ATTACHMENTS TO COUNCIL ITEMS - Shire of Irwin...ATTACHMENTS – ORDINARY COUNCIL MEETING 24 MARCH...
Transcript of ATTACHMENTS TO COUNCIL ITEMS - Shire of Irwin...ATTACHMENTS – ORDINARY COUNCIL MEETING 24 MARCH...
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Shire of Irwin ATTACHMENTS – ORDINARY COUNCIL MEETING 24 MARCH 2015
ATTACHMENTS TO COUNCIL ITEMS
ORDINARY COUNCIL MEETING 24 MARCH 2015
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Shire of Irwin ATTACHMENTS – ORDINARY COUNCIL MEETING 24 MARCH 2015
ATTACHMENT:CC01
Accounts for Payment
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Shire of Irwin ATTACHMENTS – ORDINARY COUNCIL MEETING 24 MARCH 2015
ATTACHMENT:CC02
Financial Statements for the Month Ending 28 February 2015
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Budget
YTDBudget
(a)
YTD Actual
(b)Var. $
(b)-(a)Var. %
(b)-(a)/(b)Note 4 3 3
Operating Revenues $ $ $ $ %Grants, Subsidies and Contributions 718,600 544,800 567,280 22,480 4.0% Contributions, Reimbursements & Donations 262,000 113,950 113,286 (664) (0.6%)Profit on Asset Disposal 8 500 500 2,120 1,620 76.4% Fees and Charges 1,632,400 1,352,497 1,425,568 73,071 5.1% Interest Earnings 248,900 154,100 159,201 5,101 3.2% Other Revenue 136,700 109,531 147,602 38,071 25.8%
Total (Excluding Rates) 2,999,100 2,275,378 2,415,055 139,677 5.8% Operating ExpenseEmployee Costs (3,398,100) (2,175,886) (2,124,789) 51,097 2.4% Materials and Contracts (2,310,700) (1,274,155) (1,199,904) 74,251 6.2% Utilities Charges (451,400) (235,088) (214,872) 20,216 9.4% Depreciation (Non-Current Assets) (2,382,300) (912,908) (900,490) 12,418 1.4% Interest Expenses (230,500) (154,461) (169,342) (14,881) (8.8%)Insurance Expenses (277,050) (268,050) (268,100) (50) (0.0%)Loss on Asset Disposal 8 (62,700) (62,700) (47,085) 15,615 33.2% Other Expenditure (434,750) (242,171) (241,757) 414 0.2%
Total (9,547,500) (5,325,419) (5,166,340) 159,079 3.1% Funding Balance AdjustmentAdd Back Depreciation 2,382,300 912,908 900,490 (12,418) (1.4%)Adjust (Profit)/Loss on Asset Disposal 8 62,200 62,200 44,965 (17,235) (38.3%) Adjust Provisions and Accruals 96,300 3,800 3,758 (42) 1.1%
Net Operating (Ex. Rates) (4,007,600) (2,071,133) (1,802,073) 269,060Capital RevenuesGrants, Subsidies and Contributions 687,600 468,400 402,658 (65,742) (16.3%) Proceeds from Disposal of Assets 8 316,000 289,800 289,818 18 0.0% Proceeds from New Debentures 7 0 0 0 0Self-Supporting Loan Principal 7 7,700 6,000 5,969 (31) (0.5%)Transfer from Restricted 10 1,176,200 883,500 883,482 (18) (0.0%)Transfer from Reserves 6 585,000 0 0 0
Total 2,772,500 1,647,700 1,581,927 (65,773)Capital ExpensesLand and Buildings 8 (777,900) (495,700) (494,194) 1,506 0.3% Plant and Equipment 8 (469,600) (459,600) (469,911) (10,311) (2.2%)Furniture and Equipment 8 (178,300) (124,500) (123,204) 1,296 1.1% Infrastructure Assets - Roads 8 (1,243,300) (357,200) (346,346) 10,854 3.1% Infrastructure Assets - Other 8 (567,400) (431,000) (428,118) 2,882 0.7% Repayment of Debentures 7 (75,800) (61,000) (60,587) 413 0.7% Transfer to Restricted 10 (283,600) (10,100) (10,070) 30 0.3% Transfer to Reserves 6 (310,100) (60,200) (60,185) 15 0.0% Total (3,906,000) (1,999,300) (1,992,615) 6,685 0.3% Net Capital (1,133,500) (351,600) (410,687) (59,087)
Total Net Operating + Capital (5,141,100) (2,422,733) (2,212,760) 209,973
Rate Revenue 4,552,100 4,546,100 4,558,034 11,934 0.3% Opening Funding Surplus(Deficit) 589,000 589,000 589,046 46 0.0%
Closing Funding Surplus(Deficit) 3 0 2,712,367 2,934,320 221,953
Shire of IrwinSTATEMENT OF FINANCIAL ACTIVITY
(Nature or Type)For the Period Ended 28 February 2015
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Budget
YTDBudget
(a)
YTD Actual
(b)Var. $
(b)-(a)Var. %
(b)-(a)/(b) Var.Note 4 3 3
Operating Revenues $ $ $ $ %Governance 39,400 35,715 58,089 22,374 38.52% General Purpose Funding 881,700 624,920 636,468 11,548 1.81% Law, Order and Public Safety 190,800 92,420 101,277 8,857 8.75% Health 15,400 11,664 12,808 1,144 8.93% Housing 313,400 197,864 189,428 (8,436) (4.45%)Community Amenities 742,900 702,545 729,341 26,796 3.67% Recreation and Culture 367,800 246,985 278,248 31,263 11.24% Transport 111,100 95,272 103,850 8,578 8.26% Economic Services 275,500 231,393 260,229 28,836 11.08% Other Property and Services 61,100 36,600 45,315 8,715 19.23%
Total (Excluding Rates) 2,999,100 2,275,378 2,415,055 139,677Operating ExpenseGovernance (403,900) (282,902) (297,884) (14,982) (5.03%)General Purpose Funding (278,000) (140,087) (137,077) 3,010 2.20% Law, Order and Public Safety (486,800) (305,793) (300,970) 4,823 1.60% Health (239,400) (154,668) (146,899) 7,769 5.29% Housing (459,600) (307,028) (313,049) (6,021) (1.92%)Community Amenities (1,505,800) (909,585) (820,064) 89,521 10.92% Recreation and Culture (3,103,700) (1,892,824) (1,798,973) 93,851 5.22% Transport (2,322,700) (858,677) (812,454) 46,223 5.69% Economic Services (633,100) (404,337) (380,719) 23,618 6.20% Other Property and Services (114,500) (69,518) (158,251) (88,733) (56.07%)
Total (9,547,500) (5,325,419) (5,166,340) 159,079Funding Balance AdjustmentAdd back Depreciation 2,382,300 912,908 900,490 (12,418) (1.38%)Adjust (Profit)/Loss on Asset Disposal 8 62,200 62,200 44,965 (17,235) (38.33%) Adjust Provisions and Accruals 96,300 3,800 3,758 (42) 1.13%
Net Operating (Ex. Rates) (4,007,600) (2,071,133) (1,802,073) 269,060Capital RevenuesGrants, Subsidies and Contributions 687,600 468,400 402,658 (65,742) (16.3%) Proceeds from Disposal of Assets 8 316,000 289,800 289,818 18 0.01% Proceeds from New Debentures 7 0 0 0 0Self-Supporting Loan Principal 7 7,700 6,000 5,969 (31) (0.51%)Transfer from Restricted 10 1,176,200 883,500 883,482 (18) (0.00%)Transfer from Reserves 9 585,000 0 0 0
Total 2,772,500 1,647,700 1,581,927 (65,773)Capital ExpensesLand and Buildings 8 (777,900) (495,700) (494,194) 1,506 0.30% Plant and Equipment 8 (469,600) (459,600) (469,911) (10,311) (2.19%)Furniture and Equipment 8 (178,300) (124,500) (123,204) 1,296 1.05% Infrastructure Assets - Roads 8 (1,243,300) (357,200) (346,346) 10,854 3.13% Infrastructure Assets - Other 8 (567,400) (431,000) (428,118) 2,882 0.67% Repayment of Debentures 7 (75,800) (61,000) (60,587) 413 0.68% Transfer to Restricted 10 (283,600) (10,100) (10,070) 30 0.30% Transfer to Reserves 9 (310,100) (60,200) (60,185) 15 0.02% Total (3,906,000) (1,999,300) (1,992,615) 6,685Net Capital (1,133,500) (351,600) (410,687) (59,087)
Total Net Operating + Capital (5,141,100) (2,422,733) (2,212,760) 209,973
Rate Revenue 4,552,100 4,546,100 4,558,034 11,934 0.26% Opening Funding Surplus(Deficit) 589,000 589,000 589,046 46 0.01%
Closing Funding Surplus(Deficit) 3 0 2,712,367 2,934,320 221,953
Shire of IrwinSTATEMENT OF FINANCIAL ACTIVITY
(Statutory Reporting Program)For the Period Ended 28 February 2015
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NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
FM Reg (2)(b) MAJOR VARIANCES
Comments/Reason for Variance Timing Permanent
OPERATING REVENUE (EXCLUDING RATES)GRANTS, SUBSIDIES AND CONTRIBUTIONSSuccessful Department of Planning Grant for Coastal Hazard Risk Management and Adaption Plan (Recreation and Culture)
CONTRIBUTIONS, REIMBURSEMENTS & DONATIONSContribution towards Fire Management (Community Amenities) Contribution towards new counter at Visitor Centre from Dept of Transport (Recreation & Culture)
Workers compensation reimbursed (Other Property and Services)
PROFIT ON ASSET DISPOSAL
FEES AND CHARGESAdditional Building Permits and Levies received (Economic Services)
SERVICE CHARGES
INTEREST EARNINGS
OTHER REVENUELGIS Scheme Member Dividend and Good Driver Rebate (Governance) Donation towards Irwin Bushfire Bridage for Engels & Fridges (Law, Order, Public Safety)
Donation from the Dongara Ladies Softball Club (Recreation and Culture)
OPERATING EXPENSESEMPLOYEE COSTSStaff resignation, payout of Long Service Leave and additional hours allocated (Other Property & Services)
Traineeship finished earlier than anticipated (Governance)
MATERIAL AND CONTRACTSInvoices for January to February have been received, but not paid due to discrepancies. (Community Amenities)
Anticipated Asset Management to be completed (Governance)
UTILITY CHARGES
DEPRECIATION (NON CURRENT ASSETS)
INTEREST EXPENSES
INSURANCE EXPENSES
LOSS ON ASSET DISPOSALThe fleet vehicle received more than anticipated for their trade in, resulting in a smaller book loss. (Transport)
OTHER EXPENDITUREAdditonal legal expenses Additonal payments to Building Commission (Economic Services)
Shire of Irwin
For the Period Ended 28 February 2015
Variance
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NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
FM Reg (2)(b) MAJOR VARIANCES (Continued)
Comments/Reason for Variance Timing Permanent
CAPITAL REVENUEGRANTS, SUBSIDIES AND CONTRIBUTIONSWorks completed last financial year for Yardarino, Warradong Springs Roads and Whelan Street, income received this financial year and anticipated road grant to be received (Transport)
PROCEEDS FROM DISPOSAL OF ASSETSThe fleet vehicles received less than anticipated for their trade ins, resulting in a large book loss.
