $20,001-$50,000 865.00 1425.00 F $50,001-$100,000 1,095.00 1805.00 F >$100,000 Value/110 Value/55 F

5 10A/10B Minor Works - Garages, carports,

pools, fences etc.

Up to $5,000 430.00 710.00 F Up to $10,000 590.00 975.00 F $10,001-$20,000 725.00 1,195.00 F $20,001-$50,000 865.00 1,425.00 F $50,001-$100,000 1,095.00 1,805.00 F >$100,000 Value/110 Value/55 F

6 10B Pool fence (without pool) 183.00 302.00 F

7 Sundry Any Additional Inspection

Domestic 200.00 330.00 F Commercial 315.00 520.00 F

8 Regulation 326(1) 326(2) 326(3) or 326(4) Advise (Property Information)

51.00 84.00 Q

9 Amendment and/or Extension of Building Permits, Amendment of Approved Plans

200.00 330.00 F

10 Dispensation for Siting of Single Dwellings 235.00 388.00 F

11 Application for Demolition Consents (Section29A) (GST Not Applicable)

63.00 104.00 Q

12 Building Notice 560.00 924.00 F 13 Building Order 395.00 652.00 F 14 Temporary Structure Siting Approval 395.00 652.00 F 15 Places of Public Entertainment Occupancy Permit

570.00 940.00 F




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

16 Subdivision Statements for Buildings - Regulation 503(2)

235.00 388.00 F

17 Pool Safety Fence Inspection 120.00 198.00 F 19 Provide copy of Building Permit or Occupancy Permit

(with owners consent) 45.00 74.00 F

20 Provide copy of Building Permit including plans (with owners consent)

80.00 132.00 F

NOTE: THE FOLLOWING COSTS APPLY IN ADDITION TO THE BASIC FEE SCALE:-

1 A State Government levy of $1.28 per $1,000 construction value must be paid before the permit can be issued. This applies to all building works exceeding a construction value of $10,000 (GST exempt)

2 A HIH Levy of $0.32 per $1,000 domestic construction works value must be paid before the permit can be issued. This applies to all domestic building works exceeding a construction value of $10,000 (GST exempt)

3 A lodgement fee of $34.85 must be paid before the permit can be issued for all works with a project cost >$5,000 (GST Exempt).

4 The fee schedule is based on structural design certification being provided where applicable in accordance with BCC Practice Note 3.

5 Checking of specialist system designs (structural, mechanical, electrical and hydraulic) where necessary and/or where an appropriate design compliance certificate is not provided is charged on a cost recovery basis.

6 Statutory fees incurred relating to property requisitions, lodgement of permit documents, etc are charged on a cost recovery basis.

7 Domestic Special performance based assessments, applications for reporting authority consents (Councils and heritage approvals), modification applications, preparation or protection works notices or any other necessary Building Notices or Order are at an hourly rate of $88 (inc GST) per hour - minimum payable - $110 (inc GST)

Commercial Special assessments, applications for reporting authority consents (Council and Fire Brigade), modification applications, preparation of protection works notices or any other necessary Building Notices or Orders are at an hourly rate of $132.00 (inc GST) per hour - minimum payable of $198 (inc GST)

ENVIRONMENTAL HEALTH Food Premises Registrations

Non Compliance or Late Fee 118.00 120.00 F Transfer of Registration 50% of

scheduled fee

50% of scheduled

fee

F

Inspection and report fee 152.00 158.00 F Premises Class

Food Premises Class 1




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Renewal Fee 337.00 350.00 F New Registration 512.00 525.00 F

Class 2 L1 Renewal Fee 337.00 350.00 F New Registration 512.00 525.00 F

Class 2 L2 Community organisations with paid employees Renewal Fee 225.00 234.00 F New Registration 337.00 351.00 F

Class 2 L3 Community organisations with volunteers Renewal Fee Nil Nil Z New Registration Nil Nil Z




Premises Class Food Premises with Accommodation






Class 3 L3 Community organisations with volunteers




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Renewal Fee Nil Nil Z New Registration Nil Nil Z

Health Premises Renewal Fee 75.00 78.00 F New Registration 112.00 117.00 F Non Compliance or Late Fee 119.00 120.00 F

PRESCRIBED ACCOMMODATION Prescribed Accommodation - without pool

Renewal Fee 120.00 125.00 F New Registration 240.00 188.00 F Non Compliance or Late Fee 120.00 120.00 F

Prescribed Accommodation - with pool

Renewal Fee 150.00 156.00 F New Registration 300.00 234.00 F Non Compliance or Late Fee 150.00 120.00 F

Caravan Park Registration

Caravan Park Registration as per Residential Tenancies Regulation 17 Schedule of fees. Fee per unit

13.00 13.00 Q

Transfer of Caravan Park Registration 61.00 61.00 Q

Immunisations Immunisation (Adult hep B, Chicken Pox + OTHERS) At cost

per dose plus 30%

At cost per dose plus

30%

F

Environment Protection Act Septic Tanks (excl-gst)

Septic Tank Application Fee - Install 550.00 572.00 P Septic Tank Application Fee - Alter 137.00 143.00 F Sharps Containers Nil Nil Z

Domestic Animal Registration

Dogs Dogs(which fit into category of reduced fee as prescribed by Act)

35.00 36.00 M




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Dogs full fee 105.00 108.00 P Pension and State Concession Holders (50% reduction)

Dogs(which fit into category of reduced fee as prescribed by Act)

17.50 18.00 M

Dogs full fee 52.50 54.00 M

Cats Cats(which fit into category of reduced fee as prescribed by Act)

28.00 28.50 M

Cats full fee 84.00 85.50 P Pension and State Concession Holders (50% reduction)

Cats(which fit into category of reduced fee as prescribed by Act)

14.00 14.25 M

Cats full fee 42.00 42.75 M

Domestic Animal Business 105.00 109.00 P Transfer of Domestic Animal Business 52.50 55.00 P Inspection of Domestic Animal Business 52.50 55.00 P

