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Annual Report2018-2019

Annual Report 2018-2019 2

Cover image : Bay of Fires, Courtesy of Tourism TasmaniaThis report has been prepared in accordance with the requirements of the Local Government Act 1993. The report relates to Council’s Annual Plan and Strategic Plan for the year ending 30 June 2019 and provides an overview of Council’s operations and achievements during this period.


Fast Facts 4

Connect with us: 4

Region Snapshot 5

About Us 6

Mayor’s Message 7

Mayor and Councillors 10

Organisational Structure 11

General Manager’s Report 12

Community 15One Night Stand - Leaves a Lasting impression 21

Economy 23St Helens Mountain Bike Trails - On track for November opening 34

Environment 36Dog Management Policy - Seeking a balance for all parties 44

Infrastructure 46Waste Reduction - A more sustainable future 60

Services 62

Corporate Activities 70

Legislated Requirements 72

Public Health, Environmental Monitoring and Reporting 77

Financial Snapshots 79

Audited Financial Statements 81

Contents


Municipal area• 3809 square kilometres

Fast Facts

Population• 6104 (ABS 2016 data) permanent residents to more than 15,000 in the summer months• Rated properties: 6386

Major Industries• Tourism • Retail Trade• Health Care and Social AssistanceIndustries of growth• Tourism • Fishing and Aquaculture• Agriculture• Forestry• Mining

Natural Attractions• Bay of Fires • Peron Dunes• Mt Victoria • Blue Tier• Evercreech White Gum reserve• Mt William National Park• Eddystone Point• St Columba Falls• Halls Falls• St Patricks Head

Adventure • St Helens Mountain Bike Network (Opening November 2019)• Blue Derby Mountain Bike Trails• Fishing – Game fishing including tuna, marlin, swordfish, shark, deep sea and reef fishing for a variety of species as well as Bay River and estuary fishing.• Surfing• Diving - Bay of Fires• Bush walking – there are a range of trails on offer in our municipality for all fitness levels• Camping - there are a number of free camping grounds in our municipality located at the Bay of Fires.

Website: www.bodc.tas.gov.au

www.facebook.com/BODCTas/

Location: 32-34 Georges Bay Esplanade, St Helens, Tasmania, 7216

Phone: (03) 6376 7900Email: [email protected]

Office Hours:Monday - Friday 9am - 5pm(Excluding public holidays)

After Hours Emergency: 6398 2281

Connect with us:


The Break O’Day municipality extends along the East Coast of Tasmania from Eddystone Point (larapuna) in the north to Denison River in the south and west through the Fingal Valley. Our region includes a diverse range of scenery and townships from the arty and creative hub of St Marys, historic townships like Fingal, Mathinna and Weldborough, the mining town of Cornwall, rich farming

towns like Pyengana and Goulds Country as well as coastal towns and hamlets such as Seymour, Four Mile Creek, Falmouth, Ansons Bay, Scamander, Beaumaris, Binalong Bay and St Helens - the Game Fishing capital of Tasmania.St Helens is the major hub of the Break O’Day region and East Coast featuring a hospital, numerous accommodation options, a District High School that offers Kindergarten to grade 12, Trade Training Centre, Neighbourhood House, Business Enterprise Centre, numerous restaurants and cafés, retail outlets and more. The soon to open St Helens MTB Networks is seeing a range of MTB related businesses developing to support the MTB Network.

St Marys is the main hub of the Fingal Valley and features a District School offering Kindergarten to grade 12, a Community Health Centre, a range of unique local businesses, coffee shops and regular artisan markets.While our region has won international acclaim for the coastal beauty of the Bay of Fires, which is synonymous with pristine white sand, turquoise water and distinguishable orange lichen covered rocks, we also have a range of national parks, conservation areas and reserves on our doorstep.

Mt William National Park, located in the northern reaches of the municipality blends beachscapes with the forest.

There are also some beautiful waterfalls in the area from the striking St Columba Falls, one of Tasmania’s highest, multi-tiered falls to beautiful Halls Falls. The Fingal Valley is also home to a number of waterfalls including the picturesque Mathinna Falls.

The beauty of the Blue Tier has long been a secret quietly kept by the locals but is now gaining recognition thanks to the Blue Tier Descent which is the jewel in the crown of the Blue Derby Mountain Bike Trails which operate in this area, however the Blue Tier also offers 4WD and bush walking opportunities. It is an area of diverse cultural and historic significance that starts with the region’s aboriginal people through to the early days of tin mining which brought a large Chinese population to the area.

The Fingal Valley is predominantly an agricultural area but also features many forest walks and recreation areas. Head to the forest reserve of Evercreech which features some of the tallest gums in the world and visit Mathinna Falls while you are there. If you are the adventurous type you could climb St Patricks Head and get a 360 degree view of the coast and the valley; a trek well worth the effort.From the mountains to the sea, the Break O’Day region is abundant in natural attractions, activities and development opportunity.

Region Snapshot


Leadership/ Ownership:

• We will be visionary and accountable leaders who advocate and represent the views of our community in a transparent way.

• We will make decisions for the greater good of Break O’Day by being accessible and listening to our community.

Great Communication:• We will listen, consult and engage with the community

and individuals.• We will be open, honest and proactive in our

communication. We will keep people informed about the things that matter to them.

Infrastructure and services:• We will plan, deliver and maintain quality infrastructure

and services.• We will strive to deliver excellent customer service

and promote Break O’Day as a desired destination.

Working together:• We will build, and maintain strong relationships and

partnerships through consultation, engagement and collaboration.

• We will support and facilitate our community.

Stewardship/ Custodian:• We will be responsible in planning and management

of the Break O’Day area.• We will make good decisions about our environment

and resources.• We will balance competing needs and demands while

keeping a sustainable future in mind.

Fiscal Responsibility:• We will work within a culture of financial sustainability

focusing on securing outside funding, spending wisely and being fair to all.

• We will recognise the limitations of resources and the community’s capacity to pay.

• By ensuring that all we do fits within the above mentioned ideals, we will be able to successfully, and positively influence our customer’s perception of us and therefore our brand.

About Us

Our Vision“A naturally beautiful environment that speaks to our heart. A diverse and thriving community; a place of opportunity. A place where everyone feels safe, welcome and connected.”

Our ValuesWorking as a TEAM with OPEN & HONEST COMMUNICATION; we act with INTEGRITY whilst showing RESPECT and being POSITIVE and proactive in our actions

Our commitment to our community


Welcome.What an amazing year it has been!Firstly I just have to say how proud I am of the leadership and direction of our Council over the last 12 months, and I mean both Councillors and Council staff. Without sound leadership, representation and team-work, we simply could not achieve the things we have. Congrats Team!

In the last 12 months we have certainly achieved some impressive things, as I like to say, for a small community we definitely punch well above our weight! One of the most significant of these achievements would have to be the One Night Stand Concert.

The most impressive thing for me to see was the backing of the community, especially the business community for this event. Not only did they get behind the event, many went that extra mile to ensure that patrons to the event got a chance to see the real St Helens Community Spirit! Walking through the town on the Sunday to a sea of orange shop fronts was just great.

The other thing that I got to see firsthand that most others in the community did not, was the sheer amount of work that happened behind the scenes. While

the event was put on by triple j, they had a long list of responsibilities for Council and on top of this, Council officers also had to work with the rest of the community and support and facilitate their events and ideas, not to mention developing traffic management plans, carparking, coordinating volunteers and much more.

I still can’t believe that our core event group was made up of four officers and they pulled off in 12 weeks one of the biggest events in Tasmania! When you consider that the population of St Helens grew 100 times from 3,000 to 30,000, it really is a staggering amount of people in our small town!

We are still being recognised for our work in putting this event together and have won several awards to date. We won the Local Government Association of Tasmania’s Excellence Award for a small Council for the One Night Stand event, Erica Mckinnell won Tasplan’s International Women’s Day Award for Inspirational Leadership during the One Night Stand as well as Local Government Professionals – Emerging Leader Award, we received an Honourable mention at the Great Eastern Driver Awards and at the time of writing this, we are a finalist in the Launceston Chamber of Commerce Business Excellence Awards.

Mayor’s Message


Earlier in the financial year, I was lucky enough to be able to represent Break O’Day at the Sustainable Trails Conference in New Zealand. This conference was all about the Mountain Bike industry and we heard from some of the best in the industry regarding; marketing and branding, governance, financial sustainability and more. Not only did we take away some invaluable learnings, we also made some great connections that we continue to be in contact with. The New Zealand operators were very friendly and welcoming and just couldn’t help us enough! They were more than happy to share with us their successes and learnings and we feel privileged to be able to bring some of these back to St Helens. As we get closer and closer to the opening of the St Helens MTB Network you will start to see some of these ideas rollout! I don’t know about you but I just can’t wait until the trail opening in November!

Speaking of the Mountain Bike Trails, it is imperative that we recognise and thank both the State and Federal Governments for their financial contributions to the project. Without this support, we simply would not have been able to fund this project. The funding that we receive both State and Federally is imperative to the operation of Council, in particular the delivery of major projects like the Mountain Bike Trails. Without this financial support, the following projects would not have been possible; the

St Helens Mountain Bike Trails, jetty refurbishments, flood mitigation works in St Marys, the renovation of the Old Tasmanian Hotel in Fingal and most recently the Drought Community funding which will allow us to undertake a range of projects in the Fingal Valley of benefit to the community whilst creating local employment.

Not only has the State Government provided us with some important and essential funding, they also built our community a brand new, $12 million Hospital and are taking over the management of the Binalong Bay Road.

The St Helens Hospital is a state-of-the-art purpose built facility designed to ensure the health needs of the Break O’Day Community will be catered for well in to the future, and I have to say, how lucky I feel personally that we have such an impressive health facility right here in our town. We also look forward to working with the State Government on their plans for Binalong Bay Road. As the start/end of the State Government’s Great Eastern Drive Visitor economy initiative, it makes perfect sense that they would want to ensure this road is in good condition and we hope that their plans will include a pedestrian and cycle way from Binalong Bay to St Helens.

Lastly, I would like to officially welcome our two new

Councillors to the team, Clr Kristi Chapple and Leesa Whitaker. It has been a pleasure getting to know them and hear their ideas and representations from the community.

I would also like to formally recognise our outgoing Councillors and their efforts. However, I do look forward to working with him in his new capacity. We are certainly lucky to have John Tucker representing our community. I look forward to working with the whole Council team, and staff in the coming 12 months.

Mick Tucker MAYOR


On the trails - St Helens - Photo Credit, St Helens Mountain Bike Trails


Mayor and Councillors

The Council is comprised of nine Councillors (including the Mayor and Deputy Mayor) elected by the community; each serve for a term of four years.

All Councillors must comply with Council’s Code of Conduct. The Code covers issues such as the requirement to act in good faith, duty of due care and diligence, conflict and pecuniary interest, issues of improper use of power and information, independence, confidentiality and the obligation to uphold the law.

The Council meet monthly for workshops, scheduled Council meetings and as required when Special Council Meetings are called.

Member expenses are made up of printing and stationery, telephone charges, internet, travel and sustenance and delegate expenses (conferences, committee meetings, strategic planning sessions and workshops to name a few).

An election was held in October 2018 where there were two new Councillors elected, Clr’s Lesa Whittaker and Kristi Chapple. Clr Hannah Rubenach-Quinn did not re-stand and sitting Clr Margaret Osborne OAM was not successful in being re-elected.

In March 2019 Clr John Tucker resigned from Council after being successful in gaining the seat vacated by Rene Hidding in the Tasmanian House of Assembly. Following Clr Tucker’s resignation a re-count took place and Clr Margaret Osborne OAM was successful in gaining the vacancy left by Clr Tucker. As one would expect no two years are the same, in some cases this is something to be pleased about...

Councillor Ordinary Meetings Attended

AGM Attended Total Meetings Attended

Mayor Mick Tucker 13/13 1/1 14/14

Deputy Mayor John McGiveron 12/13 1/1 13/14

Clr Kristi Chapple(Commenced November 2018)

8/8 0/1 8/9

Clr Janet Drummond 12/13 0/1 12/14

Clr Barry LeFevre 13 / 13 1 / 1 14 / 14

Clr Glenn McGuinness 12 / 13 0 / 1 12 / 14

Clr Margaret Osborne OAM (Ceased October 2018 & Re-elected April 2019)

8/8 1/1 9/9

Clr Hannah Rubenach-Quinn (Ceased October 2018)

5 / 5 N/A 5 / 5

Clr John Tucker(Ceased March 2019)

9 / 10 1 / 1 10 / 11

Clr Lesa Whittaker(Commenced November 2018)

8 / 8 1 / 1 9 / 9

Clr Kylie Wright 11 / 13 1 / 1 12 / 14

Councillor Attendance 2017-2018


Councillor Ordinary Meetings Attended

AGM Attended Total Meetings Attended

Mayor Mick Tucker 13/13 1/1 14/14

Deputy Mayor John McGiveron 12/13 1/1 13/14

Clr Kristi Chapple(Commenced November 2018)

8/8 0/1 8/9

Clr Janet Drummond 12/13 0/1 12/14

Clr Barry LeFevre 13 / 13 1 / 1 14 / 14

Clr Glenn McGuinness 12 / 13 0 / 1 12 / 14

Clr Margaret Osborne OAM (Ceased October 2018 & Re-elected April 2019)

8/8 1/1 9/9

Clr Hannah Rubenach-Quinn (Ceased October 2018)

5 / 5 N/A 5 / 5

Clr John Tucker(Ceased March 2019)

9 / 10 1 / 1 10 / 11

Clr Lesa Whittaker(Commenced November 2018)

8 / 8 1 / 1 9 / 9

Clr Kylie Wright 11 / 13 1 / 1 12 / 14

Organisational Structure


Something we will never see again is the triple j One Night Stand concert. This event certainly dominated the early part of the year, and did we as a community show what we can achieve and deliver when we become focussed and work together!! It is an absolute credit to the Break O’Day community and Council that we delivered an ONS concert that smashed records and was the best and safest event ever held.

At the outset of planning neither ABC/triple j or ourselves ever envisaged that nearly 30,000 people would attend and that for the first time in the event’s history that a lock out would occur due to capacity being reached – and the planned capacity was higher than ever reached before. As it was more than a one night stand, during the afterglow of this event recognition for what was achieved has flowed. We received many numerous emails and comments congratulating us on the outstanding event. Break O’Day Council received the LGAT 2019 Award for Excellence in Service Delivery for Small Councils which recognised the team effort which occurred within Council.

During the year we had a few changes from an employee perspective, Geraldine O’Connor joined us as Planning Coordinator bringing with her a wealth of experience from her most recent work at the University of Technology

of Sydney as well as a town planning background. Susan Chapple also joined the Development Services team as the Planning Administration Officer which was a bit of a career shift but she has fitted in perfectly.

The period surrounding Council elections is always a period of uncertainty, not just for the Councillors and candidates but for the organisation. It is always something we are acutely aware of and the concern about what the future holds is something that builds around this time. Over the term of a Council we come to know the priorities and thinking of Council and this is really important to Council officers performing their roles efficiently and effectively.

When the dust settled, we had two new Councillors, Kristi Chapple and Lesa Whittaker (as we know, it was Kristi who dobbed us in for the concert of a life time). We had also bade farewell to Clrs Hannah Rubenach-Quinn (who did not stand) and Clr Marg Osborne, our longest serving Councillor. But as we know in politics nothing is ever certain and not long after Clr John Tucker had settled back in, duties with a higher power drew him away to enter State Parliament as our local MP for Lyons and we wished him all the best for the future and reminded him that he needed to look after the Break O’Day area.

General Manager’s Report


What this meant was that after a period of Long Service Leave, Marg Osborne came back as a Councillor and it is great to see Marg back at the table working for the community.

The Council elections were important locally, but the bigger game in town was the Federal Election scheduled for the first half of 2019. This is a time to have clearly developed priority projects for lobbying activities in the lead up to the election. In July 2018 Council identified five priority projects which it knew were important to the community and these projects formed the basis of lobbying the Labor and Liberal parties as well as Senator Steve Martin who was standing for the Nationals. When the dust had settled, we had secured $3.0 Million for three of the projects and our local MP Brian Mitchell was re-elected.

Following a lengthy project development and approvals process it was with a sense of relief that we finally broke soil to begin construction of the Mountain Bike Trails around St Helens in late 2018. Construction quickly ramped up with World Trail employing five teams of trail builders on the project and Council focussing on the infrastructure relating to the trails.

Complementing the trail construction has been a focus on developing a brand and marketing for the trails as well as working with the business community on the experience which visitors have whilst in our area. This is where it really matters and this is where the job opportunities will be for those in our community looking to build a successful future staying in Break O’Day.

What we achieve as a community, Council or organisation depends on many things, but at the forefront is how we work together with a common purpose. ONS demonstrated what we can achieve with a single minded focus. The support which everyone who makes up the organisation and myself receive is greatly appreciated. Thank you to the community, our volunteers, Councillors and the many supporters we have outside our area.

John BrownGENERAL MANAGER


SCAMJAM is a youth event run by youth for youth - Pictured, this year’s competitors.


1. Community To strengthen our sense of community and lifestyle through opportunities for people to connect and feel valued.

CommunicationImprove and develop communication processes that lead to the community feeling more informed and involved.

Council’s communication processes continues to be developed and fine-tuned. The major activity of the year involved the development and launch of a new Council website which the community seem to have embraced. We have used our Facebook page and newsletters to try and educate our community where to find relevant information. For example, Community Consultation, News and Events as well as Major Project updates.During the development of the website, all content was rewritten to ensure easy to understand and find information for the community.

We received feedback from FLOW MTB that they thought our website, particularly the Discover Us section was a great source of information for visitors and made it easy for them to organise their visit to St Helens. The web developer, Puddle Hub has also reported that another Council thought we had done a great job in shifting from a Council orientated page to a Customer focus through both navigation and the use of plain English that they have mimicked our website in their own style. We will continue

to push the website as the main source of information and continue to look for opportunities to get our community looking for and using the new site to find information.

Changes have been made to the Planning FAQ sheet and flow chart after review by the Development Services Department. Once approved these documents will be designed up to be more user friendly, left with front counter staff for their own use as well as to be handed out to customers. They will also be hosted on the website under the Planning section.

Our Facebook continues to grow steadily with our June following at 2873. Our page is largely used as a source of information on Council activity, in the last few months we have been promoting other good news stories in the region as well as drafting our own ‘longer reads’. These are largely put together by the Community Services Department and feature successful learner driver participants. These posts receive high engagement from our audience.

For the 2018 - 2019 Financial Year, there have been 28 positive news stories published or broadcast about our Council or area as the direct result of a media release or tip-off to the media.

Strategies

1. Create an informed and involved community by developing

channels of communication.

2. Build community capacity by creating opportunities for

involvement or enjoyment that enable people to share their skills

and knowledge.

3. Foster and support leadership within the community to share

the responsibility for securing the future we desire.

4. Foster a range of community facilities and programs which

strengthen the capacity, wellbeing and cultural identity of our

community.


Journalists are also using our Facebook page and website to gather information about our area and develop their own stories, many of which have been positive.

There has been no significant ‘bad press’ throughout this period .

Key Focus AreaCommunication

Activities: 3On track: 25%

Completed: 75%


Events and ActivitiesCreate a culture of volunteering and support to enable vibrant and sustainable events, activities and community groups.

The strong focus on events was complemented by the outstanding success of the One Night Stand Concert which was held in September. Throughout the year we continued to work with community groups in relation to events and ensuring that they are supported by volunteers. This included connecting new people to existing groups.

Key ongoing events which were supported during the year included the St Helens Athletic Carnival, Break O’Day Triathlon, St Helens Wheels, Wine & Dine, Fingal Valley Festival, St Marys Car Show, Bay of Fires Winter Arts Festival and the Australia Day event. There were a number of smaller events and activities which Council continues to provide ongoing support for their delivery.

There has been a focus on attracting other key events and we have been working closely with Geocentric Outdoors in relation to the Dragon Trail Mountain Bike event for March 2020 which will be held on the new MTB trails. We have also been working on the upcoming National Orienteering and National Rogaining Championships. Work is continuing

with the Break O’Day Chamber of Commerce and Jetski Australia on and event in 2020 as well. During the latter part of the year, a new Destination Action Plan was developed for St Helens and within the DAP are a number of potential event ideas. We anticipate the DAP group will have a positive effect on volunteering and the creation of a sustainable and vibrant events calendar.

Australia Day 2019On Friday 25 January, 2019 Council hosted an Australia Day Eve function which included the Official Ceremony followed by a Night Market under festoon lighting. The event was well attended.

Australia Day Award Winners were: • Australia Day Citizen of the Year Award Melanie Norton • Australia Day Young Citizen of the Year Award April Bromley • Mayor’s Special Award Margaret Torrents, Stephen W0alley, Ebony Duke • Break O’Day Municipality Excellence Award Stephen Jones and Sally Felmingham

The attendees enjoyed music by The Pretty Things, food supplied by Marine Rescue and the Event Collective, whilst

Little Rivers Brewery had bumper sales, all thanks to the heat and sun. Children had their faces painted and there were many market stalls, for people to wander around and experience the many talents of some Break O’Day local Artisans

SCAMJAM - Youth eventThe youth of the Break O’Day municipality celebrated youth week a few days early this year with their annual BMX, scooter and skate competition, SCAMJAM. Held on Saturday 6 April at the Scamander River Mouth skate park, the event is organised and run by the youth of the area in partnership with Break O’Day Council, Tasmanian Government and Youth Week Tasmania 2019.

This year was a special year as we saw new sponsor Red Herring also come on board. Not only did Red Herring donate prizes, including skate lessons for the most promising skate board rider, but also helped get two, sponsored scooter riders to the event, Julius Petrohilos and Jett McLoughlin. Julius and Jett not only judged the events but did several awe inspiring demo rides throughout the day.

This year’s event saw competitors from around the area showing off their skills in a range of divisions and genres


including BMX, scooter and skate board competitions. With a reputation as a family fun day there were also plenty of spectators around on the day just enjoying the atmosphere. “SCAMJAM is a great fun day just to get together, to catch up with everybody and to share some skills,” Last year’s winner and one of this year’s organisers, Tyron Goodsell said.

The competition was fierce this year with a field of 17 all competing for some amazing prizes on offer which included scooter grips and accessories, stickers and more. “I am really proud of this event which our youth take-on every year,” Mayor Mick Tucker said. “Not only is it a great experience in terms of skill development and being a part of a community event, it fosters pride and confidence in the youth’s achievements.

The winners of this year’s SCAMJAM were; • Scooter 13 and over: 1st - Mathew Whiteley, 2nd - Tyron Goodsell • Scooter 12 and under: 1st - Miles Chisholm, 2nd - Callum Thomas • 13 and over BMX: 1st Sam Barnard • Open Skate Board: 1st Alex Mead

SCAMJAM has featured in: • St Helens District High School newsletter; • Examiner Newspaper; • Council Newsletter; and • Council Facebook page.

Key Focus AreaEvents and Activities

Activities: 4On track: 25%

Completed: 75%


Community and Council CollaborationsWork within a community engagement framework which defines the relationship between the community and Council in decision making and project delivery.

The development of a Community Engagement Framework is recognised as a very important document which can add greater clarity and certainty to the manner in which Council engages with the community. During the year a draft framework has been under development and has substantially progressed though it is yet to be reviewed by Council. Progress slowed as it became apparent through the Local Government Act review process that the likelihood of a similar document being required through legislative prescription became apparent. It seemed prudent to ensure that the final document is compliant.

Council have continued to work on infrastructure projects which have been identified through the Local Township Plan processes. This has included working with the Fingal community in relation to proposed uses for the Fingal Recreation Ground (young people have identified some additional uses for this facility including a pump track and half court), the Rail Trail from Fingal to St Marys; bus shelters at Mathinna and a BBQ shelter at Ansons Bay.