PROCEEDS FROM NEW DEBENTURES
SELF-SUPPORTING LOAN PRINCIPAL
TRANSFER FROM RESTRICTED
TRANSFER FROM RESERVES
CAPITAL EXPENSESLAND AND BUILDINGS
PLANT AND EQUIPMENT
FURNITURE AND EQUIPMENT
INFRASTRUCTURE ASSETS - ROADS
INFRASTRUCTURE ASSETS - OTHERCompletion of the Community Electronic Sign carry over from last financial year
REPAYMENT OF DEBENTURES
TRANSFER TO RESTRICTED
TRANSFER TO RESERVES
OTHER ITEMSRATE REVENUEAdditional Mining Tenement Interims raised (General Purpose Funding)
Shire of Irwin
For the Period Ended 28 February 2015
Variance
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Actual 30 June 2014 Budget
YTD Actual
(b)Note 4
Operating Revenues $ $ $Rates 4,304,822 4,556,200 4,190,918Grants, Subsidies and Contributions 399,355 718,600 567,280Contributions, Reimbursements & Donations 0 0 113,286Fees and Charges 1,709,424 1,592,400 1,381,616Interest Earnings 248,408 248,900 159,201Goods and Services Tax 225,891 302,100 341,060Other Revenue 397,146 398,700 147,602
7,285,046 7,816,900 6,900,962Operating ExpenseEmployee Costs (2,874,963) (3,388,600) (2,150,965)Materials and Contracts (1,845,036) (2,540,100) (1,670,453)Utilities Charges (405,153) (451,400) (214,872)Interest Expenses (236,156) (277,050) (169,342)Insurance Expenses (288,356) (230,400) (268,100)Goods and Services Tax (214,229) (300,000) (304,861)Other Expenditure (360,571) (434,750) (241,757)
(6,224,464) (7,622,300) (5,020,351)Net Cash Provided by (Used In) Operating Activities 1,060,582 194,600 1,880,611
Cashflows from Investing ActivitiesPayments for Purchase of Property, Plant & Equipment 8 (1,050,768) (1,425,800) (1,087,309)Payments for Construction of Infrastructure 8 (1,458,836) (1,810,700) (774,464)Grants/Contributions for the Development of Assets 1,678,774 687,600 402,658Proceeds from Sale of Plant & Equipment 8 185,969 316,000 289,818Net Cash Provided by (Used In) Investing Activities (644,861) (2,232,900) (1,169,297)
Cashflows from Financing ActivitiesRepayment of Debentures 7 (75,434) (75,800) (60,587)Proceeds from Self Supporting Loans 7 6,770 7,700 6,592Proceeds from New Debentures 7 0 0 0Net Cash Provided by (Used In) Financing Activites (68,664) (68,100) (53,995)
Net Increase (Decrease) in Cash Held 347,057 (2,106,400) 657,320Cash at Beginning Year 5,564,991 5,912,000 5,912,048
Cash at 28 February 2015 3 5,912,048 3,805,600 6,569,368
Shire of IrwinSTATEMENT OF CASHFLOWS
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 3GENERAL PURPOSE INCOME
Rates 0121 GENERAL RATES 4,530,400 4,530,400 4,530,117 (283) (0.0%)0161 EX GRATIA RATES 1,700 0 0 0 0031 INTERIM RATES RAISED 20,000 15,700 27,778 12,078 76.9% Additional Mining Tenement Interims0131 BACK RATES LEVIED 0 0 138 138 0191 UNIDENTIFIED RATES PAID VIA DI 0 0 0 0 0171 LATE PAYMENT INTEREST 16,000 12,200 14,347 2,147 17.6% 0211 INSTALMENT INTEREST 10,000 10,000 10,664 664 6.6% 0231 ADMINISTRATION FEE 6,500 6,500 7,050 550 8.5% 0613 LEGAL EXPENSES RECOVERED 8,000 1,520 0 (1,520) (100.0%)1833 RATES DEFERMENT INTEREST 800 800 1,155 355 44.4% 0523 ACCOUNT ENQUIRY CHARGES 7,500 4,700 8,831 4,131 87.9%
0100 ADMIN ALLOC RATES 141,700 82,656 84,838 2,182 2.6% 1932 RATES EXPENSES - OTHER 8,900 7,050 6,511 (539) (7.6%)1832 VALUATION COSTS 47,500 4,365 1,984 (2,381) (54.6%)1732 RATES and INTEREST WRITTEN OFF 2,000 0 534 534 1842 LEGAL COSTS RATES 8,000 1,120 0 (1,120) (100.0%)0052 RATES SALARIES 36,500 24,300 23,980 (320) (1.3%)0062 RATES SUPERANNUATION 5,300 3,332 3,456 124 3.7% 0082 ACCRUED LONG SERVICE LEAVE 1,300 0 0 0 0092 ACCRUED ANNUAL LEAVE 200 0 0 0
TOTAL RATES 4,600,900 251,400 4,581,820 122,823 4,600,080 121,303
Particulars Actual to 28/02/15Estimated to 28/02/15 Comments BudgetYTDCurrent Year YTD
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 3GENERAL PURPOSE INCOME (Continued)
Other General Purpose Funding 0091 GRANTS COMMISSION ROADS 325,600 244,200 245,904 1,704 0.7% 0181 GRANTS COMMISSION - GEN 285,200 213,900 215,483 1,583 0.7% 0533 SUNDRY INCOME 0 0 0 0 0623 INTEREST ON INVESTMENTS 120,000 75,500 72,850 (2,650) (3.5%)0593 INTEREST - COASTAL MAN RES 8,500 4,800 4,729 (71) (1.5%)0443 INTEREST - LEAVE ENTITLEMENT 6,200 2,200 3,758 1,558 70.8% 0633 INTEREST - SANITATION RES 2,500 1,500 1,509 9 0.6% 0643 INTEREST - BUILDING RES 70,600 40,500 41,280 780 1.9% 0653 INTEREST - PLANT RES 11,700 4,800 7,507 2,707 56.4% 0693 INTEREST - TOURISM RESERVE 700 500 451 (49) (9.8%)0583 INTEREST - RECREATION CENTRE 1,900 1,300 953 (347) (26.7%)
0882 CONSULTANCY FEES 2,000 0 0 0 9212 OTHER - GEN FINANCE COSTS 500 0 0 0 0212 BANK FEES AND CHARGES 9,000 7,200 6,755 (445) (6.2%)0200 ADMIN ALLOC OTHER GPI 15,100 10,064 9,019 (1,045) (10.4%)
TOTAL GENERAL PURPOSE FUNDING 832,900 26,600 589,200 17,264 594,422 15,774
TOTAL GENERAL PURPOSE INCOME 5,433,800 278,000 5,171,020 140,087 5,194,502 137,077
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars Comments
Shire of Irwin
Budget Estimated to 28/02/15 Actual to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 4GOVERNANCE
Members of Council
0110 ADMINISTRATION ALLOCATION 197,200 125,331 118,009 (7,322) (5.8%)0112 ELECTION & POLL EXPENSES 0 0 0 0 0182 SUBSCRIPTIONS 21,500 21,500 20,720 (780) (3.6%)0192 CONFERENCE EXPENSES 16,500 9,500 10,549 1,049 11.0% 0202 MEMBERS INSURANCE 3,100 3,100 3,113 13 0.4% 0232 MEMBERS EXPENSES - OTHER 3,500 2,300 2,012 (288) (12.5%)0242 MEMBERS ATTENDANCE FEES 60,000 35,720 36,457 737 2.1% 0262 REFRESHMENTS & RECEPTIONS 27,000 18,900 21,413 2,513 13.3% 0282 PUBLIC RELATIONS 33,000 24,880 25,578 698 2.8% 0292 STRUCTURAL REFORM 0 0 0 0 7202 DEPRECIATION PROVISION 2,900 1,928 1,945 17 0.9%
OPERATING INCOME 0213 SUNDRY INCOME - MEMBERS 200 0 0 0
TOTAL MEMBERS OF COUNCIL 200 364,700 0 243,159 0 239,795
Shire of Irwin
