Budget Report 2018/19 · 2018-08-09 · Budget Report 2018/19 adopted by Council 13 June 2018 Page...
Transcript of Budget Report 2018/19 · 2018-08-09 · Budget Report 2018/19 adopted by Council 13 June 2018 Page...
Budget Report 2018/19 Adopted by Council 13 June 2018
Content
Mayors and CEO's Introduction
Budget Reports
1. Link to the Council Plan
2. Services and service performance indicators
3. Financial statements
3.1 Comprehensive Income Statement
3.2 Balance Sheet
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
3.5 Statement of Capital Works
3.6 Statement of Human Resources
4. Notes to the financial statements
4.1 Comprehensive Income Statement
4.2 Balance Sheet
4.3 Statement of changes in Equity
4.4 Statement of Cash Flows
4.5 Capital works program
5. Financial Performance Indicators
Appendices
A1 Summary of New Initiatives
A2 Summary of Customer Fees and Charges
On 26 April 2017, Council approved the draft Budget Report for public display from 2 May to 30 May
Budget Report 2018/19 adopted by Council 13 June 2018 Page 3
Mayor and CEO’s Introduction
Mayor’s Introduction
On behalf of the Macedon Ranges Shire Council I wish to present the 2018/19 Budget. This budget aligns with the Council Plan 2017-2027 (draft Year Two 2018-2019 Action Plan), which
identifies key priorities across three themes—liveability, sustainability and efficiency—and sets out the
range of initiatives we will undertake to achieve our priorities. More detail on our major 2018/19
initiatives is provided in Chapter 2.
We significantly increased spending on Council facilities and buildings, including a number of major
facility upgrades in partnership with the Victorian Government and our valuable community
organisations. We will also continue to maintain our extensive road network. Increased funding has been
allocated for statutory planning so we can meet the required timeframes for processing applications.
We have allocated funds to develop a Disability Action Plan to support the aims of the Disability
Discrimination Act. Resources will also be used to prepare a Reconciliation Action Plan to strengthen
relationships with traditional owners. Allocated funds to review our economic development strategy will
ensure we can continue to support the needs of local businesses and tourism.
We continue to include ways to reduce our environmental impact, such as more energy efficiency
measures on Council buildings and allocating funding to projects such as a trial community climate
change action plan, a trial solar waste compactor and investment in understanding our renewable
energy generation options.
In the 2018/19 Budget we will increase our support for local community groups to hold regular monthly
meetings in selected Council meeting rooms. This would allow not-for-profit groups based in the shire
to meet twelve times per year free of charge.
The budget demonstrates one of the many opportunities for people to have input into the decision
making process for the future of the shire. We received significant community feedback with 118
submissions. Through additional Commonwealth funding allocated in 2018/19 we have been able to
incorporate a number of changes to the draft budget that align to the community feedback and future
priority projects that otherwise may not have been funded in 2018/19.
These changes include increasing the pool of funds available for Master Planning, reductions in Museum
entry fees, further renewal works on Councils buildings at the Kyneton Museum, additional drainage and
roads works and funds for a community engagement and advocacy plan for the Macedon Ranges Sports
Precinct.
On behalf of all Councillors and staff, I would like to thank everyone for the time and effort put into
delivering the 2018/19 budget.
Cr Jennifer Anderson
Mayor
13 June 2018
Budget Report 2018/19 adopted by Council 13 June 2018 Page 4
Chief Executive Officer’s Summary
1.1 Introduction
The prepared budget responds to the environmental, infrastructure and social needs of our community. When
resources are limited it is essential that those resources are carefully allocated so we are able to achieve our
objectives and deliver services.
We work closely with the community in relation to improving our overall customer service and the quality of
our day-to-day service delivery including extensive road, bridge and footpath improvements. We also work
in partnership with our community to improve recreational and community amenities and preserve our natural
environment.
We recognise that we are planning for the future wellbeing of our community through the decisions we make
now. For responsible financial management we need to look at the long-term implications of what we do and
don’t do. On the following pages, the key budget information that many residents and ratepayers will want to
know is highlighted.
1.2 Balanced Budget
Each year we prepare and adopt a budget for the following financial year. It is our objective to prepare at a
minimum, a balanced budget where income from all sources equals expenditure. The 2018/19 Budget is
balanced as follows below –
Operating income $76.2 million
Capital Income $ 8.8 million
Total Income $85.0 million
Operating Expenditure $65.6 million
Capital Expenditure $19.4 million
Total Expenditure $85.0 million
The above summary includes transfers to and from financial reserves, loan redemption and interest. It
excludes non-cash items such as contributory non-monetary assets and depreciation. Also excluded is future
year funding for large projects that cross over into the next financial year.
1.3 Operating Income
Rates and charges are recognised as a significant source of revenue. Planning for rate increases is therefore
an important part of the resource planning process. The Victorian Government imposed rate capping policy
is a major factor.
It is also necessary to balance the importance of rate revenue as a funding source with community sensitivity
to rate increases, particularly given fluctuations in property valuations used for rating purposes, which are
recorded in the biennial General Valuations.
Further details on our Rating Strategy, which establishes a framework by which rates and charges will be
shared by the community, can be found in the Strategic Resource Plan.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 5
Based on recent historical evidence, the long term forecast is that there will be about 1.5% growth each year
in our total revenue due to new subdivisions and new constructions. The corresponding increase in
population leads to an increase in the demand for our services. Experience has shown that the cost in
providing services to meet the increased demand is greater than the corresponding growth in rate revenue.
The total revenue that will be generated from rates, municipal charge and waste service charges in the
2018/19 Budget is almost $48.4 million, which is about 5.5% ($2.5 million) more than 2017/18. The increase
in waste service charges is higher than previous years as the current kerbside collection contract ends in
2018/19 and the expected costs under the new contract will be higher. Also the cost of recycling has
increased following China’s decision to stop the import of low quality mixed recyclable materials. The
kerbside collection charge is not part of rates and is not subject to the rate cap. There is no planned increase
in the municipal charge in line with the direction indicated in the draft update to the Local Government Act
which is being developed by the Victorian Government.
For property owners, rates and charges will increase, on average, by 4.2%. The average property value in
the shire is $584,026 and the following example is based upon the average:
2017/18 2018/19
Average Valuation $525,128 $584,026
General Rate in the Dollar $0.002965 $0.002735
General Rates $1,557 $1,597
Municipal Charge $212 $212
Garbage & Recycling Charge $273 $317
Garden Bin Charge $63 $68
Total $2,105 $2,194
Difference $89
Percentage increase 4.2%
The following chart compares the increase in rates and charges that has applied to most property owners
over six years. We have taken a reasonably consistent and responsible approach to increases in rates and
charges in the past and in 2018/19 has delivered a budget within the imposed cap (which excludes the
increase in waste charges).
Note – the increase in the rates and changes in 2018/19 is due to the rate cap increase and the additional
costs of waste and recycling mentioned above.