Work with the Arts and Cultural community has been limited during the year with the focus being on the Bay of Fires Arts Committee in relation to rebuilding this event.

Township plans As part of the community conversations that were held during the process of developing Council’s 10year Strategic Plan, Council advised that township meetings would follow the completion of this process. This involves Council staff attending townships within our municipality and asking individual communities to identify what they see as important for the future of their township and how Council can work with them to develop their ideas as set out within a township plan.

Council has developed a further three township plans in consultation with the following communities:• Falmouth• Cornwall• St Marys

Some of the issues that have been raised by the communities so far have been similar e.g, increased signage and access to walking and bike trails.

The Falmouth Township Plan identified issues that the community would like to see developed within their community:• Protecting and enhancing the environmental values of Falmouth; • Ensuring there are enough community facilities to service Falmouth’s future needs; and• Improved stormwater drains and movement related issues including walking trails and pedestrian safety.

The Cornwall Township Plan, in consultation with the community identified the following issues they would like to see addressed:• Protecting and enhancing the environmental values of Cornwall; • Township maintenance; and • Supporting tourism.

Many issues are the same within our townships and the St Marys Township Plan was similar to Cornwall’s:• Protecting and enhancing the environmental values of St Marys; • Township maintenance; and • Supporting tourism by developing a walking/cycle trail


along the old railway line – St Marys to Fingal.Township Plans have a term of two years and after this period all action lists will be reviewed. Council will provide feedback to the communities on the progress of their Plans. All Township Plans are located on Council’s website under My Community.

Key Focus AreaCommunity and Council

Collaboration Activities: 3

On track: 66.67%Completed: 33.33%


There is no doubting the success of the St Helens One Night Stand. Not only was it the biggest One Night Stand in history, attracting a crowd of more than 30,000, the event also raised more than $20,000 for Whitelion who’s programs provide mentoring services to disadvantaged youth. seventeen not-for profit groups also got the opportunity at the event to sell food with all proceeds going back to these hardworking, dedicated and volunteer based community organisations.

While Council and triple j played lead roles in planning and delivering the event, the overall success was a huge collaborative effort that the whole Break O’Day Community should be proud of. Without the support of our community and importantly, the business community, there is no doubt that the impact the One Night Stand had on our municipality would not have been as significant.

Economic and marketing benefits aside, the real success of this event as far as we were concerned was the positive effect it had on our community. There was a real festive spirit around the area that reflected the pride our community had, not only due to the honor of hosting the event but in terms of how much we achieved as an community in the short, 12 week lead time.

From a purely Council perspective, this event is certainly the largest we have ever organised and was an epic undertaking. A core team of four Council Officers, led by Community Servicers Project Officer Erica McKinnell, were responsible for the day to day of the event which included organising:• Volunteers• Food• Fencing• Security• Toilets• Traffic Management• Public Transport• Accommodation Options• Emergency Management and much more.

The efforts of the team and in particular Erica have been officially recognised through several awards.Erica has won:• Tasplan’s International Women’s Day award for, Inspirational Leadership in Local Government• Local Government Professionals – Emerging Leader Award

The One Night Stand Team and Council won:• Local Government Award for Excellence

• Received an Honourable mention at the Great Eastern Driver Awards and at the time of writing this, we are a finalist in the Launceston Chamber of Commerce Business Excellence Awards.

After the event, we sent out a survey to around 70 businesses asking for feedback on the event; we received 37 responses. The survey asked questions like; Did you open for the One Night Stand? Did you run any special promotions? How did you find patrons and compared to an average weekend what were your takings?

Overall the feedback we received was positive, with the majority of businesses; remaining open and running some kind of promotion and reporting they found patrons to be friendly and polite. The economic returns were harder to measure however of the 37 respondents;• 13 reported, 11% increase – however 9 of these businesses were identified as not being in an industry that would benefit from the increased visitation.• 10 reported a 11-25% increase • 4 an increase of 26 – 50% and• 6 more than 50% - of these four recorded more than a 90% increase.

One Night Stand - Leaves a Lasting impression


Strategies

1. Develop and highlight opportunities which exist and can be realised in a manner

that respects the natural environment and lifestyle of the BOD area.

2. Provision of relevant training and skills development programs to create a workforce for the future that meets the changing needs

of business.

3. Create a positive brand which draws on the attractiveness of the area and lifestyle

to entice people and businesses’ to live and work in BOD.

4. Support and encourage innovation and growth in the economy through local

leadership; infrastructure provision; support services and customer focussed service

delivery.

2. Economy - To foster innovation and develop vibrant and growing local economies which offer opportunities for

employment and development of businesses across a range of industry sectors.

OpportunitiesPrepare and maintain an economic prospectus which details opportunities; infrastructure and land availability; and local resources.

The Break O’Day Prospectus has been developed during the year and is in the final stages of finalisation prior to publication and inclusion on the BODC website. A number of other actions were to be undertaken during the year and largely they remain a work in progress due to their nature. Baseline data on our area relating to our economy is being maintained and is available through a project run by Northern Tasmania Development Corporation involving id Consulting, this is called id.community.

Agricultural opportunities, with a focus on the Fingal Valley, are being explored with a focus on horticulture and cropping opportunities. During the year Tas Irrigation commenced the initial stages of investigating a large scale irrigation project for the eastern end of the Fingal Valley and Council has made it clear it would like to be part of the investigative process.

Potential horticulture opportunities for the East Coast have been identified and are under investigation to check on viability.

An initial business case has been investigated for the Georges Bay Slipway site. On initial analysis the concept of a multi-business model with a private marina was questionable as a commercially viable. Other options such as a combined aquaculture, marina and Maritime College teaching facility are being investigated. Crown Land Services are conducting an Expression of Interest process.

Recycling and reuse activities have included investigating recycling equipment and potential markets for different types of plastic. The large cost of sorting and cleaning makes the volume of recyclable waste in BOD uneconomic to process. We are also looking at the potential for an autoclave type facility to remove contamination from plastic waste in an effort to make recycling more economically viableTourism


Key Focus AreaOpportunities

Activities: 5Completed: 100%

Getting social at The Social. Photo credit, St Helens Mountain Bike Trails.


TourismBroadening, lengthening and improving the visitor experience through development of attractions and activities; promotion and signage; and great customer service.

As a tourism dependent region, we remain focused on developing, seeking and promoting tourism opportunity in our region.

Developing the Mountain Bike project brand has been a major activity in the second half of the year. Work is progressing in this space with the visual brand including a logo are finalised. Kingthing were engaged following a public Expression of TourismInterest process. As the successful candidate they held a As a tourism dependent region, we remain focused on developing, seeking and promoting tourism opportunity in our region.

Developing the Mountain Bike project brand has been a major activity in the second half of the year. Work is progressing in this space with the visual brand including a logo are finalised. Kingthing were engaged following a public Expression of

Interest process. As the successful candidate they held a Brand discovery workshop in January 2019 and from this a Brand and Marketing Plan was developed and is now being implemented. Kingthing have also developed a Content plan and Tactical matrix which will guide marketing activities for the trails.

An industry toolkit has also been developed which was presented at a business/community information session on 26 June. The Toolkit includes, information on how the brand was developed and decided on, as well as understanding the MTB visitor market and opportunities for businesses.

A site map for the St Helens Mountain Bike Trails website has been developed with a landing page already published. Both Instagram and Facebook platforms for the trails have also been launched.We have already had the first official photography and videography of the trails completed which we will make available for businesses and stakeholders to use. The video we produced has been viewed by more than 22,000 people.

FLOW MTB, a well-recognised MTB media outlet with an online focus, have also produced an article and video of the trails, this reached around 20,000.

This financial year we have been reviewing signage in the Break O’Day area. This project has many aspects as much of the wayfinding signage in our area falls under either Parks and Wildlife or State Growth jurisdiction.

Signage in the area become a strong focus in discussions with the St Helens Destination Action Group and considering the level of collaboration required for this project, Council will work alongside the DAP group to evaluate and formulate plans for this kind of signage.

In house, we have been focused on designing, planning and implementing all the signage for the MTB trails. This is a huge task with signage falling under a number of genres, educational, wayfinding and on-trail signage. We will continue to work through this in the coming financial year ready for the trails opening in November 2019.

In terms of our own signage, the development of the Style Guide last year and the Communications Style Guide this year, are informing the design and style of our signage to ensure consistency. As new signage is rolled out, we will use the new style to ensure consistency around the municipality.

It was planned that a review of visitor information provision


would occurr during the year led by East Coast Regional Tourism (ECRTO). Due to changing priorities of the ECRTO, this did not occurr.

Visitor Information CentreThe St Helens Visitor Information Centre (VIC) is staffed by a core of two permanent part time employees, supported by one casual and a team of 10 enthusiastic and knowledgeable volunteers.The VIC is open every day of every week from 9.00am to 5.00pm (except Good Friday, Christmas Day and Anzac Day morning).

The VIC plays an integral role in tourism in our area. Not only do staff help visitors to our area find accommodation they also help them plan a range of activities to do and places to see. Working with local providers they ensure that our local businesses are represented in the centre.

Despite a changing visitor audience who tend to use their devices and apps to source information, the VIC still services thousands of visitors a year.

The change in visitor information seeking habits are reflected in the State Government’s reinvention of their tourism strategy which will guide the future of VICs.

0

1000

2000

3000

4000

5000

6000

7000

8000

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

St Helens VIC Door Count

2014-15 2015-16 2016-17 2017-18 2018-19

The following table depicts the change in visitation statistics over the last five years .


St Helens History Room The St Helens History Room is located at the St Helens History and Visitor Information Centre. This facility is owned by the Break O’Day Council and is visited by tens of thousands of tourists a year seeking local tourism information. This year 994 people took advantage of visiting the museum and immersing themselves in the history of our area. Located in the main street of St Helens, the St Helens History Room celebrates the history and culture of our unique and diverse area.

The following is a list of displays and exhibitions hosted by the History Room; Displays / Exhibitions• SHHR arranged foyer display for One Night Stand and

held ‘Night At The Museum’ (Oct 2018)• ‘Remembering The Armistice 1918’ exhibition was

well received. Range of WW1 local soldier images wassupplied to Chris Hughes (CDO) for Council’spresentation on Remembrance Day. (November 2018)

• ‘Bluey’s Magical Adventure’ book launch (Dec 2018)• ‘History of the LeFevres in Tasmania’ book launch (Dec

2018)•‘Submerged’ Travelling Exhibition from Australian National Maritime Museum (Dec 2018 – Feb 2019)

• ‘Story of Scouting in St Helens’ exhibition, part of theTasmanian Heritage Festival by the National Trust (March– May 2019)

• Revamped Maritime section display in museum part ofSt Helens History Room to incorporate model boat ofthe ‘Jane’ on loan by Cranks and Tinkerers museum in StMarys

• ‘Prominent Parkside’ Foyer cabinet display on thehistory of Parkside

• ‘Technology Through Time’ cabinet display in museum• ANZAC Day commemoration in museum (April 2019)• ‘Changing Face of St Helens’ temporary exhibition for

Bay of Fires Winter Arts Festival including HeritageWalks with Garry Richardson (June 2019).

Key Focus AreaTourism

Activities: 3On Track: 25%

Some Disruption: 50%Completed: 25%


Volunteers play a crucial role at the St Helens Visitor Information Centre as well as the History Room.


EmploymentCreate a variety of jobs that will reduce the seasonality of the local economy and provide ample opportunities for youth to remain in the area.

Employment creation is seen by the Break O’Day Council as critical to enhancing the sustainability of our local communities, not just from a financial perspective but also from a social and workforce perspective. The BODC area is characterised by an aging population with the median age projected to rise by 10 years over the next 25 years; at the same time the working age population is shrinking substantially. To assist in addressing this Council is pursuing a range of initiatives whilst at the same time supporting existing services seen as playing a key role in the sustainability of our communities and the creation of employment.

The St Helens Mountain Bike Project has been a major project for a number of years and during 2018-19 we finally commenced construction. As construction progressed the focus has increasingly turned towards the ‘off trail’ experience which visitors have. A key activity for the year has been focussed on the local business community and working to ensure they are as ready as possible to take advantage of this opportunity.

Support for the Break O’Day Business Enterprise Centre has continued through the year as this assists existing businesses to grow and people wishing to start up a new businesses leading to employment.

During the year the Workforce for the Future project which had been funded by Skills Tasmania was completed. This report provides an understanding of where future jobs are going to occur and where labour and skill shortages currently exist. The completion of this project has dovetailed nicely with the commencement of the

Jobs Action Package project which is funded by the State Government and is being facilitated by TasCOSS and TCCI. Council has participated actively in this project along with a number of committed community members representing a cross section of the community. During the latter part of the year the project lost a degree of direction as community members became frustrated with the way in which the project was progressing. A small group of interested community members are working with Council staff to get it back on track.

Key Focus AreaEmployment



Enjoying a bite to eat at Skippers. Photo Credit, Tourism Tasmania.


Brand DevelopmentUndertake and identify opportunities to develop a positive brand for Break O’Day Council and the area.

Developing a positive Brand for the Break O’Day area is an ongoing focus. While a brand is technically how you are perceived, with a clear direction that reflects our organisational values, we have been working towards influencing our brand in the public sphere. Our brand can be defined by Our Vision – A naturally beautiful environment that speaks to our heart. A diverse and thriving community; a place of opportunity. A place where everyone feels safe, welcome and connected.Work towards influencing this brand centres around how we communicate through various platforms with our audiences. In this space over the last 12 months we have:

• Developed a plain English and customer focussed website• Worked closely with the media to produce a range of good news stories about our area• Promoted good news stories on our area through our Facebook page and newsletter• Developed a Communications Guide for internal use that ensures a consistent approach to how we relay our messages in an inclusive and accessible manner.

• Started developing a Community Engagement Strategy that reflects our vision and community goals.

Uniform signage at BODC assets is part of upgrading of assets. Signage has been raised in the Destination Action Plan process and the Communications Coordinator will support the DAP group in examining opportunities for improvement in the 2019-2020 year.

Aside from our own brand, another are of focus has been

on the development of a brand for the St Helens Mountain Bike Trails.

Economic development leadership in Break O’Day continues to be a challenge to foster. During the year we have continued to work with BEC and the Chamber of Commerce assisting and encouraging businesses to participate in driving development and projects such as the DAP.

Key Focus AreaBrand Development

Activities: 3Completed: 100.0%


Integrate and simplify processes and services to facilitate the development and growth of businesses.

During 2018-2019 Council continued to work with the State Government on the i-Plan project and introduced a range of simplified and improved development and planning processes. i-plan is a digital platform providing statewide planning and development information. i-Plan is currently with the State Government pending the release of the development application module. Timing is in the hands of the State Government however once completed residents will be able to lodge DA’s on-line via the web portal. Council is progressing the development of our municipal area’s Local Provision Schedules which will reflect the State Planning Provisions while meeting the specific local needs and objectives of our area.The following process improvements have been introduced:

1. Subdivision Development - developer requirements for subdivision engineering drawings and asset management information prior to Practical Completion and Sealing of Plans

2. Application process for access crossovers from Council’s Road network and information relating to new property access from State Highways.

3. Improved and concise planning conditions referencing LGAT/IPWEA Standard Engineering Drawings.

Our existing customer Development information package is under continuous review with a focus on improving information and clarifying development and planning processes.

Support Key Focus AreaSupport

Activities: 2Completed: 100.0%


Sightseeing at the Bay of Fires. Photo Credit, Tourism Tasmania.


After two years of solid work getting approvals and permits in place, construction, branding and more, we are finally getting close to being able to open the St Helens Mountain Bike Trails.

The last 12 months have seen a lot of work progress in this area including the development of a brand for the trails. This is a significant piece in the overall project puzzle as we need to ensure that we have a clear vision for the trails, one that resonates with riders and is true and respectful to the values of our community and environment. Once this was established we developed a logo, marketing plan, brand strategy as well as developing and implementing digital platforms like Instagram, Facebook and a webpage.

There is one dual direction, multi-user trail, the Townlink which will end/start at Lions Park opposite the Tasman Hwy/ St Helens Point Rd intersection. This trail finishes/starts with a ride/walk on the boardwalk around boggy creek with a platform at the finish/start point designed to cater for several riders to stop before they cross the road so they can continue their ride around the Georges Bay multi-user track. We had instruction from road managers, Department of State Growth and their traffic engineer as to what this crossing should look like. They decided on a refugee island meaning riders and pedestrians will only

have to cross one lane of traffic at a time.

Thanks to funding from the Federal Government, we will be doing some work on the Georges Bay multi-user track next year which includes building a link at the bottom of Lawry Heights and a bridge adjacent to the existing bridge at the wharf. This will make the multi-user track a continuous trail from Lions Park to the centre of town.

One element of our trail network which, we believe is a real point of difference to some of the other Tasmanian trails is our purpose built Trailhead. Our Trailhead plans include an amenities block with bike washdown and hygiene stations, a commercial business as well as plenty of space for recreating or hosting events in the future.

Another element of our project which stands us apart from others is our development of a Bike Hygiene Station. Unlike the Bike Wash stations, the Hygiene stations will dose the water used to spray bikes with an anti-fungal solution which will kill the fungus that causes root rot, phytophthora cinnamomi which can decimate native flora. As there was currently nothing like this being used in Australia, we decided to create our own. Working with our partners, Parks and Wildlife service, NRM and local business East Coast Welding and ACE Electrical we

designed and built our own. In addition to placing hygiene stations in select locations, we will also be rolling out an education campaign around the importance of protecting our unique environment by keeping your bike clean.

A centre piece of the new network will be the trail starting at Poimena on the Blue Tier and finishing at Swimcart in the Bay of Fires, an epic ride of some 40+ kms. Improvements to the design resulted in us obtaining new approvals to take the trail around Australia Hill providing some spectacular viewing points of the coastline. During the year we have worked closely with Parks and Wildlife Service and Friends of the Blue Tier to design a new car park and shuttle drop off area to service the MTB riders. This will provide much needed increased parking and separate the areas of riders and walkers.

This financial year we also stepped up our engagement with our community about the trails. We held a Public Information session in June which had more than 130 attendees! At this session we announced that we would run a series of Business Information sessions in the lead up to the opening. These sessions aim to give businesses as much information about the trails themselves as well as valuable tips and information on how to make the most of the MTB visitor economy. We also committed to putting

St Helens Mountain Bike Trails - On track for November opening


out a monthly MTB newsletter which contains relevant info for both businesses and the general public.

We look forward to organising an opening event for the trails which we are committed to being a real community celebration. See you all there!

Our purpose built Bike Hygiene Station.


3. EnvironmentTo balance our use of the natural environment to ensure that it is available for future generations to enjoy as we do.

Strategies

1. Ensure the necessary regulationsand information is in place to

enable appropriate use and address inappropriate actions.

2. Increase the community’s awarenessof the natural environment; the pressures

it faces; and actions we can take to sustain it and what it provides.

3. Undertake and support activitieswhich restore, protect and access the

natural environment which enables us to care for, celebrate and enjoy it.

4. Recognise and alleviate the issuesand risks to the environment from ouruse, and the risk to us from a changingenvironment. (For example flood and

fire.)

Appropriate DevelopmentEncourage sensible and sustainable development through sound land use planning, building and design

Progress in this space has been varied with additional resources being applied towards the progress of the Local Provisions Schedules (LPS) which is the major focus of this Key Focus Area. The Tasmanian Planning Scheme has required us to transition from the now redundant Environmental Living and Rural Resource zones to new zones in line with the Tasmanian Planning Scheme.

Consultants, GHD, have been engaged to work with Council officers on the completion of the LPS work. GIS mapping has been undertaken so we can prepare base maps to work with as we focus on transitioning properties from the now obsolete zones to the most appropriate zones under the new zoning structure. Monthly reports are being provided to Council in relation to progress and this has included a briefing in relation to the structure of the LPS.

A revised Dog Management Policy was adopted by Council in December 2018 following a lengthy policy development process which involved significant engagement with local communities, the Parks & Wildlife Service and people from

outside Break O’Day. Following adoption of the revised Policy activity turned to implementing the policy. Work started with PWS on joint implementation of signage for new and changed dog zones. Planning for new land-based off lead exercise areas in key settlements was started and is being progressed for finalisation in 2019-2020.

Information material relating to Development activity was reviewed as part of implementation of the new Council website. This is a process of ongoing continuous refinement.


Key Focus AreaAppropriate Development

Activities: 7On Track: 42.86%

Some Disruption: 28.57%Completed: 28.57%

Prioiry Ridge Vineyard. Photo Credit, Tourism Tasmania.


Enjoying our EnvironmentProvide opportunities to access and learn more about our environment and the ways it can be enjoyed in a sustainable manner.

A significant review of information provided to the community was undertaken as part of the development of the new Council website, which focused on natural resource management, land, weed and water management and biodiversity information. Residents and visitors, including prospective ones, were provided information and advice on environmental issues and values of interest and in response to issues arising; for example a Fruit Fly biosecurity alert information sheet and an online map of changed dog beach access zones.

The importance of Georges Bay to the community means the health of the bay and its catchment are a concern. Georges Bay health issues were considered during the revision of the Break O’Day NRM Strategy and priorities have been included in the draft Action Plan. It was proposed that we coordinate the establishment of a reference group of relevant stakeholders however this didn’t occur as planned; instead the focus for activity in the George River catchment and bay has been with the Lower George Riverworks Trust on flood and floodplain

issues. Community interest in bay and catchment health will continue to be supported and catchment and bay management priorities will be reviewed during 2019/20.

Outcomes were also achieved through events and activities together with the community combining enjoying and caring for the environment. During the year activities were increased to recognise the work being undertaken in relation to the Mountain Bike Trails project. A MTB Trails Weed and Disease Management Plan is in place to manage risks of spreading weeds and diseases, such as Phytophthora. Measures include hygiene controls during construction of the trails and installing bike hygiene stations so riders can clean and disinfect their bikes. Linked to this is education for the community in relation to our environment and the importance of hygiene.

Around 1000 people have taken part in Council environmental events this financial year. This included Council funding a Discovery Ranger from the Parks and Wildlife Service to undertake activities during the summer holiday in January.

The Discovery Ranger engaged beachgoers up and down the coast in activities to explore topics such as Aboriginal

culture and traditions, wildlife, estuaries and local issues such as the revised dog policy, cats and weeds. This also included launching new ‘Hook, Line and Sinker’ fishing waste collection containers on jetties, which have become a great success.

The Discovery Ranger Program is geared towards children and families which we had identified as a key audience not only interested in the natural environment, but who also share what they learn about nature and how to care for it with families and friends.

Council also saw a successful larapuna Community Weekend held again this year with its community partners, the Parks and Wildlife Service, Bay of Fires Walk, the Aboriginal Land Council and IMAS. During this annual three day program of walks in larapuna / Bay of Fires volunteers collect marine debris and waste and remove the invasive weed sea spurge from beaches form Mount William National Park as far south as Ansons Bay. Along the way they experience the areas spectacular coastline share knowledge of its cultural values. More than 100 volunteers took part again this year, many for the first time.


Council’s Natural Resource Management officer has also been active in the community to explore ways to be involved with Council in good stewardship of our environment. Stalls at the St Helens and St Marys markets were held to discuss face to face with the community Council’s environmental policies and programs and help people with environmental interests and questions. The officer also presented to the St Helens Gardening Club addressed ‘what is a weed’?

With these activities Council also achieves important opportunities for the community to enjoy our natural environment and to care for and sustain it with Council.

Key Focus AreaEnjoying our Environment



Land ManagementDevelop the financial and human resources to undertake projects and activities which address environmental issues such as weeds and land degradation.