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars CommentsActual to 28/02/15Budget Estimated to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 4GOVERNANCE (Continued)AdministrationOPERATING EXPENDITURE 0320 ROUNDING ADJUSTMENT 0 0 (0) (0) 0252 SALARIES ADMINISTRATION 636,400 434,269 436,822 2,553 0.6% 0302 LONG SERVICE LEAVE 0 0 0 0 0352 ADMIN TRAINEESHIP COSTS 36,600 25,756 6,222 (19,534) (75.8%) Traineeship finished earlier than anticipated0392 COUNCIL SUPER ADMIN 81,900 54,603 56,935 2,332 4.3% 0402 STAFF TRAINING EXPENSES 36,200 23,000 21,704 (1,296) (5.6%)0410 ALLOCATED TO SUB PROGRAMS (1,277,300) (833,546) (764,305) 69,241 (8.3%)0412 SHIRE NUMBER PLATES 2,000 1,485 1,000 (485) (32.7%)0422 INTEREST ON LOANS 0 0 0 0 0432 OFFICE MAINTENANCE 70,000 36,751 33,518 (3,233) (8.8%)0462 CEO RESIDENCE 10,000 5,000 3,681 (1,319) (26.4%)0472 OFFICE EXPENSES 19,500 11,100 12,613 1,513 13.6% 0482 TELEPHONE 20,800 12,200 11,942 (258) (2.1%)0492 ADVERTISING 8,000 6,900 2,601 (4,299) (62.3%)0502 OFFICE EQUIPMENT MAINT 18,000 10,000 6,584 (3,416) (34.2%)0512 VARIOUS SHORT TERM BOND REFUNDS 3,000 1,500 410 (1,090) (72.7%)0522 POST & FREIGHT 6,500 4,300 2,660 (1,640) (38.1%)0542 PRINTING & STATIONERY 19,000 10,500 7,655 (2,845) (27.1%)0552 VEHICLE OPERATING EXP 25,000 17,900 15,628 (2,272) (12.7%)0572 ADMIN FRINGE BENEFITS TAX 30,100 22,575 22,814 239 1.1% 0622 CORPORATE UNIFORM 8,000 4,600 5,264 664 14.4% 0632 CONFERENCE EXPENSES 14,000 11,700 4,925 (6,775) (57.9%) Did not attend LGMA Conference0662 INSURANCE 37,700 32,700 33,123 423 1.3% 0682 CONSULTANCY FEES 22,000 13,000 0 (13,000) (100.0%) Anticipated Asset Management to be completed0722 COMPUTER OPERATING EXP 76,500 58,950 57,953 (997) (1.7%)1822 AUDIT FEES 32,000 22,000 22,290 290 1.3%
Current Year YTD YTD
Particulars CommentsActual to 28/02/15
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Shire of Irwin
Budget Estimated to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 4GOVERNANCE (Continued)
OPERATING EXPENDITURE (Continued)
0362 ACCRUED ANNUAL LEAVE 4,100 0 0 0 0372 ACCRUED LONG SERVICE LEAVE 22,200 0 0 0 6902 LOSS ON SALE OF ASSETS 3,500 3,500 10,932 7,432 212.3%
7002 DEPRECIATION PROVISION 73,500 49,000 45,120 (3,880) (7.9%)
OPERATING INCOME
0383 GRANTS - MISCELLANEOUS 0 0 0 0 0413 SHIRE NUMBER PLATES INC 2,500 1,700 1,170 (530) (31.2%)0423 REIMB - CORPORATE UNIFORM 600 250 513 263 105.2% 0453 PHOTOCOPIES/FAX'S/BINDING 100 64 135 71 110.2% 0463 PROFIT ON SALE OF ASSET 500 500 0 (500) (100.0%)0483 SUNDRY INCOME 28,500 27,201 33,088 5,887 21.6%
0503 COMMISSIONS AND REBATES 4,000 4,000 22,773 18,773 469.3% 0513 VARIOUS SHORT TERM BOND INC 3,000 2,000 410 (1,590) (79.5%) Refund of various bonds - short term.
TOTAL ADMINISTRATION 39,200 39,200 35,715 39,743 58,089 58,089
TOTAL GOVERNANCE 39,400 403,900 35,715 282,902 58,089 297,884
Shire of Irwin
Budget
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Comments
Current Year
LGIS Scheme Member Dividend
Received less than anticipated for trade in, resulting in a larger book loss.
YTDActual to 28/02/15Estimated to 28/02/15
YTD
Particulars
Employees repaying their salary sacrifice purchases and insurance claims
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 5LAW, ORDER & PUBLIC SAFETY
Fire Prevention
OPERATING EXPENDITURE
0600 ADMIN ALLOC FIRE CONTROL 19,500 13,000 11,694 (1,306) (10.0%)0692 PROT BURNING & FIRE FIGHT 33,200 32,000 33,449 1,449 4.5% 0732 BUSHFIRE INSURANCE 2,600 2,600 3,916 1,316 50.6% 0742 COMMUNICATION MAINTENANCE 4,500 2,886 982 (1,904) (66.0%)0752 FIRE CONTROL OTHER 7,500 4,444 7,754 3,310 74.5%
0762 FIRE CONTROL VEHICLE EXP 20,000 19,000 20,723 1,723 9.1% 0772 BUSHFIRE BUILDING MTCE 2,400 2,300 1,424 (876) (38.1%)1952 PROTECTIVE CLOTHING 5,000 0 0 0 1962 COMMUNITY EMERGENCY SERVICES 150,900 80,678 75,483 (5,195) (6.4%)7012 DEPRECIATION PROVISION 42,400 28,264 28,214 (50) (0.2%)
OPERATING INCOME 0703 FINES AND PENALTIES 0 0 250 250 0723 OTHER CHARGES - FIRE CONT 200 0 3,159 3,159 0733 REIMBURSEMENTS 0 0 2,724 2,724 0743 ESL ADMINISTRATION FEES 4,000 4,000 4,000 0 0.0% 0753 CONTRIBUTIONS TO CESM 135,800 58,950 53,856 (5,094) (8.6%)0785 BUSHFIRE GRANTS 38,500 19,250 19,265 15 0.1% 0795 ESL GRANT - FIRE EQUIPMENT 0 0 0 0 8703 RESTR ASSET - FIRE CONTS 0 0 0 0
TOTAL FIRE PREVENTION 178,500 288,000 82,200 185,172 83,253 183,638
Budget Estimated to 28/02/15 Actual to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015
Additional purchases for both Bridages, which are beingreimbursed by the Bridages
Particulars Comments
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 5LAW, ORDER & PUBLIC SAFETY (Continued)
Animal Control
OPERATING EXPENDITURE 0700 ADMIN ALLOC ANIMAL CONTR 20,400 13,600 12,229 (1,371) (10.1%)0812 DEPRECIATION PROVISION 2,000 1,328 1,746 418 31.5% 0822 POUND MAINTENANCE 1,000 815 497 (318) (39.0%)0832 LONG SERVICE LEAVE 19,700 0 0 0 0842 ANIMAL CONTROL EXPENSES 4,900 3,750 6,432 2,682 71.5% Additional legal expenses0852 RANGER SALARIES 45,000 30,002 32,509 2,507 8.4% 0862 SUPERANNUATION RANGER 12,900 8,118 7,341 (777) (9.6%)0872 CONFERENCE EXPENSES 5,000 5,000 5,179 179 3.6% 0982 RANGER VEHICLE EXPENSES 8,100 5,400 6,436 1,036 19.2% 0932 LOSS ON SALE OF ASSET 6,800 6,800 2,174 (4,626) (68.0%)0922 ACCRUED ANNUAL LEAVE 900 0 0 0 0912 ACCRUED LONG SERVICE LEAVE 1,800 0 0 0 0992 DEBTORS WRITTEN OFF 0 0 0 0 1972 CAT CONTROL EXPENSES 7,100 5,550 4,657 (893) (16.1%)
OPERATING INCOME
0833 FINES & PENALTIES 600 400 100 (300) (75.0%)0843 IMPOUNDING FEES 2,000 1,300 1,869 569 43.8% 0853 DOG REGISTRATION 7,500 6,900 12,990 6,090 88.3% Additional registrations0863 CAT REGISTRATION 2,000 1,600 891 (709) (44.3%)0873 SUNDRY INCOME - ANIMAL CONTR 200 20 55 35 172.7% 0883 PROFIT ON SALE OF ASSET 0 0 2,120 2,120 0993 GRANTS - ANIMAL CONTROL 0 0 0 0
TOTAL ANIMAL CONTROL 12,300 135,600 10,220 80,363 18,024 79,200
Budget Estimated to 28/02/15 Actual to 28/02/15Particulars Comments
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 5LAW, ORDER & PUBLIC SAFETY (Continued)
Other Law, Order & Public Safety OPERATING EXPENDITURE 0800 ADMIN ALLOC OTHER LAW 15,700 10,464 9,401 (1,063) (10.2%)0892 OTHER RANGER SALARIES 38,400 24,174 25,571 1,397 5.8% 0942 SECURITY 2,800 1,870 454 (1,416) (75.7%)0952 LEMC EXPENDITURE 500 0 50 50 0962 IMPOUNDED VEHICLES 200 0 0 0 0972 OTHER EXPENDITURE 500 350 0 (350) (100.0%)7902 DEPRECIATION PROVISION 5,100 3,400 2,657 (743) (21.8%)
OPERATING INCOME 0903 REIMB - OTHER LAW & ORDER 0 0 0 0 0953 LEMC INCOME 0 0 0 0 0983 PARKING FINES 0 0 0 0
TOTAL OTHER LAW, ORDER & PUBLIC S 0 63,200 0 40,258 0 38,132
TOTAL LAW, ORDER & PUBLIC SAFETY 190,800 486,800 92,420 305,793 101,277 300,970
Budget Estimated to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars CommentsActual to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 7HEALTH
Health Insp and Administration OPERATING EXPENDITURE
1262 SALARIES HEALTH 115,700 77,135 73,106 (4,029) (5.2%)1282 SUPERANNUATION HEALTH 18,700 11,772 10,217 (1,555) (13.2%)1292 OTHER HEALTH EXPENSES 8,500 7,190 8,887 1,697 23.6% 1302 CONFERENCE AND TRAINING 5,000 3,000 3,457 457 15.2% 1312 VEHICLE EXPENSES 3,000 2,000 2,078 78 3.9% 1332 LONG SERVICE LEAVE 0 0 0 0 1342 RES MAINT - RICHARDSON RD 3,400 2,028 1,917 (111) (5.5%)1352 LOSS ON SALE OF ASSET 0 0 0 0 1372 FRINGE BENEFITS TAX 3,300 2,475 2,515 40 1.6% 7162 ACCRUED ANNUAL LEAVE 5,900 0 0 0 7192 ACCRUED LONG SERVICE LEAVE 2,000 0 0 0 1400 ADMIN ALLOC HEALTH INSP 28,500 19,000 17,044 (1,956) (10.3%)7182 DEPRECIATION PROVISION 6,200 4,128 4,378 250 6.1%