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
2013/14 2014/15 2015/16 2016/17 2017/18 2018/19
Annual increae in rates & charges
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The latest official population for the Macedon Ranges Shire is 48,438 as at 2017 (source: ABS Estimated Resident Population 2017). Our population growth has been steady at around 2% per annum.
Our objective is to ensure that we are able to fund ongoing service delivery to at least the same quality and
quantity as we have done in the past. For us, this means that we need to be able to:
respond to greater service demands from residents
deal with growth in the population of residents
fund renewal of infrastructure and community assets
deal with the Victorian Government rating policy (refer section 1.7)
1.4 Operating Expenditure
The growth of our shire population, our facilities, our open spaces and our infrastructure, particularly footpaths,
continues to occur strongly and consistently. New subdivisions increase the costs of maintenance and cleaning
of public open spaces, stormwater drainage, footpaths and street sweeping.
The graph below shows the growth in our total operating expenditure between 2013/14 and 2018/19 (excluding
depreciation). The average growth in operating expenses during this period is 2.5% with part of this growth
being offset by higher user fees and operating grants as a result of increased usage of our services.
Our pursuit of operational efficiencies and quality services will ensure we continue to deliver value for money
to our ratepayers. Part 2 of the Budget Report provides a description of our services to the community, that is,
it provides an answer to the question, “What do I get for my rates”?
1.5 Capital Expenditure
Capital expenditure is an investment in assets, such as land, buildings, infrastructure and major plant and
equipment.
Capital investment is primarily on the construction of buildings, roads, drains, footpaths and bridges. It also
includes the purchase of land, major plant and equipment, vehicles, IT systems and playgrounds.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 7
We have a long term Capital Works Plan to guide our planning and decision making. It is a plan to ensure
that, in the future, we will be able to afford what we would like to do.
Despite the plan, our capital expenditure fluctuates from year to year mainly due to the fluctuating availability
of government grants. The following chart compares this expenditure between 2013/14 and 2018/19.
Note – the 2017/18 and 2018/19 totals are for budgeted new works.
The total planned capital expenditure that will occur during 2018/19 will be $24.6 million, of which $19.4 million
will be new budgeted expenditure and $5.2 million is budgeted expenditure from 2017/18, which we estimate
will be carried forward to 2018/19.
At the end of each financial year there are projects that are incomplete because they could not be undertaken
neatly between 1 July and 30 June. This could be due to a variety of factors including planning, community
consultation, objections, tendering, the success of grant applications, contracting and the magnitude of the
project.
1.6 Funding Sources for Capital expenditure
The analysis of Capital Works can be found in section 4.5. It shows that there will be new capital expenditure
of $19.4 million in 2018/19, which will be funded as follows:
1.6.1. Grants
The level of capital works fluctuates significantly from year to year depending on which grants the government
invites applications. We will apply for (or have been allocated) government grants of $5.9 million for projects
in 2018/19.
1.6.2. New Loans
The budget currently forecasts that one new loan for $0.7m will be required in 2018/19. These loans will assist
in the funding of the Kyneton early learning centre stage 1 ($0.2m loan) and the New Gisborne sports fields
stage 1 which is part of the Macedon Ranges Sports precinct ($0.5m loan).
1.6.3. Financial Reserves and Asset sales
We maintain financial reserves for specific purposes in accordance with our financial reserves policy. Asset
sales mainly relate to plant (tracks, graders, etc.) and fleet replacements. The budget includes an allocation of
$2.1 million from the financial reserves and asset sales.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 8
1.6.4. Contributions
A number of contributions have been outlined within the 2018/19 budget including $0.16m for capital works
projects (see section 4.5.2 for details).
1.6.5. Rates and charges
We will allocate $10.6 million of 2018/19 rate revenue to new capital expenditure. This is an increase of $1.9m
from 2017/18.
1.7 Victorian Government’s Rating Policy
In 2015, the Victorian Government established the Fair Go Rates System, a legislative framework which, from
the 2016/17 financial year, limited the annual increase in local government rates and municipal charges.
Under the Fair Go Rates System, local councils are not able to increase the average ratepayers rates and
municipal charge by more than the average rate cap (unless they successfully apply to the Essential Services
Commission for a higher cap).
The Victorian Government sets the average rate cap on the change in the consumer price index over the
financial year to which the rate cap relates, plus or minus any adjustment, which may take into account factors
such as wage pressures or efficiency dividends. In 2018/19 we have chosen not to apply for a higher cap.
In 2018/19, the average rate cap means that the average ratepayer’s rates and municipal charge must not
increase by more than 2.25%.
1.8 Conclusion
This budget seeks to address the community’s priorities through an increase in overall capital expenditure
within a 2.25% rate increase whilst continuing to provide quality works and services. This includes an increase
of more than $1 million in renewal expenditure on Councils facilities and buildings and continued investment
in foot and cycle path connectivity and energy efficiency in Council buildings
I encourage you to take a look at the Budget Report to see the extensive support for and partnership with our
community.
Dale Thornton
Acting Chief Executive Officer
13 June 2018
Budget Report 2018/19 adopted by Council 13 June 2018 Page 9
1.9 Budget Report Background
1.9.1 Introduction
Each year we prepare and adopt a budget for the following financial year in accordance with the Local
Government Act and the Local Government (Finance and Reporting) Regulations. We begin budgeting in
November by reviewing the proposed projects in the long term capital works plan and the available sources
of corresponding income such as grants and loans. During December and January, we prepare Business
Cases for Capital Projects and New Initiatives. Councillors become involved in the budget process during
February. During Councillor Workshops in March, Councillors consider the capital projects and major
initiatives that should be undertaken. Councillors also consider loans, rates, waste charges and customer
fees that are required to fund the ongoing services and new projects. The draft Budget Report was written
during March and April. It is updated in June with any changes to the final budget following a submission
process.
1.9.2 Public Display and Comments (Submissions)
On 18 April 2018, Council approved the draft Budget Report for public display. Council invited feedback from
the community by placing public notice in local newspapers and on its website. The draft Budget Report was
on display from Tuesday 24 April to Tuesday 22 May 2018. Full details on the process of making a
submission and hearing submissions were available in the draft Report.
1.9.3 Submissions and Hearing of Submitters
Council received 118 submissions. One of the most popular subjects was support for the budget inclusion of
funding for the Kyneton Tennis Club lighting and court development project (39 submissions). There were
38 submission that did not support the review of the Local Law in relation to recreational vehicles. The project
to demolish the old Woodend squash courts was supported by 10 submitters. The remaining submissions
were on a variety of issues including adjustment to fees and staffing at the Kyneton Museum, fencing for
Stanley Park Macedon, funding to support the “campaign” in regard to the Macedon Ranges Sports precinct,
improvements to facilities at the Macedon Ranges Croquet club, funding for an electronic scoreboard at
Romsey and more support for environmental initiatives and heritage in the Shire.