Permit Fees

Advertising signs per sign 44.00 46.00 P Street displays per display (table/rack etc.) 44.00 46.00 P Confiscated Goods/Signs release fee 132.00 138.00 P Itinerant Traders Annual 620.00 645.00 P Itinerant Traders Monthly Permit 248.00 258.00 P Itinerant Traders Daily Permit 124.00 129.00 P Itinerant Traders Eligible Non Profit Nil Nil P Temporary dwelling permit $61/

month $69/ month P

General Local Laws Busking Permit 59.00 61.00 P Temporary placement of trade waste skip on Council property 22/week 23.00 P Eligible Not for Profit groups sale of raffle tickets/street stalls Nil Nil Z Sporting clubs, churches and community group sale of raffle tickets/street Stalls

Nil Nil Z

Outdoor eating facilities Table and 4 chairs $44.00

per table & 4 chairs

$46.00 per table & 4

chairs

P

Placement of removable wind breaks (per item) 44.00 46.00 P Placement of umbrella (per umbrella) 44.00 46.00 P




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Grazing Permit Sites $60 plus $30/hecta

re

$63 plus $31/hectare

F

Hay cropping existing sites only - no new sites to be permitted $60 plus $30/hecta

re

$63 plus $31/hectare

P

Droving Permit $762 plus $10 per

day plus $1,000

bond

$792 plus $10 per day plus $1,000

bond

P

Stock Crossing Inspection Fee for siting of signs 129.00 134.00 P Stock crossing fee for installation of signs Cost of

sign plus $300

installation

Cost of sign plus $312

installation

F

Fire Clearance Fee - non-standard Contractors cost

plus $30 admin fee

Contractors cost plus

$120 admin fee

F

Standpipe Fees - < 5,000 litres 25.40 26.40 F

- > 5,000 litres $25.40 plus

$1.85/1,000lts

$26.40 plus $1.92/1,000

lts

F

Works in Road Reserves Consent Applications

Consent Application - Minor Works 75.00 78.00 P Consent Application - Works in a Road Pavement 160.00 166.00 P

Reinstatement Fees - indicative charges. Invoices are at cost

Roads - sprayed seal on crushed rock base per sq. metre 87.00 90.00 F - asphalt on crushed rock base per sq. metre 112.00 116.00 F - unsealed per sq. metre 51.00 53.00 F

Footpaths - sprayed seal on crushed rock base per sq. metre 63.00 65.00 F - asphalt or 75mm concrete per sq. metre 87.00 90.00 F - unsealed per sq. metre 38.50 40.00 F

Channel / Kerb - concrete / bluestone pitchers per lineal metre 112.00 116.00 F Dressed bluestone kerb and channel

- new sawn bluestone per lineal metre 406.00 422.00 F - existing sawn bluestone per lineal metre 121.00 126.00 F

Services Site Location Fee




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Services location for Authority Reciprocal Fee

Reciprocal Fee

F

WASTE FACILITIES Domestic & Commercial Waste

Putrescible Waste - Minimum Charge 5.00 5.00 P Putrescible Waste - Small Wheelie Bin - 120 litre 6.00 6.00 P

Putrescible Waste - Large Wheelie Bin - 240 litre 12.00 12.00 P General Waste - Car boot 12.00 12.00 P General Waste -Loads per M3 42.00 48.00 P

Commingled Recyclables (glass, plastic, paper, cardboard, aluminium) – Minimum Charge

2.00 2.00 P

Commingled Recyclables (glass, plastic, paper, cardboard, aluminium) - Per M3

2.00 2.00 M

Approved Green Waste per M3 14.00 15.00 P

Tyres no rims Car 7.00 8.00 P Light Truck 10.00 11.00 P Large Truck 15.00 16.00 P Super Single 30.00 31.00 P Tractor - Small 65.00 68.00 P Tractor - Large 130.00 135.00 P Tyre containing Wheel Rim (additional to tyre disposal cost) 5.00 6.00 P

Other

Annual Out of Hours Access - key card 468.00 487.00 P Batteries 1.00 1.00 M Oil (per deposit) 1.00 1.00 M e-waste per small item 3.00 4.00 M e-waste per medium item 8.00 8.00 M e-waste per large item 16.00 18.00 M silage wrap per bag 1.00 1.00 M Fridges and Freezers not degassed 10.00 11.00 F Mattress - single 21.00 22.00 F Mattress - double 31.00 33.00 F Scrap metal Nil Nil Gas Bottles - Small 2.00 3.00 M Gas Bottles - Large 5.00 6.00 M




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Wheelie Bin Repair - Service Fee 11.00 12.00 R Wheelie Bin Repair - Replacement Fee 34.00 36.00 R

PORT OF PORT FAIRY

Mooring Fees- Quarterly (incl. extra 1 metre) - single 35/mtr 36/mtr R - double (75% of single) 27/mtr 28/mtr R - Marina Pens (Small Berth) 277.00 285.00 R - Marina Pens (Large Berth) 324.00 335.00 R

NB. Vessels over 60 feet are charged at 125% of normal fees

Itinerant Moorings - commercial 36.00 37.00 R - yachts 29.00 30.00 R

Slipway Fees Large Slipway - 10 tonnes or under Slip fee (including first day)

138.00 144.00 R

Large Slipway - 10 tonnes or under day fee 70.00 73.00 R Large Slipway - over 10 tonnes Slip fee (including first day) 138.00 16/GT R Large Slipway - over 10 tonnes day fee (min. of $70 per day) 70.00 4.5/GT R Large Slipway - large yacht Slip fee (including first day) 233.00 240.00 R Large Slipway - large yacht day fee 71.00 74.00 R Small Slipway - 4 tonnes or under Slip fee (including first day) 80.00 83.00 R Small Slipway - 4 tonnes or under day fee 33.00 34.00 R Small Slipway - over 4 tonnes Slip fee (including first day) 113.00 118.00 R Small Slipway - over 4 tonnes day fee 47.00 49.00 R Small Slipway - yacht Slip fee (including first day) 146.00 150.00 R Small Slipway - yacht day fee 53.00 55.00 R

Crane Hire Per Hour (includes Licensed Crane Operator) Within Port Fairy Township (Mon - Fri 8.00am to 4.30pm ) 152.00 160.00 R All other occasions 206.00 215.00 R With spotter 56.00 60.00 R

MOUNT SHADWELL QUARRY

Quarry Products All prices are per cubic metre 10mm minus Dust 24.40 25.20 R 7mm minus Dust