OPERATING INCOME
1323 RENT - REC CENTRE HSE 10,000 6,664 6,923 259 3.9% 1333 REIMBURSEMENTS 0 0 0 0 1353 OFFENSIVE TRADES 300 300 147 (153) (51.0%)1363 HAWKERS LICENCE 300 100 0 (100) (100.0%)1373 FOOD VENDORS 500 450 210 (240) (53.3%)1383 LODGING HOUSE FEES 300 300 320 20 6.7% 1423 HEALTH CHARGES OTHER 2,000 1,850 3,459 1,609 87.0% 1433 HOLIDAY ACCOM LICENCE 0 0 0 0 1523 CARAVAN PARK LICENCE 2,000 2,000 1,749 (251) (12.6%)
TOTAL HEALTH INSP. AND ADMINISTRA 15,400 200,200 11,664 128,728 12,808 123,598
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITYShire of Irwin
Current Year YTD YTD
For the Period Ended 28 February 2015
Budget Estimated to 28/02/15 Actual to 28/02/15Particulars Comments
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 7HEALTH (Continued)
Preventative Services - Pest Control OPERATING EXPENDITURE 1492 MOSQUITO CONTROL 6,500 4,048 4,130 82 2.0% 1500 ADMINISTRATION ALLOCATION 3,100 2,064 1,834 (230) (11.1%)1502 PEST CONTROL - OTHER 300 0 0 0
TOTAL PREVENTIVE SVES - PEST CONTROL 9,900 0 6,112 0 5,965
Preventative Services - Other OPERATING EXPENDITURE 1552 ANALYTICAL EXPENSES 900 900 737 (163) (18.1%)1600 ADMINISTRATION ALLOCATION 3,100 2,064 1,834 (230) (11.1%) TOTAL PREVENTIVE SERVICES - OTHER 4,000 0 2,964 0 2,571
Other Health OPERATING EXPENDITURE
1700 ADMINISTRATION ALLOCATION 1,300 864 764 (100) (11.5%)1812 DOCTOR ASSISTANCE 24,000 16,000 14,000 (2,000) (12.5%)
TOTAL OTHER HEALTH 25,300 0 16,864 0 14,764
TOTAL HEALTH 15,400 239,400 11,664 154,668 12,808 146,899
Current Year YTD YTDActual to 28/02/15Particulars CommentsEstimated to 28/02/15Budget
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Council Resolution of 19.01.2010 to contribute towards the Doctor
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 9HOUSING
Housing Other
OPERATING EXPENDITURE
2522 VILLAGE - MAINTENANCE 283,600 189,504 199,090 9,586 5.1% 7152 KENNEDY HEIGHTS RES 8,700 5,850 4,085 (1,765) (30.2%)7172 DEPRECIATION PROVISION 134,200 89,400 89,411 11 0.0% 7252 KENNEDY HEIGHT DUPLEX 10,500 7,210 6,935 (275) (3.8%)8062 ADMINISTRATION ALLOCATION 22,600 15,064 13,528 (1,536) (10.2%)2512 OTHER HOUSING MAINTENANCE 0 0 0 0
OPERATING INCOME 2543 CHARGES - VILLAGE'S 283,600 175,464 162,693 (12,772) (7.3%)2553 CHARGES - OTHER HOUSING 26,800 20,400 25,600 5,200 25.5% Increase in rental charges2563 GRANTS 0 0 0 0 2603 CHARGES - OTHER HOUSING 3,000 2,000 1,136 (864) (43.2%)
TOTAL HOUSING OTHER 313,400 459,600 197,864 307,028 189,428 313,049
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars Comments
Shire of Irwin
For the Period Ended 28 February 2015
Budget Estimated to 28/02/15 Actual to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES
Sanitation - Household Refuse
OPERATING EXPENDITURE
1762 DOMESTIC REFUSE COLLECT 238,700 132,131 117,553 (14,578) (11.0%)
1772 RUBBISH SITE MTCE 216,000 129,228 115,406 (13,822) (10.7%)
1782 OTHER REFUSE EXP 5,000 0 1,684 1,684 1912 PURCHASE OF BINS 5,000 0 2,313 2,313 2500 ADMIN ALLOC DOM SANIT 34,100 22,728 20,407 (2,321) (10.2%)
OPERATING INCOME 1803 CHARGES- REFUSE REMOVAL 381,900 381,900 383,399 1,499 0.4% 1943 SALE OF BINS 5,000 1,200 1,478 278 23.2% 1573 INCOME FROM RECYCLING 2,000 1,500 1,684 184 12.3% Recycling1963 GRANTS - DOMESTIC REFUSE 0 0 0 0
TOTAL SANITATION-HOUSEHOLD REFU 388,900 498,800 384,600 284,087 386,561 257,362
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars
Shire of Irwin
Invoices for January to February have been received, but not paid due to discrepancies
For the Period Ended 28 February 2015
Invoices for January to February have been received, but not paid due to discrepancies
Budget Estimated to 28/02/15 Actual to 28/02/15 Comments
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES (Continued)
Other Sanitation OPERATING EXPENDITURE
1852 TIDY TOWNS EXPENDITURE 10,800 6,680 6,522 (158) (2.4%)1862 COLLECTIONS COMM,INDUST 167,400 98,650 73,947 (24,703) (25.0%)
1872 COLLECTION - STREET BINS 0 0 0 0 1882 COLLECTION - COMMUNITY SERVICES & FACIL 68,100 36,225 27,809 (8,417) (23.2%)
1892 COLLECTION - P/D HARBOUR 24,400 14,431 9,169 (5,262) (36.5%)
1902 COLLECTION - BEACHES 0 0 0 0 1922 DEPRECIATION - OTHER SANITATION 1,400 928 911 (17) (1.9%)1982 WASTE TRANSFER FACILITIES GRANT EXPENS 36,800 36,800 18,400 (18,400) (50.0%)2600 ADMIN ALLOC OTHR SANITA 34,100 22,728 20,407 (2,321) (10.2%)
OPERATING INCOME
1853 TIDY TOWNS INCOME 0 0 2,387 2,387 1913 REFUSE SITE CHARGE 60,000 40,700 41,671 971 2.4% 1923 CHARGES- REFUSE REM-COMM 232,700 232,700 233,077 377 0.2% 1933 REFUSE FEE - P/D HARBOUR 24,400 20,000 20,192 192 1.0% 1973 TRANSFER STATION GRANT 40,900 32,700 36,801 4,101 12.5%
TOTAL OTHER SANITATION 358,000 343,000 326,100 216,442 334,128 157,165
Particulars CommentsBudget Estimated to 28/02/15Current Year YTD YTD
Invoices for January to February have been received, but not paid due to discrepancies
Shire of Irwin
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Actual to 28/02/15
Invoices for January to February have been received, but not paid due to discrepancies
Invoices for January to February have been received, but not paid due to discrepancies
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES (Continued)Protection of Environment
OPERATING EXPENDITURE
1942 PROTECTION OF ENVIRONMENT 5,000 3,000 11,438 8,438 281.3%
TOTAL PROTECTION OF ENVIRONMENT 0 5,000 0 3,000 0 11,438
Sewerage
OPERATING EXPENDITURE
2700 ADMIN ALLOC SEWERAGE 5,600 3,728 3,363 (365) (9.8%)2622 OTHER EXPENSES - SEWERAGE 0 0 0 0
OPERATING INCOME
1983 SEPTIC TANK APPLICATION FEES 1,000 800 1,991 1,191 148.9% 1993 SEPTIC TANK INSPECT FEES 1,000 800 1,488 688 86.0%
TOTAL SEWERAGE 2,000 5,600 1,600 3,728 3,479 3,363
Particulars Comments
Shire of Irwin
For the Period Ended 28 February 2015
Estimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTDBudget
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES (Continued)
Other Community Amenities OPERATING EXPENDITURE 2302 CEMETERY MAINTENANCE 20,700 13,300 9,407 (3,893) (29.3%)2322 PUBLIC CONVENIENCES 56,200 31,080 29,592 (1,488) (4.8%)3100 ADMIN ALLOC OTHR COMM AME 8,400 5,600 5,044 (556) (9.9%)7122 DEPRECIATION PROVISION 800 536 3,359 2,823 526.8%
OPERATING INCOME 2363 CEMETERY FEES 6,000 2,900 4,336 1,436 49.5% 2663 GRANTS - COMMUNITY AMENITIES 0 0 0 0 2863 SUNDRY INCOME - OTHER COMM 0 0 0 0
TOTAL OTHER COMMUNITY AMENITIES 6,000 86,100 2,900 50,516 4,336 47,403
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Particulars CommentsBudget Estimated to 28/02/15YTDYTDCurrent Year