All submissions were acknowledged and all Submitters were advised of the process and privacy for dealing
with submissions. The submissions were included in their entirety as attachments to the agenda for the
Council Meeting held on 30 May 2018. However, in accordance with privacy principles, the Submitters
names, addresses and telephone numbers were redacted from the submissions. Thirteen submitters
appeared before Council and made a verbal presentation in support of their submission
1.9.4 Amendments and Adoption
At the Council Meeting on 13 June 2018, Council considered the submissions and in response to the
community feedback, Council made a number of changes to the budget including the renewal works at the
Kyneton museum, additional funding for roadworks in Edgecombe Street Kyneton and funding to support a
community engagement and advocacy plan in relation to the Macedon Ranges sport precinct. These
changes were funded predominantly from a higher level of financial assistance grants following advice from
the Federal Government, received after the draft budget was adopted. The project to review the Local Law
in relation to recreational vehicles was removed from the budget in response to the community feedback.
As a result of a higher increase in property values than forecasted in the budget that was endorsed 13 June
2018, the rate in the dollar needed to be adjusted so that the actual rates collected were in line with the
budgeted revenue and the rate cap. Council adopted the revised rates at is 25 July 2018 meeting. Section
Budget Report 2018/19 adopted by Council 13 June 2018 Page 10
4.1 was updated to reflect the adjusted rate in the dollar and valuation figures. This was an administrative
change and there was no other impact on the adopted budget.
1.9.5 Financial statements
The Budget Report includes the Budgeted Financial Statements shown in Part 3 of this document. These
statements have been prepared for the year ending 30 June 2019 in accordance with the Local Government
Model Financial Report prepared by Chartered Accountants Australia and New Zealand.
1.9.6 Planning and Reporting Framework
The Council Plan, Strategic Resource Plan, Budget Report and Annual Report fit within the Planning,
Performance and Reporting Framework as follows –
The Council Plan sets out Council’s Priorities for its four year term of office. It is reviewed annually, when
we set new Actions upon which we will measure the achievement of those priorities.
The Strategic Resource Plan is the medium-term financial plan. It is also reviewed annually and expresses
the financial and non-financial resources that we requires to achieve our priorities.
The Budget Report is the short-term plan which specifies the resources required to fund our services and
initiatives over the next 12 months.
The Quarterly Report, which is not shown in the above diagram, is produced four times per year and
provides the community with a report on the progress that was made in the previous 3 months.
The Annual Report is published in September each year and provides the community with a comprehensive
report of our operations, performance and finances in the previous financial year.
Council Plan Strategic objectives Strategies Strategic indicators
Strategic Resource Plan Financial statements Non-financial resources
Budget Report Financial statements Services and initiatives Service outcome indicators Major initiatives
Annual Report Report of operations
-Service performance -Major initiatives -Governance & management
Financial statements -Financial statements -Capital works statement -Notes
Performance statement -Service performance outcomes -Financial performance -Sustainable capacity
Community engagement
Budget Report 2018/19 adopted by Council 13 June 2018 Page 11
1.9.7 Legislative Requirements
The “Planning and Accountability” requirements are found in Part 6 of the Local Government Act [the Act]. In
this Part of the Act, the Victorian Parliament requires local councils to prepare a Council Plan; a Strategic
Resource Plan; a Budget Report and an Annual Report.
The Budget Report complies with the requirements of the Act, which are briefly itemised below.
Section 127 of the Act states Council must ensure the budget contains:
1. Financial statements in the form set out in the Local Government Model Financial Report
2. A description of the services and initiatives to be funded in the budget
3. A statement as to how those services and initiatives will contribute to achieving the strategic
objectives specified in the Council Plan
4. The major initiatives
5. The indicators and measures of our service performance, financial performance and sustainable
capacity, the results of which will be reported in our Performance Statement as part of our Annual
Report 2018/19 (to be published in September 2019)
6. Details of the differential rates.
Section 129 requires Council to give public notice of the draft Budget Report; place the draft Budget Report
on public display; and invite submissions. Section 223 gives a person the right to make a submission and be
heard in support of their submission.
Section 158 requires Council to declare the amount, which it intends to raise by rates. Section 159 permits
Council to declare a municipal charge to cover the governance costs of Council. Section 161 permits Council
to raise rates by the application of differential rates and requires Council to provide an explanation of the
differential rates. Section 162 permits Council to declare service charges for the collection and disposal of
waste.
Regulation 9 requires Council to include the following financial statements in the Budget Report and in the
form set out in the Local Government Model Financial report:
1) Budgeted Comprehensive Income Statement
2) Budgeted Balance Sheet
3) Budgeted Statement of Changes in Equity
4) Budgeted Statement of Cash Flows
5) Budgeted Statement of Capital Works.
Regulation 10 requires Council to include the following information in the Budget Report:
1) Itemised summary of capital expenditure and funding sources
2) Statement of human resources and a summary of expenditure incurred in employing staff
3) Summary of borrowings
4) Itemised summary of rates and charges.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 12
2. Services and service performance indicators
Our “Council Plan” includes five priorities that define our focus for the future.
Part 2 of our Budget Report is presented so that it aligns to those five priorities.
The information within Part 2 demonstrates how we hold ourselves accountable to our Ratepayers and
Residents. Under each Priority there is:
1. A description of our services, which are funded in the budget
2. A description of our major initiatives, which are funded in the budget
3. A statement as to how those services and initiatives will contribute to achieving the priority
4. The Victorian Government’s indicators and measures of our service performance; the results of which
will be reported in the Performance Statement in our Annual Report 2018/19, which will be published in
September 2019.
At the conclusion of Part 2 is a high level summary of the budgeted income we expect to generate from all
sources and the expenditure that will be incurred in achieving our priorities. The high level summary includes
transfers to and from financial reserves, loans, loan redemption and interest. It excludes non-cash items such
as non-monetary assets and depreciation and excludes incomplete capital projects that will be carried
forward from 2017/18 to 2018/19.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 13
2.1 Priority – Promote Health and Wellbeing
Why is this a priority
We want Macedon Ranges residents to be mentally and physically healthy and active.
Description of services:
Aged and Early Years
1. We provide Early Years Services including management of eight kindergartens, which provide
programs to about 750 children.
2. We provide Maternal and Child Health support for up to 600 new babies and their families each year.
Our nurse’s conduct almost 4,300 key age and stage consultations each year for infants and children
aged 0-6 years.’
3. We deliver Home and Community Care services to over 1,000 residents, across domestic services,
personal care, respite care, delivered meals and home maintenance. We also manage and support
about 80 Volunteers.
Youth, Community and Culture
1. We provide research and local demographics and develop social policy. We monitor and report on
progress against objectives in the Health and Wellbeing Plan.
2. We are part of the Goldfields Library Corporation and provide libraries in Gisborne, Kyneton, Woodend
and Romsey.
3. We work in partnerships with community groups to deliver local projects that improve community
wellbeing and respond to community and social needs.
4. We provide a variety of programs such as Youth Spaces, Live4Life, Youth leadership and Music in the
Sticks to over 3,000 young people each year.