NA 25.20 R

Crushed 40mm Minus 15.10 15.50 R




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Crushed 20mm Minus 14.50 15.50 R Screened 20mm Minus 14.50 15.50 R Screened 30mm Minus Blend (Dirty) - Dairy Tracks 15.10 15.50 R Screened 40mm Minus 15.10 15.50 R Screened 75-150mm Rubble 14.50 15.00 R Screened 40 to 75mm Rubble 24.40 15.00 R Screened 25mm - 40mm Aggregate 24.40 25.20 R Screened 10 to 20mm Aggregate 19.80 19.80 R Screened 10 to 15mm Aggregate 19.80 19.80 R Crushed 20mm minus Scoria/Limestone Mix 22.90 23.50 R Other Scoria products made to Client's Specification

All the above prices include loading at Quarry during normal working hours

Mortlake Weighbridge

Purchase of Re-usable 'smart card" 35.00 35.00 P Automated re-usable "smartcard" weigh up to & incl. semi- trailers

20.00 20.00 P

Automated re-usable "smartcard" weigh B-doubles & above 25.00 25.00 P Certified Weigh 7.30am to 4.30pm 30.00 35.00 P

CARAVAN PARK FEES

Port Fairy Gardens Caravan Park

Cabin - Standard Peak 150.00 155.00 R Off-peak 116.00 120.00 R

Cabin - Deluxe Peak 180.00 185.00 R Off-peak 131.00 135.00 R

Extra Persons Adult 16.00 17.00 R Child 11.00 11.00 R

Powered Site

Peak 46.00 48.00 R Off-peak 39.00 41.00 R

Extra Persons Adult 14.00 15.00 R




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Child 8.00 8.00 R Unpowered

Peak 41.00 43.00 R Off-peak 36.00 37.00 R


Extra Vehicles (above 2)

(e.g. any registrable vehicle, caravan, boat trailer etc.) Daily

11.00 11.00 R

Linen Hire

$17.00 per set

$17.00 per set

R

Annual Site with Van

2 Adults, Children in Family and 2 vehicles 3,120.00 3,245.00 R

Extra Person Adult 232.00 241.00 R Child 154.00 160.00 R Adult (Daily Fee) 14.00 15.00 R Child (Daily Fee) 8.00 8.00 R Extra Vehicles 99.00 103.00 R

Folk Festival (includes Fri, Sat, Sun)

Adults 106.00 111.00 R Children 56.00 60.00 R Extra Vehicle 18.00 20.00 R

Southcombe Caravan Park

Powered Site Peak 46.00 48.00 R Off-peak 39.00 41.00 R


Unpowered




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Peak 41.00 43.00 R Off-peak 36.00 37.00 R


Extra Vehicles

(e.g. any registrable vehicle, caravan, boat trailer, etc.) Daily 11.00 11.00 R

Casual Storage

Daily (not available Folk Festival Weekend) 7.00 10.00 R Folk Festival (includes Fri, Sat, Sun)

Adults 106.00 111.00 R Children 56.00 60.00 R Motor Vehicle (for weekend) 43.00 45.00 R Additional Vehicle Security Parking (Per Car) 24.00 25.00 R Powered Site booking fee for weekend 47.00 49.00 R Pre Folk Festival Powered Site Fee (Vacant) 19.00 20.00 R Pre Folk Festival Unpowered Site Fee (Vacant) 19.00 20.00 R

Note: Southcombe Caravan Park & Gardens Caravan Park * Peak - All Victorian School holidays, Public holidays & other designated holidays

* Off-peak - All other times. * All bookings will receive a discount under the 'Loyalty' discount Program. stay to be eligible for loyalty discount is seven nights

* 10% Senior Card/FPA discount non-peak periods * Child under 3yrs of age is free * Child classifies as under 18yrs of age * Refund Policy

Notification of cancellation of booking 30+ days prior to booked arrival date - Incurs $10 administration fee

Notification of cancellation of booking 7-29 days prior booked arrival date - Incurs $20 administration fee

Notification of cancellation of booking 6 days or less prior to Booked arrival date - Incurs forfeiture of deposit

No show without notification - No refund Early departure for any reason - Credit voucher equal to 75% value of ‘unused fee’

Folk Festival - Refund for any reason receives credit voucher for total amount of booking




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

GCP Management reserve the right to discount cabin fees in periods of low demand.

Southcombe Lodge

Non School Groups Group Booking of 20 or more, the basic costs for the total facility are ;-

* A one night stay (per person) 34.00 35.00 R * Two nights stay (per person) 31.00 32.00 R * Three or more nights (per person) 30.00 31.00 R

Less than 20 people minimum charge for total facility 605.00 630.00 R

* Per night (per person) 35.00 36.00 R

Casual hire of ensuite rooms per night (minimum fee) 108.00 112.00 R Casual hire of double bed rooms per night (minimum fee) 88.00 92.00 R

School Groups

Group Booking of 20 or more, the basic costs for the total facility are ;-

* A one night stay (per person) 33.00 34.00 R * Two nights stay (per person) 30.00 31.00 R * Three or more nights (per person) 29.00 30.00 R

Less than 20 people minimum charge for total facility 605.00 630.00 R

* Per night (per person) 34.00 35.00 R

Casual hire of ensuite rooms per night (minimum fee) 108.00 112.00 R Casual hire of double bed rooms per night (minimum fee) 88.00 92.00 R

Note: Southcombe Lodge - Children aged 3 & 4 years are half price,

no charge if under 3 years

Other Caravan Parks (Killarney, Koroit, Mortlake and Yambuk )

Powered sites 24.00 25.00 R Unpowered sites 19.00 20.00 R

Extra Persons

Adult 6.00 6.00 R Child 3.00 3.00 R




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Note: 10% Senior Card Holder discount applies All pre-paid weekly booking receive the 7th day free

Other Fees

Washing machines - Gardens Caravan Park 4.00 4.00 R Washing machines - Southcombe Caravan Park 4.00 4.00 R Dryers

2.00 2.00 R

SWIMMING POOLS

Mortlake Swimming Pool

Season Memberships Family (including under 16 years) 154.00 160.20 R Adults 83.00 86.30 R Concession 74.00 77.00 R Children (under 16) 69.00 71.80 R