Actual to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES (Continued)
Town Planning and Regional Development OPERATING EXPENDITURE
2112 SALARIES - TOWN PLANNING 275,200 193,656 187,313 (6,343) (3.3%)2132 SUPERANNUATION - T/P 30,900 20,603 21,454 851 4.1% 2152 ADVERTISING 5,000 1,400 934 (466) (33.3%)2192 CONSULTANT FEES 121,000 44,500 43,750 (750) (1.7%)2182 CONFERENCE & TRAINING EXPENSES 8,000 5,000 4,533 (467) (9.3%)2202 OTHER EXP - TOWN PLANNING 18,900 12,500 17,249 4,749 38.0% 2222 TPC VEHICLE COSTS 5,000 2,900 3,002 102 3.5% 2252 LONG SERVICE LEAVE 0 0 0 0 2372 CENTRAL COAST REGIONAL STUDY 0 0 0 0 2382 TOWN PLANNING FBT 7,900 5,925 6,004 79 1.3% 3000 ADMIN ALLOC TOWN PLAN 65,700 43,800 39,285 (4,515) (10.3%)7022 LOSS ON SALE OF ASSET 14,600 14,600 13,373 (1,227) (8.4%)7032 DONGARA TOWNSCAPE 0 0 0 0 7042 DEPRECIATION PROVISION 10,400 6,928 6,435 (493) (7.1%)7052 ACCRUED ANNUAL LEAVE 3,000 0 0 0 7062 ACCRUED LONG SERVICE LEAVE 1,700 0 0 0
For the Period Ended 28 February 2015
Current Year
Shire of Irwin
Particulars CommentsBudget Estimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
YTD YTD
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 10COMMUNITY AMENITIES (Continued)
OPERATING INCOME
2233 CHARGES - OTHER T/P 2,500 500 5,527 5,027 1005.4% Additional charges2263 HOME OCCUPATION FEES 1,000 1,000 730 (270) (27.0%)2273 STATUTORY TPL FEES & CHARGE 15,000 12,000 22,467 10,467 87.2% Additional Town Planning applications2283 BCITF LEVY - SUB DIVISION 0 0 0 0 2293 BCITF TRANSACTION FEE - SUB D 0 0 0 0 2223 REIMBURSEMENTS 10,400 6,545 9,800 3,255 49.7% 3203 PROFIT ON SALE OF ASSETS 0 0 0 0 8603 PLANNING STRATEGY - GRANT FU 100,000 100,000 100,000 0 0.0% 8903 RESTRICTED - P.O.S 0 0 1,500 1,500
TOTAL TOWN PLANNING & REG DEVEL 128,900 567,300 120,045 351,812 140,024 343,332
TOTAL COMMUNITY AMENITIES 883,800 1,505,800 835,245 909,585 868,528 820,064
For the Period Ended 28 February 2015
Current Year YTD YTD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITYShire of Irwin
Particulars CommentsBudget Estimated to 28/02/15 Actual to 28/02/15
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE
Public Halls and Civic Centres OPERATING EXPENDITURE 2412 DONGARA PUBLIC HALL 3,600 1,200 1,472 272 22.7% 2432 COMMUNITY CENTRE 16,300 10,878 10,357 (521) (4.8%)2442 RESOURCE CENTRE/CHARITIES BUILDINGS 25,200 13,328 10,487 (2,841) (21.3%)2452 BOND REFUND - MISC 3,000 1,500 1,763 263 17.5% 2462 AUTUMN CENTRE 2,000 1,380 860 (520) (37.7%)2472 SCOUT HALL 0 0 0 0 2482 RSL SITE WALDECK ST 900 900 867 (33) (3.7%)2492 DEBTORS WRITTEN OFF 0 0 0 0 3200 ADMIN ALLOC 12,800 8,528 7,643 (885) (10.4%)6932 DEPRECIATION PROVISION 115,500 76,800 76,914 114 0.1%
OPERATING INCOME 2203 BONDS - HALL HIRE 3,000 2,000 1,763 (237) (11.9%)2443 CHARGES - HALL HIRE 700 575 1,568 993 172.7% 2453 CHARGES - PROPERTY 12,000 7,000 6,095 (905) (12.9%)2463 LEASE - COMMUNITY CENTRE 1,700 1,700 1,681 (19) (1.1%)2493 REIMB & CONTRIB - HALLS 0 0 401 401 2473 OTHER PROPERTY LEASES 18,400 12,550 12,378 (172) (1.4%)
TOTAL PUBLIC HALLS & CIVIC CENTRE 35,800 179,300 23,825 114,514 23,886 110,363
For the Period Ended 28 February 2015
Actual to 28/02/15Estimated to 28/02/15YTD YTD
Particulars Comments
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current YearBudget
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Swimming Areas & Beaches
OPERATING EXPENDITURE 3300 ADMIN ALLOC 12,800 8,528 7,643 (885) (10.4%)3402 FORESHORE 160,900 103,010 96,551 (6,459) (6.3%)3412 OTHER SWIM AREA & BEACHES 59,400 24,445 12,309 (12,136) (49.6%) 3422 LIONS CLUB DEVELOPMENTS 500 0 244 244 3432 COASTAL SQUATTERS SHACKS 59,500 28,572 22,586 (5,986) (21.0%) Planning Coastal Shacks has been deferred3442 DEBTORS WRITTEN OFF 0 0 0 0 3452 TOWNSCAPE-INTERPRETATIONAL SIGNS 0 0 0 0 7082 DEPRECIATION PROVISION 86,200 57,464 60,784 3,320 5.8% 3472 OTHER COASTAL RESERVES 64,100 2,600 1,270 (1,330) (51.1%)3482 BOAT RAMP MAINTENANCE 26,900 24,199 20,371 (3,828) (15.8%)3492 RECREATIONAL JETTY MAINT 59,500 31,750 12,255 (19,495) (61.4%) Anticipated remedial works to be commenced3652 DISABLE FISHING PLATFORM MTCE 2,200 1,740 254 (1,486) (85.4%)
OPERATING INCOME
3413 FORESHORE ELECTRICITY BBQ 0 0 0 0 3433 COASTAL SQUATTERS LEASES 32,000 32,000 35,400 3,400 10.6% 3443 SUNDRY INCOME - SWIM AREAS 2,000 1,600 3,325 1,725 107.8% 3463 GRANTS - SWIMMING AREAS 0 0 20,000 20,000
TOTAL SWIMMING AREAS & BEACHES 34,000 532,000 33,600 282,308 58,725 234,268
Current Year YTD YTD
Particulars Comments
Shire of Irwin
For the Period Ended 28 February 2015
Budget Actual to 28/02/15Estimated to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Coastal Hazard Risk Management and Adaption Plan GrantFunding from Department of Planning
Anticipated Sand replenishment commencement
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Other Recreation & Sport OPERATING EXPENDITURE 1472 RECREATION - P/D OVAL 77,900 38,178 26,399 (11,779) (30.9%) Anticipated more maintenance to be completed1482 RECREATION - DONGARA OVAL 38,200 18,678 15,792 (2,886) (15.4%)2632 RECREATIONAL SERVICES 52,300 33,001 33,886 885 2.7% 2642 PARKS, GARDENS & RESERVES 251,100 153,605 168,015 14,410 9.4% 2662 COMMUNITY SERVICES 105,300 64,696 61,868 (2,828) (4.4%)2682 RACECOURSE 2,800 650 940 290 44.6% 2692 GOLF CLUB MAINTENANCE 0 0 141 141 2702 DONGARA RECREATION - PAVILION 17,200 11,325 10,511 (814) (7.2%)2712 TENNIS COURTS/CLUBROOMS 46,800 34,875 28,538 (6,337) (18.2%) Anticipated more maintenance to be completed2722 DRIVE IN THEATRE 12,300 9,295 7,598 (1,697) (18.3%)2732 IRWIN REC CENTRE MTCE 419,000 283,023 271,560 (11,463) (4.1%)2852 YOUTH SERVICES 6,500 4,200 2,581 (1,619) (38.5%)2762 YAC ACTIVITIES - EXPENDITURE 10,300 0 0 0 2292 IRWIN RIVER MANAGEMENT 34,900 22,025 17,528 (4,497) (20.4%)2782 RECREATIONAL EXPENSES OTHER 19,400 14,100 14,758 658 4.7% 2792 INTEREST ON LOANS 90,91,93 & 94 230,500 154,461 169,342 14,881 9.6% 2802 DEBTORS / ASSET WRITE OFFS 0 0 0 0 2832 SURF CLUB DRIVE IN EXPENSES 700 250 149 (101) (40.5%)2892 LOSS ON SALE OF ASSET 0 0 0 0 2922 INTER MUNICIPAL GOLF TOURNAMENT 0 0 0 0 3400 ADMIN ALLOC OTHER SPORT 68,000 45,328 40,661 (4,667) (10.3%)7092 DEPRECIATION PROVISION 556,100 370,728 353,116 (17,612) (4.8%)8032 ACCRUED ANNUAL LEAVE 1,300 0 0 0 8022 ACCRUED LONG SERVICE LEAVE 12,000 0 0 0
Budget Estimated to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015
Actual to 28/02/15Particulars Comments