5. We present a program of performance, visual arts, cultural and heritage events, in five venues, which
are attended by over 45,000 residents and visitors each year.
6. We provide volunteer opportunities to encourage community connection.
Recreation
1. Each week, we deliver 55 fitness and aquatic classes. We provide learn to swim classes for over 2,400
children. There are about 150,000 participations in indoor leisure centres every year and over 9,000
visits to the outdoor pools over summer. In total we cater for over 510,000 visits to our aquatic and
leisure facilities.
2. We manage Hanging Rock for conservation, picnicking, sightseeing, local sport and recreational
activities plus a small number of major events including the annual car club picnic and internationally
recognised concerts.
3. We manage 20 sporting reserves which are made available to 47 seasonal user groups and we provide
assistance to 133 sporting clubs. We manage numerous facilities including 81 tennis courts, 40
playgrounds, nine lawn bowling rinks, seven equestrian areas, five skate parks, and three BMX tracks.
Public Health and Safety
1. Our immunisation programs protect people from many infectious diseases. The program is run over
five preschool sessions in Gisborne, Kyneton, Woodend, Riddells Creek and Romsey. The school
program involves three visits to seven secondary colleges.
2. We respond to matters relating to domestic pets, livestock, disturbances, littering and parking offences
to enhance and protect community safety. We register and record over 14,000 dogs and cats.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 14
2.1 Priority – Promote Health and Wellbeing (Continued)
3. We provide services that assist keep our community safe through providing 19 school crossing
services, wastewater management and compliance with food legislation via over 280 class 1 and class
2 food safety assessments annually.
Description of major initiatives:
Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Promoting Health
and Wellbeing include the following:
Ongoing demonstration of leadership in the advancement of gender equality inclusive of
implementing the newly developed Organisational Gender Equality Action Plan and the development
of female friendly change rooms at Kyneton Showgrounds Number 2 Oval change rooms and
Gardiner Reserve Change rooms.
Pursue funding for Stage one of the Woodend to Hepburn rail trail, including seeking a 2018/19 commitment of $500,000.
Continue to contribute staff resources that work with communities to promote safety, equal and
respectful relationships and opportunities for empowerment including through the establishment of
an Elder Abuse Prevention Network.
To demonstrate the commitment to promoting diversity, inclusion and community awareness, the
budget has allocated $20,000 to participation in those awareness or recognition days which align
with our identified social, health and wellbeing priorities, including mental health, gender equality,
indigenous culture, healthy eating, community safety, volunteering, participating in arts and culture
and socio-economic disadvantage.
Expending $29,500 to develop a Reconciliation Action Plan to provide a strategic framework to
strengthen relationships with traditional owners, build the Organisation’s cross-cultural competence
and support broader reconciliation throughout the shire.
Continue to support community awareness and resilience in relation to mental health through support for the activities of the Macedon Ranges Suicide Prevention Group (MRSPAG). Council provides council officer support along with a yearly contribution of $5,000 which assists MRSPAG in the delivery of actions to the Macedon Ranges community including support for the annual walk, increasing their evidence base, peer and community support at events highlighting mental health and or suicide prevention and training development opportunities to increase the capacity of MRSPAG to continue to upskill and increase their knowledge base.
We will continue to develop the skills and engagement of young people by allocating $15,000 for
casual employment of the Youth Strategy co-designer group to engage them to assist with the
facilitation of identified consultations throughout 2018-19.
We are contributing $350,000 (inclusive on external grants) to the construction of a changing place facility in
Gisborne to provide benefit to people with disabilities, their families and carers.
$25,000 is allocated to complete a Disability Action Plan that documents the policies and programs that would
be implemented to support the aims of the Disability Discrimination Act.
In order to be informed regarding the impacts of aged care industry changes $50,000 has been allocated to
provide localised market analysis and seek independent advice on the capacity of providers to meet the
Commonwealth Home Support program and Home and Community Care program for younger people needs
in the shire.
We will also continue to undertake a significant construction program for community, sport and recreation purposes, the details of which can be found in section 4.5.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 15
2.1 Priority – Promote Health and Wellbeing (Continued) Funding has been allocated for three capital projects in partnership with the community –
1. Gisborne Tennis Club – contribution of $50,000 towards lighting and court development;
2. Kyneton Soccer Club – contribution of $50,000 towards lighting in Barkly Square; and
3. Malmsbury Cricket Club – contribution of $20,000 towards cricket ground upgrades.
In addition to this, $50,000 of funding has been allocated to implementing additional actions of the Walking
and Cycling Strategy including safety signage and other supporting infrastructure to paths and trails.
We will make a $200,000 investment to leverage Victorian Government funding for the construction of a
Kyneton Early Learning Centre.
$40,000 of funding will be allocated to refurbishing facilities at the Kyneton Pound to better cater for livestock
and horses welfare when seized by local laws officers.
Statement of how we achieve our priority:
We promote the planning, development and provision of programs that build community well-being and
capacity in the shire. We will do this by delivering services and programs across the shire and partnering with
other agencies to influence and advocate on behalf of the community.
We support families and help children grow, learn and develop in a safe and caring environment through
provision of high quality kindergarten programs and Maternal and Child Health (MCH) services. We also
support residents who are aged, assisting them to maintain independence, participate in community life and
be actively involved in decisions about their support and care needs.
We are responsible for the planning, development, operation, maintenance and support of sporting and
recreational opportunities. The opportunity to participate in formal and informal health and recreation
activities is important to people of all ages and abilities.
We recognise the importance of the natural environment and public open spaces that also contribute to
positive mental and physical health outcomes.
We believe that these services should ensure that our community is inclusive and connected and enjoys
strong mental and physical health and wellbeing.
We are responsible for activities and projects that focus on protecting and enhancing community safety
through education and enforcement. In particular this relates to local laws and animal control including
dangerous dogs. We are also responsible for school crossings, waste water management, food legislation,
immunisation and public health.
Macedon Ranges is a high fire risk area and we are responsible for ensuring residents remove fire hazards
from their property and that we are to assist with emergencies when they happen and provide assistance to
affected residents.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 16
2.1 Priority – Promote Health and Wellbeing (Continued)
Indicator and measure of our service performance:
The Victorian Government’s indicators and measures of our service performance:
Service Indicator Performance Measure
Maternal and Child
Health (1)
Participation Participation in MCH key ages and stages visits.
(Percentage of children attending the MCH key ages and
stages visits)
Maternal and Child
Health (2)
Participation Participation in MCH key ages and stages visits by Aboriginal
children.
(Percentage of Aboriginal children attending the MCH key ages
and stages visits)
Libraries Participation Active library members.
(Percentage of the municipal population that are active library
members)
Pool Facilities Utilisation Utilisation of pool facilities.
(The number of visits to pool facilities per head of municipal
population)
Animal Management Health and
safety
Animal management prosecutions.
(Number of successful animal management prosecutions)
Food safety Health and
safety
Critical and major non-compliance notifications.