A review of Council’s Natural Resource Management Strategy was undertaken by its NRM Committee to ensure it aligned with the Break O’Day Council Strategic Plan 2017-2027. • The NRM Committee is a Special Committee of Council that is made up of; • Three Councillors• Two individual or local interest group representatives• One local conservation interest representative• One aboriginal community representative• Two representatives from the agricultural sector• One representative from Parks and Wildlife Service• One representative from the forest industry• One representative from the marine and aquaculture sector, and• One representative from the education sector.

For more information on the NRM Committee please go to the Our Environment section of the website and click on the Natural Resource Management tab.

The development of the new strategy was extensive, particularly the involvement of the community and industry representatives on the NRM Committee. As a result of this work, two draft plans – a Strategy and an Action Plan identifying short term priorities – were completed and will now progress through a community consultation phase prior to adoption by Council later in 2019.

The farming community and landholders were supported to consider projects and funding opportunities, including the National Landcare Program Smart Farming Partnerships, Tasmanian Weed Action Plan grants and TFGA Landcare grants. Federal NRM funding secured by NRM North over five years for various programs will continue to be explored for opportunities in the Break O’Day area.

Activity continued in relation to a range of land management activities with a particular focus on weed management, on Council’s properties through Council’s Weeds Officer and across the municipality by Council’s Natural Resource Management Facilitator. On-ground weed control was achieved on Council properties to implement its Weed Action Plan. Control treatments targeted priority weed infestations, such as Spanish

heath, pampas grass, blackberry, bluebell creeper, gorse and boneseed on new sites and to follow-up and secure

previous control efforts. Landholders in Break O’Day were provided with weed management information and advice, including for compliance with the Weed Management Act, throughout the year. The Upper South Esk Landcare and Productivity Group was supported with a program to control an infestation of Patersons curse at Mangana.


Key Focus AreaLand Management


The annual Big Beach Walk sees volunteers collecting marine debris and removing seaspurge.


Key Focus AreaWater Management

Activities: 3On Track: 3.33%

Some Disruption: 33.33%Completed: 33.33%

Water ManagementDevelop and implement strategies and activities to reduce the risk of flooding, inundation and erosion within our rivers, estuaries and coastal areas.

The major focus continues to be reducing the risk of flooding continue for the St Marys community and the Lower George River floodplain area.

During the year substantial progress was made in relation to the St Marys Flood Risk Management Plan which was adopted by Council following a community consultation process. The Plan identifies a number of flood management priorities including raising the height of The Flat bridge; a flash flood warning system and a flood levee near Groom Street to protect households. Council identified this project as a priority for lobbying the Federal Government during the Election campaign. Through this lobbying we were successful in securing $400,000 in Federal funding for the project through their Community Development Grants Program.

The Lower George Riverworks Trust, with Trustees elected by land owners, plays the lead role in addressing flood and river management issues on the Lower George River. Council provided support to the Trust and worked with

it through the year to progress activities which included developing a Lower George River Flood and River Management Action Plan 2019-2022. The Plan includes priorities for sediment and floodplain management, including the significant and impending risk of a new river channel breaking-out across the floodplain and Binalong Bay Road. Landholders at Priory and on the floodplain

were also assisted to address stabilizing sediment along the river by applying for TFGA funding to undertake works on their land. 3


St Marys Rivulet in flood. January 2015.


In December 2018 Council adopted a revised Dog Management Policy after a prolonged review process with the community and the Tasmanian Parks and Wildlife Service (PWS). The review started in the previous year and drew an unprecedented level of community interest, attracting 100 submissions on two draft policies. The Policy has been regularly reviewed and revised by Council since 2009.

Council is required by the Tasmanian Dog Control Act 2000 to have a local Dog Management Policy and can make ‘Declared Areas’ for dogs determining how and when they are permitted, or not at all. The Act also requires Council to seek and consider input from the community on policy changes and declared areas for dog access.

Council’s approach with our Dog Management Policy is to find the balance in the community between providing opportunities for dogs and their owners, managing public health and safety risks in relation to dogs, and protecting wildlife from harm. On Crown land the PWS controls dog access through Reserve management legislation in Tasmania.

Break O’Day’s beaches were a focal point again with this review; they are very popular with dogs and their owners, but also other beach goers, who are not always comfortable

or happy to have dogs on the beach with them. What’s more, the beaches of Break O’Day are home, and the breeding habitat, of many shorebirds, several species of which are protected by law as threatened species both at a national, state and international level.

Striking a balance between users and wildlife is challenging and contentious, during this year’s review Council received strong representations from all sides; for dog interests and more access, for less beach access so people are safer and, for greater protection for wildlife like the hooded plover. The PWS also became more involved than before and reviewed its position in Break O’Day on regulating dog access to achieve the legislated nature conservation objectives for its Reserves.

Council has consistently sought to coordinate its dog management with PWS, so that the Break O’Day community has one set of rules for dog access on beaches that set a fair balance between dogs, people and wildlife. The increased community interest in this review and a protracted process with PWS, meant achieving the balance with the revised policy adopted this year took longer, but is more significant for Council and the community. Community and PWS input during the review also pointed to improving how Council and PWS work together to

implement dog management in Break O’Day. Work has started on signage for dog zones, more land based dog exercise facilities and education and enforcement will continue in partnership with PWS.

Council is proud to have a community actively involved in local public policy such as this and to succeed with the difficult task of coordinating it with PWS. Over the years, awareness of the issues has increased and many behaviors have changed with successive policy reviews. This collective action makes Council’s Dog Management Policy a success, balancing our use and enjoyment of the environment to ensure it is available for future generations.

Dog Management Policy - Seeking a balance for all parties


Hooded Plovers are common in our area and a threatened species.


Strategies

1. Be proactive infrastructure managers by anticipating and responding to the growing and

changing needs of the community and the area.

2. Work with stakeholders to ensure the community can access the

infrastructure necessary to maintain their lifestyle.

3. Develop and maintain infrastructure assets in line with affordable long-term strategies.

4. InfrastructureTo provide quality infrastructure which enhances the liveability and viability of our communities for residents and visitors.

Community FacilitiesProvide community facilities that encourage participation and supports the lifestyle of residents and growing visitor numbers

During 2018-2019 Council made substantial progress in this area, including securing funding to continue the ongoing major upgrade of the Old Tasmanian Hotel at Fingal, the development of a draft four-year capital plan for buildings, the progression of the St Marys Sports Complex Master Plan, and the investigation and planning of additional dog exercise areas.

Working closely with the Fingal Valley Neighbourhood House, designs were completed for the Old Tasmanian Hotel Upgrade which Council considered at the February 2019 Council Meeting. The decision was made to progress through the Planning, Building and Plumbing Approvals processes.

Council Planning Approval was received on 16 April which included Heritage Tasmania consent for the works. The project was identified by Council as being a priority for lobbying in the Federal Election campaign and Council was successful in securing funding of $500,000 from the

Community Development Grant program which, along with the $100,000 from Council, will substantially complete the project.

A change in the identification and programming of future works meant that the 10 Year Toilet Replacement Program which was proposed to develop was rolled into the broader draft four and 10 Year Capital Works Program for all Buildings.

The St Marys Sports Complex Master Plan was further refined in conjunction with the local community groups who use the facility. It was considered by Council and endorsed at the August 2018 Council Meeting. Implementation commenced with the construction of new Kiosk/Barbecue area which was completed in time for the New Year’s Day Races; a new Swabbing Shed was also constructed at the same time.

Delays in the finalisation of the Dog Management Policy has meant that the new Dog Management areas have not been completed as planned.


Key Focus AreaCommunity Facilities


Beauty Bay is a great example of a well utilised public area with facilities including, jetty, shower, toilet and barbecue.


TownsCreate townships that are vibrant and welcoming through improvements to infrastructure such as streetscapes, parking, safety and signage.

During 2018-2019, Council has worked on several projects to meet the key focus area objectives that include streetscape design and construction, progressing the implementation of Local Area Township plans, parking plans, and the pending removal by the Department of State Growth of the old Scamander road bridge.

St Helens Streetscape Project (Design Phase)The next stage of the St Helens Streetscape project involves the footpath upgrade on the eastern side of Cecilia Street between Circassian Street and Georges Bay Esplanade with some consideration being given to the intersection at Georges Bay Esplanade. The project was included as part of a broader public consultation process and direct contact with the adjacent business owner occurred prior. The Project Design Phase was completed and progressed to a more detailed design and determination of capital cost estimate for future budget considerations.

Fingal Streetscape ProjectA preliminary conceptual design was developed and

presented to Councillors at the July 2018 Workshop for review and discussion prior to being updated for public consultation. The project was limited to the upgrade of footpath and kerb and channel along the northern side of Talbot Street between the Fingal Post Office and Mathinna Street. Community comment was invited at a Community Drop-In session held in Fingal on 25 September 2018. The design was altered to include community suggestions and endorsed by Council. Construction works were commenced in February 2019 and largely completed during the year.

Following advice that Council could access Drought Communities Program funding for this project, the next stage of the Streetscape on the opposite side of Talbot Street has been identified as a project and will be undertaken in the next financial year.

Scamander Entrance - WrinklersThis activity did not progress as planned during the year. A concept design was prepared for the entire area and this formed the basis of discussions with State Government agencies with an interest in the project. A number of issues arose through discussions with the Parks and Wildlife Service and it was decided to restrict the footprint

of the project to the area including the existing toilet block and bus shelter which would enable Council to address traffic movement issues at the site. Significant delays were experienced in receiving Crown Land Services permission to undertake the ecological assessment, this occurred during June 2019. Council is now in a position to progress through the PWS Approvals process and then ultimately Council approval processes.

Old Scamander BridgeCouncil officers continued to progress this project with the community during the early part of the year but progress was impacted by the lack of clarity and information from the Department of State Growth. Ultimately the Department deferred the project with a timeframe to be confirmed.

St Helens Car ParkingDevelopment of a car parking strategy for St Helens commenced during the year with a focus on collecting traffic movement data around the St Helens CBD across a range of times to develop an understanding of what is happening during busy and quieter periods. Off street parking maps were reviewed to ensure they were accurate.


St Marys Car ParkingAvailable land for additional off-street parking is limited in close proximity to the St Marys business precinct. Capital is required to formalise parking behind the Community Hall and this has been included in Council’s four year Capital Projects budget.

Key Focus AreaTowns

Activities: 6Some Disruption: 33.33%

Completed: 66.66%


TelecommunicationsEnsure residents and visitors can access telecommunication services such as NBN and mobile phone coverage where they are living and visiting.

During 2018-2019, Council participated in the review by the Australian Government relating to identified mobile phone coverage black spots for the municipality and we continue to monitor the situation and provide comment on a needs basis for the roll-out of service provider projects.

The Australian Government’s Mobile Black Spot Program is delivering improved coverage outcomes and benefits to the Australian community with 572 base stations already activated. The following schedule applied for the 2018-2019 financial year.

In addition to black spot funded projects, development applications have been received for:• The upgrade of the telecommunications tower from

OPTUS at Baretop Hill• The upgrade of mobile equipment on the Mount

William Base Station Tower from Telstra.

The National Mobile Black Spot Database for Round 4 of the Mobile Black Spot Program has been reviewed by the Manager Infrastructure and Development Services. Known Black Spots have been confirmed on the database.

Service Provider Location Planned Completion

Telstra Musselroe Bay Q4,2018Vodafone Pyenganna Q3, 2018Vodafone Goshen Q4,2018

Key Focus AreaTelecommunications



Father and daughter checking out the Whale Trail signage at Shelley Point, Beaumaris.


Waste ManagementProvide access to services and facilities which support a sustainable lifestyle.

During 2018-2019, Council continued to provide waste management services (kerbside general waste and recyclables collection, town litter collection and waste transfer stations) with a focus on constraining service costs. Activity was focused on infrastructure upgrades at waste transfer stations, encouraging recycling and re-use, implementation of regional waste projects, and piloting green waste mulching.

Although internal landfill reduction targets were met, Council continues to address a range of challenges, that include high contamination rates and increasing costs associated with processing recyclable and reuseable waste streams, illegal dumping of waste on public land including asbestos containing materials and changes in community sentiment on single use plastics.

St Marys Waste Transfer StationThe St Marys WTS Retaining Wall was completed in early December 2018 which resulted in a substantial upgrading of the site through better placement of bulk waste transport bins and additional usable space for the segregation of

recyclable materials.

Fingal Waste Transfer StationThe upgrading of the Fingal Waste Transfer Station Retaining Wall construction was carried forward to the 2019/20 budget year due to the need to resolve the lease of the site. In preparation for the works the required materials were sourced at the same time as materials for the St Marys WTS project.

Identify Recyclables Recovery OpportunitiesBODC participated in a Northern Tasmania Waste Management Group (NTWMG) audit of recyclable waste being collected from kerbside collections. This was to identify the type and rate of contamination occurring in waste streams and implement regional initiatives to reduce contamination rates and costs associated with land filling this material. The audit was completed in December 2018 and made available at May 2019. The Regional group are now acting on the report recommendations.

New recycling bins are now in place at St Helens, Scamander and St Marys WTS which adds the opportunity for hard plastics to be recycled by those residents without access to kerbside recycling. Site improvements were also undertaken

during May 2019 at the St Helens Waste Transfer Station to make provision for an extended green waste storage and mulching area and to provide more space for the placement of clean fill for recovery, non-treated timbers (mulching or recovery).Contamination of waste streams remains a challenge including the illegal dumping of asbestos containing products at a number of sites which resulted in Council and the community incurring almost $50,000 of avoidable costs.

Green Waste RecyclingAn extensive review of green waste activities was undertaken during the year which included a Cost Benefit Analysis for both green waste shredding and composting options. Following consideration by Council a mulching trial was implemented. In May 2019 the green waste at the St Helens WTS was double mulched as a pilot initiative with a subsequent ageing period of four months.

Ten cubic metres of contaminated waste had to be manually removed from unprocessed green waste at a substantial cost to Council and the community. Contamination included, rubber mats, garden hoses, wire, plastic bags, nylon rope, trailer covers, putrescibles, animal skins,


general waste, building materials including treated pine and asbestos sheeting. Council officers have introduced additional controls to prevent contamination.The trial has progressed well with desired temperature, moisture and aerobic conditions being maintained. The mulch is to be used by Council with consideration to be given to selling the material for cost recovery purposes.

Ansons Bay WTSA review of the operation at this site was undertaken to identify opportunities to improve screening and appearance from Ansons Bay Road. Earthworks and native tree seeding was completed during June 2019

Examine opportunities for operational cost reductionsWaste tracking has been introduced at the St Helens WTS since July 2018 on a pilot basis. Data collected (broad categories of waste type) is being recorded and examined to determine opportunities to implement landfill avoidance strategies. Some identified opportunities include:• Encourage the separation of non-treated timbers, scrap metal, concrete and stone products for reprocessing and re-use. •Treated timbers could also being separated for disposal at the Copping Landfill.

•Dealing with waste stream contamination based on changing user attitudes and behaviour

The average contamination rate of kerbside recyclables collected in Break O’Day has been measured to be 18% by weight when compared against the National range of 6 to 10%. Council pays a significant processing fee for every tonne of material collected. Reducing the contamination rate provides an opportunity for a recycling service to be maintained and to slow the rate of processing cost increases.Updated information has been prepared and made available to residents giving clarity as to what materials can be placed into recycling bins.

The global oversupply of cardboard for recycling has reduced the value of the material making collection more unprofitable. Council officers are searching for cost effective opportunities to maximise transport efficiencies to recycling facilities at Launceston rather than landfill this clean raw material commodity.

Garage Sale TrailThe promotion of the Garage Sale Trail was amped up this year with a comprehensive Facebook campaign as well as articles in the newsletter and [posters displayed in

numerous locations. This saw an increase in registrations over the previous year. There were 10 Gargae Sales registered in the Break O’Day area including the two tip-shop sales.

Tonnage of waste to landfillIn the 2018/2019 financial year, 2,382T of municipal waste was landfilled; 2,289T to the Copping landfill and 93T of contaminated waste placed into kerbside recyclables bins.


Table 2 (below): Kerbside Recyclables Collection 14.9% by weight

Collected (T) Material to Recovery/Reprocessing (T)

Preventable Contamination to Launceston Landfill (T)

624 531 ~93 *

Year 2016-2017 Base Year

2017-2018 2018-2019

Landfill Waste to Copping Landfill – (T) 3,000 2,455 2,289

Reduction on Base Year (T) - 545 711

Reduction on Base Year (%) - 18.2 23.7

Table 1 (below): General/Putrescible Municipal Waste to Copping Landfill


Collected (T) Material to Recovery/Reprocessing (T)

Preventable Contamination to Launceston Landfill (T)

624 531 ~93 *

Key Focus AreaWaste Management

Activities: 8 Some Disruption: 12.5%

Completed: 87.5%

JJ Richards staff conducting an audit of our municipality’s recycling which found high contamination levels.


Roads and StreetsDevelop a well-maintained road network that recognises the changing demands and requirements of residents and visitors.

Council provides a municipal road network that enables transport access in accordance with service delivery objectives. Asset management is central to meeting objectives for the maintenance, upgrade and renewal of road assets.

During 2018-2019, Council made a significant level of progress in undertaking asset condition assessments; monitoring traffic flow across the municipal road network; pursuing the hand-over of Binalong Bay Road to the Tasmanian Government and upgrades to the State Road Network and delivering capital and maintenance programs.

Strategic Road PlanDuring 2018/2019, traffic count data has been collected across the municipality to prepare an update of Council’s current Strategic Road Plan. Data is also used to support the ongoing asset management of Council’s road network, in the preparation of Traffic Impact Assessments associated with Development Applications and to support

government funding applications foir programs such as, Black Spot and Vulnerable Road Users.

During this year, there has been a focus on traffic movements in and around the St Helens CBD, the Gardens Road, Binalong Bay Road and St Helens Point Road. The Department of State Growth has been recording traffic movements on the Tasman Hwy and Esk Main Road as part of a Speed Limit Review exercise. Departmental data is available to Council.

Road NetworkThe closure of Grimstones Road as a public road is progressing through the Local Government (Highways) Act process. Clarification is being sought in relation to use of the road by forestry entities.

The transfer of responsibility for Binalong Bay Road from the Break O’Day Council to the State Government has been pursued on a number of occasions with the Minister for Infrastructure. It is understood that this will occur in 2019-20.

Council’s Infrastructure and Development Services Manager met with the Department of State Growth

and consulting engineering company Jacobs and other government stakeholders in December to assist State Growth progress their assessment of Great Eastern Drive. This includes: the development of a number of potential project sites generally under the following categories: • Turn treatments at popular tourism locations• Short passing facilities / pull-over areas• Road widening

Parking Area off Tasman Hwy near Four Mile Creek has been upgraded and we are waiting on consultant’s report to be provided for presentation to the Council.

Department of State Growth has also upgraded a number of intersections on the Tasman Hwy between St Helens and Scamander. The proposed upgrading works at Flagstaff Road and Basin Creek Road by the Department of State Growth were meant to have occurred late in 2018 but were delayed by Departmental processes.


Key Focus AreaRoads and Streets


Break O’Day Council is responsible for around 350km of gravel road.


Recreational FacilitiesSupport an outdoor, active and healthy lifestyle for residents and visitors through a range of recreational facilities including walking trails, bike trails and other identified infrastructure.

The development of a range of recreational facilities has been a major part of activity during the 2018-19 year. This activity has included the development of conceptual designs through to construction activities as we deliver on the MTB Project.

Bay of Fires Descent MTB TrailTrail construction commenced in December 2018 with sections completed being Sections 4, 6, 7 (no construction required on section 7 as trail is on existing roads / tracks) and section 8 to the Gardens Road. The last section of trail from Gardens Road to Swimcart Beach is being negotiated with Parks and Wildlife who are taking into consideration all the site constraints and users, these are still in the process of being identified.

Planning Approval for revised sections 1, 2 and 3 of MTB Trail and including a new carpark and temporary toilet has been received. Crown consent is being sought to commence works which should be granted by August

2019.Construction completion is planned for November 2019.

St Helens Stacked Loop MTB TrailsTrail construction commenced in April 2019 with trails completed being Loops 3, 8, 9, 10 and most of loop 4, the Town Link trail is substantially complete except for a 4 metre bridge section and some retaining and capping. Descent 3 and 2 are well progressed and several sections of Loop 6 and 7 has commenced.

The boardwalk at the St Helens Point Road / Tasman Highway intersection which is the access point of the Town Link Trail is complete. The pedestrian refuge / road crossing will be installed in September / October 2019 closer to the trail opening in November 2019.

The construction program and resources being used puts us on target for a partial opening of the network in November 2019 and all open by mid 2020.

Flagstaff Road MTB Trail HeadTrailhead construction on Flagstaff Road is well underway with the site cleared and hardstand, roads and carparks established. The effluent system is installed and 3 phase

power is connected on the site. The Trail Head features include toilet block, shelters, bike hygiene station and signage.Construction of toilet block and shelter is being designed and to be constructed over the coming months to be completed for November 2019 trails opening.

Walking Trails NetworkA review of existing walking trails was completed which provides a comprehensive list of walking trails in the Break O’Day area. Short day walks are being identified between land managers across the municipality that will form the basis of a consolidated list of trails that will be promoted as key destinations for people of all capabilities. Service levels will be established and resources provided to keep these trails at agreed service levels.

During the year Council staff started working with the Fingal community on the potential to convert the disused railway line between Fingal and St Marys into a shared use trail. The project is very much in its infancy and has involved discussions with adjoining property owners and an Ecological Assessment being undertaken.


St Helens - Binalong Bay Link.Preliminary investigations have concluded. Route options and cost estimated for the preferred route to within +/- 30% were presented to Councillors for information and discussion at the October 2018 workshop and subsequently for receipt at the October 2018 Ordinary Meeting of Council.

Binalong Bay ForeshoreProgress with this project has been delayed as we worked through clarification on the exact area of the Lease which would enable implementation of the Binalong Bay Foreshore Master Plan. Towards the end of the year we received verbal advice that a lease will be issued shortly and we are currently waiting on this document from Crown Law.

Georges Bay Marine InfrastructureUpgrading and repair work was completed on Beauty Bay and Kirwans Beach Jetties in line with Condition Assessment recommendations. Construction works on the Cunningham Street jetty replacement commenced in June and will be completed by mid July 2019.

Community engagement in relation to an agreed Strategy for new marine infrastructure was commenced as part

of the St Helens Township Plan engagement process in Feb/March with community members providing their thoughts and ideas on what was needed around the bay and which areas should be the focus for different activities to occur. Council staff are currently developing a draft strategy drawing on this information and previously provided thoughts from a group of users and past strategic documents.

Georges Bay Foreshore TrackThe concept design and construction cost estimates to complete the missing links in the existing Georges Bay Foreshore Track, St Helens Foreshore to Jason Street; and Talbot Street to Kirwans Beach were developed and considered by Council during the year. Council identified this project as a priority for the Federal Election campaign and lobbying was undertaken to secure a funding commitment. This was secured through the Community Development Grant program with $2.1Million obtained. An Ecological Assessment was undertaken and Council staff are now progressing the project through the approvals phase.

Key Focus AreaRecreational Facilities

Activities: 8Some Disruption: 12.5

Completed: 87.5%


During the last 12 months, we have continued to work towards our goal of reducing waste to landfill.

As a Council we see it as our responsibility to provide the right infrastructure and services to make it as easy as possible for our community to practice the three R’s of waste, Reduce, Reuse, Recycle. At the end of the day though, everyone in the community needs to be accountable for their household waste.