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Other Recreation & Sport (Continued) OPERATING INCOME 2673 YOUTH OFFICER INCOME 0 0 0 0 2713 BONDS - REC CENTRE/OVAL 0 0 0 0 2733 CHARGES - RECREATION CTRE 167,000 91,000 91,054 54 0.1% 2743 CHARGES - DONGARA OVAL 2,700 1,400 568 (832) (59.4%)2753 CHARGES - DENISON OVAL 9,400 4,200 4,500 300 7.1% 2763 YAC ACTIVITIES - INCOME 0 0 1,503 1,503 Income from activities 2773 CHARGES - PAVILION 500 250 232 (18) (7.3%)2783 REIMB - REC OTHER 8,500 7,700 7,500 (200) (2.6%)2793 INTEREST - S/SUP LOANS 1,300 650 1,026 376 57.9% 2803 GRANT FUNDS 72,000 62,000 58,000 (4,000) (6.5%)2833 SURF CLUB DRIVE IN INCOME 1,500 970 1,099 129 13.3% 2883 SUNDRY INCOME 76,500 55,000 58,247 3,247 5.9% Donation to Irwin Rec from Ladies Softball Club2923 INTER MUNICIPAL GOLF TOURNAM 0 0 0 0 2893 PROFIT ON ASSET DISPOSAL 0 0 0 0
TOTAL OTHER RECREATION AND SPOR 339,400 1,962,600 223,170 1,258,418 223,729 1,223,383
Shire of Irwin
For the Period Ended 28 February 2015
Budget Estimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars Comments
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Other Culture
OPERATING EXPENDITURE
2812 COMMUNITY ASSISTANCE SCHEME 46,400 0 450 450 2822 COMMUNITY EVENTS EXPENSES 26,500 15,000 20,922 5,922 39.5% See 2723 Festival Income2862 COMMUNITY FESTIVALS EXPENSES 25,000 25,000 35,951 10,951 43.8% 3600 ADMINISTRATION ALLOCATION 2,600 1,728 1,529 (199) (11.5%)
OPERATING INCOME
2723 COMMUNITY EVENTS & FESTIVAL 25,000 25,000 45,324 20,324 81.3% See 2822 Festival Expenses 2843 COMMUNITY EVENTS INCOME 0 0 1,140 TOTAL OTHER CULTURE 25,000 100,500 25,000 41,728 46,463 58,851
Heritage
OPERATING EXPENDITURE
3900 ADMINISTRATION ALLOCATION 7,700 5,136 4,586 (550) (10.7%)3312 RUSS COTTAGE MAINTENANCE 2,000 480 600 120 24.9% 3332 HERITAGE EXPENSES OTHER 25,000 18,500 6,933 (11,567) (62.5%) Anticipated Oral History to be commenced3352 OLD IRWIN SCHOOL 2,300 600 565 (35) (5.8%)3342 OLD POLICE STATION MUSEUM 7,600 7,300 4,614 (2,686) (36.8%)3372 OTHER HERITAGE BUILDINGS 39,700 15,746 13,712 (2,034) (12.9%)7632 DEPRECIATION - HERITAGE 44,000 29,328 30,954 1,626 5.5%
OPERATING INCOME
3343 HERITAGE - SUNDRY INCOME 4,000 2,050 1,147 (903) (44.1%)3353 MONASTERY 1,200 1,200 1,218 18 1.5%
TOTAL HERITAGE 5,200 128,300 3,250 77,090 2,365 61,964
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year
Particulars CommentsActual to 28/02/15
For the Period Ended 28 February 2015
Budget Estimated to 28/02/15YTD YTD
-
Page 28
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Libraries
OPERATING EXPENDITURE
2902 GENERAL LIBRARY EXPENSES 13,800 9,100 7,143 (1,957) (21.5%)3500 ADMIN ALLOC LIBRARIES 22,100 14,728 13,222 (1,506) (10.2%)2912 SALARIES 80,400 53,596 52,462 (1,134) (2.1%)2932 LIBRARY BUILDING MAINT 48,600 18,970 15,813 (3,157) (16.6%)2942 SUPERANNUATION - LIBRARY 10,500 6,605 6,570 (35) (0.5%)3002 LOST & DAMAGED BOOKS 400 275 158 (117) (42.5%)3032 DEBTORS WRITTEN OFF 0 0 0 0 7132 ACCRUED ANNUAL LEAVE 300 0 0 0 7102 DEPRECIATION PROVISION 20,600 13,728 13,446 (282) (2.1%)7112 ACCRUED LONG SERVICE LEAVE 1,600 0 0 0
OPERATING INCOME
2983 REIMBURSEMENTS LOST BOOKS 200 140 159 19 13.3% 3123 OTHER INCOME 0 0 1,900 1,900
TOTAL LIBRARIES 200 198,300 140 117,002 2,059 108,814
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
For the Period Ended 28 February 2015
Budget Estimated to 28/02/15 Actual to 28/02/15Particulars Comments
Shire of Irwin
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 11RECREATION & CULTURE (Continued)
Television and Radio Broadcasting
OPERATING EXPENDITURE
7522 TV RECEIVER MAINTENANCE 1,400 900 566 (334) (37.1%)7000 ADMINISTRATION ALLOCATION 1,300 864 764 (100) (11.5%)7532 DEPRECIATION TELEVISION 0 0 0 0
OPERATING INCOME
7523 CONTRIBUTIONS - TV 200 0 0 0
TOTAL TV AND RADIO BROADCASTING 200 2,700 0 1,764 0 1,331
TOTAL RECREATION AND CULTURE 439,800 3,103,700 308,985 1,892,824 357,227 1,798,973
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year
Shire of Irwin
YTD YTDBudget Estimated to 28/02/15 Actual to 28/02/15 CommentsParticulars
For the Period Ended 28 February 2015
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 12TRANSPORT
Maintenance Streets, Roads, Bridges, Depots OPERATING EXPENDITURE
2842 REFUND OF PAYMENTS 0 0 0 0 3382 MAINTENANCE - RURAL ROADS 305,000 225,368 216,009 (9,359) (4.2%)3392 MAINTENANCE- TOWN STREETS 299,200 172,517 162,176 (10,341) (6.0%)3502 DEPOT MAINTENANCE 65,800 47,300 52,546 5,246 11.1% Additional works to Oil Disposal site3512 STREET LIGHTING 114,500 56,100 54,142 (1,958) (3.5%)3552 ROADWISE EXPENSES 6,000 5,550 5,795 245 4.4% 3542 ROMAN ROADS - USER GROUP 39,100 27,056 29,425 2,369 8.8% 3582 LOSS ON SALE OF ASSETS 31,200 31,200 14,164 (17,036) (54.6%)
3712 ROADS WRITTEN OFF 0 0 0 0 3800 ADMINISTRATION ALLOCATION 303,400 192,764 181,675 (11,089) (5.8%)6912 DEPN ROADS 1,045,400 27,600 28,537 937 3.4%
OPERATING INCOME
3173 OTHER ROADWORK GRANTS 153,300 103,700 14,225 (89,475) (86.3%)
3183 PROFIT ON SALE OF ASSETS 0 0 0 0 3185 REGIONAL ROAD GROUP FUNDS 387,000 235,600 235,866 266 0.1% 3193 GRANTS COMMISSION - BRIDGES 0 0 0 0 3393 CONTRIBUTIONS - OTHER 0 0 2,162 2,162 8403 RESTRICTED- FOOTPATH CONT 0 0 0 0 3593 ROADWISE GRANT 0 0 750 750 8503 RESTRICTED ASSET - ROAD CONT 0 0 0 0
TOTAL MTCE STS,RDS,BRIDGES,DEPO 540,300 2,209,600 339,300 785,455 253,003 744,471
For the Period Ended 28 February 2015
Works completed last financial year for Yardarino, WarradongSprings Roads and Whelan Street, income received thisfinancial year and anticipate road grant payment
Particulars CommentsActual to 28/02/15Budget Estimated to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Shire of Irwin
The fleet vehicle received more than anticipated for their trade ins, resulting in a smaller book loss.
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 12TRANSPORT (Continued)
Aerodromes
OPERATING EXPENDITURE
4200 ADMIN ALLOC AERODROMES 4,500 3,000 2,675 (325) (10.8%)6502 LANDING STRIP MAINTENANCE 9,300 5,606 7,046 1,440 25.7% 6602 DEPRECIATION - AERODROME 6,500 4,328 4,325 (3) (0.1%)
OPERATING INCOME 6503 SUNDRY INCOME - AIRSTRIP 0 0 2,225 2,225 6603 AERODROMES GRANT INCOME 0 0 0 0
TOTAL AERODROMES 0 20,300 0 12,934 2,225 14,046
Traffic Control
OPERATING EXPENDITURE
3592 POLICE LIC - SALARIES 66,300 44,201 43,715 (486) (1.1%)3602 POLICE LIC - SUPER 8,400 5,287 5,544 257 4.9% 3612 POLICE LICENCING - OTHER 11,700 7,800 7,529 (271) (3.5%)3622 ACCRUED LSL - POLICE LIC 1,600 0 0 0 3632 ACCRUED A/L - POLICE LIC 300 0 0 0 3642 POL LIC - PAYMENTS TO DEPT TRANS. 0 0 (5,524) (5,524) Balance of funds owed from DOT. 4100 ADMINISTRATION ALLOCATION 4,500 3,000 2,675 (325) (10.8%)
OPERATING INCOME 3603 COMMISSION ON LICENCING 45,500 29,672 33,113 3,441 11.6% 3613 POLICE LIC - LIC INCOME RECEIVE 0 0 0 0 Balance of funds owed to DOT.