(Percentage of critical and major non-compliance notifications
that are followed up by Council)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 17
2.2 Priority – Protect the Natural Environment
Why is this a priority
We want to lead by example and improve environmental outcomes in all aspects of life.
Description of services:
1. We develop policies, strategies and plans to achieve sustainable environmental outcomes.
2. We manage our conservation reserves and roadside vegetation, including management of weed
control programs and implementing Environmental Management Plans.
3. We work with the community, Landcare and “Friends of” groups by providing financial and in kind
support, delivering public forums, events and a monthly Environment newsletter.
Description of major initiatives:
Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Protecting the
Natural Environment include the following:
Enhance waterways and water catchment quality including the delivery of the Gisborne Water
Sensitive Urban Design project by contributing $55,000 to seek a matching grant from Melbourne
Water.
Two actions identified in the Domestic Animal Management Plan will be the investigation of the
introduction of a cat curfew and the investigation of an order that identifies dog on and off lead areas
in the shire including regulatory requirements. $35,000 has been allocated to achieve this outcome
including the required community consultation.
Continue to contribute staff resources to the completion of the Hanging Rock Master Plan.
Continue to contribute staff resources to finalisation of the Macedon Ranges Biodiversity Strategy.
Deliver the Magnet Hill and Gisborne Marshlands Environmental Management Plan.
Deliver agreed milestones on the Macedon Ranges Significant Landscapes Study.
To ensure we are informed about long-term energy requirements, especially options relating to
renewable energy, invest $25,000 to engage external expertise to assess the costs, benefits and
implications of directly investing in large-scale renewable energy.
A commitment of $18,000 to a pilot community climate change action planning project that will involve
working with a local community to develop a local plan for climate change action. This will involve a
series of facilitated workshops to identify objectives, build participant capacity around climate
change, project management and community engagement and identify actions the community
wishes to pursue. The outcomes from the workshops will then be documented in a local climate
change action plan.
There is a strong focus on environmental initiatives in 2018/19 including:
Commencing implementation actions identified in the Gisborne Botanical Gardens masterplan including
$26,000 on works which could include improvements to entrances, installation of furniture and signage,
planting of native trees and plants in selected areas of the gardens based on the recommended plant
zones, plant labelling and landscape re-profiling to deal with drainage issues.
Ongoing commitment to energy efficiency on Council buildings via a $135,000 contribution to solar and
energy efficiency works in next year’s budget.
A $15,000 investment in the expansion of the existing weed program to include Chilean Needle-grass
(CNG) control. CNG is declared as a ‘restricted’ noxious weed under the Catchment and Land Protection
Act 1994. The grass is highly invasive, is not palatable to stock and can seriously injure stock and other
animals. The new initiative will target CNG infestations on our managed roadsides and reserves.
Funding of $89,000 for the recruitment of a Bushlands Reserve Officer to assist with the implementation
of environmental management plans (EMP’s) and action plans for our bushland and conservation
reserves (excluding Hanging Rock).
Budget Report 2018/19 adopted by Council 13 June 2018 Page 18
2.2 Priority – Protect the Natural Environment (Continued)
Investment in the Landcare network partnership that will enhance the capacity of the shire’s two
networks’ to work on projects and programs that deliver joint benefits to us and Landcare. These
programs may include workshops, property visits and/or development of communications materials such
as booklets and brochures. The program allocates $10,000 to each of the two networks operating in the
shire, totalling $20,000.
The trial of a $15,000 solar compactor for waste and recycling involving a concerted campaign to promote
improved waste management to help ensure that waste is managed responsibly.
The installation of irrigation using recycled water at the Kyneton Botanic Gardens costing $25,000.
Statement of how we achieve our priority:
We provide best practice environmental advice and advocacy. These services should ensure that we
effectively protect and enhance the natural environment and landscape.
We will also undertake on-ground improvements at our high conservation roadsides and bushland reserves,
and deliver energy efficiency improvements on our buildings.
Indicator and measure of our service performance –
The Victorian Government does not have an indicator and measure of protecting the natural environment.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 19
2.3 Priority – Improve the Built Environment
Why is this a priority
We want to manage infrastructure in a sustainable and efficient way that supports the delivery of
services to our residents and visitors, now and into the future.
Description of services:
Assets
1. We provide accurate, up to date data on our infrastructure assets to ensure informed decision-making
and improve the efficiency with which we manage our infrastructure.
2. We revalue the infrastructure assets in accordance with relevant Australian Accounting Standards and
other Victorian Government requirements to ensure a direct link with our financial position and
Strategic Resource Plan.
3. We develop appropriate processes and procedures in asset management and financial sustainability
in accordance with the defined national and state frameworks.
Infrastructure and Projects
1. We investigate the best possible solution for our roads, stormwater drainage, footpaths, bridges,
buildings and street lighting and prepare designs that provide value for money whilst conforming to
latest standards and industry best practice.
2. We assess developments and projects proposed by developers and ensure they comply with
relevant Australian Standards, Manuals and our engineering guidelines, and we supervise the
delivery of those works ensuring future generations inherit good quality infrastructure.
3. We provide project management for capital works projects related to our buildings as well as open-
space infrastructure.
4. We inspect, maintain and repair over 480 buildings and structures.
Operations
1. We manage the weekly kerbside collection of garbage and recycling to over 18,000 residences across
the shire and green waste to 9,800 residences within township areas.
2. We undertake maintenance, renewal, upgrades and new construction works on the network of roads,
paths, bridges, drains and kerb and channel.
3. We maintain our iconic street trees, recreation reserves, sporting fields, botanic gardens, playgrounds,
public open spaces and bushland reserves for social and environmental values.
Legislative Compliance
1. We conduct fire hazard inspections on private property within the township areas to identify fire risks
to community safety. We manage the slashing of over 1000 kilometres of roadsides to reduce the risk
of a fire starting and spreading.
Planning
1. We provide statutory planning information, advice and assessment. We process about 1,000 planning
applications and deal with about 10,000 enquiries each year. We also maintain and manage the
relationships with over 20 statutory and advisory agencies directly involved in the planning permit
application process.
2. We control the building regulation and permit process and we provide professional building permits
and advice to residents and builders. We are also responsible for statutory building compliance and
building safety matters for both the residents and visitors.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 20
2.3 Priority – Improve the Built Environment (Continued)
3. We provide a planning enforcement service for the benefit of all residents, which ensures compliance
with planning controls and planning permit conditions. Our compliance officer responds to concerns
and monitors compliance with permit conditions, which is a significant task considering over 10,000
assessments were undertaken over the last 10 years.
4. We provide a Heritage Advisory Service which assists the community and staff in assessing heritage
value.
5. We develop policies, strategies and plans to manage growth and development in suitable locations
and to achieve sustainable environmental, economic and social outcomes.
6. We convert policies into the formal decision making framework such as planning scheme
amendments.
Description of major initiatives:
Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Improving the
Built Environment include the following:
Meet current renewal demand requirements through the delivery of the $2.112 million building
renewal capital works program.