The kerbside recycling program implemented in 2018 has seen our waste to landfill reduced, however there is still a lot of work for us as a community to do in this space. Despite comprehensive education campaigns around what can and can’t go in your kerbside recycling bin, we are still seeing consistent contamination of our recycling – as many people are aware, trying to sort waste with a high contamination rate is not cost effective for the contractor and so any truckloads that are high in contaminants will unfortunately have to go to landfill. To give you an example, the average contamination rate in the nation is between 6% to 10%, in Break O’Day this rate is 18%. While we as a Council can educate our community about what should be going in your recycling bin, it is ultimately up to each household to embrace not just recycling but reducing and reusing as well. The most common contaminates we find in kerbside

recycling bins are, soft plastics, fabric, nappies, bottle top lids. Despite this high contamination rate, the introduction of the service has still seen a reduction of 711T of waste go to landfill, imagine what we could achieve as a community if we all made more of an effort.

Disappointingly this year we also spent more than $50,000 cleaning up the illegal dumping of hazardous materials at our Waste Transfer Stations. On our website you can find a comprehensive list of what can and cannot be disposed of at our Waste Transfer Stations and it is important that the public are informed of this before ending up at the WTS.

This financial year we audited and updated the St Helens and St Marys Waste Transfer Stations (WTS) to allow users to reuse and recycle more waste than ever before. This includes; new recycling bins at St Marys, Scamander and St Helens WTS, added sites for items such as clean fill, non-treated timbers, treated timbers, furniture etc. We have also funded an extra shipping container for the St Helens Tip Shop to allow them to store more items.

One of the most significant things Council has done in the last 12 months to reduce waste has been to trial a mulching program. This involved the double mulching of all green waste at the St Helens WTS. Not only did this provide us with

more room, essentially extending the life of the site, if the trail is successful we will have a product we can use in our own areas and potentially on sell.

Just like recycling however, the contamination found amongst the green waste was significant – around 10cubic metres of contamination was removed before the mulching process. This had to be done manually, was time consuming and will not be financially viable in the long term.

In order to utilise the various locations of the WTS, decrease contamination and reduce as much of your waste going to landfill as possible, we recommend that you take a bit of extra time packing your ute or trailer to make sure you have sorted the various materials from each other. Based on the layout of the tip, the recycling items should go on last as they will come off first.

Did you know there are many items you can dispose of at the St Helens WTS for free? This includes: polystyrene, cardboard, glass, steel, empty gas bottles, car batteries, e-waste (TVs, computers, printers, game consoles etc), car bodies, white goods except for fridges and freezers, waste oil, household paint, light globes and hard plastics. The transfer station attendant will direct you to the location to place these items.

Waste Reduction - A more sustainable future


The mulcher in action at the St Helens Waste Transfer Site.


Strategies

1. Improve accessibility to a range of quality services and programs by

advocating and pursuing for local delivery.

2. Work collaboratively to ensure services and service providers

are coordinated and meeting the actual and changing needs of the

community.

3. Ensure Council services support the betterment of the community

while balancing statutory requirements with community and

customer needs.

5. Services To have access to quality services that are responsive to the changing needs of the community and lead to improved health, education and employment outcomes.

HealthRetain and expand local provision of disability, preventative, chronic and acute health care services including pursuing innovative healthcare service delivery options.

The Royal Flying Doctor Service (RFDS) and Break O’Day Council continue to have a strong working relationship delivering Primary Health Care services to people living with mental illness, dementia, cardiovascular disease and chronic obstructive pulmonary disease in the Break O’Day community.

Uptake of the services within Break O’Day continues to be very high with the majority of referrals being for mental illness and cardiovascular disease.

The Australian Government have approved the expansion of the RFDS Youth Mental Health Program within Break O’Day to support our youth aged between 8-16 years of age living with mild to moderate mental illness. Referrals can be accepted from the person themselves, a GP, medical professional, community member or allied health professionals. This service is free for eligible youth in the Break O’Day.

RFDS have undertaken consultation with the community and through data from Primary Health Tasmania it has been identified that people in remote areas living with multi-morbidities (two or more co-occurring diseases) are generally overweight and need support with nutrition. In partnership with a dietitian, RFDS have designed a Healthy Eating program for non-clinicians. Volunteers have been upskilled within our community to run these workshops so the program can be sustainable beyond RFDS and funding models. The Prime Mover program continues to run within our community and is currently being run out of the St Helens District Hospital.


Key Focus AreaHealth

Activities: 3Some Disruption: 33.33%

Completed: 66.66%

Fishing at Scamander Beach. Photo Credit, Tourism Tasmania.


Mental Health Improve the mental health of our community through stability in service delivery and a holistic approach to the provision of services locally.

St Helens Neighbourhood House hosts the Suicide Prevention Trial Site for the Break O’Day and Bicheno areas. Prior to the implementation of the Trial Site program, Break O’Day Council was a stakeholder in the Break O’Day Mental Health Action Group (MHAG). The MHAG was established in 2016 to ensure ongoing action towards suicide prevention within the Break O’Day community. MHAG won the Lifeline Tasmania Communities in Action LiFE Award in 2018. As a direct result of the work undertaken by MHAG they were approached by Primary Health Tasmania to become one of 12 National Trial Sites for Suicide Prevention.

The Trial Site is governed by a local volunteer working group. Extensive consultation within the community was undertaken to identify activities to test different approaches to reducing self-harm and suicide. The group meet bi-monthly to review a detailed activity plan outlining strategies and initiatives for suicide prevention. The Trial Site also continues the work implemented and established by the MHAG such as:- • Community Champion Training,

• Updating and distribution of a local mental health service providers directory; • Facilitating local Mental Health Professional Network quarterly meetings; • Rolling out Mental Health Week activities ensuring that positive mental health and resilience are an ongoing focus for the community. • Supporting numerous training opportunities to up-skill the community in mental health, suicide prevention and to build community resilience and well-being.

One of the new initiatives established this year by the Trial Site is the ‘Safe Place Café’. This mobile coffee and talk outreach service provides a safe place for vulnerable and at-risk people to talk as well as information about the local network of assistance for those in need. It is run by trained volunteers who have all undertaken Community Champion Training which provides them with a sound knowledge base to support people in need. We have found that continuing to provide access to the Café on a rotational basis regularly throughout the municipality has seen greater engagement and is helping to build community resilience. It’s important to note that the working group has ensured that all initiatives rolled out during the Trial, e.g. The Safe Place Café, remain sustainable when the Trial ends in June 2020.

Key Focus AreaMental Health



Education Skills and TrainingImprove education and Skills Training opportunities and encourage greater personal development through delivery of programs locally which meet the needs of industry and the community.

The major focus during the year was on completion of the Workforce for the Future project which had been funded by Skills Tasmania and was being guided by a local steering committee. This report provides an understanding of where future jobs are going to occur and where labour and skill shortages currently exist. It provides a platform for working with local service providers and the Trade Training Centre to ensure that the skills training required by local businesses is being delivered.

TransportGaps in community transport in relation to vehicles being able to accommodate wheel chair access has been identified through an audit undertaken by the Disability Access Committee.

Council’s Learner Driver Mentor Program (Get In2 Gear) has increased access for learners to not only gain on road driving hours, but also limit their isolation within the Break O’Day Municipality.

It has been identified that there is no public transport

available within Break O’Day and this is something that some learners who are early retirees and who have relocated to the area had no idea about.

A lot of leaners have benefited from Get In2 Gear reside all over Break O’Day including the Fingal Valley , Goshen and Lottah.

Usually when Learners arrive at Council to apply for the program, they are often lacking in self-confidence, suffer from a mental illness, a lifetime of isolation, or come from a household where often there are no Tasmanian Drivers Licence holders. After driving with the generous volunteer mentors, the learners gain a trusting relationship and more self-confidence, which is then proven by their new found confidence in safely driving on the Break O’Day roads.

Often the Mentors will also drive door-to-door and pick the learners up from their homes, where needed. This service is second to none for those who are isolated or without support from family who can transport them to and from their mentoring session.

Hardly ever do learners pass their provisional or international changeover tests on the first go. Here is where they are taught the lesson of learning from the feedback, trying again and to never give up. This is also an important personal lesson.

Once they pass the practical test, Council seeks their permission to write a story on their life and what bought them to Get In2 Gear. A lot of the time their story revolves around their social isolation with no access to vehicles or public transport.

Once the good news story is created and a photo of their achievement is taken, Council places this on the BODC facebook page. These Facebook posts are collectively the most interacted posts by the community and are often picked up by local Tasmanian media outlets, like the Examiner and ABC Radio. The learners are interviewed and get to feel a little famous for a day. This gives them a sense of achievement and self-pride.


Licence Obtainments for 2018-2019

Provisional 16

L2 8

International Changeover 2

On Road Hours for 2018-2019 895.6

Employment Gained for Financial Year 2017/2018

Full Time 4

Part Time 5

Casual 2

The Facebook posts have resulted in a huge increase in learners achieving their licences, for example:

Key Focus AreaEducation Skills and Training



Service DeliveryEnsure Council Services support the betterment of the community while balancing statutory requirements with community and customer needs.

Service Delivery has been a focus for Break O’ Day Council in relation to Development Services Activities. The Department of Justice have commenced the development of an Online Building and Planning Portal called i-Plan and State Government Representatives have advised that the funding of the Online Portal has been secured. This will assist in the process and requirements for General Enquires and Development Applications for all Councils state wide.

Summary of Cumulative Value of Building Approvals Graph :The graph opposite clearly demonstrates the value of building approvals for the previous three financial years. The significant contributions to this data include:

• Price rises in construction materials,• Increase in commercial development in Break O Day, and• The number of approvals issued.

The high values reported in the 2017-2018 financial year

include some large commercial projects such as the new St Helens Waterfront Holiday Park (Stieglitz) and the new St Helens Hospital.


Summary of Cumulative Number of Building Approvals Graph:

The graph opposite illustrates a fairly consistent number of approvals issued for the three financial years reported. The previous two financial years’ approval statistics have been heavily impacted by the new Building Act 2016 which was introduced on 1 January 2017. The new legislation has provided an expansion of small building projects being exempt from requiring building or plumbing approval and this has had a direct impact on the number of approvals issued.

Key Focus AreaService Delivery

Activities: 1Some Disruption: 100%


St Helens Wharf. Photo credit, Tourism Tasmania


Corporate ActivitiesLocal Government ReformLocal Government is always under increasing financial pressure and as such have been collectively examining ways in which resources can be shared to reduce financial cost and ensure a more efficient way of working. An alliance of northern region Councils are working on specific projects such as:

• The development of a Regional Road sealing tender process which is being explored with seven Councils interested in a combined tender approach. BODC is leading this development of the information and the process.• EOI’s for Legal Service procurements narrowed to preferred supplier and negotiation of arrangements is close to completion. Draft Agreement for services is being prepared.• A proposal to progress the Shared Services working groups has been finalised with a focus on ensuring that the Shared IT Services project is delivering the outcomes we are looking for and not just building capacity in the participants

Financial SustainabilityBreak O’Day has an ongoing focus on financial sustainability. At a management/operational level, this means:• Seeking to identify efficiencies in service delivery, and• Seeking to identify operational cost savings or opportunities to generate revenue• Seeking grant funds to undertake projects which have been identified as Council priority activities

Council also seeks to identify opportunities for improvements in environmental sustainability.

Operational ReviewsThe savings target of $50,000 was not reached this year with savings totalling $14,400 being secured. We have made very substantial savings in the previous 3 years and this is becoming more difficult which means the focus will need to change.• Cleaning contract savings achieved through indexation waiving $3,400• Solar power savings associated with the Council Depot installation are estimated at $3,500 per annum. This will increase in the next year as savings from the latest solar panel installations are realised.• Reviewed mobile phone packages and changing land line

phone provider including converting more land lines from ISDN to SIP. Mobile phone changes is realising $3,500 per annum. Savings on land lines seems to be approximately $4,000 per annum.

On a positive note we have been able to achieve substantial ‘one off’ savings in Capital Works projects such as the annual Road resealing Tender and the Fingal Streetscape which have a positive impact on the financial position of Council.

In terms of environmental sustainability, photocopy/printing paper was trialled with no wrapping paper. This trial was considered successful and further copy paper purchases of this type commenced.

In 2018/2019, the operational efficiency target was for 500 staff hours yearly, ongoing. A work process change in agenda formatting achieved a saving of approximately 50 hours. The target was raised regularly as an agenda item at management team meetings.

With respect to seeking grant funds, Council achieved a success rate of 75%, and, grant funds of $125,000 were secured which was 50% of the target.


Grant Funding The focus on grant funding continued through the year with a success rate of 86% being achieved and a total of $122,678 being secured through competitive application processes.

In addition to this an additional $3.0 MILLION was secured through the restricted Community Development Grant Program for the following works: • Old Tasmanian Hotel Upgrade (Fingal) $500,000• St Marys Flood Mitigation Works $400,000• Georges Bay Foreshore Multi-User Track $2.1MILLION

A further $1Million was secured as Grant Funding through the Drought Communities Program which is funding a range of projects in the Fingal Valley.

Application Title Funding Source Amount Sought StatusTriple J One Night Stand Events Tasmania $35,000.00 SuccessfulThe Gardens Road & Lyall Road Intersection and Approaches

2018 Black Spot Funding Program - Australian Government

$200,000.00 Unsuccessful

2018 - 2019 26TEN Community Grant Libraries Tasmania $45,454.55 SuccessfulNew Vehicle - Hyundai i30 Go Learner Driver Mentor Program -

Department of State Growth$20,000.00 Successful

ScamJam Youth Week Tasmania Grants Program 2019 - Department of Communities Tasmania

$2,000.00 Successful

Get In 2 Gear Learner Driver Mentor Program 2019 - 2020, Department of State Growth

$19,924.00 Successful

International Womens Day Department of Communities Tasmania

$300.00 Successful

The Gardens Road & Lyall Road Intersection and Approaches

2019 Black Spot Funding Programme - Australian Government

$200,000.00 Pending


Legislated Requirements

Contributions and RequirementsOrganisation / Group Project Amount

receivedCornwall Community Development Group Inc.

Heritage Signage in Minors Wall and Soldiers Walk areas

$3,322.00

East Coast Swans Football Club

Purchase of Dishwasher, Ceramic top stove, plastic container ware and initial installation & fitting

$3,500.00

Falmouth Community Centre Upgrade of Tennis Court $5,718.60

Fingal Neighbourhood House Reticulated Watering System $2,000.00

St Helens Neighbourhood House

Free2Be Project $5,200.00

Hub 4 Health Display board for the Active 4 Life Gym in St Marys

$585.00

Scamander Surf Lifesaving Club

Disabled Toilet $500.00

St Helens-St Marys RSL Sub Branch Inc.

Employing a Professional Painter to paint the mural on the southern wall of the Memorial Hall, St Helens & Upgrade anti-graffiti protection

$4,000.00

St Helens Hospital Auxiliary Purchase of Shipping Container for St Marys Recycling Centre

$3,000.00

St Helens Point Progress Association

Sign for advertising bi-monthly meetings $123.00

St Marys Pacing Club Renew carpet in Members Room $2,816.00

St Marys Pacing Club Renew carpet in Members Room $2,816.00

Wildcare Friends of Larapuna Coast

$1,650.00

Ansons Bay Progress Associ-ation

Battery and 2 set of Pads for Community Defibrillator

$514.75

East Coast Masters Golf Tournament

Scamander River Golf Club 1,500.00

Annual Sponsorship 2018 - 2019

The Portland Endurance Club Inc. 500

Annual Sponsorship 2018- 2019

St Helens Marine Rescue 3,000.00

Annual Funding for Directory 2018 -2019

Business Enterprise Centre 2,000.00

Council Annual Funding 2018-2019

Greater Esk Tourism 2,500.00

Council Support 10/16.14.2.240

Business Enterprise Centre 25,454.54


2018- 2019 Annual Sponsorship

Fingal Valley Festival 2,000.00

Annual Contribution to BOD SES Unit

SES 17,000.00

Annual Sponsorship 2018- 2019

St Helens Girl Guides – Sangaree $2,500.00

2018-2019 Council Contribu-tion Sponsorship

St Helens Athletics Club 2,500.00

2018 Annual School Prizes Monies

St Helens District High School 1,000.00

2019 Bay of Fires Winter Arts Festival

Bay Of Fires Arts Association 14,000.00

Annual Contribution 2018- 2019

St Helens Ministers Fraternal 1,600.00

Annual contribution 2018-2019

Triathlon 2,000.00

2018-2019 Council Support Woodchopping event 2,000.00

2018-2019 Council Support St Helens Surf Angling Club 1,000.00

2018- 2019 Council Support St Helens Game Fishing Club 2,000.00

2018-2019 Event Council Support

St Marys Community Car and Bike Show 2,000.00

2018-2019 Suicide Golf Day 1,000.00

Golf Day 1,000.00


Rates and Charges• Rates and Charges written off for the period: $16,719• Rate remissions/donations provided by Council: $65,097• Pensioner Rebates funded by State Government: $422,843.

Donation of Land StatementSection 72(1)(da) of the Local Government Act 1993 requires Council to report on details of any land donated by Council during the year.

No donations were made during the 2018-2019 Financial Year.

Enterprise Power StatementUnder section 72 (1)(ca) of the Local Government Act 1993 the council is required to report on exercising of enterprise powers relating to the formation and operation of corporations, trusts, partnerships or other bodies (section 21).

The Council is an initial member and shareholder of Northern Tasmanian Development Corporation Ltd(NTDC). NTDC is a not-for-profit public company limited by guarantee. The primary objectives of the NTDC are to:

a) provide pro-active, engaged and strategic regionaleconomic leadership;b) consolidate an agreed vision for the development, sustainability and prosperity of the geographic region that the Organisation’s Members encompass;c) and implement a strategic economic action plan based on the Northern Regional Futures Plan framework or similar; and.d) to provide effective representation and advocacy to State and Federal Government and other stakeholders.

The NTDC is currently engaged in a number of initiatives including the development of the Regional Economic Development Plan. This plan focuses on 6 key themes: Industry development, investment transaction, population growth, place-making, innovation and culture, and human capacity.

It is considered that Council, the Municipality and rate payers generally, will benefit from the investment in NTDC. The organisation will effect direct and material economic, employment, and investment outcomes, and

contribute indirectly to social and community benefits as a consequence of NTDC achieving the objectives that it

will be set up to achieve.Council’s shareholding is based on annual funding contributions calculated using a formula based on municipality population. Council’s annual membership fee for 2018-2019 was $26,808.10 (2017-2018 $26,257).

Code of Conduct ComplaintsDuring the 2018-2019 Financial Year there were two (2) Code of Conduct complaints received and referred to the Local Government Division. One complaint was withdrawn and the other complaint was dismissed either wholly or in part and the financial cost incurred by Council was $62.70.

Right to InformationCouncil received four requests for information under the Right to Information Act 2009.

Public Interest Disclosure StatementsCurrent public interest disclosure procedures are available in Council’s Policy LG30 – Public Interest Disclosure which can be viewed or downloaded from Council’s website, under My Council, Policies.


Disclosures during 2017 - 2018:The number and types of disclosures made to Break O’Day Council during the year and the number of those disclosures that the Council determined to be public interest disclosures – Nil

The number of disclosures determined by Break O’Day Council to be public interest disclosures that it investigated during the year - Nil

The number and types of disclosed matters referred toBreak O’Day Council during the year by the Ombudsman- Nil

The number and types of disclosed matters referred during the year by Break O’Day Council to the Ombudsman to investigate - Nil

The number and types of investigations of disclosed matters taken over by the Ombudsman from Break O’Day Council during the year - Nil

The number and types of disclosed matters that Break O’Day Council has decided not to investigate during the year – NilThe number and types of disclosed matters that were

substantiated on investigation and the action taken on completion of the investigation - Nil

Any recommendations of the Ombudsman under this Actthat relate to Break O’Day Council – Nil

Financial Assistance Grants to Local GovernmentBreak O’Day Council receives approximately $2.95 million in Financial Assistance Grants (FAG’s) each financial year. This is of vital importance to Council and our community because:• It is a significant source of funds; and• Unlike many other grants and subsidies, it is “untied”, that is, Council has complete flexibility to use these funds to achieve identified priority outcomes

Council utilises these funds in many ways to protect and maintain assets and infrastructure within the community:• Capital and major maintenance works on Council owned/managed built facilities, eg halls, toilet blocks, BBQ facilities, etc.•Undertake road and street upgrades, streetscape works, footpaths, etc in townships.

• Bridge replacement programs.• Natural Resource Management and community development activities, and more.

Remuneration StatementThe following table provides the remuneration for those positions designated by Council as senior positions as required under the Local Government Act 1993. The positions of General Manager, Manager Corporate, Services, Works Manager, Manager Community Services, Human Resources Manager and Building Services, Coordinator, have all been defined as senior positions by Break O’Day Council.

The Remuneration Band Positions Number $80,000 - $100,000 7$101,000 - $120,000 3$121,000 - $140,000 -$141,000 - $160,000 -$161,000 - $180,000 -$181,000 - $200,000 1


Description Period of Contract Value Ex. GST Name Address

Parnella Stormwater – Stage 2 – Catchment 4 – 030\001\107\

August 2018 – Novem-ber 2018

$584,073 Civilscape Contracting Tasmania

Ridgley, Tas

2018/2019 Bituminous Surfacing Program – 030\001\086\

Completed by December 2018

$237,635 Crossroads Civil Contracting

Rocherlea, Tas

2018/2019 Bridge Replacement Package – 030\001\109

Completed by April 2019

$372,600 BridgePro Engineering Latrobe, Tas

St Helens Mountain Bike Trail Net-work – 030\001\106

$2,840,300 World Trail Pty Ltd Cairns, Qld

Mountain Bike Trails – Brand and Marketing Strategy Development – 030\002\010\

Completed by June 2020

$87,650 Kingthing Marketing Launceston, Tas

Parnella Stormwater – Stage 2 – Catchment 2 – 030\001\110\

October 2018 – March 2019

$454,282 Civilscape Contracting Tasmania

Ridgley, Tas

St Helens Mountain Bike Trail Network – Town Link Boardwalk Platforms – 030\001\112\

$240,709 AJR Construct Pty Ltd Don, Tas

Stormwater Modelling for Break O’Day Municipality – 030\001\113\

February 2019 – April 2019

$69,885 Water Technology Pty Ltd

Notting Hill, Vic

Contracts and TendersThe following contracts/tenders were awarded during 2017- 2018 with a value greater than $50,000.


Public Health StatementBreak O’Day’s commitment to maintaining public health protection is highlighted in the Strategic Plan within the Community Goal – To strengthen our sense of community and lifestyle through opportunities for people to connect and feel valued.

Strategy 4 – Foster a range of community facilities and programs which strengthen the capacity, wellbeing and cultural identity of our community.

Responsibility for carrying out the legislative requirements of the Public Health Act 1997 and the Food Act 2003 lies with the Environmental Services Team. This team comprises of one EHO working 0.5 FTE and one Natural Resources Management Officer working 0.6 FTE.

Functions carried out under the Public Health Act 1997

Recreational water qualityCouncil monitors six beaches for compliance with the Public Health Act 1997 and the Recreational Water Quality Guidelines 2007.

Type of sampling conducted: Bacteriological – indicator organisms Entrecocci/100ml .

Sampling Details Sampling was conducted once a month from December 2018 to January 2019.

Results of the water sampling are below:

ImmunisationsPrograms were conducted for children in Grade 7, in addition to any catch-Under required by the Department of Health and Human Services.

In 2018/2019 a total of 173 children were vaccinated and a total of 175 vaccines administered.

Public Health Risk ActivitiesTwo tattoo premises and body piercing premises and operators registrations.Place of assemblyThree permits issued, for the One Night Stand and Wheels, Wine & Dine and One Night Stand After Party.

Private burial Two permits issued.