TOTAL TRAFFIC CONTROL 45,500 92,800 29,672 60,288 33,113 53,938
Particulars CommentsBudget Estimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
For the Period Ended 28 February 2015
Shire of Irwin
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 12TRANSPORT (Continued)
Water Transport Facility
OPERATING EXPENDITURE
6702 JETTIES MAINTENANCE - PORT DENISON 0 0 0 0
TOTAL WATER TRANSPORT FACILITY 0 0 0 0 0 0
TOTAL TRANSPORT 585,800 2,322,700 368,972 858,677 288,341 812,454
Particulars Comments
Shire of Irwin
For the Period Ended 28 February 2015
BudgetYTD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTDEstimated to 28/02/15 Actual to 28/02/15
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 13ECONOMIC SERVICES
Rural Services OPERATING EXPENDITURE 3852 VERMIN CONTROL 500 0 0 0 3872 LAND CARE CONTRIBUTION 5,000 5,000 5,000 0 0.0% 4400 ADMIN ALLOC RURAL SERV 3,100 2,080 1,834 (246) (11.8%)6722 NOXIOUS WEEDS/PEST PLANTS 500 150 336 186 124.2%
TOTAL RURAL SERVICES 0 9,100 0 7,230 7,171
Tourism and Area Promotion
OPERATING EXPENDITURE 3932 PRODUCTION / PLAYS EXPENDITURE 0 0 0 0 3952 AREA PROMOTION 66,900 43,410 47,709 4,299 9.9% 3962 TOURIST BUREAU 111,200 74,370 76,649 2,279 3.1% 3972 LEGAL EXPENSES - LEASES 0 0 2,113 2,113 Caravan Park lease costs3982 TOURISM - TICKET RETURNS 24,000 14,000 17,233 3,233 23.1% 3992 TOURIST BUREAU STOCK 10,000 6,500 5,053 (1,447) (22.3%)3902 WELCOME BROCHURES EXPENSE 23,000 23,000 3,965 (19,035) (82.8%)4002 RV PARKING AREA 0 0 2,176 2,176 3912 ACCRUED A/L - TOURISM 300 0 0 0 3922 ACCRUED LSL - TOURISM 1,700 0 0 0 4500 ADMIN ALLOC TOURISM 23,600 15,728 14,140 (1,588) (10.1%)7072 DEPRECIATION PROVISION 62,300 35,900 36,192 292 0.8%
Shire of Irwin
BudgetCurrent Year YTD YTD
Particulars CommentsEstimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITYFor the Period Ended 28 February 2015
-
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Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 13ECONOMIC SERVICES (Continued)
OPERATING INCOME 3983 LEASES - CARAVAN PARKS 110,200 110,200 114,405 4,205 3.8% Annual Lease Fees3963 TOURIST BUREAU MEMBERSHIPS 2,000 1,600 1,628 28 1.8% 3973 TOURISM - TICKET SALES 26,700 17,825 19,931 2,106 11.8% 3903 TOURIST BUREAU SALES 12,000 7,800 7,324 (476) (6.1%)3913 TOURISM - GRANT 0 0 0 0 3943 WELCOME BROCHURES CHARGE 23,000 23,000 14,955 (8,045) 3953 ACCOMMODATION COMMISSIONS 3,000 2,000 2,712 712 3993 REIM- AREA PROMOTION 0 0 2,093 2,093
TOTAL TOURISM AND AREA PROMOTIO 176,900 323,000 162,425 212,908 163,047 205,231
Building Control
OPERATING EXPENDITURE 4062 SALARIES BUILDING CONTROL 98,600 65,736 45,974 (19,762) (30.1%) Vacant position4072 SUPERANNUATION BUILDING 15,800 9,945 7,493 (2,452) (24.7%)4112 VEHICLE EXPENSES 3,000 2,200 2,078 (122) (5.6%)4122 CONFERENCE & TRAINING 3,000 3,000 662 (2,338) (77.9%)4132 OTHER EXPENDITURE 9,800 6,900 5,954 (946) (13.7%)4142 BUILDERS SERVICES COMMISSION 6,000 4,100 11,482 7,382 180.1% Additional commission from building permits4152 FRINGE BENEFITS TAX 3,300 2,475 2,515 40 1.6% 4162 LONG SERVICE LEAVE 0 0 0 0 4172 LOSS ON SALE OF ASSET 6,600 6,600 6,441 (159) (2.4%)4700 ADMIN ALLOC BUILDING 67,700 41,128 40,508 (620) (1.5%)6922 CTF LEVY 30,000 20,500 21,159 659 3.2% 6962 ACCRUED ANNUAL LEAVE 5,300 0 0 0 6952 ACCRUED LONG SERVICE LEAVE 10,300 0 0 0 7242 DEPRECIATION PROVISION 4,300 2,864 3,198 334 11.6%
Estimated to 28/02/15 Actual to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015
Current Year YTD YTD
Particulars CommentsBudget
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
-
Page 35
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 13ECONOMIC SERVICES (Continued)
Building Control Cont.
OPERATING INCOME
4123 BUILDING SERVICES LEVY 8,000 4,600 12,894 8,294 180.3% Additional Building Permits received4133 BSL TRANSACTION FEE 800 440 550 110 25.0% 4143 SIGNS AND HOARDINGS 200 110 55 (55) (50.0%)4153 BUILDING PERMITS 35,000 23,000 36,502 13,502 58.7% Additional Building Permits received4163 CTF LEVY 30,000 21,200 23,645 2,445 11.5% Additional Levies received4173 CTF TRANSACTION FEES 400 264 361 97 36.6% 4183 PETROL PUMP LICENSES 0 0 0 0 4213 OTHER BUILDING FEES 4,200 3,990 5,830 1,840 46.1% 4233 PROFIT ON SALE OF ASSET 0 0 0 0
TOTAL BUILDING CONTROL 78,600 263,700 53,604 165,448 79,837 147,462
Other Economic Services OPERATING EXPENDITURE 4232 WATER SUPPLY STAND PIPES 13,000 2,900 6,349 3,449 118.9% 4732 COMMUNITY BUS 17,100 11,392 8,616 (2,776) (24.4%)4772 COMMUNITY BUS BOND REFUND 4,000 2,331 3,980 1,649 70.7% 4900 ADMIN ALLOC OTHR ECON SER 3,200 2,128 1,911 (217) (10.2%)
OPERATING INCOME 4273 WATER SALES 5,000 3,800 4,955 1,155 30.4% 4283 EXTRACTIVE INDUSTRY LICENCES 3,000 3,000 3,196 196 6.5% 4293 SUNDRY INCOME 0 0 0 0 Donations for Community Bus fuel4733 BUS HIRE INCOME 8,000 5,900 5,214 (686) (11.6%)4763 COMMUNITY BUS BOND INCOME 4,000 2,664 3,980 1,316 49.4%
TOTAL OTHER ECONOMIC SERVICES 20,000 37,300 15,364 18,751 17,345 20,855
TOTAL ECONOMIC SERVICES 275,500 633,100 231,393 404,337 260,229 380,719
Comments
Shire of Irwin
Budget Estimated to 28/02/15 Actual to 28/02/15
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Current Year YTD YTD
Particulars
For the Period Ended 28 February 2015
-
Page 36
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 14OTHER PROPERTY AND SERVICES
Public Works Overheads OPERATING EXPENDITURE 4332 SUPERANNUATION OF WORKMEN 110,500 73,664 71,172 (2,492) (3.4%)4342 MANAGER WORKS SALARY 67,000 44,660 39,993 (4,667) (10.4%)4362 UNALLOCATED WAGES 1,500 1,000 1,242 242 24.2% Time in Lieu Account4372 STAFF TRAINING 37,400 18,000 19,240 1,240 6.9% 4382 WORKS OVERHEADS OTHER 20,500 16,854 29,013 12,159 72.1% Additional hours allocated4402 SICK LEAVE 16,200 10,064 13,143 3,079 30.6% 4412 ANNUAL LEAVE 75,300 58,100 57,793 (307) (0.5%)4422 LONG SERVICE LEAVE 7,100 7,100 25,126 18,026 253.9% Resignation payout4432 PUBLIC HOLIDAY PAY 35,800 18,900 16,767 (2,133) (11.3%)4442 OCCUPATIONAL SAFETY 5,300 3,400 2,437 (963) (28.3%)4462 ALLOWANCES 22,000 14,662 11,395 (3,267) (22.3%)4452 PROTECTIVE CLOTHING 5,300 3,400 4,734 1,334 39.2% 4572 FRINGE BENEFIT TAX 8,300 6,225 6,239 14 0.2% 5200 ADMIN ALLOC PUB WORKS OH 56,700 37,850 33,935 (3,915) (10.3%)6772 INSURANCE ON WORKS 61,500 61,500 60,177 (1,323) (2.2%)6872 ACCRUED ANNUAL LEAVE 3,200 0 0 0 6882 ACCRUED LONG SERVICE LEAVE 15,200 0 0 0 7422 LESS PWO ALLOCATED TO W&S (548,300) (337,528) (318,790) 18,738 (5.6%)
OPERATING INCOME
7653 REIMBURSEMENTS - OTHER 500 200 900 700 350.0% TOTAL PUBLIC WORKS OVERHEADS 500 500 200 37,851 900 73,618
Actual to 28/02/15Current Year YTD
Shire of Irwin
Particulars Comments
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
YTDBudget Estimated to 28/02/15
-
Page 37
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 14OTHER PROPERTY AND SERVICES (Continued)
Plant Operation Costs