Increase cycling and pedestrian connectivity within the shire by delivering the $715,000 footpath
construction program.
Seek funding for stage 1 of the New Gisborne Regional sports fields through a $500,000 budget
commitment in 2018/19.
Contribute $30,000 to a review of the Romsey Structure Plan in conjunction with a requested
Victorian Government contribution.
Continue to allocate resources to complete the Gisborne Structure Plan (incorporating
Neighbourhood Character Study) and Town Centre Urban Design Framework Plan.
Continue to allocate resources to implement the 2017 Heritage study for Kyneton and Gisborne into
the Macedon Ranges Planning Scheme and deliver the heritage study for Woodend, Lancefield,
Macedon and Mount Macedon.
Continue to allocate resources to complete the Kyneton Airfield Masterplan subject to the finalisation
of the proposed Local Law and Airfield Operations Manual.
To ensure we are informed about future asset renewal requirements, $40,000 is committed to a detailed
review of the current seniors housing units to determine the timeframes to either replace the units or
undertake major renewal works.
Significant funding is proposed in the 2018/19 budget in regards to the renewal of our buildings. This program
will cover a range of our facilities that are on our priority list for renewal. More specifically we will also invest
Council funds and money received from grants in the following highlighted upgrades of our facilities:
Gardiner Reserve Change rooms funding of $650,000 (including grants) to upgrade current change
rooms to create a female friendly facility, including new showers and toilets, the inclusion of unisex
umpire’s facilities and an accessible public toilet.
$400,000 (including grants and club contributions) of funding for Barkly Square lighting in Kyneton
to redevelop the sports ground lighting to provide Australian standard lux levels. The current
inadequate lighting will be replaced with a system that illuminates the entire playing surface.
Works totalling $350,000 (including grants) to redevelop existing showers and toilets at the Kyneton
Showgrounds #2 pavilion to better cater for female and junior participation and to provide new unisex
umpires change room facilities.
Gisborne Tennis Club lighting and court redevelopment funding of $300,000 (including grants and club contributions) to install Australian standard lighting as well as upgrading the surface of two courts at the Gisborne Tennis Club.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 21
2.3 Priority – Improve the Built Environment (Continued)
Lauriston Hall refurbishment with $100,000 allocated in conjunction with a government grant of
$50,000 to provide repairs to roof, electrical upgrade, repairs to ceiling, replace weatherboards,
provide parking and to rebuild stairs including new ramps for accessibility.
$90,000 (including contributions) at the Gisborne stadium to replace the wall cladding with a stronger
material to prevent further damage from sports such as futsal.
Ongoing programs to upgrade and renew our parks infrastructure ($60,000) and renew our
playground facilities ($50,000).
We have also committed $180,000 of funding to the completion of works at the Kyneton Tennis Courts,
following a significant identified cost pressure during 2017/18.
Whilst ensuring our existing buildings are renewed, funding is also allocated to removing assets that are no
longer required, reducing our asset renewal gap:
$100,000 for the demolition of the Woodened squash court buildings
$50,000 for the demolition of the house on the Kyneton Botanic Gardens site
$50,000 for the demolition of the old pool sheds on our remaining land
$30,000 for the removal of a portable building on the Tylden reserve.
To plan for, develop and maintain infrastructure to support the needs of local communities we will continue
to undertake a significant construction program for roads, bridges, footpaths, drains and building renewal,
the details of which can be found in section 4.5.4.
New plant will replace existing plant, which has completed its planned life cycle within our ten year plant
replacement program.
To protect and maintain the integrity of townships within a context of population growth we will review the
structure plans for Gisborne and Romsey. We will also continue to plan for the expected growth in Kyneton.
Note – all works figures above reflect the total budgeted cost of the works which will be funded from mix of
grants, contributions and Council funds. Further details of the breakdown of funding can be found in section
4.5.2.
Statement of how we achieve our priority:
We are responsible for the efficient and effective planning and asset management of civil infrastructure.
We provide project management services for our major capital works to ensure our facilities and infrastructure
meet current and future needs by balancing available funding with scope and quality.
We provide advice and supervision to private developers on the infrastructure standards that must be
incorporated in any subdivisions and other developments.
We construct new infrastructure and most importantly we manage approximately 1,650km of roads, 190km
of footpaths, 143 road bridges and major culverts, 60 footbridges, 485 buildings and structures including 22
community centres and halls, 3 transfer stations plus an airfield and a saleyard. Our priority is to repair and
refurbish existing facilities before funding new ones.
We provide advice to prospective purchasers, applicants and other interested parties about land
development practices and environmental protection.
We are responsible for implementation of the Macedon Ranges Planning Scheme as well as land use
planning and control and building regulation. These services should ensure that our lifestyle, culture and
Budget Report 2018/19 adopted by Council 13 June 2018 Page 22
2.3 Priority – Improve the Built Environment (Continued)
sense of place are strengthened by best practice planning and development. This should also ensure that
our infrastructure will support the needs of future generations.
Indicator and measure of our service performance:
Victorian Government’s indicators and measures of our service performance:
Service Indicator Measure
Statutory
planning
Decision
making
Council planning decisions upheld at VCAT.
(Percentage of planning application decisions subject to review by
VCAT and that were upheld in favour of the Council)
Roads Satisfaction Satisfaction with sealed local roads
(Community satisfaction rating out of 100 with how Council has
performed on the condition of sealed local roads)
Waste
collection
Waste
diversion
Kerbside collection waste diverted from landfill
(Percentage of garbage, recyclables and green organics collected
from kerbside bins that is diverted from landfill)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 23
2.4 Priority – Enhance the Social and Economic Environment
Why is this a priority
We want to encourage and support the social and economic development of the shire.
Description of services:
1. We deliver an annual program of around 20 training, seminar and networking opportunities for
business in the Macedon Ranges.
2. We provide visitor services including two accredited Visitor Information Centres and other information
outlets.
3. We provide support for volunteers across many aspects of life throughout the shire.
4. We turn policy into action, for example, through implementation of the Economic Development
Strategy, Agribusiness Plan and Tourism Industry Strategic Plan.
5. We provide resources and assistance to local events, business and tourism groups and networks in
support of economic development activity.
Description of major initiatives:
Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Enhancing the
Social and Economic Environment include the following:
A $60,000 allocation towards the review and update of our Economic Development Strategy which
focuses on the needs and future direction of business, agriculture and tourism in the Macedon
Ranges.
Continue to allocate resources to complete the Gisborne Business Park Development Plan.
Continue to allocate resources for consideration of implementation of the Farming Zone Strategy into
the Macedon Ranges Planning Scheme.
Continue to allocate resources to build connections that support the creative economy through
professional development and networking opportunities for artists and crafts people.
Provide staff resources to undertake a review of the known existing Places of Assembly by targeted
reviews throughout the municipality by consultative means to ensure compliance with the Macedon
Ranges Planning Scheme.