Daily Admission Charges

Adults 3.70 3.80 R Children (under 16) 2.90 3.00 R Spectator 0.70 0.70 R School Group (per child) 1.20 1.20 R

Macarthur Swimming Pool

Season Memberships

Family (including under 16 years) 89.00 92.60 R Single season pass 46.00 47.80 R

Daily Admission Charges

Adults 3.70 3.80 R Children (under 16) 2.90 3.00 R

Reardon Theatre Venue Hire Community Hire Rates (Not for Profit Activities)

Summer Rate: 1 November - 31 March (No heating usage




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

permissible) I hour minimum hire Period 18.40 19.10 P

24 hour period 185.00 192.00 P Set Up Fee for Long Hire: One full day fee at applicable rate for a maximum of three days unless bookings clash

185.00 192.00 P

Winter Rate: 1 April - 31 October (Heating usage permissible)

I hour minimum hire Period 24.30 25.30 P 24 hour period 246.00 256.00 P Set Up Fee for Long Hire: One full day fee at applicable rate for a maximum of three days unless bookings clash

246.00 256.00 P

Commercial Hire Rates (All activities held for profit) Summer Rate: 1 November - 31 March (No heating usage permissible)


246.00 256.00 P

Winter Rate: 1 April - 31 October (Heating usage permissible)


303.00 315.00 P

Bond - Minimal Risk 281.00 292.00 P Bond - High Risk 1,125.00 1170.00 P Public Liability through Moyne Shire Council - (GST not applicable)

15.00 15.60 P

AGED AND DISABILITY SERVICES FEES

Disabled Parking Permits 5.40 5.60 F

Adult Day Care Client per day 8.50 8.80 M

HACC Services

Home Care Couple 9.40 NA M Single 6.90 6.90 M

Low Income Families(Health Care Card/Additional Family Payment)




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Couple 9.40 NA M Single 6.90 6.90 M

Other (No Health Care Card or benefit recipients) Couple 18.90 18.90 M Single 18.90 18.90 M

Respite (greater than 4 hrs per week) General Rate $3.20 per

hour $3.20 per

hour M

Personal Care Couple 9.40 NA M Single 6.90 6.90 M

Full Cost Care

Post-Acute Care Home Care 48.70 50.60 F Personal Care 48.70 50.60 F Home Maintenance 72.00 75.00 F

Community Aged Care Packages Homecare 38.40 39.90 F Personal Care 38.40 39.90 F Respite 38.40 39.90 F Maintenance of effort 9.40 9.80 F Home Maintenance 66.00 75.00 F

Home Maintenance Client per hour 15.50 16.20 M

Meals on Wheels (per meal)

Port Fairy 7.60 8.30 M Mortlake 7.60 8.30 M Koroit 7.60 8.30 M Macarthur 7.60 8.30 M Post-Acute Care 13.90 14.50 F Community Aged Care Packages 11.90 12.40 P

Child Care Services

Occasional Child Care - Hawkesdale Child per short 1/2 day 30.00 31.00 P Child per long 1/2 day 50.00 52.00 P




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Child per day Session 70.00 73.00 P

Long Day Child Care - Port Fairy - Commencing 1 July 2015 Weekly 357.00 389.00 P Daily 78.00 85.00 P Half Daily 40.00 44.00 P

Long Day Child Care - Port Fairy - Commencing 1 January 2016

Weekly 421.00 P Daily 92.00 P Half Daily 47.00 P

Sessional Kindergarten - Port Fairy - Commencing 1 Jan 2016

4 year old per term 15 hours per Week 206.00 214.00 P

Chatsworth Occasional Child Care Full Day 62.00 64.50 P

Hire Fees

Mortlake Community Bus Community Group Hire $1.00/klm $1.00/klm M

Community Room Hire - Non Profit Community Groups

Hawkesdale Family Services Centre per room

Consulting Room (per day) 47.00 48.90 P Consulting room (per hour) 11.80 12.30 P

Port Fairy Community Services Centre

Hourly rates Meeting room 1 Large (per hour) 22.60 23.50 P Meeting room 2 Medium (per hour) 16.80 17.50 P Consulting Room (per hour) 11.20 11.60 P

Daily Rates

Meeting room 1 Large (per day) 90.00 93.50 P




DESCRIPTION 2014/15

GST Inclusive

$

2015/16 GST

Inclusive$

Pricing Policy

Meeting room 2 Medium (per day) 68.00 71.00 P Consulting Room (per day) 44.70 46.00 P Meeting Set-Up/Clean Up Costs 52.00 54.00 P

Community Room Hire - Commercial Use

Hawkesdale Family Services Centre per room Consulting room (per hour) 16.80 17.50 F

Port Fairy Community Services Centre

Meeting room 1 Large (per hour) 28.10 29.20 F Meeting room 2 Medium (per hour) 22.50 23.40 F Consulting Room (per hour) 16.80 17.50 F Meeting Set-Up/Clean Up Costs 52.00 54.00 P

Video Conferencing Hire Non-profit community groups - charge per half hour (min half hour block)

44.30 46.00 P

Commercial Use - charge per half hour (min half hour block) 67.00 70.00 F

Airstrip Hire Commercial use of Port Fairy Airstrip Hire/per day 104.00 108.00 P


All fees listed below are statutory fees (Q) set by government regulation. Applications for permits under section 47

The fee for an application for a permit under section 47, other than an application under section 96(1), is the fee set out for an application of that particular class as follows: Class of application Fee Class 1 An application for use only. $502

Class 2 An application (other than an application to subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is more than $10,000 and not more than $100,000 $239

Class 3 An application (other than an application to subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of development included in the application is more than $100,000. $490

Class 4 An application, other than— (a) an application to undertake development ancillary to the use of the land for a single dwelling per lot; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is $10,000 or less. $102

Class 5 An application, other than— (a) a Class 2 application; or (b) a Class 3 application; or (c) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $10,000 and not more than $250,000. $604

Class 6 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $250,000 and not more than $500,000. $707

Class 7 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $500,000 and not more than $1,000,000. $815


Class 8 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $1,000,000 and not more than $7,000,000. $1,153

Class 9 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land— to develop land if the estimated cost of development included in the application is more than $7,000,000 and not more than $10,000,000. $4,837