Public Health, Environmental Monitoring and Reporting

BEACH 11/12/2018 21/01/2019 18/02/2019 19/03/2019Grants Lagoon <10 <10 10 <10Beauty Bay <10 20 <10 <10Wrinklers Lagoon 145 <10 <10 <10Scamander River <10 <10 <10 10Henderson Lagoon 10 <10 31 <10Yarmouth Creek 84 <10 201 20


Functions Carried Out Under the Food Act 2003

Permanent food business registered – 97Mobile food businesses – 13Food stalls – 17Food business complaints – 1 investigation

Food business plans assessments and occupancy – form 49 = 4 reports, form 50 reports = 4 reports

Food handling training – 2 sessions

Nuisance (Smoke & Noise)Under the authorisation of the Environmental Management Pollution Control Act 1994, Local Government Act 1993 and the Caravan By-Law, the EHO investigated and resolved numerous complaints about noise relating to amplified music, motorbikes, heat pumps and roosters. Numerous complaints with smoke emissions were also dealt with informally.

Caravan By-law235 licences were issued.

Onsite Wastewater ComplianceAll residential and commercial developments that require onsite wastewater systems were assessed for compliance against the Australian/New Zealand Standards AS 1547:2012 and plumbing consent provided. Also provided was planning advice to comply with the code requirements of the Break O’Day Planning Scheme 2013.

Any instances of on-site wastewater system failures were investigated and resolved through negotiation.


Financial Snapshots

The following financial snap-shots have been taken directly from the financial statements following.

Income $

Rates and Charges 9,315,205

Statutory Fees and Fines 128,841

User Fees 854,541

Grants 3,063,360

Contributions - Cash 77,758

Interest 351,306

Investment revenue from TasWater 361,493

Capital Income -grants received specifically for new or upgraded assets

1,719,523

Other 160,786

Income

Rates and Charges

Statutory Fees and Fines

User Fees

Grants

Contributions - Cash

Interest

Investment revenue from TasWater

Capital Income -grants received specifically fornew or upgraded assets

Other


Expenses $

Employee Benefits 4,306,263

Materials and Services 3,934,702

Impairment of receivables 12,611

Depreciation and amortisation 3,441,977

Finance Costs 338,256

Fire levy 344,578

Light and Power 142,989

Community Support and donations 118,911

Other expenses 499,273

Expenses

Employee Benefits

Materials and Services

Impairment of receivables

Depreciationand amortisation

Finance Costs

Fire levy

Light and Power

Community Support and donations

Other expenses


Expenses by function $

Government Administration 675,467

Roads, Streets and bridges 4,124,567

Drainage 455,282

Waste Management 1,902,935

Environmental Health and Management 296,968

Planning Services 558,119

Building Control 242,380

Community Amenities 494,845

Community Services 559,084

Recreation facilities 720,615

Economic Development 315,020

Other including unattributable administration and corporate activities

2,769,056

Expenses by Function

Government Adinistration

Roads, Streets and bridges

Drainage

Waste Management

Environemtnal Health andManagement

Planning Services

Building Control

Community Amenities

Community Services

…1

of 4

Inde

pend

ent A

udito

r’s R

epor

t To

the

Coun

cillo

rs o

f Bre

ak O

’Day

Cou

ncil

Re

port

on

the

Audi

t of t

he F

inan

cial

Rep

ort

Opi

nion

I h

ave

audi

ted

the

finan

cial

repo

rt o

f Bre

ak O

’Day

Cou

ncil

(Cou

ncil)

, whi

ch co

mpr

ises t

he st

atem

ent

of fi

nanc

ial p

ositi

on a

s at 3

0 Ju

ne 2

019

and

stat

emen

ts o

f com

preh

ensiv

e in

com

e, ch

ange

s in

equi

ty

and

cash

flow

s fo

r the

yea

r the

n en

ded,

not

es to

the

finan

cial

sta

tem

ents

, inc

ludi

ng a

sum

mar

y of

sig

nific

ant

acco

untin

g po

licie

s, o

ther

exp

lana

tory

not

es a

nd t

he s

tate

men

t of

cer

tific

atio

n by

the

Ge

nera

l Man

ager

. In

my

opin

ion

the

acco

mpa

nyin

g fin

anci

al re

port

:

(a)

pres

ents

fairl

y, in

all

mat

eria

l res

pect

s, Co

unci

l’s fi

nanc

ial p

ositi

on a

s at 3

0 Ju

ne 2

019

and

its

finan

cial

per

form

ance

and

its c

ash

flow

s for

the

year

then

end

ed

(b) i

s in

acco

rdan

ce w

ith th

e Lo

cal G

over

nmen

t Act

199

3 an

d Au

stra

lian

Acco

untin

g St

anda

rds.

Basi

s for

Opi

nion

I c

ondu

cted

the

audi

t in

acco

rdan

ce w

ith A

ustr

alia

n Au

ditin

g St

anda

rds.

My

resp

onsib

ilitie

s un

der

thos

e st

anda

rds a

re fu

rthe

r des

crib

ed in

the

Audi

tor’s

Res

pons

ibili

ties f

or th

e Au

dit o

f the

Fin

anci

al

Repo

rt s

ectio

n of

my

repo

rt.

I am

ind

epen

dent

of

Coun

cil

in a

ccor

danc

e w

ith t

he e

thic

al

requ

irem

ents

of t

he A

ccou

ntin

g Pr

ofes

siona

l and

Eth

ical

Sta

ndar

ds B

oard

’s AP

ES 1

10 C

ode

of E

thic

s fo

r Pr

ofes

siona

l Acc

ount

ants

(th

e Co

de)

that

are

rel

evan

t to

my

audi

t of

the

fin

anci

al r

epor

t in

Au

stra

lia. I

hav

e al

so fu

lfille

d m

y ot

her e

thic

al re

spon

sibili

ties i

n ac

cord

ance

with

the

Code

. Th

e Au

dit

Act

2008

fur

ther

pro

mot

es t

he i

ndep

ende

nce

of t

he A

udito

r-Ge

nera

l. Th

e Au

dito

r-Ge

nera

l is th

e au

dito

r of a

ll Ta

sman

ian

publ

ic se

ctor

ent

ities

and

can

only

be

rem

oved

by P

arlia

men

t.

The

Audi

tor-

Gene

ral m

ay c

ondu

ct a

n au

dit i

n an

y w

ay c

onsid

ered

app

ropr

iate

and

is n

ot su

bjec

t to

dire

ctio

n by

any

per

son

abou

t th

e w

ay in

whi

ch a

udit

pow

ers

are

to b

e ex

erci

sed.

The

Aud

itor-

Gene

ral h

as fo

r the

pur

pose

s of c

ondu

ctin

g an

aud

it, a

cces

s to

all d

ocum

ents

and

pro

pert

y an

d ca

n re

port

to P

arlia

men

t mat

ters

whi

ch in

the

Audi

tor-

Gene

ral’s

opi

nion

are

sign

ifica

nt.

My

audi

t res

pons

ibili

ty d

oes

not e

xten

d to

the

budg

et fi

gure

s in

clud

ed in

the

finan

cial

repo

rt a

nd

the

asse

t re

new

al f

undi

ng r

atio

disc

lose

d in

not

e 42

(f) t

o th

e fin

anci

al r

epor

t an

d ac

cord

ingl

y, I

expr

ess

no o

pini

on o

n th

em.

Furt

herm

ore,

I e

xpre

ss n

o op

inio

n on

the

Gen

eral

Man

ager

’s de

term

inat

ion

that

Cou

ncil

did

not

have

any

Sig

nific

ant

Busin

ess

Activ

ities

for

inc

lusio

n in

the

fin

anci

al re

port

as r

equi

red

by S

ectio

n 84

(2)(d

a) o

f the

Loc

al G

over

nmen

t Act

199

3.

…2

of 4

I bel

ieve

that

the

audi

t evi

denc

e I h

ave

obta

ined

is su

ffici

ent a

nd a

ppro

pria

te to

pro

vide

a b

asis

for

my

opin

ion.

Ke

y Au

dit M

atte

rs

Key

audi

t mat

ters

are

thos

e m

atte

rs th

at, i

n m

y pr

ofes

siona

l jud

gem

ent,

wer

e of

mos

t sig

nific

ance

in

my

audi

t of

the

fin

anci

al r

epor

t of

the

cur

rent

per

iod.

The

se m

atte

rs w

ere

addr

esse

d in

the

co

ntex

t of m

y au

dit o

f the

fina

ncia

l rep

ort a

s a w

hole

, and

in fo

rmin

g m

y op

inio

n th

ereo

n, a

nd I

do

not p

rovi

de a

sepa

rate

opi

nion

on

thes

e m

atte

rs.

Why

this

mat

ter i

s con

side

red

to b

e on

e of

the

mos

t sig

nific

ant m

atte

rs in

the

audi

t Au

dit

proc

edur

es

to

addr

ess

the

mat

ter

incl

uded

Pr

oper

ty a

nd in

fras

truc

ture

ass

ets R

efer

to n

ote

17, 2

5 an

d 43

At 3

0 Ju

ne 2

019

Coun

cil’s

ass

ets i

nclu

ded

land

, bu

ildin

gs a

nd i

nfra

stru

ctur

e as

sets

inc

ludi

ng

road

s, b

ridge

s an

d dr

aina

ge m

easu

red

at fa

ir va

lues

tot

allin

g $1

31.6

m.

The

fair

valu

es o

f la

nd

and

build

ings

ar

e de

rived

fr

om

obse

rvab

le m

arke

t in

form

atio

n w

hile

the

fair

valu

es o

f in

fras

truc

ture

ass

ets

are

base

d on

cu

rren

t w

ritte

n do

wn

repl

acem

ent

cost

. Co

unci

l und

erta

kes

form

al r

eval

uatio

ns o

n a

regu

lar

basis

to

ensu

re v

alua

tions

rep

rese

nt

fair

valu

e.

In 2

018-

19,

Coun

cil

reva

lued

its

lan

d an

d bu

ildin

gs (

excl

udin

g he

ritag

e bu

ildin

gs)

usin

g m

arke

t va

lues

pro

vide

d by

an

inde

pend

ent

expe

rt

and

drai

nage

as

sets

us

ing

curr

ent

repl

acem

ent

cost

s de

term

ined

by

Coun

cil’s

in

tern

al e

xper

t. T

he v

alua

tions

are

hig

hly

depe

nden

t up

on a

ran

ge o

f as

sum

ptio

ns,

incl

udin

g es

timat

ed u

nit r

ates

.

The

calc

ulat

ion

of

depr

ecia

tion

requ

ires

estim

atio

n of

ass

et u

sefu

l liv

es, w

hich

invo

lves

a

high

de

gree

of

su

bjec

tivity

. Ch

ange

s in

as

sum

ptio

ns

and

depr

ecia

tion

polic

ies

can

signi

fican

tly im

pact

the

depr

ecia

tion

char

ged.

Capi

tal p

aym

ents

in 2

018–

19 t

otal

led

$7.2

m

on

a nu

mbe

r of

sig

nific

ant

prog

ram

s to

up

grad

e an

d m

aint

ain

asse

ts.

Capi

tal p

roje

cts

can

cont

ain

a co

mbi

natio

n of

enh

ance

men

t an

d m

aint

enan

ce

activ

ity

whi

ch

are

not

dist

inct

and

the

refo

re t

he a

lloca

tion

of c

osts

• As

sess

ing

the

scop

e,

expe

rtise

an

d in

depe

nden

ce o

f exp

erts

invo

lved

in th

e va

luat

ions

.

• Ev

alua

ting

the

appr

opria

tene

ss o

f th

e va

luat

ion

met

hodo

logy

ap

plie

d to

de

term

ine

the

fair

valu

es.

• As

sess

ing

assu

mpt

ions

and

oth

er k

ey

inpu

ts in

the

valu

atio

n m

odel

s.

• Te

stin

g,

on

a sa

mpl

e ba

sis,

the

mat

hem

atic

al a

ccur

acy

of th

e va

luat

ion

mod

el’s

cal

cula

tions

.

• Ev

alua

ting

man

agem

ent’s

as

sess

men

t of

the

usef

ul li

ves.

• Pe

rfor

min

g su

bsta

ntiv

e an

alyt

ical

pr

oced

ures

on

depr

ecia

tion

expe

nses

.

• Te

stin

g, o

n a

sam

ple

basis

, sig

nific

ant

expe

nditu

re o

n m

aint

enan

ce a

nd ca

pita

l w

orks

to

co

rrob

orat

e ap

prop

riate

tr

eatm

ent.

• Te

stin

g, o

n a

sam

ple

basis

, cap

ital w

ork-

in-p

rogr

ess

to

ensu

re

that

ac

tive

proj

ects

will

res

ult

in u

sabl

e as

sets

and

th

at

asse

ts

com

miss

ione

d ar

e tr

ansf

erre

d in

a ti

mel

y m

anne

r.

• Ev

alua

ting

the

adeq

uacy

of

disc

losu

res

mad

e in

the

fin

anci

al r

epor

t, in

clud

ing

thos

e re

gard

ing

key

assu

mpt

ions

use

d.

…3

of 4

Why

this

mat

ter i

s con

side

red

to b

e on

e of

the

mos

t sig

nific

ant m

atte

rs in

the

audi

t Au

dit

proc

edur

es

to

addr

ess

the

mat

ter

incl

uded

be

twee

n ca

pita

l and

ope

ratin

g ex

pend

iture

is

inhe

rent

ly ju

dgem

enta

l.

Resp

onsi

bilit

ies o

f the

Gen

eral

Man

ager

for t

he F

inan

cial

Rep

ort

The

Gene

ral M

anag

er is

resp

onsib

le fo

r the

pre

para

tion

and

fair

pres

enta

tion

of th

e fin

anci

al re

port

in

acc

orda

nce

with

Aus

tral

ian

Acco

untin

g St

anda

rds

and

the

Loca

l Gov

ernm

ent

Act

1993

and

for

such

inte

rnal

cont

rol a

s det

erm

ined

nec

essa

ry to

ena

ble

the

prep

arat

ion

of th

e fin

anci

al re

port

that

is

free

from

mat

eria

l miss

tate

men

t, w

heth

er d

ue to

frau

d or

err

or.

In p

repa

ring

the

finan

cial

repo

rt, t

he G

ener

al M

anag

er is

resp

onsib

le fo

r ass

essin

g Co

unci

l’s a

bilit

y to

cont

inue

as a

goi

ng co

ncer

n, d

isclo

sing,

as a

pplic

able

, mat

ters

rela

ted

to g

oing

conc

ern

and

usin

g th

e go

ing

conc

ern

basis

of a

ccou

ntin

g un

less

Cou

ncil

is to

be

diss

olve

d by

an

Act o

f Par

liam

ent o

r th

e Co

unci

llors

inte

nd to

cea

se o

pera

tions

, or h

ave

no re

alist

ic a

ltern

ativ

e bu

t to

do so

. Au

dito

r’s R

espo

nsib

ilitie

s for

the

Audi

t of t

he F

inan

cial

Rep

ort

My

obje

ctiv

es a

re to

obt

ain

reas

onab

le a

ssur

ance

abo

ut w

heth

er th

e fin

anci

al re

port

as

a w

hole

is

free

from

mat

eria

l miss

tate

men

t, w

heth

er d

ue to

frau

d or

err

or, a

nd to

issu

e an

aud

itor’s

rep

ort

that

incl

udes

my

opin

ion.

Rea

sona

ble

assu

ranc

e is

a hi

gh le

vel o

f ass

uran

ce, b

ut is

not

a g

uara

ntee

th

at a

n au

dit c

ondu

cted

in a

ccor

danc

e w

ith th

e Au

stra

lian

Audi

ting

Stan

dard

s w

ill a

lway

s de

tect

a

mat

eria

l m

issta

tem

ent

whe

n it

exist

s.

Miss

tate

men

ts c

an a

rise

from

fra

ud o

r er

ror

and

are

cons

ider

ed m

ater

ial

if, i

ndiv

idua

lly o

r in

the

agg

rega

te,

they

cou

ld r

easo

nabl

y be

exp

ecte

d to

in

fluen

ce th

e ec

onom

ic d

ecisi

ons o

f use

rs ta

ken

on th

e ba

sis o

f thi

s fin

anci

al re

port

. As

par

t of

an

audi

t in

acc

orda

nce

with

the

Aus

tral

ian

Audi

ting

Stan

dard

s, I e

xerc

ise p

rofe

ssio

nal

judg

emen

t and

mai

ntai

n pr

ofes

siona

l sce

ptic

ism th

roug

hout

the

audi

t. I

also

:

• Id

entif

y an

d as

sess

the

risks

of m

ater

ial m

issta

tem

ent o

f the

fina

ncia

l rep

ort,

whe

ther

due

to

frau

d or

err

or, d

esig

n an

d pe

rfor

m a

udit

proc

edur

es re

spon

sive

to th

ose

risks

, and

obt

ain

audi

t evi

denc

e th

at is

suf

ficie

nt a

nd a

ppro

pria

te to

pro

vide

a b

asis

for m

y op

inio

n. T

he ri

sk

of n

ot d

etec

ting

a m

ater

ial m

issta

tem

ent r

esul

ting

from

frau

d is

high

er th

an fo

r one

resu

lting

fr

om

erro

r, as

fr

aud

may

in

volv

e co

llusio

n,

forg

ery,

in

tent

iona

l om

issio

ns,

misr

epre

sent

atio

ns, o

r the

ove

rrid

e of

inte

rnal

con

trol

.

• O

btai

n an

und

erst

andi

ng o

f int

erna

l con

trol

rel

evan

t to

the

aud

it in

ord

er t

o de

sign

audi

t pr

oced

ures

that

are

app

ropr

iate

in th

e ci

rcum

stan

ces,

but

not

for t

he p

urpo

se o

f exp

ress

ing

an o

pini

on o

n th

e ef

fect

iven

ess o

f Cou

ncil’

s int

erna

l con

trol

.

• Ev

alua

te t

he a

ppro

pria

tene

ss o

f ac

coun

ting

polic

ies

used

and

the

rea

sona

blen

ess

of

acco

untin

g es

timat

es a

nd re

late

d di

sclo

sure

s mad

e by

the

Gene

ral M

anag

er.

• Co

nclu

de o

n th

e ap

prop

riate

ness

of t

he G

ener

al M

anag

er’s

use

of th

e go

ing

conc

ern

basis

of

acc

ount

ing

and,

bas

ed o

n th

e au

dit

evid

ence

obt

aine

d, w

heth

er a

mat

eria

l unc

erta

inty

ex

ists r

elat

ed to

eve

nts o

r con

ditio

ns th

at m

ay c

ast s

igni

fican

t dou

bt o

n th

e Co

unci

l’s a

bilit

y to

cont

inue

as a

goi

ng co

ncer

n. I

f I co

nclu

de th

at a

mat

eria

l unc

erta

inty

exi

sts,

I am

requ

ired

to d

raw

att

entio

n in

my

audi

tor’s

repo

rt to

the

rela

ted

disc

losu

res i

n th

e fin

anci

al re

port

or,

…4

of 4

if su

ch d

isclo

sure

s are

inad

equa

te, t

o m

odify

my o

pini

on. M

y con

clus

ion

is ba

sed

on th

e au

dit

evid

ence

obt

aine

d up

to

the

date

of

my

audi

tor’s

rep

ort.

How

ever

, fu

ture

eve

nts

or

cond

ition

s may

cau

se C

ounc

il to

cea

se to

con

tinue

as a

goi

ng c

once

rn.

• Ev

alua

te th

e ov

eral

l pre

sent

atio

n, st

ruct

ure

and

cont

ent o

f the

fina

ncia

l rep

ort,

incl

udin

g th

e di

sclo

sure

s, a

nd w

heth

er t

he f

inan

cial

rep

ort

repr

esen

ts t

he u

nder

lyin

g tr

ansa

ctio

ns a

nd

even

ts in

a m

anne

r tha

t ach

ieve

s fai

r pre

sent

atio

n.

I com

mun

icat

e w

ith th

e Ge

nera

l Man

ager

rega

rdin

g, a

mon

g ot

her m

atte

rs, t

he p

lann

ed s

cope

and

tim

ing

of t

he a

udit

and

signi

fican

t au

dit

findi

ngs,

incl

udin

g an

y sig

nific

ant

defic

ienc

ies

in in

tern

al

cont

rol t

hat I

iden

tify

durin

g m

y au

dit.

From

the

mat

ters

com

mun

icat

ed w

ith th

e Ge

nera

l Man

ager

, I d

eter

min

e th

ose

mat

ters

that

wer

e of

mos

t sig

nific

ance

in th

e au

dit o

f the

fina

ncia

l rep

ort o

f the

cur

rent

per

iod

and

are

ther

efor

e th

e ke

y au

dit m

atte

rs. I

des

crib

e th

ese

mat

ters

in m

y au

dito

r’s re

port

unl

ess l

aw o

r reg

ulat

ion

prec

lude

s pu

blic

disc

losu

re a

bout

the

mat

ter

or w

hen,

in e

xtre

mel

y ra

re c

ircum

stan

ces,

I de

term

ine

that

a

mat

ter s

houl

d no

t be

com

mun

icat

ed in

my

repo

rt b

ecau

se th

e ad

vers

e co

nseq

uenc

es o

f doi

ng s

o w

ould

reas

onab

ly b

e ex

pect

ed to

out

wei

gh th

e pu

blic

inte

rest

ben

efits

of s

uch

com

mun

icat

ion.

Le

igh

Fran

klin

As

sist

ant A

udito

r-G

ener

al, F

inan

cial

Aud

it Se

rvic

es

Del

egat

e of

the

Audi

tor-

Gen

eral

Ta

sman

ian

Audi

t Offi

ce

4 O

ctob

er 2

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rt

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ncil

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EPO

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nded

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June

201

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e 1

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sis

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ccou

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e 3

Use

of j

udge

men

ts a

nd e

stim

ates

6N

ote

4Fu

nctio

ns/A

ctiv

ities

of t

he C

ounc

il7

Not

e 5

Rat

es a

nd c

harg

es9

Not

e 6

Stat

utor

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es a

nd fi

nes

9N

ote

7U

ser f

ees

9N

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8G

rant

s10

Not

e 9

Con

tribu

tions

12N

ote

10In

tere

st

12N

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inco

me

12N

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12N

et g

ain/

(loss

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disp

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of p

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nfra

stru

ctur

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lant

and

equ

ipm

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13N

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vest

men

t rev

enue

from

wat

er c

orpo

ratio

n13

Not

e 14

Empl

oyee

ben

efits

13N

ote

15M

ater

ials

and

ser

vice

s14

Not

e 16

Impa

irmen

t of r

ecei

vabl

es14

Not

e 17

Dep

reci

atio

n an

d am

ortis

atio

n15

Not

e 18

Fina

nce

cost

s16

Not

e 19

Oth

er e

xpen

ses

16N

ote

20In

vest

men

t in

wat

er c

orpo

ratio

n17

Not

e 21

Cas

h an

d ca

sh e

quiv

alen

ts17

Not

e 22

Trad

e an

d ot

her r

ecei

vabl

es18

Not

e 23

Inve

ntor

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19N

ote

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ther

ass

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19N

ote

25Pr

oper

ty, i

nfra

stru

ctur

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lant

and

equ

ipm

ent

20N

ote

26Tr

ade

and

othe

r pay

able

s26

Not

e 27

Trus

t fun

ds a

nd d

epos

its26

Not

e 28

Inte

rest

bea

ring

loan

s an

d bo

rrow

ings

26N

ote

29Pr

ovis

ions

27N

ote

30R

eser

ves

29N

ote

31R

econ

cilia

tion

of c

ash

flow

s fro

m o

pera

ting

activ

ities

to s

urpl

us o

r def

icit

30N

ote

32R

econ

cilia

tion

of li

abilit

ies

aris

ing

from

fina

ncin

g ac

tiviti

es30

Not

e 33

Rec

onci

liatio

n of

cas

h an

d ca

sh e

quiv

alen

ts30

Not

e 34

Fina

ncin

g ar

rang

emen

ts30

Not

e 35

Supe

rann

uatio

n 31

Not

e 36

Com

mitm

ents

32N

ote

37Fi

nanc

ial i

nstru

men

ts38

Not

e 38

Even

ts o

ccur

ring

afte

r bal

ance

dat

e38

Not

e 39

Spec

ial c

omm

ittee

s an

d ot

her a

ctiv

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38N

ote

40R

elat

ed p

arty

tran

sact

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38N

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41O

ther

sig

nific

ant a

ccou

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s an

d pe

ndin

g ac

coun

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stan

dard

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Not

e 42

Man

agem

ent i

ndic

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Not

e 43

Fair

valu

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easu

rem

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41N

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ontin

gent

liab

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d co

ntin

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ass

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47N

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ater

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udge

t var

iatio

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Cer

tific

atio

n of

the

Fina

ncia

l Rep

ort

49

Stat

emen

t of F

inan

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Pos

ition

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emen

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hang

es in

Equ

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f Cas

h Fl

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tity

(a)

(b)

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e C

ounc

il is

to:

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vide

for h

ealth

, saf

ety

and

wel

fare

of t

he c

omm

unity

;- t

o re

pres

ent a

nd p

rom

ote

the

inte

rest

s of

the

com

mun

ity;

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vide

for t

he p

eace

, ord

er a

nd g

ood

gove

rnm

ent i

n th

e m

unic

ipal

ity.