In line with the Tokai Sister City agreement action plan, develop an art exchange program for Macedon
Ranges artists ($5,000) and complete delegation visit to Tokai city to review continuation of the sister city
agreement ($8,000).
Allocate $28,000 in additional resources to economic development and tourism activities that are currently
not able to be regularly achieved including support for tourism events, conference proposals and co-
ordinating, supporting and advocating existing agreements.
Provide $10,000 for new flag poles at both major administrative offices of Kyneton and Gisborne, to
accommodate the diverse presentation of flags.
Notably the budget includes an allocation for supporting tourism businesses in line with what has been
provided to Daylesford Macedon Ranges Tourism Board in the past. This commitment is under regular review
in terms of its effectiveness to Council.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 24
2.4 Priority – Enhance the Social and Economic Environment (Continued)
To recognise and reward the high standard of businesses within the Macedon Ranges, we will again run the
2019 Macedon Ranges Business Awards.
Statement of how we achieve our priority:
We will foster and encourage the expansion and diversification of existing businesses and industry sectors
and actively support the attraction of sustainable new businesses. We will also work in partnership with
various business groups and forums to maximise employment opportunities and to capitalise on the
economic benefits of tourism. We improve the job prospects of young people by offering trainee and student
placement opportunities.
Where appropriate we will cooperate with the telecommunications sector to reduce mobile phone blackspots
and advocate to government for further communications infrastructure for our shire.
These services should ensure that the economy of Macedon Ranges remains diverse, strong and
prosperous.
Indicator and measure of our service performance:
The Victorian Government does not have an indicator and measure of social and economic environment.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 25
2.5 Priority – Deliver Strong and Reliable Government
Why is this a priority
We want our community to have confidence in the way we govern and make decisions.
Description of services:
Council and Customer Service
1. We provide first point of contact customer services at four offices and manage in excess of 63,000
telephone calls each year. We also receipt payments, sell Kyneton Town Hall performance tickets,
register Planning and Building applications and issue disabled persons parking permits.
2. We support our elected Councillors in performing their role and the decision making process including
Council Meetings, Assemblies of Councillors, Australia Day events and Citizenship Ceremonies.
3. We provide in excess of 250 media releases, produce and distribute five ShireLife newsletters and the
Annual Report each year and manage the website and social media channels.
4. We administer approximately 25 applications under the Small Community Grants Scheme.
Finance
1. We pay more than 17,000 supplier invoices annually. The purchasing of goods and services is based
on our Procurement Policy which aims to be open and transparent and deliver value for money.
2. We produce the financial information for the Budget Report, Strategic Resource Plan, Quarterly
Reports and Annual Report according to the requirements of Accounting Standards, the Local
Government Act and Best Practice reporting. We also provide commentary to help our community
understand our financial performance and position.
3. We issue more than 80,000 rate instalments notices annually and carefully undertake the collection
process. We produce valuations for over 22,000 properties every two years and undertake about 1,500
supplementary valuations each year.
4. We buy and/or sell about three of our properties (land and buildings) each year and we also lease over
100 properties to tenants for a variety of purposes, predominantly for community and recreational
activities and a small amount of commercial arrangements.
Tendering
We publically invite tenders from suitably experienced contractors for about 50 major contracts each year.
Organisational Development
1. We provide advice and leadership across the organisation to support staff in their effort to deliver
excellent service to our community. This includes a Staff Performance and Development Scheme.
2. We oversee the recruitment and induction of new staff including a training program to ensure familiarity
with organisational systems.
3. We coordinate training in workplace health and safety including the prevention of bullying and fraud.
4. We undertake and facilitate risk assessments to reduce the likelihood of incidents and identify and
implement measures to improve our WorkCover performance.
5. We provide industrial advice to ensure legislative compliance, including negotiation of Enterprise
Agreements, Dispute Resolution and preparation of contracts of employment.
6. We train our volunteers on OH&S and other relevant skills as appropriate to their involvement in the
community.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 26
2.5 Priority – Deliver Strong and Reliable Government (Continued)
Information and Communications
1. We provide and support an IT environment which consists of 65 servers and 358 desktop computers
across 31 facilities within the shire.
2. We classify and register about 70,000 items of incoming mail each year in accordance with the Public
Records Act 1973.
3. We maintain a Geographic Information System that provides thousands of layers of spatial data
covering more than 100 different themes. The system is accessible by all staff and a simplified version
is also available through our website.
Internal Reviews
We undertake four reviews each year of different operational areas to identify the degree of internal control,
level of legislative compliance and where improvements can be made.
Advocacy
1. We deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration.
2. We demonstrate the highest standards of civic and community leadership.
3. We advocate for and promote regional solutions.
Description of major initiatives:
Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Delivering Strong
and Reliable Government include:
Provide funding for additional Statutory Planning Resources for application processing ($82,000)
and administration ($65,000) that will enable an improvement in decision deliveries within statutory
timeframes set by the Planning and Environment Act 1987.
Ensure staff resources have a focus on strengthening interdepartmental and cross-organisational
relationships to ensure early linkages.
Continue to provide Strategic Planning resources to complete the Macedon Ranges Planning
Scheme.
Continue to provide resources to completing a review of the Community Consultation Framework.
Provide appropriate staff resources to any outcomes of the intended reforms to the Local
Government Act.
Provide funding that allows for the implementation of response initiatives following the outcomes of
our employee survey.
Allocate resources to implement a Strategic Project Control Board.
Continue to allocate resources to deliver an intranet accessible by all employees.
Continue to allocate resources to ensure we are compliant with legislative external reporting and
disclosure obligations and ensure internal reporting frameworks are delivered to demonstrate
transparency to the community.
Continue to provide investment into the protection of our permanent records through their ongoing digitisation
via a $60,000 contribution in 2018/19. Permanent records are held on behalf of Public Records of Victoria
and as custodian we will continue the program of scanning these records to become electronic documents
for both future access and the protection of their content.
Invest $20,000 in ensuring our Human Resources system is the most up-to-date version and continues to
have the same functionality. Commit $80,000 to renewing the components of the telephone system that have
reached end of life and are currently incompatible with our network infrastructure.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 27
2.5 Priority – Deliver Strong and Reliable Government (Continued)
Commit $120,000 to master-planning priorities of the shire. These priorities will be based upon existing
strategies and plans of Council and identified in conjunction with Councillors.
Through the allocation of $16,400 for additional risk and occupational health and safety compliance officer
time, ensure improved data quality and better capacity to assist with improved management reporting.
To deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration we will
meet with Victorian and Australian Government representatives to advocate for and advance projects and
partnerships for community benefit.
To advocate for and promote regional solutions we will advocate to government bodies and community
stakeholders about current and future transport needs across the whole of our shire.
To ensure our financial resources are sustainable and managed responsibly we will complete the 2017/18
Financial Statements by 30 September 2018 and we will adopt the 2018/19 Budget and Strategic Resource
Plan by 30 June 2018.
Statement of how we achieve our priority:
We provide governance services, support and resourcing of the elected Council and Council’s civic and
advocacy role including media communications, website and publications.