Class 10 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land — to develop land if the estimated cost of development included in the application is more than $10,000,000 and not more than $50,000,000. $8,064

Class 11 An application, other than— (a) a Class 3 application; or (b) an application to subdivide land — to develop land if the estimated cost of development included in the application is more than $50,000,000. $16,130

Class 12 An application to subdivide an existing building. $386

Class 13 An application, other than a Class 12 application, to subdivide land into two lots. $386

Class 14 An application to effect a realignment of a common boundary between lots or to consolidate two or more lots. $386

Class 15 An application, other than— (a) a Class 12 application; or (b) a Class 13 application; or (c) a Class 14 application— to subdivide land. $781

Class 16 An application to remove a restriction (within the meaning of the Subdivision Act 1988) over land if the land has been used or developed for more than 2 years before the date of the applications in a manner which would have been lawful under the Planning and Environment Act 1987 but for the existence of the restriction. $249

Class 17 An application (other than a Class 16 application) to— (a) create, vary or remove a restriction within the meaning of the Subdivision Act 1988 (b) create or remove a right of way. $541

Class 18 An application (other than a Class 16 application) to— (a) create, vary or remove an easement other than a right of way; or (b) vary or remove a condition in the nature of an easement other than a right of way in a Crown grant. $404


Combined permit applications The fee for an application for any combination of use, development other than subdivision, subdivision and any matter referred to in classes of application 16, 17 or 18 set out in the table in regulation 7 is the sum arrived at by adding the highest of the fees which would have applied if separate applications had been made plus 50% of each of the other fees which would have applied if separate applications had been made. Fees to amend applications (1) For the purposes of Section 57A(3)(a), the fee for a request to amend an application for

a permit after notice of the application has been given under section 52 is $102 or every class of application (other than a class 4 application) set out in the table in regulation 7.

(2) For the purposes of Section 57A(3)(a), the fee for a request to amend an application to

amend a permit after notice of the application has been given under Section 52 is $102 or every class of application (other than a class 5 application) set out in the table in regulation 8B.

Applications for amendments to permits under section 72 The fee for an application to amend a permit under section 72 is the fee set out for an application of that particular class in the following table— Class of application Fee

Class 1 An application to amend a permit to use land if that amendment is to change the use for which the land may be used. $502

Class 2 An application to amend a permit (other than a permit to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot)— (a) to change the statement of what the permit allows; or (b) to change any or all of the conditions which apply to the permit; or (c) in any way not otherwise provided for in this regulation. $502

Class 3 An application to amend a permit (other than a permit to Subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of any additional development to be permitted by the amendment is more than $10,000 and not more than $100,000. $239

Class 4 An application to amend a permit (other than a permit to Subdivide land) to develop land or to use and develop land for a single dwelling per lot or to undertake development ancillary to the use of the land for a single dwelling per lot if the estimated cost of any additional development to be permitted by the amendment is more than $100,000. $490


Class 5 An application to amend a permit to develop land, other than— (a) a permit to undertake development ancillary to the use of the land for a single dwelling per lot where the total estimated cost of the development originally permitted and the additional development to be permitted by the amendment is not more than $10,000; or (b) a permit to subdivide land— if the estimated cost of any additional development to be permitted by the amendment is $10,000 or less. $102

Class 6 An application (other than a Class 3 application or a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $10,000 and not more than $250,000. $604

Class 7 An application (other than a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $250,000 and not more than $500,000. $707

Class 8 An application (other than a Class 4 application) to amend a permit if the estimated cost of any additional development to be permitted by the amendment is more than $500,000. $815

Class 9 An application to amend a permit to— (a) subdivide an existing building; or (b) subdivide land into two lots; or (c) effect a realignment of a common boundary between lots or to consolidate two or more lots. $386 Combined application to amend permit The fee for an application (involving any combination of use, development other than subdivision, subdivision and any matter referred to in class 2 set out in the table in regulation 8B) to amend a permit is the sum arrived at by adding the highest of the fees which would have applied if separate applications to amend the permit had been made plus 50% of each of the other fees which would have applied if separate applications to amend the permit had been made. Combined permit application and planning scheme amendment (1) The fee for an application for a planning permit combined with a request for amendment

of a planning scheme, made in accordance with section 96A, is the sum arrived at by adding the higher of the fees plus 50% of the lower of the fees which would have applied if separate applications had been made.

(2) If the application for a planning permit referred to in sub-regulation (1) is for any

combination of use, development other than subdivision, subdivision and any matter referred to in classes of application 16, 17 or 18 set out in the table in regulation 7, the fee for the planning permit for the purposes of the calculation under sub-regulation (1) is the higher of the fees which would have applied if separate applications for planning permits had been made.


Certificates of Compliance The fee for an application for a certificate of compliance under section 97N is $147. Determining whether anything has been done to the satisfaction of a responsible authority, Minister, public authority, municipal council or a referral authority If a planning scheme specifies that a matter must be done to the satisfaction of a responsible authority or a referral authority, the fee for determining that matter is $102. Power to waive or rebate the payment of a fee (1) A responsible authority or the Minister may waive or rebate the payment of a fee, in

connection with matters other than an amendment to a planning scheme, in the following circumstances— (a) if an application is withdrawn and a new application is submitted; or (b) if in the opinion of the authority or the Minister the payment of the prescribed fee is

not warranted because— (i) of the minor nature of the consideration of the matter decided; or (ii) in the opinion of the authority the application or determination imposes on the

authority no appreciable burden; or (iii) in the opinion of the authority the application or determination imposes on the

authority a lesser burden than usual; or (c) if in the opinion of the authority or the Minister the application or determination

assists— (i) the proper development of the State, region or municipal district; or (ii) the proper development of part of the State, region or municipal district; or (iii) the preservation of buildings or places in the State, region or municipal

district which are of historical or environmental interest; or (iv) an application is for land used exclusively for charitable purposes.