OPERATING EXPENDITURE 4472 INTERNAL REPAIR WAGES 121,400 74,431 70,302 (4,129) (5.5%)4482 TYRES & TUBES 30,000 18,400 19,384 984 5.4% 4492 PARTS AND REPAIRS 110,000 77,900 79,619 1,719 2.2% 4502 INSURANCE AND LICENSES 41,000 33,800 33,158 (642) (1.9%)4512 LESS PC ALLOCATED TO W&S (534,100) (350,064) (269,466) 80,598 (23.0%)4532 EXPENDABLE TOOLS 4,000 2,000 1,964 (36) (1.8%)4542 FUELS, OILS & GREASES 225,000 104,300 104,821 521 0.5% 5012 ASSET DEPRECIATION - PLANT 155,400 103,600 104,141 541 0.5% 5112 ADMINISTRATION ALLOCATION 14,700 9,800 8,790 (1,011) (10.3%)6890 DEPN ALLOCATED TO W & S (155,400) (103,600) (115,440) (11,840) 11.4%
OPERATING INCOME 4503 CONTRIB SALE OF SCRAP 0 0 0 0 4983 CONTRIBUTIONS & REIMBURSE 12,000 10,200 14,865 4,665 45.7% Fuel rebate claim
TOTAL PLANT OPERATION COSTS 12,000 12,000 10,200 (29,433) 14,865 37,274
Private Works OPERATING EXPENDITURE 7300 ADMINISTRATION ALLOCATION 9,300 6,200 5,579 (621) (10.0%)7302 PRIVATE WORKS - VARIOUS 34,200 16,700 13,705 (2,995) (17.9%)
OPERATING INCOME 7333 CHARGES - PRIVATE WORKS 48,600 26,200 23,218 (2,982) (11.4%)
TOTAL PRIVATE WORKS 48,600 43,500 26,200 22,900 23,218 19,285
Particulars CommentsCurrent Year
Budget Estimated to 28/02/15 Actual to 28/02/15YTD YTD
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITYShire of Irwin
For the Period Ended 28 February 2015
-
Page 38
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD YTD
Income Expend Income Expend Income Expend Variance Variance Var.$ $ $ $ $ $ $ %
SCHEDULE 14OTHER PROPERTY AND SERVICES (Continued)
Town Planning Schemes
OPERATING EXPENDITURE
7352 D/PD DISTRICT STRUCTURE PLAN EXPENSE 15,300 10,000 5,312 (4,688) (46.9%)
TOTAL TOWN PLANNING SCHEMES 0 15,300 0 10,000 0 5,312
Materials in Store
OPERATING EXPENDITURE
4602 BULK DIESEL FUEL PURCHASES 0 0 73,535 73,535 4612 DIESEL FUEL ALLOCATED 0 0 (82,333) (82,333)
TOTAL MATERIALS IN STORE 0 0 0 0 0 (8,798)
Shire of Irwin
For the Period Ended 28 February 2015
YTDActual to 28/02/15
YTDEstimated to 28/02/15
Current Year
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
Particulars CommentsBudget
-
Page 39
Note 1: BUDGET VS ACTUALS COMPARISON REPORT
YTD
Income Expend Income Expend Income Expend Variance Var.$ $ $ $ $ $ %
SCHEDULE 14OTHER PROPERTY AND SERVICES (Continued)
Salaries and Wages EXPENDITURE 4580 SALARIES AND WAGES 2,873,100 1,915,401 1,924,136 8,735 0.5% 4590 WORKERS COMPENSATION PAID 0 0 5,728 5,728 Staff member on Workers Compensation4600 LESS SAL & WAGES ALLOCATION (2,873,100) (1,915,401) (1,924,136) (8,735) 0.5% 5500 ADMINISTRATION ALLOCATION 43,200 28,200 25,834 (2,366) (8.4%)
INCOME
4613 REIMB WORKERS COMP 0 0 6,333 6,333 Reimbursement for Workers Compensation
TOTAL SALARIES AND WAGES 0 43,200 0 28,200 6,333 31,561
Unclassified OPERATING EXPENDITURE 5600 ADMINISTRATION ALLOCATION 0 0 0 0 4742 DEPRECIATION - UNCLASPS 0 0 0 0 4762 VACANT LAND 0 0 0 0
OPERATING INCOME
4713 SUNDRY INCOME 0 0 0 0 4753 PROFIT ON SALE OF ASSET 0 0 0 0
TOTAL UNCLASSIFIED 0 0 0 0 0 0
TOTAL OTHER PROPERTY AND SERVIC 61,100 114,500 36,600 69,518 45,315 158,251
Particulars
Current Year YTD YTDCommentsBudget Estimated to 28/02/15 Actual to 28/02/15
Shire of Irwin
For the Period Ended 28 February 2015NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
-
Page 40
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
For the Period Ended 28 February 2015
Note 2 - Graphical Representation - Source Statement of Financial Activity
Comments/Notes - Operating Expenses
Comments/Notes - Operating Revenues
0
2000
4000
6000
8000
10000
12000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Amou
nt $
( '0
00s)
Month ending
Budget Operating Expenses -v- YTD Actual
Budget 2014-15
Actual 2014-15
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Amou
nt $
( '0
00s)
Budget Operating Revenues -v- Actual
Budget 2014-15
Actual 2014-15
-
Page 41
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
For the Period Ended 28 February 2015
Note 2 - Graphical Representation - Source Statement of Financial Activity
Comments/Notes - Capital Expenses
Comments/Notes - Capital Revenues
0
100
200
300
400
500
600
700
800
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Amou
nt $
( '0
00s)
Budget Capital Revenue -v- Actual Budget 2014-15
Actual 2014-15
0
500
1000
1500
2000
2500
3000
3500
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Amou
nt $
( '0
00s)
Budget Capital Expenses -v- Actual
Budget 2014-15
Actual 2014-15
-
Page 42
Note 3: NET CURRENT FUNDING POSITION
Note This Period Last Period Same Period Last
Year $ $ $
Current AssetsCash Unrestricted 2,814,756 2,880,928 3,167,537Cash Restricted 3,754,610 3,754,610 3,748,437Investments 0 0 0Receivables - Rates 431,397 513,479 411,048Receivables -Other 130,548 145,002 82,034Receivables - Loans 4,208 4,208 2,396GST Receivable 32,935 52,480 51,194Inventories 15,957 15,957 10,506
7,184,410 7,366,663 7,473,151
Less: Current LiabilitiesPayables (223,020) (123,492) (182,788)GST Payable (11,200) (7,334) (9,110)Accruals (69,685) (69,685) (13,165)
Provisions (191,575) (191,575) (195,839)(495,481) (392,086) (400,903)
Less: Cash Restricted (3,754,610) (3,754,610) (3,748,437)
Net Current Funding Position 2,934,320 3,219,967 3,323,811
Comments - Net Current Funding Position
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
For the Period Ended 28 February 2015
Positive=Surplus (Negative=Deficit) 2014-15
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Note 3 - Liquidity Over the Year
2012-13
2013-14
2014-15
-
Page 43
Note 4: CASH AND INVESTMENTS
Interest Unrestricted Restricted Trust Reserves Total Institution MaturityRate $ $ $ $ Amount $ Date
(a) Cash DepositsAt Call 2.20% 795,592 795,592 NAB CallAt Call 3.05% 6,715 6,715 NAB CallAt Call 0.00% 233,922 233,922 NAB Call
(b) Term DepositsFixed Rate 3.30% 500,000 500,000 BWA 24/03/2015Fixed Rate 3.47% 1,517,214 1,517,214 NAB 23/04/2015Fixed Rate 3.65% 2,970,673 2,970,673 NAB 29/06/2015Fixed Rate 3.65% 777,222 777,222 BWA 28/04/2015
Total 2,812,806 777,222 233,922 2,977,388 6,801,338
Comments/Notes - Investments
Shire of IrwinNOTES TO THE STATEMENT OF FINANCIAL ACTIVITY
For the Period Ended 28 February 2015
-
Page 44
Note 4A: CASH INVESTMENTSComparative rate
Up to 30 30-60 60-90 90-120 120+
Average Interest time of deposit
Interest Rate at time of Report
Proposed Budget
Year to Date Actual Var.$
General Municipal4317444 23/01/2015 BWA 60 3.30% 2,712 500,000 500,000 125,000 72,850 74-267-9956 23/01/2015 NAB 90 3.47% 12,982 1,517,214 1,517,214
Subtotal 15,694 - - 500,000 1,517,214 - 2,017,214 125,000 72,850 52,150 Restricted4318152 28/01/2015 BWA 90 3.45% 6,612 777,222 777,222
Subtotal 6,612 - - - 777,222 - 777,222 - - Reserves84-106-5191 28/01/2015 NAB 152 3.43% 42,433 2,970,673 2,970,673 102,100 60,185
Subtotal 42,433 - - - - 2,970,673 2,970,673 102,100 60,185 41,915
Total Funds Invested 64,738 - - 500,000 2,294,436 2,970,673 5,765,109 227,100 133,035 94,065
National Australia Bank74-267-9956 23/01/2015 90 3.47% 1,517,214 84-106-5191 28/01/2015 152 3.43% 2,970,673
Subtotal 4,487,887 77.8%
Bankwest4317444 23/01/2015 60 3.30% 500,000 4318152 28/01/2015 90 3.45% 777,222
Subtotal