Not

e 2

Bas

is o

f acc

ount

ing

The

Brea

kO

'Day

Cou

ncil

was

esta

blis

hed

in19

93an

dis

abo

dyco

rpor

ate

with

perp

etua

lsuc

cess

ion

and

a co

mm

on s

eal.

Cou

ncil's

mai

n of

fice

is lo

cate

d at

St H

elen

s, T

asm

ania

.

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fina

ncia

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ort h

as b

een

prep

ared

on

the

accr

ual a

nd g

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con

cern

bas

is.

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ess

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ated

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acco

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gpo

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here

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te,c

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ures

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amen

ded

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cord

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curre

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mad

e of

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mat

eria

l cha

nges

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rativ

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ents

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age

nera

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anci

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port

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ists

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com

e,Fi

nanc

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men

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gth

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cial

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ies

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Aust

ralia

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ting

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ting

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ive.

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empt

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inac

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plic

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t-for

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titie

s.

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finan

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sbe

enpr

epar

edun

der

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hist

oric

alco

stco

nven

tion,

exce

ptw

here

spec

ifica

llyst

ated

in n

otes

20,

25

and

29.

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mou

nts

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pres

ente

d in

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tralia

n do

llars

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5

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ak O

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ncil

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es to

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ncia

l Rep

ort

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nanc

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epor

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r the

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r End

ed 3

0 Ju

ne 2

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e 3

Use

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udge

men

ts a

nd e

stim

ates

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fill /

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abili

tatio

n

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ncil

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eno

assu

mpt

ions

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erni

ngth

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ture

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caus

ea

mat

eria

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ustm

ent

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eca

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gam

ount

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asse

tsan

dlia

bilit

ies

with

inth

ene

xtre

porti

ngpe

riod.

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emen

tsm

ade

byC

ounc

ilth

at h

ave

sign

ifica

nt e

ffect

s on

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finan

cial

repo

rt ar

e di

sclo

sed

in th

e re

leva

nt n

otes

as

follo

ws:

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estim

ates

and

unde

rlyin

gas

sum

ptio

nsar

ere

view

edon

anon

goin

gba

sis.

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isio

nsto

acco

untin

ges

timat

esar

ere

cogn

ised

inth

epe

riod

inw

hich

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estim

ate

isre

vise

dif

the

revi

sion

affe

cts

only

that

perio

dor

inth

epe

riod

ofth

ere

visi

onan

dfu

ture

perio

dsif

the

revi

sion

affe

cts

both

curre

ntan

dfu

ture

perio

ds.

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ined

ben

efit

supe

rann

uatio

n fu

nd o

blig

atio

ns

Assu

mpt

ions

utilis

edin

the

dete

rmin

atio

nof

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ncil’s

valu

atio

nof

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vest

men

tin

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ater

are

disc

usse

d in

not

e 20

.

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oyee

ent

itlem

ents

Fair

valu

e of

pro

perty

, pla

nt &

equ

ipm

ent

Assu

mpt

ions

and

judg

emen

tsar

eut

ilised

inde

term

inin

gth

epr

esen

tval

ueof

futu

rere

habi

litat

ion

cost

s.Th

ese

assu

mpt

ions

are

dis

cuss

ed in

not

e 29

.

Inve

stm

ent i

n w

ater

cor

pora

tion

Assu

mpt

ions

and

judg

emen

tsar

eut

ilised

inde

term

inin

gth

efa

irva

lue

ofC

ounc

il’spr

oper

ty,

plan

tan

deq

uipm

ent i

nclu

ding

use

ful l

ives

and

dep

reci

atio

n ra

tes.

The

se a

ssum

ptio

ns a

re d

iscu

ssed

in n

ote

25.

Actu

aria

lass

umpt

ions

are

utilis

edin

the

dete

rmin

atio

nof

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ncil’s

defin

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rann

uatio

nfu

ndob

ligat

ions

. The

se a

ssum

ptio

ns a

re d

iscu

ssed

in n

ote

35.

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mpt

ions

are

utilis

edin

the

dete

rmin

atio

nof

Cou

ncil’s

empl

oyee

entit

lem

ent

prov

isio

ns.

Thes

eas

sum

ptio

ns a

re d

iscu

ssed

in n

ote

29.

Inth

eap

plic

atio

nof

Aust

ralia

nAc

coun

ting

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dard

s,C

ounc

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requ

ired

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ake

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stim

ates

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assu

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abou

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and

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atar

eno

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dily

appa

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othe

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ees

timat

esan

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soci

ated

assu

mpt

ions

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base

don

hist

oric

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perie

nce

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vario

usot

her

fact

ors

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ved

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dert

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stan

ces,

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resu

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chfo

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eba

sis

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akin

g th

e ju

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ents

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ual r

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ts m

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timat

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ak O

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f the

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enue

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endi

ture

and

ass

ets

attri

buta

ble

to e

ach

func

tion

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ateg

oris

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(c) b

elow

:

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nts

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354,

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xpen

se in

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rest

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borro

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pita

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ing

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0).

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incl

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rest

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etio

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ude:

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me

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air v

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e 30

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iden

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n th

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ance

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e. A

t 30

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e 20

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old

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rest

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n Sc

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of

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pora

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s C

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n w

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cts

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ilabl

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is v

alue

d at

its

fair

valu

e de

term

ined

by

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ncil's

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rest

aga

inst

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orat

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et v

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at b

alan

ce d

ate.

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unr

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t of

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preh

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com

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an

Avai

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ir va

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yea

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fer n

ote

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clas

sifie

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is a

sset

as

an A

vaila

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finan

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stm

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t tra

ded

in a

n ac

tive

mar

ket a

nd is

onl

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nsiti

ve to

flu

ctua

tions

in th

e va

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et a

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ount

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e St

atem

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h Fl

ows,

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h an

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m th

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pora

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ote

13.

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id ra

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repr

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rge

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nst t

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teab

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rope

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at w

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prop

erty

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ext s

old.

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valu

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mpa

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reco

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n an

exp

ecte

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edit

loss

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asis

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hen

dete

rmin

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whe

ther

the

cred

it ris

k ha

s in

crea

sed

sign

ifica

ntly

sin

ce in

itial

reco

gniti

on, a

nd w

hen

estim

atin

g th

e EC

L, C

ounc

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nsid

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reas

onab

le a

nd s

uppo

rtabl

e in

form

atio

n th

at is

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vant

and

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ilabl

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t und

ue c

ost o

r effo

rt. T

his

incl

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bot

h qu

antit

ativ

e an

d qu

alita

tive

info

rmat

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and

anal

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bas

ed o

n C

ounc

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isto

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exp

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nce,

an

info

rmed

cre

dit a

sses

smen

t and

forw

ard-

look

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rmat

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ncil

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esta

blis

hed

a pr

ovis

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mat

rix to

faci

litat

e th

e im

pairm

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sses

smen

t.Fo

r rat

e de

btor

s, C

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kes

the

view

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unp

aid

rate

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pres

ent a

cha

rge

agai

nst t

he ra

teab

le p

rope

rty th

at w

ill be

reco

vere

d w

hen

the

prop

erty

is n

ext s

old

unle

ss th

ere

are

circ

umst

ance

s w

here

a p

rope

rty is

like

ly to

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unsa

leab

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on-ra

te d

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rs,

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ncil

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umpt

ions

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ass

ets

mor

e th

an 3

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ast d

ue h

ave

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gnifi

cant

incr

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in c

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k an

d th

ose

mor

e th

an 1

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ays

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likel

y be

in d

efau

lt. C

ounc

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rites

off

rece

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whe

n th

ere

is in

form

atio

n in

dica

ting

that

the

debt

or is

in s

ever

e fin

anci

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iffic

ulty

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ther

e is

no

real

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pro

spec

t of r

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w h

ave

appl

ied

whe

n re

cogn

isin

g as

sets

with

in a

n ap

plic

able

ass

et c

lass

and

unl

ess

othe

rwis

e st

ated

are

con

sist

ent w

ith th

e pr

ior y

ear:

la

nd u

nder

road

sBu

ildin

gs

24

Not

e25

Prop

erty

, pla

nt a

nd e

quip

men

t, in

fras

truc

ture

(con

t.)

Cou

ncil

reco

gnis

ed th

e va

lue

of la

nd u

nder

road

s it

cont

rols

at f

air v

alue

.

Impa

irmen

t of a

sset

s

Impa

irmen

t los

ses

are

reco

gnis

ed in

the

stat

emen

t of c

ompr

ehen

sive

inco

me

unde

r oth

er e

xpen

ses.

Rev

ersa

ls o

f im

pairm

ent l

osse

s ar

e re

cogn

ised

in th

e st

atem

ent o

f com

preh

ensi

ve in

com

e un

der o

ther

reve

nue.

Fair

valu

e va

luat

ions

are

det

erm

ined

in a

ccor

danc

e w

ith a

val

uatio

n hi

erar

chy.

Cha

nges

to th

e va

luat

ion

hier

arch

y w

ill on

ly o

ccur

if a

n ex

tern

al

chan

ge in

the

rest

rictio

ns o

r lim

itatio

ns o

f use

on

an a

sset

resu

lt in

cha

nges

to th

e pe

rmis

sibl

e or

pra

ctic

al h

ighe

st a

nd b

est u

se o

f the

ass

et.

Whe

re th

e as

sets

are

reva

lued

, the

reva

luat

ion

incr

emen

ts a

re c

redi

ted

dire

ctly

to th

e as

set r

eval

uatio

n re

serv

e ex

cept

to th

e ex

tent

that

an

incr

emen

t rev

erse

s a

prio

r yea

r dec

rem

ent f

or th

at c

lass

of a

sset

that

had

bee

n re

cogn

ised

as

an e

xpen

se in

whi

ch c

ase

the

incr

emen

t is

reco

gnis

ed a

s re

venu

e up

to th

e am

ount

of t

he e

xpen

se.

Rev

alua

tion

decr

emen

ts a

re re

cogn

ised

as

an e

xpen

se e

xcep

t whe

re p

rior i

ncre

men

ts

are

incl

uded

in th

e as

set r

eval

uatio

n su

rplu

s fo

r tha

t cla

ss o

f ass

et in

whi

ch c

ase

the

decr

emen

t is

take

n to

the

rese

rve

to th

e ex

tent

of t

he

rem

aini

ng in

crem

ents

. W

ithin

the

sam

e cl

ass

of a

sset

s, re

valu

atio

n in

crem

ents

and

dec

rem

ents

with

in th

e ye

ar a

re o

ffset

.

Acc

ount

ing

polic

y (c

ont.)

Subs

eque

nt to

the

initi

al re

cogn

ition

of a

sset

s, n

on-c

urre

nt p

hysi

cal a

sset

s, o

ther

than

pla

nt a

nd e

quip

men

t, fu

rnitu

re a

nd fi

tting

s an

d co

mpu

ters

, ar

e m

easu

red

at th

eir f

air v

alue

in a

ccor

danc

e w

ith A

ASB

116

Prop

erty

, Pla

nt &

Equ

ipm

ent

and

AASB

13

Fair

Valu

e M

easu

rem

ent.

At b

alan

ce

date

, Cou

ncil

revi

ewed

the

carry

ing

valu

e of

the

indi

vidu

al c

lass

es o

f ass

ets

mea

sure

d at

fair

valu

e to

ens

ure

that

eac

h as

set c

lass

mat

eria

lly

appr

oxim

ated

its

fair

valu

e. W

here

the

carry

ing

valu

e m

ater

ially

diff

ered

from

the

fair

valu

e at

bal

ance

dat

e th

e cl

ass

of a

sset

was

reva

lued

.

Land

und

er ro

ads

In a

dditi

on, C

ounc

il un

derta

kes

a fo

rmal

reva

luat

ion

of la

nd, b

uild

ings

, and

infra

stru

ctur

e as

sets

on

a re

gula

r bas

is t

o en

sure

val

uatio

ns re

pres

ent

fair

valu

e. T

he v

alua

tion

is p

erfo

rmed

eith

er b

y ex

perie

nced

Cou

ncil

offic

ers

or in

depe

nden

t exp

erts

.

25

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ncil

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nanc

ial R

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t

2019

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Not

e26

Trad

e an

d ot

her p

ayab

les

Trad

e pa

yabl

es87

4,18

8

44

8,72

0

Ac

crue

d ex

pens

es15

9,78

1

18

4,94

8

To

tal t

rade

and

oth

er p

ayab

les

1,03

3,96

9

633,

668

Not

e27

Trus

t fun

ds a

nd d

epos

its

Ref

unda

ble

build

ing

depo

sits

14,4

00

9,00

0

Se

ctio

n 13

7 se

izur

es14

2,17

0

14

6,12

0

R

efun

dabl

e ci

vic

faci

litie

s de

posi

ts4,

780

4,57

0

R

eten

tion

amou

nts

47,1

32

78,7

68

Oth

er re

fund

able

dep

osits

15,6

10

7,98

8

To

tal t

rust

fund

s an

d de

posi

ts22

4,09

2

24

6,44

6

Not

e28

Inte

rest

-bea

ring

loan

s an

d bo

rrow

ings

Cur

rent

Borro

win

gs -

secu

red

340,

941

326,

296

Non

-cur

rent

Borro

win

gs -

secu

red

8,

484,

374

8,82

5,31

5

Tota

l8,

825,

315

9,

151,

611

Bo

rrow

ings

are

sec

ured

ove

r Cou

ncil's

rate

s re

venu

e.

The

mat

urity

pro

file

for C

ounc

il's b

orro

win

gs is

:N

ot la

ter t

han

one

year

340,

941

326,

296

Late

r tha

n on

e ye

ar a

nd n

ot la

ter t

han

five

year

s3,

024,

096

2,

958,

493

La

ter t

han

five

year

s5,

460,

278

5,

866,

822

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tal

8,82

5,31

5

9,15

1,61

1

Acc

ount

ing

polic

y

Inte

rest

bea

ring

liabi

litie

sTh

e bo

rrow

ing

capa

city

of C

ounc

il is

lim

ited

by th

e Lo

cal G

over

nmen

t Act

199

3. In

tere

st b

earin

g lia

bilit

ies

are

initi

ally

reco

gnis

ed a

t fai

r va

lue,

net

of t

rans

actio

n co

sts

incu

rred.

Sub

sequ

ent t

o in

itial

reco

gniti

on th

ese

liabi

litie

s ar

e m

easu

red

at a

mor

tised

cos

t. A

ny

diffe

renc

e be

twee

n th

e pr

ocee

ds (n

et o

f tra

nsac

tion

cost

s) a

nd th

e re

dem

ptio

n am

ount

is re

cogn

ised

in th

e St

atem

ent o

f C

ompr

ehen

sive

Inco

me

over

the

perio

d of

the

liabi

lity

usin

g th

e ef

fect

ive

inte

rest

met

hod.

Not

es to

the

Fina

ncia

l Rep

ort

For t

he Y

ear E

nded

30

June

201

9

Amou

nts

rece

ived

as

tend

er d

epos

its a

nd re

tent

ion

amou

nts

cont

rolle

d by

Cou

ncil

are

reco

gnis

ed a

s Tr

ust f

unds

unt

il th

ey a

re

retu

rned

or f

orfe

ited.

Acc

ount

ing

polic

y

Tend

er d

epos

its

Acc

ount

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polic

y

Trad

e an

d ot

her p

ayab

les

Liab

ilitie

s ar

e re

cogn

ised

for a

mou

nts

to b

e pa

id in

the

futu

re fo

r goo

ds a

nd s

ervi

ces

prov

ided

to C

ounc

il as

at b

alan

ce d

ate

whe

ther

or

not

invo

ices

hav

e be

en re

ceiv

ed. G

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al c

redi

tors

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ecur

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ot s

ubje

ct to

inte

rest

cha

rges

and

are

nor

mal

ly s

ettle

d w

ithin

30

day

s of

invo

ice

rece

ipt.

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l re

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l

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lanc

e at

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2,31

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lanc

e at

the

end

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e fin

anci

al y

ear

438,

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egin

ning

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ear

388,

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480,

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293,

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All a

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hat f

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mon

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ser

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ss th

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ars

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it ob

ligat

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iii) S

ick

leav

e

iv) D

efin

ed b

enef

it pl

ans

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efin

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ontri

butio

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esto

ratio

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ncil

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exp

ect t

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ceiv

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rsem

ent f

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ncil

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ligat

edto

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bec

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paya

ble.

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paid

con

tribu

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are

re

cogn

ised

as

an a

sset

to th

e ex

tent

that

a c

ash

refu

nd o

r a re

duct

ion

in th

e fu

ture

pay

men

ts is

ava

ilabl

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Acc

ount

ing

polic

y

Empl

oyee

ben

efits

Liab

ilitie

s fo

r wag

es a

nd s

alar

ies,

incl

udin

g no

n-m

onet

ary

bene

fits,

ann

ual l

eave

and

acc

umul

atin

g si

ck le

ave

expe

cted

to b

e w

holly

se

ttled

with

in 1

2 m

onth

s af

ter t

he e

nd o

f the

per

iod

in w

hich

the

empl

oyee

s re

nder

the

rela

ted

serv

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are

reco

gnis

ed in

resp

ect o

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ploy

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ser

vice

s up

to th

e en

d of

the

repo

rting

per

iod

and

are

mea

sure

d at

the

amou

nts

expe

cted

to b

e pa

id w

hen

the

liabi

litie

s ar

e se

ttled

. The

liab

ility

for a

nnua

l lea

ve is

reco

gnis

ed in

the

prov

isio

n fo

r em

ploy

ee b

enef

its. A

ll ot

her s

hort-

term

em

ploy

ee b

enef

it ob

ligat

ions

are

pre

sent

ed a

s pa

yabl

es.

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liabi

lity

for l

ong

serv

ice

leav

e an

d an

nual

leav

e w

hich

is n

ot e

xpec

ted

to b

e w

holly

set

tled

with

in 1

2 m

onth

s af

ter t

he e

nd o

f the

pe

riod

in w

hich

the

empl

oyee

s re

nder

the

rela

ted

serv

ice

is re

cogn

ised

in th

e pr

ovis

ion

for e

mpl

oyee

ben

efits

and

mea

sure

d as

the

pres

ent v

alue

of e

xpec

ted

futu

re p

aym

ents

to b

e m

ade

in re

spec

t of s

ervi

ces

prov

ided

by

empl

oyee

s up

to th

e en

d of

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repo

rting

pe

riod

usin

g th

e pr

ojec

ted

unit

cred

it m

etho

d. C

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dera

tion

is g

iven

to e

xpec

ted

futu

re w

age

and

sala

ry le

vels

, exp

erie

nce

of

empl

oyee

dep

artu

res

and

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ds o

f ser

vice

. Exp

ecte

d fu

ture

pay

men

ts a

re d

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unte

d us

ing

mar

ket y

ield

s at

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end

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porti

ng

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iona

l gov

ernm

ent b

onds

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term

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as p

ossi

ble,

the

estim

ated

futu

re c

ash

outfl

ows.

The

oblig

atio

ns a

re p

rese

nted

as

curre

nt li

abilit

ies

in th

e st

atem

ent o

f fin

anci

al p

ositi

on if

the

entit

y do

es n

ot h

ave

an u

ncon

ditio

nal

right

to d

efer

set

tlem

ent f

or a

t lea

st tw

elve

mon

ths

afte

r the

repo

rting

dat

e, re

gard

less

of w

hen

the

actu

al s

ettle

men

t is

expe

cted

to

occu

r.

No

accr

ual i

s m

ade

for s

ick

leav

e as

Cou

ncil

expe

rienc

e in

dica

tes

that

, on

aver

age,

sic

k le

ave

take

n in

eac

h re

porti

ng p

erio

d is

less

th

an th

e en

title

men

t acc

ruin

g in

that

per

iod,

and

this

exp

erie

nce

is e

xpec

ted

to re

cur i

n fu

ture

repo

rting

per

iods

. Cou

ncil

does

not

m

ake

paym

ent f

or u

ntak

en s

ick

leav

e.

A lia

bilit

y or

ass

et in

resp

ect o

f def

ined

ben

efit

supe

rann

uatio

n pl

ans

wou

ld o

rdin

arily

be

reco

gnis

ed in

the

stat

emen

t of f

inan

cial

po

sitio

n, a

nd m

easu

red

as th

e pr

esen

t val

ue o

f the

def

ined

ben

efit

oblig

atio

n at

the

repo

rting

dat

e pl

us u

nrec

ogni

sed

actu

aria

l gai

ns

(less

unr

ecog

nise

d ac

tuar

ial l

osse

s) le

ss th

e fa

ir va

lue

of th

e su

pera

nnua

tion

fund

’s a

sset

s at

that

dat

e an

d an

y un

reco

gnis

ed p

ast

serv

ice

cost

. The

pre

sent

val

ue o

f the

def

ined

ben

efit

oblig

atio

n is

bas

ed o

n ex

pect

ed fu

ture

pay

men

ts w

hich

aris

e fro

m m

embe

rshi

p of

the

fund

to th

e re

porti

ng d

ate,

cal

cula

ted

annu

ally

by

inde

pend

ent a

ctua

ries

usin

g th

e pr

ojec

ted

unit

cred

it m

etho

d. C

onsi

dera

tion

is

give

n to

exp

ecte

d fu

ture

wag

e an

d sa

lary

leve

ls, e

xper

ienc

e of

em

ploy

ee d

epar

ture

s an

d pe

riods

of s

ervi

ce. H

owev

er, w

hen

this

in

form

atio

n is

not

relia

bly

avai

labl

e, C

ounc

il ac

coun

ts fo

r its

obl

igat

ions

to d

efin

ed b

enef

it pl

ans

on th

e sa

me

basi

s as

its

oblig

atio

ns to

de

fined

con

tribu

tion

plan

s i.e

as

an e

xpen

se w

hen

it be

com

es p

ayab

le.

Cou

ncil

mak

es s

uper

annu

atio

n co

ntrib

utio

ns fo

r a n

umbe

r of i

ts e

mpl

oyee

s to

the

Qua

dran

t Def

ined

Ben

efits

Fun

d, w

hich

is a

sub

fu

nd o

f the

Qua

dran

t Sup

eran

nuat

ion

Sche

me.