(2) A planning authority or the Minister may waive or rebate the payment of a fee for an application for amendment to a planning scheme in the following circumstances— (a) if the application is intended to implement State, regional or local policy; (b) if the application is intended to remove errors or anomalies in the planning

scheme; (c) if the application imposes on the authority or Minister no appreciable burden or a

lesser burden than usual for supplying that service; (d) if an application to amend a planning scheme, to consider submissions, or to

approve an amendment has been withdrawn and a new application submitted; (e) if the application rewrites and restructures the scheme so that it may be more

readily understood, without changing the planning policy; (f) if the application implements a general review of the planning scheme, is to

implement a new use or development strategy, or is otherwise designed to upgrade and improve the scheme in the public interest;

(g) if the application combines more than one separate item into one amendment; (h) if the application has been made by a person or group of persons standing to gain

no financial benefit from the amendment, or is not intended to benefit financially an owner or group of owners or is otherwise in the public interest.

(3) If a planning authority, responsible authority or Minister waives or rebates the payment of a fee in accordance with this regulation the matters taken into account and which formed the basis of the decision to waive or rebate the fee must be recorded in writing.


Fees for amendments to planning schemes (1) The fee for—

(a) considering a request to amend a planning scheme; and (b) taking action required by Division 1 of Part 3 of the Planning and Environment Act

1987; and (c) considering any submissions which do not seek a change to the amendment; and (d) if applicable, abandoning the amendment in accordance with section 28— is $798 (2) The additional fee for— (a) considering submissions which seek a change to an amendment, and where necessary

referring the submissions to a panel; and (b) providing assistance to a panel in accordance with section 158; and (c) making a submission in accordance with section 24(b); and (d) considering the report in accordance with section 27; and (e) after considering submissions and the report in accordance with section 27, if

applicable, abandoning the amendment in accordance with section 28— is $798 (3) The additional fee for—

(a) adopting an amendment or a part of an amendment in accordance with section 29; and (b) submitting the amendment for approval in accordance with section 31— is $524 (4) The additional fee for— (a) considering a request to approve an amendment in accordance with section 35; and (b) giving notice of approval of an amendment in accordance with section 36— is $798 (5) The fee prescribed in sub-regulation (1) is to be paid to the planning authority by the

person who requested the amendment, at the time of making the request. (6) The fee prescribed in sub-regulation (2) is to be paid to the planning authority by the

person who requested the amendment, before the authority considers the submissions. (7) The fee prescribed in sub-regulation (3) is to be paid to the planning authority by the

person who requested the amendment, before the authority adopts the amendment.


Planning Fees Search for old permit documentation per hour $54 Extension of Planning Permit $102 Secondary Consent $102 Note: When State Government review of planning permit fees is completed, these fees will be increased in line with the same level fee on which this is based. Subdivision Fee Subdivision certification fee $100 per application $20 per lot Planning Advertising Newspaper advertising per advertisement - full cost to be passed on to applicant Letters – in cases of 11 or more letters $3.50 per letter Sign on site if Council is to erect sign $110

Section 173 Agreements Amend or end a Section 173 agreement $550

2015/16 Budget Report Moyne Shire Council Appendix E Page 1

APPENDIX E

GLOSSARY Act Adjusted underlying surplus (or deficit)

Local Government Act 1989 The adjusted underlying surplus or (deficit) means adjusted underlying revenue less expenditure. It is a measure of financial sustainability of the Council which can be masked by non-recurring items.

Annual budget This document is framed within the Council’s Strategic Resource Plan

and sets out the short term goals and objectives as part of the overall strategic planning framework

Annual operating budget (Budgeted income statement)

The budgeted income statement shows the expected operating result in the forthcoming year with a distinction made between revenue received for operating purposes and revenue received for capital purposes.

Annual report The annual report prepared by a Council under section 131 of the Act

Annual reporting requirements

Annual reporting requirements include the financial reporting requirements of the Act, Accounting Standards and other mandatory professional reporting requirements.

Australian Accounting Standards

Accounting standards are issued from time to by the professional accounting bodies and are applicable to the preparation of general purpose financial reports. Australian Accounting Standard AAS 27 - Financial Reporting by Local Governments is applicable to all general purpose financial reports prepared by Councils. AAS27 is currently the subject of review by the AASB with the release of Exposure Draft ED 125 - Financial Reporting by Local Governments.

Borrowing strategy A borrowing strategy is the process by which the Council’s current external funding requirements can be identified, existing funding arrangements managed and future requirements monitored.

Financial Statements Prepared under section(s) 126(2)(a), 127(2)(a) and / or 131(1)(b) of the

Act, standard statements are required in the: - Strategic resource plan - Budget - Annual report The budgeted financial statements are the: - Comprehensive Income Statement - Balance Sheet - Statement of Changes in Equity - Statement of Cash Flows - Statement of Capital Work


Budgeted cash position (Budgeted cash flow statement)

The budgeted cash flow statement shows the expected net cash inflows and outflows in the forthcoming year in the form of reconciliation between opening and closing balances of total cash and investments for the year. Comparison is made to the current year’s expected inflows and outflows. The budgeted cash flow statement should be prepared in accordance with the requirements of AASB 107 Cash Flow Statements.

Budget preparation requirement

Under the Act, a Council is required to prepare and adopt an annual budget by 30 June each year.

Capital expenditure Capital expenditure is relatively large (material) expenditure that produces

economic benefits expected to last for more than 12 months. A pre determined ‘threshold’ may be used which indicates the level of expenditure deemed to be material in accordance with Council’s policy. Capital expenditure includes renewal, expansion and upgrade. Where capital projects involve a combination of renewal, expansion and upgrade expenditures, the total project cost needs to be allocated accordingly. Capital expenditure is recorded in the balance sheet as additions to the value of the asset (that is, it is capitalised). This accounting treatment reflects the fact that this expenditure has resulted in the creation of additional value in an asset of discernable magnitude (materiality) which will benefit the community over several years and which has not been ‘used up’ in the year. The asset value is then progressively ’expensed’ or written off to the income statement (operating statement), as its life (or service potential) is used up through the depreciation charge. In this way the total cost/value of the asset is spread over the period in which it is used, the operating result in each period reflecting the consumption of assets and service potential during that period. This best practice guide recommends that capital expenditure be distinguished between new assets (upgrade, expansion, new assets) and asset renewal.

Capital performance statement)

This statement shows the internal and external funds for the budget year and forecast which will be used to fund capital works projects and the total capital works expected to be completed in comparison to the budget.