The

Qua

dran

t Def

ined

Ben

efits

Fun

d ha

s be

en c

lass

ified

as

a m

ulti-

empl

oyer

sp

onso

red

plan

. As

the

Fund

’s a

sset

s an

d lia

bilit

ies

are

pool

ed a

nd a

re n

ot a

lloca

ted

by e

mpl

oyer

, the

Act

uary

is u

nabl

e to

allo

cate

be

nefit

liab

ilitie

s, a

sset

s an

d co

sts

betw

een

empl

oyer

s. A

s pr

ovid

ed u

nder

par

agra

ph 3

4 of

AAS

B 11

9 Em

ploy

ee B

enef

its, C

ounc

il do

es n

ot u

se d

efin

ed b

enef

it ac

coun

ting

for t

hese

con

tribu

tions

.

28

Not

e30

Bal

ance

at

begi

nnin

g of

re

port

ing

year

Incr

emen

t (d

ecre

men

t)B

alan

ce a

t end

of

repo

rtin

g ye

ar

(a) A

sset

reva

luat

ion

rese

rve

$$

$$

2019

Prop

erty

Land

1,49

8,96

2

-

(629

,110

)

869,

852

La

nd im

prov

emen

ts16

,273

-

-

16,2

73

Bu

ildin

gs1,

120,

368

-

(1

91,7

42)

92

8,62

6

2,63

5,60

3

-

(820

,852

)

1,81

4,75

1

In

fras

truc

ture

Roa

ds12

7,78

9,39

1

-

-

127,

789,

391

Br

idge

s2,

214,

840

-

-

2,21

4,84

0

D

rain

age

12,3

85,5

25

1,

180,

257

-

13

,565

,782

14

2,38

9,75

6

1,18

0,25

7

-

143,

570,

013

Tota

l ass

et re

valu

atio

n re

serv

e14

5,02

5,35

9

1,18

0,25

7

(8

20,8

52)

14

5,38

4,76

4

2018

Prop

erty

Land

1,49

8,96

2

-

-

1,

498,

962

Land

impr

ovem

ents

16,2

73

-

-

16

,273

Build

ings

1,12

0,36

8

-

-

1,

120,

368

2,63

5,60

3

-

-

2,

635,

603

Infr

astr

uctu

reR

oads

127,

789,

391

-

-

12

7,78

9,39

1

Brid

ges

1,00

2,99

7

1,

211,

843

-

2,

214,

840

Dra

inag

e12

,385

,525

-

-

12,3

85,5

25

141,

177,

913

1,

211,

843

-

14

2,38

9,75

6

Tota

l ass

et re

valu

atio

n re

serv

e14

3,81

3,51

6

1,21

1,84

3

-

145,

025,

359

Bal

ance

at

begi

nnin

g of

re

port

ing

year

Incr

emen

t (d

ecre

men

t)B

alan

ce a

t end

of

repo

rtin

g ye

ar

(b) F

air v

alue

rese

rve

$$

$$

2019

Equi

ty In

vest

men

t ass

ets

Inve

stm

ent i

n w

ater

cor

pora

tion

(2,3

65,5

21)

4,95

4,61

0

-

2,58

9,08

9

To

tal f

air v

alue

rese

rve

(2,3

65,5

21)

4,95

4,61

0

-

2,58

9,08

9

2018

Ava

ilabl

e-fo

r-sa

le a

sset

sIn

vest

men

t in

wat

er c

orpo

ratio

n(2

,797

,537

)

43

2,01

6

-

(2

,365

,521

)

To

tal f

air v

alue

rese

rve

(2,7

97,5

37)

432,

016

-

(2,3

65,5

21)

Res

erve

s

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

tN

otes

to th

e Fi

nanc

ial R

epor

tFo

r the

Yea

r End

ed 3

0 Ju

ne 2

019

The

asse

t rev

alua

tion

rese

rve

was

est

ablis

hed

to c

aptu

re th

e m

ovem

ents

in a

sset

val

uatio

ns u

pon

the

perio

dic

reva

luat

ion

of

Cou

ncil's

ass

ets.

Cou

ncil

desi

gnat

es it

s in

vest

men

t in

Tasw

ater

as

an e

quity

inve

stm

ent a

t fai

r val

ue th

roug

h ot

her c

ompr

ehen

sive

inco

me.

Su

bseq

uent

cha

nges

in fa

ir va

lue

are

refle

cted

in th

e re

serv

e an

d w

ill no

t be

recl

assi

fied

thro

ugh

the

prof

it or

loss

whe

n de

reco

gnis

ed.

Equi

ty In

vest

men

t ass

ets

with

in th

e Fa

ir va

lue

rese

rve

wer

e pr

evio

usly

cla

ssifi

ed a

s 'A

vaila

ble-

for-s

ale

asse

ts' .

29

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

tN

otes

to th

e Fi

nanc

ial R

epor

tFo

r the

Yea

r End

ed 3

0 Ju

ne 2

019

Bal

ance

at

begi

nnin

g of

re

port

ing

year

Tran

sfer

from

ac

cum

ulat

ed

surp

lus

Tran

sfer

to a

ccum

ulat

ed

surp

lus

Bal

ance

at e

nd o

f re

port

ing

year

(c) O

ther

rese

rves

$$

$$

2019

Faci

litie

s an

d pr

oper

ties

76,9

07

2,84

3

- 79

,750

O

ther

Res

erve

s94

4,93

0

14,5

00

(568

,174

)

391,

256

To

tal O

ther

rese

rves

1,

021,

837

17

,343

(5

68,1

74)

47

1,00

6

2018

Faci

litie

s an

d pr

oper

ties

71,8

50

5,05

7

- 76

,907

O

ther

Res

erve

s62

6,35

7

318,

573

-

944,

930

To

tal O

ther

rese

rves

69

8,20

7

323,

630

-

1,02

1,83

7

2019

2018

$$

Tota

l Res

erve

s 14

8,44

4,85

9

143,

681,

675

Not

e31

Rec

onci

liatio

n of

cas

h flo

ws

from

ope

ratin

g ac

tiviti

es to

sur

plus

(def

icit)

Surp

lus/

(Def

icit)

2,74

9,79

5

3,34

3,74

8

Dep

reci

atio

n/am

ortis

atio

n3,

441,

977

3,

546,

098

(P

rofit

)/los

s on

dis

posa

l of p

rope

rty, p

lant

and

equ

ipm

ent,

infra

stru

ctur

e16

8,68

0

252,

588

C

ontri

butio

ns n

on-m

onet

ary

- (4

08,6

00)

C

apita

lgra

nts

rece

ived

spec

ifica

llyfo

rnew

or u

pgra

ded

asse

ts(1

,719

,523

)

(2,3

00,4

87)

C

hang

e in

ass

ets

and

liabi

litie

s:

Dec

reas

e/(in

crea

se) i

n tra

de a

nd o

ther

rece

ivab

les

(337

,865

)

515,

188

D

ecre

ase/

(incr

ease

) in

othe

r ass

ets

29,2

83

(12,

112)

D

ecre

ase/

(incr

ease

) in

inve

ntor

ies

(53,

533)

45

,304

In

crea

se/(d

ecre

ase)

in tr

ade

and

othe

r pay

able

s40

0,30

1

(715

,819

)

Incr

ease

/(dec

reas

e) in

pro

visi

ons

119,

656

11

8,20

2

Incr

ease

/(dec

reas

e) in

oth

er li

abilit

ies

(22,

354)

9,

689

Net

cas

h pr

ovid

ed b

y/(u

sed

in) o

pera

ting

activ

ities

4,77

6,41

7

4,39

3,79

9

Not

e32

2019

2018

$$

Bal

ance

as

at 1

Jul

y9,

151,

611

7,

963,

903

C

hang

es fr

om fi

nanc

ing

cash

flow

s:

Cas

h R

ecei

ved

- 1,

500,

000

C

ash

Rep

aym

ents

(326

,296

)

(312

,292

)

8,82

5,31

5

9,15

1,61

1

Not

e33

Rec

onci

liatio

n of

cas

h an

d ca

sh e

quiv

alen

ts20

1920

18$

$C

ash

and

cash

equ

ival

ents

(see

not

e 19

)8,

692,

180

9,

664,

903

Tota

l rec

onci

liatio

n of

cas

h an

d ca

sh e

quiv

alen

ts8,

692,

180

9,

664,

903

Not

e34

Fina

ncin

g ar

rang

emen

ts

Cre

dit C

ard

30,0

00

30,0

00

Use

d fa

cilit

ies

4,56

6

4,92

8

Unu

sed

faci

litie

s25

,434

25

,072

Secu

rity

Dep

osit

Gua

rant

ee10

0,00

0

100,

000

U

sed

Faci

lity

91,0

00

91,0

00

Unu

sed

faci

litie

s9,

000

9,

000

Bal

ance

as

at 3

0 Ju

ne

Rec

onci

liatio

n of

liab

ilitie

s ar

isin

g fr

om fi

nanc

ing

activ

ities

Liab

ilitie

s ar

isin

g fro

m fi

nanc

ing

activ

ities

are

liab

ilitie

s fo

r whi

ch c

ash

flow

s w

ere,

or f

utur

e ca

sh fl

ows

will

be, c

lass

ified

in th

e St

atem

ent o

f Cas

h Fl

ows

as c

ash

flow

s fro

m fi

nanc

ing

activ

ities

.

Oth

er re

serv

es a

re a

mou

nts

set a

side

for s

peci

fic p

urpo

ses.

The

se la

rgel

y in

clud

e gr

ants

not

yet

exp

ende

d an

d fu

nds

rece

ived

fo

r var

ious

com

mun

ity d

evel

opm

ent a

nd c

ultu

ral p

roje

cts.

Faci

litie

s an

d pr

oper

ties

rese

rve

reco

gnis

es th

ose

fund

s th

at a

re b

eing

reta

ined

for f

utur

e co

ntrib

utio

ns to

cap

ital w

orks

on

Cou

ncil

prop

ertie

s, b

uild

ings

and

recr

eatio

nal f

acilit

ies.

It in

clud

es c

ontri

butio

ns fr

om d

evel

oper

s to

war

ds e

stab

lishm

ent o

f pub

lic

open

spa

ce a

reas

.

Inte

rest

-bea

ring

loan

s an

d bo

rrow

ings

30

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

t

Not

e35

Supe

rann

uatio

n

The

finan

cial

ass

umpt

ions

use

d to

cal

cula

te th

e Ac

crue

d Be

nefit

s fo

r the

Fun

d w

ere:

nN

et In

vest

men

t Ret

urn

7.0

% p

.a.

nSa

lary

Infla

tion

4.0

% p

.a.

nPr

ice

Infla

tion

n/a

The

actu

aria

l rev

iew

con

clud

ed th

at:

n n n

As re

quire

d in

term

s of

par

agra

ph 1

48 o

f AAS

B 11

9 Em

ploy

ee B

enef

its, C

ounc

il di

sclo

ses

the

follo

win

g de

tails

:

n n n

Und

erth

eag

greg

ate

fund

ing

met

hod

offin

anci

ngth

ebe

nefit

s,th

est

abilit

yof

the

Cou

ncils

’con

tribu

tions

over

time

depe

nds

onho

wcl

osel

yth

eFu

nd’s

actu

alex

perie

nce

mat

ches

the

expe

cted

expe

rienc

e.If

the

actu

alex

perie

nce

diffe

rsfro

mth

atex

pect

ed,

the

Cou

ncils

’con

tribu

tion

rate

may

need

tobe

adju

sted

acco

rdin

gly

toen

sure

the

Fund

rem

ains

onco

urse

tow

ards

finan

cing

mem

bers

’ ben

efits

.

The

appl

icat

ion

ofFu

ndas

sets

onTa

spla

nbe

ing

wou

nd-u

pis

set

out

inR

ule

41.4

.Th

isR

ule

prov

ides

that

expe

nses

and

taxa

tion

liabi

litie

ssh

ould

have

first

call

onth

eav

aila

ble

asse

ts.A

dditi

onal

asse

tsw

illin

itial

lybe

appl

ied

fort

hebe

nefit

ofth

eth

enre

mai

ning

mem

bers

and/

orth

eirD

epen

dant

sin

such

man

nera

sth

eTr

uste

eco

nsid

ers

equi

tabl

ean

dap

prop

riate

inac

cord

ance

with

the

Appl

icab

leR

equi

rem

ents

(bro

adly

,su

pera

nnua

tion

and

taxa

tion

legi

slat

ive

requ

irem

ents

and

othe

rre

quire

men

tsas

dete

rmin

ed b

y th

e re

gula

tors

).

The

Trus

tDee

ddo

esno

tcon

tem

plat

eth

eFu

ndw

ithdr

awin

gfro

mTa

spla

n.H

owev

erit

islik

ely

that

Rul

e27

.4w

ould

beap

plie

din

this

cas

e (a

s de

taile

d ab

ove)

.

Cou

ncil

also

cont

ribut

esto

othe

rac

cum

ulat

ion

sche

mes

onbe

half

ofa

num

ber

ofem

ploy

ees;

how

ever

the

Cou

ncil

has

noon

goin

gre

spon

sibi

lity

to m

ake

good

any

def

icie

ncie

s th

at m

ay o

ccur

in th

ose

sche

mes

.

Dur

ing

the

year

Cou

ncil

mad

eth

ere

quire

dsu

pera

nnua

tion

cont

ribut

ions

for

all

elig

ible

empl

oyee

sto

anap

prop

riate

com

plyi

ngsu

pera

nnua

tion

fund

as

requ

ired

by th

e Su

pera

nnua

tion

Gua

rant

ee (A

dmin

istra

tion)

Act

199

2.

The

2017

actu

aria

lrev

iew

used

the

“agg

rega

te”

fund

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loan

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osur

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ese

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ctur

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rum

ents

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r bud

get t

o ac

tual

per

form

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gula

r bas

is; a

nd

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ncils

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sure

toliq

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risk.

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ncil's

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sure

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risk

aris

esfro

mpo

tent

ial

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ult

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eco

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ount

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nce

date

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ncil

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rally

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ted,

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is it

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to s

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oth

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ceiv

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rific

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n C

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e fo

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l fin

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t the

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e w

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ve a

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nts

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llect

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ak O

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ncil

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nanc

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nge

to th

e cu

rrent

gra

nt

arra

ngem

ents

.

Fo

r Cou

ncil

ther

e w

ill no

t be

a si

gnifi

cant

effe

ct in

the

treat

men

t of a

ll gr

ants

with

suf

ficie

ntly

spe

cific

pe

rform

ance

obl

igat

ions

whe

re th

e co

nditi

ons

have

yet

to b

e fu

lfille

d at

yea

r end

. C

ounc

il cu

rrent

ly p

rese

nts

unex

pend

ed g

rant

inco

me

rece

ived

in n

ote

8. C

ounc

il's a

sses

smen

t is

that

the

maj

ority

of t

he a

mou

nts

unex

pend

ed fo

r the

yea

r, $4

4,00

0, w

ill be

exp

ende

d in

201

9/20

.

Cou

ncil

will

appl

y th

e st

anda

rd fr

om 1

Jul

y 20

19.

Dep

endi

ng o

n th

e re

spec

tive

cont

ract

ual t

erm

s, th

e ne

w re

quire

men

ts o

f AAS

B 15

may

resu

lt in

a c

hang

e to

th

e tim

ing

of re

venu

e fro

m s

ales

of g

oods

and

ser

vice

s su

ch th

at s

ome

reve

nue

may

nee

d to

be

defe

rred

as a

lia

bilit

y to

a la

ter r

epor

ting

perio

d to

the

exte

nt th

at C

ounc

il ha

s re

ceiv

ed c

ash,

but

has

not

met

its

asso

ciat

ed

perfo

rman

ce o

blig

atio

ns, (

a pr

omis

e to

tran

sfer

a g

ood

or s

ervi

ce).

Oth

er g

rant

s pr

esen

tly re

cogn

ised

as

reve

nue

upfro

nt m

ay b

e el

igib

le to

be

reco

gnis

ed a

s re

venu

e pr

ogre

ssiv

ely

as th

e as

soci

ated

per

form

ance

obl

igat

ions

are

sat

isfie

d, b

ut o

nly

if th

e as

soci

ated

per

form

ance

ob

ligat

ions

are

enf

orce

able

and

suf

ficie

ntly

spe

cific

.

The

stan

dard

has

bee

n de

ferre

d by

AAS

B 20

16-7

Def

erra

l of A

ASB1

5 fo

r Not

-for-P

rofit

Ent

ities

, unt

il th

e 20

19-2

0 re

porti

ng p

erio

d.

Gra

nts

rece

ived

to c

onst

ruct

non

-fina

ncia

l ass

ets

cont

rolle

d by

Cou

ncil

will

be re

cogn

ised

as

a lia

bilit

y, a

nd

subs

eque

ntly

reco

gnis

ed p

rogr

essi

vely

as

reve

nue

as C

ounc

il sa

tisfie

s its

per

form

ance

obl

igat

ions

und

er th

e gr

ant.

At p

rese

nt, s

uch

gran

ts a

re re

cogn

ised

as

reve

nue

upfro

nt.

AASB

15

intro

duce

s a

five-

step

pro

cess

for r

even

ue re

cogn

ition

, with

the

core

prin

cipl

e of

the

new

sta

ndar

d be

ing

for

entit

ies

to re

cogn

ise

reve

nue

to d

epic

t the

tran

sfer

of g

oods

or s

ervi

ces

to c

usto

mer

s in

am

ount

s th

at re

flect

the

cons

ider

atio

n (th

at is

, pay

men

t) to

whi

ch th

e en

tity

expe

cts

to b

e en

title

d in

exc

hang

e fo

r tho

se g

oods

or s

ervi

ces.

Acco

untin

g po

licy

chan

ges

will

aris

e in

the

timin

g of

reve

nue

reco

gniti

on, t

reat

men

t of c

ontra

cts

cost

s an

d co

ntra

cts

whi

ch c

onta

in a

fina

ncin

g el

emen

t.

Cou

ncil

has

anal

ysed

the

new

reve

nue

reco

gniti

on re

quire

men

ts n

otin

g th

at fu

ture

impa

cts

incl

ude:

AASB

15

Rev

enue

from

Con

tract

s w

ith C

usto

mer

s

Cou

ncil

has

appl

ied

this

sta

ndar

d fro

m 1

Jul

y 20

18 u

sing

a re

trosp

ectiv

e ap

proa

ch w

ith c

umul

ativ

e ca

tch-

up.

This

doe

s no

t req

uire

Cou

ncil

to re

stat

e co

mpa

rativ

e fig

ures

, but

doe

s re

quire

the

pres

enta

tion

of b

oth

qual

itativ

e an

d qu

antit

ativ

e di

sclo

sure

s fo

r affe

cted

item

s, a

long

with

a c

orre

spon

ding

adj

ustm

ent t

o th

e op

enin

g ba

lanc

e of

Acc

umul

ated

sur

plus

es

for t

rans

ition

al e

ffect

s of

re-m

easu

rem

ent.

The

effe

ct o

f ado

ptin

g AA

SB 9

as

at 1

Jul

y 20

18 w

as c

onsi

dere

d in

sign

ifica

nt a

nd n

o ad

just

men

t was

mad

e.

Impa

irmen

t of f

inan

cial

ass

ets

The

adop

tion

of A

ASB

9 ha

s fu

ndam

enta

lly c

hang

ed C

ounc

il’s a

ccou

ntin

g fo

r im

pairm

ent l

osse

s fo

r fin

anci

al a

sset

s by

re

plac

ing

AASB

139

’s in

curre

d lo

ss a

ppro

ach,

with

a fo

rwar

d-lo

okin

g ex

pect

ed c

redi

t los

s (E

CL)

app

roac

h. A

ASB

9 re

quire

s C

ounc

il to

reco

gnis

e an

allo

wan

ce fo

r EC

Ls fo

r all

finan

cial

ass

ets

not h

eld

at fa

ir va

lue

thro

ugh

prof

it or

loss

.

Cer

tain

new

acc

ount

ing

stan

dard

s an

d in

terp

reta

tions

hav

e be

en p

ublis

hed

that

are

not

man

dato

ry fo

r 30

June

201

9 re

porti

ng p

erio

ds. C

ounc

il's a

sses

smen

t of t

he im

pact

of t

he re

leva

nt n

ew s

tand

ards

and

inte

rpre

tatio

ns is

set

out

bel

ow.

Ado

ptio

n of

new

and

am

ende

d ac

coun

ting

stan

dard

sIn

the

curre

ntye

ar,

Cou

ncil

has

adop

ted

all

ofth

ene

wan

dre

vise

dSt

anda

rds

and

Inte

rpre

tatio

nsis

sued

byth

eAu

stra

lian

Acco

untin

gSt

anda

rds

Boar

dth

atar

ere

leva

ntto

itsop

erat

ions

and

effe

ctiv

efo

rthe

curre

ntan

nual

repo

rting

perio

d. T

hese

incl

ude:

AASB

9 F

inan

cial

Inst

rum

ents

This

sta

ndar

d re

plac

es th

e ex

istin

g st

anda

rd, A

ASB1

39: F

inan

cial

Inst

rum

ents

: Rec

ogni

tion

and

Mea

sure

men

t and

re

vise

s cl

assi

ficat

ion,

mea

sure

men

t and

dis

clos

ure

of fi

nanc

ial a

sset

s an

d lia

bilit

ies.

It r

educ

es th

e nu

mbe

r of

cate

gorie

s fo

r fin

anci

al a

sset

s an

d si

mpl

ifies

the

mea

sure

men

t cho

ices

, inc

ludi

ng th

e re

mov

al o

f im

pairm

ent t

estin

g of

as

sets

mea

sure

d at

fair

valu

e. C

lass

ifica

tion

of fi

nanc

ial a

sset

s is

det

erm

ined

by

Cou

ncil's

bus

ines

s m

odel

for h

oldi

ng

the

parti

cula

r ass

et a

nd it

s co

ntra

ctua

l cas

h flo

ws.

41

Bre

ak O

'Day

Cou

ncil

Not

es to

the

Fina

ncia

l Rep

ort

2018

-201

9 Fi

nanc

ial R

epor

tFo

r the

Yea

r End

ed 3

0 Ju

ne 2

019

Not

e41

Oth

er s

igni

fican

t acc

ount

ing

polic

ies

and

pend

ing

acco

untin

g st

anda

rds

(con

t)

(ii)

(iii)

(iv)

The

amen

dmen

ts a

ddre

ss a

n ac

know

ledg

e in

cons

iste

ncy

betw

een

the

requ

irem

ents

in A

ASB1

0, a

nd th

ose

in

AASB

128

(201

1) in

dea

ling

with

the

sale

or c

ontri

butio

n of

ass

ets

betw

een

an in

vest

or a

nd it

s as

soci

ate

or jo

int v

entu

re.

The

mai

n co

nseq

uenc

e of

the

amen

dmen

ts is

that

a fu

ll ga

in o

r los

s is

reco

gnis

ed w

hen

a tra

nsac

tion

invo

lves

a

busi

ness

(whe

ther

it is

hou

sed

in a

sub

sidi

ary

or n

ot).

A pa

rtial

gai

n or

loss

is re

cogn

ised

whe

n a

trans

actio

n in

volv

es

asse

ts th

at d

o no

t con

stitu

te a

bus

ines

s, e

ven

if th

ese

asse

ts a

re h

ouse

d in

a s

ubsi

diar

y.

AASB

105

8 ap

plie

s w

hen

Cou

ncil

rece

ives

vol

unte

er s

ervi

ces

or e

nter

s in

to o

ther

tran

sact

ions

in w

hich

the

cons

ider

atio

n to

acq

uire

an

asse

t is

sign

ifica

ntly

less

than

the

fair

valu

e of

the

asse

t, an

d w

here

the

asse

t is

prin

cipa

lly

to e

nabl

e C

ounc

il to

furth

er it

s ob

ject

ives

. In

case

s w

here

Cou

ncil

ente

rs in

to o

ther

tran

sact

ions

, Cou

ncil

reco

gnis

es

and

mea

sure

s th

e as

set a

t fai

r val

ue in

acc

orda

nce

with

the

appl

icab

le A

ustra

lian

Acco

untin

g St

anda

rd (e

.g. A

ASB

116

Prop

erty

, Pla

nt a

nd E

quip

men

t).

This

sta

ndar

d ha

s be

en d

efer

red

until

the

2019

-20

repo

rting

per

iod.

AASB

105

8 su

pers

edes

all

the

inco

me

reco

gniti

on re

quire

men

ts re

latin

g to

cou

ncils

, pre

viou

sly

in A

ASB

1004

C

ontri

butio

ns. T

he ti

min

g of

inco

me

reco

gniti

on u

nder

AAS

B 10

58 d

epen

ds o

n w

heth

er a

tran

sact

ion

give

s ris

e to

a

liabi

lity

or o

ther

per

form

ance

obl

igat

ion,

or a

con

tribu

tion

by o

wne

rs, r

elat

ed to

an

asse

t (su

ch a

s ca

sh o

r ano

ther

ass

et)

rece

ived

.

The

calc

ulat

ion

of th

e le

ase

liabi

lity

will

take

into

acc

ount

app

ropr

iate

dis

coun

t rat

es, a

ssum

ptio

ns a

bout

the

leas

e te

rm,

and

incr

ease

s in

leas

e pa

ymen

ts. A

cor

resp

ondi

ng ri

ght t

o us

e as

sets

will

be re

cogn

ised

, whi

ch w

ill be

am

ortis

ed o

ver

the

term

of t

he le

ase.

Ren

t exp

ense

will

no lo

nger

be

show

n. T

he p

rofit

and

loss

impa

ct o

f the

leas

es w

ill be

thro

ugh

amor

tisat

ion

and

inte

rest

cha

rges

. In

the

Stat

emen

t of C

ash

Flow

s le

ase

paym

ents

will

be s

how

n as

cas

h flo

ws

from

fin

anci

ng a

ctiv

ities

inst

ead

of o

pera

ting

activ

ities

.

This

sta

ndar

d is

app

licab

le to

ann

ual r

epor

ting

perio

ds b

egin

ning

on

or a

fter 1

Jan

uary

201

9. C

ounc

il w

ill ap

ply

the

stan

dard

from

1 J

uly

2019

.

AASB

105

8 al

so e

ncom

pass

es n

on-c

ontra

ctua

l sta

tuto

ry in

com

e su

ch a

s ra

tes,

taxe

s an

d fin

es.

Cou

ncil

curre

ntly

re

cogn

ises

inco

me

whe

n re

ceiv

ed.

Und

er A

ASB

1058

, inc

ome

is re

cogn

ised

whe

n th

e ta

xabl

e ev

ent h

as o

ccur

red.

An

impa

ct fo

r Cou

ncil

is th

at p

repa

id ra

tes

rece

ived

prio

r to

the

begi

nnin

g of

a ra

ting

perio

d, w

ill no

w b

e re

cogn

ised

as

a fin

anci

al li

abilit

y un

til th

e co

mm

ence

men

t of t

hat r

atin

g pe

riod.

The

impa

ct to

Cou

ncil

will

be th

at re

venu

e re

cogn

ised

w

hen

rece

ived

from

Rat

es a

nd C

harg

es in

adv

ance

as

disc

lose

d in

not

e 2.

1, w

ill no

w b

e re

cord

ed a

s a

liabi

lity,

with

re

venu

e de

ferre

d un

til th

e co

mm

ence

men

t of t

he a

pplic

able

ratin

g pe

riod.

All o

ther

Aus

tralia

n ac

coun

ting

stan

dard

s an

d in

terp

reta

tions

with

futu

re e

ffect

ive

date

s ar

e ei

ther

not

app

licab

le to

C

ounc

il's a

ctiv

ities

, or h

ave

no m

ater

ial i

mpa

ct.

Less

or a

ccou

ntin

g un

der A

ASB

16 re

mai

ns la

rgel

y un

chan

ged.

For

fina

nce

leas

es, t

he le

ssor

reco

gnis

es a

rece

ivab

le

equa

l to

the

net i

nves

tmen

t in

the

leas

e. L

ease

rece

ipts

from

ope

ratin

g le

ases

are

reco

gnis

ed a

s in

com

e ei

ther

on

a st

raig

ht-li

ne b

asis

or a

noth

er s

yste

mat

ic b

asis

whe

re a

ppro

pria

te.

AASB

201

7-5

Amen

dmen

ts to

Aus

tralia

n Ac

coun

ting

Stan

dard

s –

Effe

ctiv

e D

ate

of A

men

dmen

ts to

AAS

B 10

and

AA

SB 1

28 a

nd E

dito

rial C

orre

ctio

n, a

pplic

able

to a

nnua

l rep

ortin

g pe

riods

beg

inni

ng o

n or

afte

r 1 J

anua

ry 2

022.

AASB

105

8 In

com

e of

Not

-for-P

rofit

Ent

ities

If th

e tra

nsac

tion

is a

tran

sfer

of a

fina

ncia

l ass

et to

ena

ble

Cou

ncil

to a

cqui

re o

r con

stru

ct a

reco

gnis

able

non

-fina

ncia

l as

set t

o be

con

trolle

d by

cou

ncil

(i.e.

an

in-s

ubst

ance

acq

uisi

tion

of a

non

-fina

ncia

l ass

et),

Cou

ncil

reco

gnis

es a

liab

ility

for t

he e

xces

s of

the

fair

valu

e of

the

trans

fer o

ver a

ny re

late

d am

ount

s re

cogn

ised

. Cou

ncil

will

reco

gnis

e in

com

e as

it

satis

fies

its o

blig

atio

ns u

nder

the

trans

fer,

sim

ilarly

to in

com

e re

cogn

ition

in re

latio

n to

per

form

ance

obl

igat

ions

und

er

AASB

15

as d

iscu

ssed

abo

ve.

AASB

16

Leas

es

AASB

16

intro

duce

s a

sing

le le

ssee

acc

ount

ing

mod

el a

nd re

quire

s a

less

ee to

reco

gnis

e as

sets

and

liab

ilitie

s fo

r all

leas

es w

ith a

term

of m

ore

than

12

mon

ths,

unl

ess

the

unde

rlyin

g as

set i

s of

low

val

ue. A

less

ee is

requ

ired

to

reco

gnis

e a

right

-of-u

se a

sset

repr

esen

ting

its ri

ght t

o us

e th

e un

derly

ing

leas

ed a

sset

and

a le

ase

liabi

lity

repr

esen

ting

its o

blig

atio

ns to

mak

e le

ase

paym

ents

.

42

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

t

Not

e42

Ben

chm

ark

2019

2018

2017

2016

$$

$$

(a)

Und

erly

ing

surp

lus

or d

efic

it

Net

resu

lt fo

r the

yea

r2,

749,

795

3,34

3,74

82,

896,

781

3,56

1,19

4

Less

non

-ope

ratin

g in

com

e

Cap

ital g

rant

s1,

719,

523

2,30

0,48

71,

283,

291

1,98

8,64

4FA

Gs

in a

dvan

ce33

,505

85,4

251,

377,

088

(1,2

97,9

26)

Dis

posa

l of a

sset

s-

-

15

1,66

0-

Fl

ood

Gra

nt-

-

-

2,

628,

405

Con

tribu

tions

- no

n m

onet

ary

asse

ts-

40

8,60

0

82,0

9783

3,00

0

Add

non-

oper

atio

nal e

xpen

ses

Floo

d da

mag

e re

ctifi

catio

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ial.

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gros

scu

rrent

valu

esha

vebe

ende

rived

from

refe

renc

e to

mar

ket d

ata

for r

ecen

t pro

ject

s an

d co

stin

g gu

ides

.

CR

Cis

base

don

the

unit

pric

efo

rthe

com

pone

ntty

pe.F

orpi

pes,

the

unit

pric

eis

mul

tiplie

dby

the

asse

t'sle

ngth

.The

unit

pric

efo

rpi

pes

is b

ased

on

the

cons

truct

ion

mat

eria

l as

wel

l as

the

dept

h th

e pi

pe is

laid

.

AllC

ounc

ilin

frast

ruct

ure

asse

tsw

ere

fair

valu

edus

ing

writ

ten

dow

ncu

rrent

repl

acem

entc

ost.

This

valu

atio

nco

mpr

ises

the

asse

t'scu

rrent

repl

acem

entc

ost(

CR

C)l

ess

accu

mul

ated

depr

ecia

tion

calc

ulat

edon

the

basi

sof

such

cost

tore

flect

the

alre

ady

cons

umed

orex

pire

dfu

ture

econ

omic

bene

fits

ofth

eas

set.

Cou

ncil

first

dete

rmin

edth

egr

oss

cost

ofre

plac

ing

the

full

serv

ice

pote

ntia

loft

heas

set a

nd th

en a

djus

ted

this

am

ount

to ta

ke a

ccou

nt o

f the

exp

ired

serv

ice

pote

ntia

l of t

he a

sset

.

CR

Cw

asm

easu

red

byre

fere

nce

toth

elo

wes

tco

stat

whi

chth

egr

oss

futu

reec

onom

icbe

nefit

sof

the

asse

tco

uld

curre

ntly

beob

tain

edin

the

norm

alco

urse

ofbu

sine

ss.T

here

sulti

ngva

luat

ion

refle

cts

the

cost

ofre

plac

ing

the

exis

ting

econ

omic

bene

fits

base

don

an

effic

ient

set

of m

oder

n eq

uiva

lent

ass

ets

to a

chie

ve th

e re

quire

d le

vel o

f ser

vice

out

put.

The

unit

rate

s(la

bour

and

mat

eria

ls)a

ndqu

antit

ies

appl

ied

tode

term

ine

the

CR

Cof

anas

seto

rass

etco

mpo

nent

wer

eba

sed

ona

"Gre

enfie

ld"

assu

mpt

ion

mea

ning

that

the

CR

Cw

asde

term

ined

asth

efu

llco

stof

repl

acem

ent

with

ane

was

set

incl

udin

gco

mpo

nent

s th

at m

ay n

ot n

eed

to b

e re

plac

ed, s

uch

as e

arth

wor

ks.

The

leve

lof

accu

mul

ated

depr

ecia

tion

for

infra

stru

ctur

eas

sets

was

dete

rmin

edba

sed

onth

eag

eof

the

asse

tand

the

usef

ullif

ead

opte

d by

Cou

ncil

for t

he a

sset

type

. Est

imat

ed u

sefu

l liv

es a

nd re

sidu

al v

alue

s ar

e di

sclo

sed

in N

ote

17.

The

calc

ulat

ion

ofD

RC

invo

lves

anu

mbe

rofi

nput

sth

atre

quire

judg

emen

tand

are

ther

efor

ecl

asse

das

unob

serv

able

.Whi

leth

ese

judg

emen

tsar

em

ade

byqu

alifi

edan

dex

perie

nced

staf

f,di

ffere

ntju

dgem

ents

coul

dre

sult

ina

diffe

rent

valu

atio

n.Th

eta

ble

at(d

)be

low

sum

mar

ises

the

effe

ct th

at c

hang

es in

the

mos

t sig

nific

ant u

nobs

erva

ble

inpu

ts w

ould

hav

e on

the

valu

atio

n.

The

met

hods

for c

alcu

latin

g C

RC

are

des

crib

ed u

nder

indi

vidu

al a

sset

cat

egor

ies

belo

w.

Cou

ncil

cate

goris

esits

road

infra

stru

ctur

ein

tour

ban

and

rura

lroa

dsan

dth

enfu

rther

sub-

cate

goris

esth

ese

into

seal

edan

dun

seal

edro

ads.

Allr

oad

segm

ents

are

then

com

pone

ntis

edin

tofo

rmat

ion,

pave

men

t,su

b-pa

vem

ent

and

seal

(whe

reap

plic

able

).C

ounc

ilas

sum

esth

aten

viro

nmen

talf

acto

rssu

chas

soil

type

,cl

imat

ean

dto

pogr

aphy

are

cons

iste

ntac

ross

each

segm

ent.

Cou

ncil

also

assu

mes

a s

egm

ent i

s de

sign

ed a

nd c

onst

ruct

ed to

the

sam

e st

anda

rd a

nd u

ses

a co

nsis

tent

am

ount

of l

abou

r and

mat

eria

ls.

CR

Cis

base

don

the

road

area

mul

tiplie

dby

aun

itpr

ice;

the

unit

pric

ebe

ing

anes

timat

eof

labo

uran

dm

ater

iali

nput

s,se

rvic

esco

sts,

and

over

head

allo

catio

ns.

For

inte

rnal

cons

truct

ion

estim

ates

,m

ater

iala

ndse

rvic

espr

ices

are

base

don

exis

ting

supp

lier

cont

ract

rate

sor

supp

lier

pric

elis

tsan

dla

bour

wag

era

tes

are

base

don

Cou

ncil's

Ente

rpris

eBa

rgai

ning

Agre

emen

t(EB

A).W

here

cons

truct

ion

is o

utso

urce

d, C

RC

is b

ased

on

the

aver

age

of c

ompl

eted

sim

ilar p

roje

cts

over

the

last

few

yea

rs.

Afu

llva

luat

ion

ofbr

idge

asse

tsw

asun

derta

ken

byin

depe

nden

tval

uers

,Tas

Span

,effe

ctiv

eJu

ne20

18.E

ach

brid

geis

asse

ssed

indi

vidu

ally

and

com

pone

ntis

edin

tosu

b-as

sets

repr

esen

ting

the

deck

and

sub-

stru

ctur

e.Th

eva

luat

ion

isba

sed

onth

em

ater

ialt

ype

used

for c

onst

ruct

ion

and

the

deck

and

sub

-stru

ctur

e ar

ea.

Rev

alua

tion

and

asse

ssm

ents

ofdr

aina

gew

asun

derta

ken

byC

ounc

ilO

ffice

rsas

at30

June

2019

.The

valu

atio

nsw

ere

base

don

depr

ecia

ted

repl

acem

ent c

ost u

sing

uni

t rep

lace

men

t rat

es p

rovi

ded

by A

JL C

onsu

lting

Eng

inee

rs.

Con

sist

entw

ithro

ads,

Cou

ncil

assu

mes

that

envi

ronm

enta

lfac

tors

such

asso

ilty

pe,c

limat

ean

dto

pogr

aphy

are

cons

iste

ntac

ross

each

segm

enta

ndth

ata

segm

enti

sde

sign

edan

dco

nstru

cted

toth

esa

me

stan

dard

and

uses

aco

nsis

tent

amou

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labo

uran

dm

ater

ials

.

Afu

llva

luat

ion

ofro

ads

was

unde

rtake

nby

inde

pend

entv

alue

rs,M

alon

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setM

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tSy

stem

s,ef

fect

ive

1Ju

ly20

16on

depr

ecia

ted

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acem

ent c

ost.

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valu

es w

ere

adju

sted

as

at 3

0 Ju

ne 2

017

to re

flect

the

mov

emen

t.

Land

und

er ro

ads

fair

valu

es w

ere

dete

rmin

ed u

sing

the

Valu

er-G

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al a

djus

tmen

t fac

tors

201

4 to

201

8.

The

fair

valu

e of

bui

ldin

gs w

ere

also

det

erm

ined

by

the

Valu

er-G

ener

al a

t 30

June

201

9.

46

Bre

ak O

'Day

Cou

ncil

2018

-201

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nanc

ial R

epor

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otes

to th

e Fi

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epor

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r the

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ed 3

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ne 2

016

Not

e43

Fair

Valu

e M

easu

rem

ents

(con

t.)

(d)

Uno

bser

vabl

e in

puts

and

sen

sitiv

ities

Asse

t / li

abili

ty c

ateg

ory*

C

arry

ing

amou

nt (a

t fai

r va

lue)

Use

ful l

ife

Brid

ges

$ 2

1,80

4,10

1

(e)

Valu

atio

n pr

oces

ses

(f)A

sset

s an

d lia

bilit

ies

not m

easu

red

at fa

ir va

lue

but f

or w

hich

fair

valu

e is

dis

clos

ed

Not

e44

Con

tinge

nt li

abili

ties

and

cont

inge

nt a

sset

s20

1920

18

$$

Con

tinge

nt li

abili

ties

-

9,

500

10

9,00

0

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000

10

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0

118,

500

Con

tinge

nt a

sset

s16

8,79

8

57,9

88

16

8,79

8

57,9

88

Roa

ds $

72,

928,

054

Ref

er N

ote

25Th

e lo

nger

the

usef

ul li

fe, t

he

high

er th

e fa

ir va

lue

Use

ful l

ifeR

efer

Not

e 25

The

long

er th

e us

eful

life

, the

hi

gher

the

fair

valu

e

Uni

t rep

lace

men

t co

st p

er s

qm

Dra

inag

e $

18,

154,

222

Uni

t pric

e pe

r m

etre

From

$79

/m u

p to

$1,

649/

m,

depe

ndin

g on

pi

pe d

iam

eter

The

high

er th

e un

it pr

ice

the

high

er th

e fa

ir va

lue

Use

ful l

ifeR

efer

Not

e 25

The

long

er th

e us

eful

life

, the

hi

gher

the

fair

valu

e

Key

unob

serv

able

in

puts

*

Expe

cted

rang

e of

inpu

tsD

escr

iptio

n of

how

cha

nges

in

inpu

ts w

ill af

fect

the

fair

valu

e

from

$9/

sqm

(u

nsea

led)

up

to

$40/

sqm

(s

eale

d)

The

high

er th

e un

it co

st, t

he

high

er th

e fa

ir va

lue

Cou

ncil's

curre

ntpo

licy

fort

heva

luat

ion

ofpr

oper

ty,i

nfra

stru

ctur

e,pl

anta

ndeq

uipm

enta

ndin

vest

men

tin

wat

erco

rpor

atio

nis

seto

utin

not

e 25

and

20

resp

ectiv

ely.

Non

-recu

rring

fair

valu

e m

easu

rem

ents

are

mad

e at

the

poin

t of r

ecla

ssifi

catio

n by

a re

gist

ered

val

uer.

Cou

ncil

does

not

hav

e as

sets

and

liab

ilitie

s w

hich

are

not

mea

sure

d at

fair

valu

e, b

ut fo

r whi

ch fa

ir va

lues

are

dis

clos

ed in

oth

er

note

s.C

ounc

ilbo

rrow

ings

are

mea

sure

dat

amor

tised

cost

with

inte

rest

reco

gnis

edin

stat

emen

tofc

ompr

ehen

sive

inco

me

whe

nin

curre

d.Th

e fa

ir va

lue

of b

orro

win

gs d

iscl

osed

in n

ote

37 is

pro

vide

d by

Tas

corp

(lev

el 2

).

The

carry

ing

amou

nts

oftra

dere

ceiv

able

san

dtra

depa

yabl

esar

eas

sum

edto

appr

oxim

ate

thei

rfai

rval

ues

due

toth

eirs

hort-

term

natu

re (L

evel

2).

*The

re w

ere

no s

igni

fican

t int

er-re

latio

nshi

ps b

etw

een

unob

serv

able

inpu

ts th

at m

ater

ially

affe

ct fa

ir va

lues

.

Out

stan

ding

lega

l mat

ters

Secu

rity

depo

sit g

uara

ntee

s

Secu

rity

depo

sit g

uara

ntee

s

Tota

l con

tinge

nt li

abili

ties

Tota

l con

tinge

nt a

sset

s

47

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

tN

otes

to th

e Fi

nanc

ial R

epor

tFo

r the

Yea

r End

ed 3

0 Ju

ne 2

016

Not

e45

Mat

eria

l bud

get v

aria

tions

Rev

enue

s

(i)U

ser f

ees

(ii)

Inte

rest

(iii)

Oth

er in

com

e

(iv)

Gra

nts

Expe

nses

(i)Em

ploy

ee b

enef

its

(ii)

Mat

eria

ls a

nd s

ervi

ces

The

incr

ease

of $

67,6

86 o

n bu

dget

(77%

) was

due

to u

nexp

ecte

d re

imbu

rsem

ents

and

com

mun

ity e

vent

s w

hich

gen

erat

ed in

com

e.

The

varia

tion

for c

apita

l was

dow

n $3

,339

,877

on

budg

et (6

6%) d

ue to

sev

eral

gra

nts

for m

ount

ain

bike

trai

ls n

ot b

eing

rece

ived

du

ring

the

year

.

The

decr

ease

of $

691,

882

on b

udge

t (14

%) w

as d

ue to

unf

illed

pos

ition

s th

at w

ere

incl

uded

in th

e bu

dget

and

som

e em

ploy

ees

wor

king

on

capi

tal p

roje

cts

who

wer

e bu

dget

ed in

ope

ratin

g.

An in

crea

se o

n bu

dget

of $

410,

619,

(12%

) was

due

to a

com

bina

tion

of e

vent

s. T

he in

crea

se in

act

ivity

from

use

r fee

s,

reim

burs

emen

ts, c

omm

unity

eve

nts

and

unbu

dget

ed o

pera

ting

gran

ts a

lso

incu

rred

addi

tiona

l cos

ts w

hich

wer

e un

know

n at

the

time

of s

ettin

g th

e bu

dget

.

Cou

ncil’

s or

igin

al b

udge

t was

ado

pted

by

the

Cou

ncil

on 2

5 Ju

ne 2

018.

The

orig

inal

pro

ject

ions

on

whi

ch th

e bu

dget

was

bas

ed h

ave

been

affe

cted

by

a nu

mbe

r of f

acto

rs. T

hese

incl

ude

Stat

e an

d Fe

dera

l Gov

ernm

ent d

ecis

ions

incl

udin

g ne

w g

rant

pro

gram

s,

chan

ging

eco

nom

ic a

ctiv

ity, t

he w

eath

er, a

nd b

y de

cisi

ons

mad

e by

the

Cou

ncil.

Mat

eria

l var

iatio

ns o

f mor

e th

an 1

0% a

re e

xpla

ined

be

low

:

The

incr

ease

of $

136,

453

on b

udge

t (19

%) w

as d

ue to

incr

ease

d bu

ildin

g an

d pl

anni

ng s

ervi

ces

fees

from

bet

ter t

han

expe

cted

ac

tivity

in th

ose

area

s.

Rev

enue

inco

me

up $

101,

306

on b

udge

t (41

%) d

ue m

ainl

y to

a v

ery

cons

erva

tive

estim

ate

bein

g m

ade

for i

nter

est i

n th

e bu

dget

. Pl

anne

d ca

pita

l exp

endi

ture

s w

ere

dela

yed

resu

lting

in a

dditi

onal

mon

ies

bein

g av

aila

ble

for i

nves

tmen

t.

48

Bre

ak O

'Day

Cou

ncil

2018

-201

9 Fi

nanc

ial R

epor

t

Dat

e : 1

3 A

ugus

t 201

9

John

Bro

wn

Gen

eral

Man

ager

The

finan

cial

repo

rtpr

esen

tsfa

irly

the

finan

cial

posi

tion

ofth

eBr

eak

O'D

ayC

ounc

ilas

at30

June

2019

and

the

resu

ltsof

itsop

erat

ions

and

cash

flow

sfo

rthe

year

then

ende

d,in

acco

rdan

cew

ithth

eLo

calG

over

nmen

tAct

1993

(as

amen

ded)

,Aus

tralia

nAc

coun

ting

Stan

dard

s an

d ot

her a

utho

ritat

ive

pron

ounc

emen

ts is

sued

by

the

Aust

ralia

n Ac

coun

ting

Stan

dard

s Bo

ard.

Cer

tific

atio

n of

the

Fina

ncia

l Rep

ort

49

Annual Report 2018-2019 - Home - BODC · Annual Report 2018-2019 2 Cover image : Bay of Fires,...

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Transcript of Annual Report 2018-2019 - Home - BODC · Annual Report 2018-2019 2 Cover image : Bay of Fires,...