Capital renewal Capital renewal expenditure is expenditure on an existing asset, which returns

the service potential or the life of the asset, up to, that which it had originally. It is periodically required expenditure, relatively large (material) in value compared with the value of the components of the asset being renewed. As capital renewal expenditure reinstates existing service potential, it has no impact on revenue, but may reduce future operating and maintenance expenditure if completed at the optimum time.


Capital works budget (Budgeted capital works statement)

The capital works budget shows the expected internal and external funding for capital works program and the total proposed capital works program for the forthcoming year with a comparison with forecast actual for the current year.

Capital works program

Capital works projects that will be undertaken during the 2015/16 year.

Council Plan This document sets out the medium term goals and objectives as part of the

overall strategic planning framework and strategic resource plan and is prepared under section 125 of the Act. The resources required to achieve the Council plan are detailed in the Strategic Resource Plan. As a minimum, a Council plan must include: -the strategic objectives of the Council -strategies for achieving those objectives for at least the next four years -strategic indicators for monitoring the achievement of those objectives -strategic resource plan

Community satisfaction survey

A survey conducted on an annual basis by every Council.

Current year rate increase (Rating strategy)

A statement included in the budget quantifying the amount of the rate change for the forthcoming year and disclosing any significant factors influencing the rate change.

Discretionary reserves

Discretionary reserves are funds earmarked by Council for various purposes. Councils can by resolution change the purpose of these reserves.

External funding sources (Analysis of capital budget)

External funding sources relate to capital grants or contributions, which will be received from parties external to the Council. It also includes the proceeds of assets sold to fund the capital works program.

External influences in the preparation of a budget

Matters arising from third party actions over which Council has little or no control e.g. change in legislation

Financial sustainability

A key outcome of the strategic resource plan. Longer term planning is essential in ensuring that a Council remains financially sustainable in the long term.

Financing activities Financing activities means those activities which relate to changing the size

and composition of the financial structure of the entity, including equity, and borrowings not falling within the definition of cash.

Infrastructure Physical assets of the entity or of another entity that contribute to meeting the

public’s need for access to major economic and social facilities and services.


Infrastructure strategy An infrastructure strategy is the process by which the Council’s current infrastructure and ongoing maintenance requirements can be identified, budgeted capital works implemented and future developments monitored. The key objective of an infrastructure strategy is to maintain or preserve Council’s existing assets at desired condition levels. If sufficient funds are not allocated to asset preservation then Council’s investment in those assets will reduce, along with the capacity to deliver services to the community.

Internal funding sources (Analysis of capital budget)

Internal sources relate to cash and investments held in reserves or which are uncommitted and cash that will be generated from the operations of Council during the budget year. The latter should equate to the cash inflows from operating activities less capital revenue.

Internal influences in the preparation of a budget

Matters arising from Council actions over which there is some element of control (e.g. approval of unbudgeted capital expenditure).

Investing activities Investing activities means those activities which relate to acquisition and

disposal of non-current assets, including property, plant and equipment and other productive assets, and investments not falling within the definition of cash.

Key assumptions When preparing a budgeted balance sheet of financial position, key

assumptions upon which the statement has been based should be disclosed in the budget to assist the reader when comparing movements in assets, liabilities and equity between budget years.

Key budget outcomes The key activities and initiatives that will be achieved in line with the Council

plan.

Key financial indicators

A range of ratios and comparisons of critical financial data over a period of years allowing a reader to gain a better understanding of key measures, such as indebtedness and liquidity which are often undisclosed when financial information is presented in standard statement format.

Operating expenses / Assessment

This ratio measures the average operational spending (as drawn from the income statement) on a per assessment basis. It should be noted that for this ratio to be meaningful, operational expenditure should be adjusted to remove non-operational items such as granted assets from developers any budgeted revaluation income.

Rate revenue/ Total revenue

This ratio measures Council’s reliance on rate revenue as its principal source of funding. Increasing trends in this ratio will highlight that growth in rate revenue is frequently higher than what is able to be achieved in Fees and Grant revenue.

Rate revenue / Assessment

This ratio provides an illustration of the average rates paid on a per assessment basis across the municipality. It should be noted that this measure does not differentiate between residential and commercial ratepayers and does not represent either an average residential or commercial rate.

Debt servicing / Total revenue

This ratio contrasts the amount of interest expense that Council is incurring on its interest bearing liabilities as a percentage of the total revenue base. The Department


of Victorian Communities (DVC) has established a prudential maximum of 5% in this indicator.

Grants/ Total revenue

This ratio provides an indication of the percentage of total revenue that is comprised of grant income. Falling percentages will indicate that grant revenue is not keeping pace with growth in total revenue and will most probably link to increasing reliance on rate revenue.

Fees and charges / Total revenue

This ratio provides an indication of the percentage of total revenue that is comprised of fees and charges income. Falling percentages will indicate that fees and charges revenue is not keeping pace with growth in total revenue and will most probably link to increasing reliance on rate revenue.

Indebtedness / Rate revenue

This ratio measures the total amount of interest bearing liabilities compared to the annual rates levy. This debt indicator is one of the three debt measures used by DVC when considering applications for loan borrowings. The prudential limit is 80%.

Key financial indicators continued

Underlying surplus / Total assets This ratio indicates the contribution the underlying operational position makes to the net asset base of Council. Deficit ratios will highlight the percentage of total assets that is being eroded on annual basis by the operational activities of Council. Surplus ratios will highlight the additional contribution that is made to net asset base. Underlying surplus refers to the operational outcome as assessed in the income statement, adjusted for non-operational items such as; revaluation income and expenses, asset write offs and the net gain/loss on sale of assets.

Total assets / Assessment

This ratio expresses the total assets that Council holds on a per assessment basis. Current assets / Current liabilities

Otherwise known as the working capital ratio, this indicator expresses Council’s short-term ability to meet its liquidity requirements within the current financial year. Ratio’s below or nearing 100% indicate that Council may not be able to meet short-term liabilities.

Total liabilities / Assessment

This ratio expresses the sum total of current liabilities and non current liabilities expressed on a per assessment basis.

Capital outlays / Total cash outflows

This ratio draws the amount of projected cash outflows from the cash flow statement to be expended on the acquisition of property, plant and equipment (inclusive of infrastructure expenditure) as a percentage of all cash outflows. Declining trends may indicate that Council is not or will not in the future be able to adequately fund asset renewal as required or deliver required new facilities.

Capital outlays / Rate revenue

This ratio represents the capital outlays as a percentage of rate revenue and therefore Council’s relative ability to convert rate revenue into capital works. The outcomes in this ratio will be influenced by capital grants.


Capital renewal expenditure / Total depreciation As distinct from other capital ratios, this indicator looks solely at capital renewal expenditure and excludes capital spending on new assets. By contrasting this ratio against total depreciation, the outcome provides a broad level overview on whether Council is able to achieve a result in excess of 100%. This is a useful indicator but given depreciation may not always represent asset consumption on an annual basis; care should be used in its interpretation.

Legislative framework

The Act, Regulations and other laws and statutes which set a Council’s governance and reporting requirements.

Local Government (Planning and Reporting) Regulations 2014

The objective of these Regulations, made under section 243 of the local Government Act 1989 and which come into operation on 18 April 2014, is to prescribe: (a) the content an preparation of the financial statements of a Council (b) the performance indicators and measures to be included in a budget, revised budget and annual report of a Council (c) the information to be included in a Council Plan, Strategic Resource Plan, budget, revised budget and annual report (d) other matters required to be prescribed under Parts 6 and 7 of the Act.

New assets New assets or capital expenditure does not have any element of expansion or

upgrade of existing assets. New capital expenditure may or may not result in additional revenue for Council and will result in an additional burden for future operation, maintenance and capital renewal.

Non financial resources

Resources of a non financial nature (such as human resources, information systems and processes, asset management systems) which are consumed by a Council in the achievement of its strategic resource plan goals

Operating activities

Operating activities means those activities that relate to the provision of goods and services.

Operating budgeted income statement

The budgeted income statement shows the expected operating result in the forthcoming year compared to the forecast actual result in the current year. The budgeted statement income statement should be prepared in accordance with the requirements of AASB 101 - Presentation of Financial Statements in accordance in the new International Financial Reporting Standard.

Operating expenditure

Operating expenditure is defined as consumptions or losses of future economic benefits, in the form of reductions in assets or increases in liabilities; and that result in a decrease in equity during the reporting period.

Operating revenue

Operating revenue is defined as inflows or other enhancements, or savings in outflows of future economic benefits, in the form of increases in assets or reductions in liabilities; and that result in an increase in equity during the reporting period.

Performance Statement

Performance statement prepared by a Council under section 131 of the Act. A performance statement must be included in the annual report of a Council and include the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year.


Prudential ratios and thresholds (Borrowing strategy)

Used by the Department for Victorian Communities in assessing a Council’s borrowing capacity as part of the annual Australian Loan Council borrowing allocation. Working Capital Ratio (to assess Council's ability to meet current commitments) The ratio expresses the level of current assets the Council has available to meet its current liabilities.

Debt management servicing costs/Revenue (to identify the capacity of Council to service its outstanding debt)

Debt servicing costs refer to the payment of interest on loan borrowings, finance lease, and bank overdraft. The ratio expresses the amount of interest paid as a percentage of Council's total revenue.

Debt expense liabilities/Realisable assets (to identify Council's exposure to debt) For the purposes of the calculation of financial ratios, realisable assets are those assets which can be sold and which are not subject to any restriction on realisation or use. The following assets are excluded from total assets when calculating Council's realisable assets: land and buildings on Crown land; restricted assets; heritage assets; total infrastructure assets; and Council's investment in associate.

This ratio enables assessment of Council's solvency and exposure to debt. Total indebtedness refers to the total liabilities of Council. Total liabilities are compared to total realisable assets which are all Council assets not subject to any restriction and are able to be realised. The ratio expresses the multiple of total liabilities for each dollar of realisable assets.

Rate structure (Rating strategy)

Site value (SV), capital improved value (CIV) or net annual value (NAV) are the main bases upon which rates will be levied. These should be detailed in the budget statement.

Rating strategy A rating strategy is the process by which the Council’s rate structure is established

and how the quanta of rate change has been determined, taking into consideration longer term philosophy issues and framework.

Regulations Local Government (Finance and Reporting) Regulations 2004.

Restricted funds and discretionary reserves

Monies set aside for statutory and discretionary purposes.

Revised budget

Section 128 of the Act permits a Council to prepare a revised budget if circumstances arise which cause a material change in the budget and which affects the financial operations and position of the Council.


Road Management Act The purpose of this Act which came into operation from 1 July 2004 is to reform the law relating to road management in Victoria and to make relating amendments to certain Acts, including the local Government Act 1989.

Service delivery (in Strategic Resource Plan))

A key outcome of a strategic resource plan, service delivery must be linked with performance strategies in order to assess the adequacy of service delivery and the impact on long term budget preparation.

Statutory reserves Statutory reserves are funds set aside for specified statutory purposes in accordance with various legislative and contractual requirements. These reserves are not available for other purposes.

Strategic planning framework

A “community owned” document or process which identifies the long term needs and aspirations of the Council, and the medium and short term goals and objectives which are framed within the long term plan.

Strategic resource plan (SRP)

The Act requires that a Council plan should include a strategic resource plan that includes financial and non-financial resources including human resources.

The strategic resource plan outlines the resources required to achieve the

Council plan. As a minimum a strategic resource plan must include in respect of at least the next four years:

-standard statements describing the required financial resources, -statements describing the required non-financial resources – including

human resources. Such planning is essential in ensuring that an organisation remains

financially sustainable in the long term. The annual budget should be consistent with the first projected year of a strategic resource plan.

Sustainability index (Infrastructure strategy)

The sustainability index is a means of measuring a Council’s performance in the area of infrastructure preservation. This is the proportion of the total asset value consumed compared to the amount spent in preserving the asset on an annual basis.

Valuations of Land Act 1960

The Valuations of Land Act 1960 requires a Council to revalue all rateable properties every two years.

Working capital Working capital represents funds that are free of all specific Council

commitments and are available to meet daily cash flow requirements and unexpected short term needs.

2015 – 2016 BUDGET PAPERS€¦ · 2015/16 and a deficit expected each year for the three year...

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