We provide customer services for the organisation from Kyneton, Gisborne, Romsey and Woodend.
We are responsible for the financial planning (budgets) and financial reporting (quarterly and annual
statements). We also sell, purchase and lease our land. We are responsible for the collecting, banking and
investing of our funds including rates, accounts payable, loans and grants. We are responsible for all
purchases and the payment of our staff, contractors and suppliers.
We believe that these services demonstrate that we proactively engage with our community and make
ourselves accountable to the community. They also demonstrate that we are building and sustaining financial
capacity.
We provide advice to our staff on recruitment, induction, training, employee relations, and occupational health
and safety and risk management. We also support volunteers in their efforts in our community.
We also plan, operate and improve our Corporate Information including Records, Geographic Information
(GIS), Networks, Systems and Help Desk. We also provide support to our staff associated with the use and
upgrading of their Applications. These services should ensure that our workforce has the ability to deliver
quality and efficient services to the community.
On behalf of our community we advocate for projects and better services from the Victorian and Australian
governments. This is often within a regional context particularly in respect to communications,
employment, health and transport.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 28
2.5 Priority – Deliver Strong and Reliable Government (Continued)
We are representatives of our community. To lead and advocate for the best interests of the community,
we must have a solid foundation of ethical governance at all times and in all circumstances.
Indicator and measure of our service performance:
Victorian Government’s indicators and measures of our service performance:
Service Indicator Measure
Governance Satisfaction Satisfaction with Council decisions
(Community satisfaction rating out of 100 with how
Council has performed in making decisions in the
interests of the community)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 29
2.6 High level summary of the income and expenditure by Council Department
GROUP/Department
2018/19
INCOME
2018/19
EXPENSES
NET
(income less
expenses)
$'000 $'000 $'000
CEO
CEO Office - 588 588
Council and Customer Service (29) 2,841 2,811
Organisational Development (211) 1,964 1,753
TOTAL CEO (240) 5,393 5,153
ASSETS AND OPERATIONS
Assets and Operations Director & admin - 416 416
Engineering Infrastructure and Projects (341) 3,328 2,987
Operations (12,937) 20,554 7,617
Community Safety (1,518) 2,663 1,145
TOTAL ASSETS AND OPERATIONS (14,796) 26,960 12,165
COMMUNITY WELLBEING - - -
Community Wellbeing Director & admin - 348 348
Community Services (6,103) 7,843 1,740
Community and Culture (714) 3,947 3,233
Recreation and Sport (4,341) 6,098 1,757
TOTAL COMMUNITY WELLBEING (11,158) 18,236 7,078
PLANNING AND ENVIRONMENT
Planning and Environment Director & admin - 565 565
Statutory Planning and Development (2,223) 3,451 1,229
Strategic Planning and Environment (169) 2,357 2,188
Economic Development and Tourism (51) 1,591 1,539
TOTAL PLANNING AND ENVIRONMENT (2,443) 7,964 5,521
CORPORATE SERVICES
Corporate Services Director, Tendering & Internal Audit - 575 575
Information and Communications (3) 4,085 4,082
Finance (47,560) 2,432 (45,128)
TOTAL CORPORATE SERVICES (47,563) 7,092 (40,471)
TOTAL OPERATING BUDGETS (76,200) 65,645 (10,555)
CAPITAL PROJECTS* (8,836) 19,392 10,555
GRAND TOTAL (85,036) 85,037 -
*The capital project figures do not include projects carried forward from prior years
Budget Report 2018/19 adopted by Council 13 June 2018 Page 30
3. Financial Statements This section presents information in regard to the Financial Statements and Statement of Human Resources. This section includes the following financial statements prepared in accordance with the Local Government Act 1989 and the Local Government Planning and Reporting regulations 2014. Comprehensive Income Statement Balance Sheet Statement of Changes in Equity Statement of Cash Flows Statement of Capital Works Statement of Human Resources
3.1 Comprehensive Income Statement
For the year ended 30 June 2019
Adopted Budget 2017/18
Budget 2018/19
Variance
NOTES $'000
$'000
$'000
Income
Rates and charges 4.1.1 45,943 48,449 2,506
Statutory fees and fines 4.1.2 3,675 3,882 207
User fees 4.1.3 6,402 6,733 331
Grants - operating 4.1.4 10,792 11,015 223
Grants - capital 4.1.4 7,550 7,210 (340)
Contributions - monetary 4.1.5 1,874 677 (1,197)
Contributions - non monetary 4.1.5 10,500 10,380 (120)
Other income
1,838 2,215 377
Fair value adj for investment properties
- 440 440
Total income
88,574 91,001 2,427
Expenses
Employee costs 4.1.6 31,766 32,662 (896)
Materials and services 4.1.7 20,223 21,774 (1,551)
Bad and doubtful debts
8 6 2
Depreciation and amortisation 4.1.8 13,500 14,060 (560)
Borrowing costs
517 447 70
Other expenses
3,222 3,059 163
Total expenses
69,236 72,008 (2,772)
Surplus/(deficit) for the year
19,338 18,993 (345)
Other comprehensive income
Items that will not be reclassified to surplus/deficit in future periods
Net asset revaluation increment/(decrement)
- 8,775 8,775
Total comprehensive result
19,338 27,768 8,430
Budget Report 2018/19 adopted by Council 13 June 2018 Page 31
3.2 Balance Sheet
As at 30 June 2019
Adopted Budget 2017/18
Budget 2018/19 Variance
NOTES $'000 $'000 $'000
Current assets
Cash and cash equivalents 9,485 9,053 (432)
Trade and other receivables 5,142 5,136 (6)
Other financial assets 13,878 11,878 (2,000)
Other assets 439 448 9
Total current assets 4.2.1 28,944 26,515 (2,429)
Non-current assets
Other financial assets 21 21 -
Investment in Regional Library 1,614 1,180 (434)
Property, infrastructure, plant and equipment 709,631 749,200 39,569
Investment property 4,402 4,842 440
Intangible assets 469 231 (238)
Total non-current assets 4.2.1 716,137 755,474 39,337
Total assets 745,081 781,989 36,908
Current liabilities
Trade and other payables 6,587 6,583 4
Other Current Liabilities 3,131 3,191 (60)
Provisions 6,958 6,997 (39)
Interest-bearing loans and borrowings 4.2.3 617 4,679 (4,062)
Total current liabilities 4.2.2 17,293 21,450 (4,157)
Non-current liabilities
Provisions 4,949 4,967 (18)
Interest-bearing loans and borrowings 4.2.3 11,300 6,699 4,601
Total non-current liabilities 4.2.2 16,249 11,666 4,583
Total liabilities 33,542 33,116 426
Net assets 711,539 748,873 37,334
Equity
Accumulated surplus 330,952 342,448 (11,496)
Reserves 380,587 406,425 (25,838)
Total Equity 4.3 711,539 748,873 (37,334)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 32
3.3 Statement of Changes In Equity
For the year ending 30 June 2019
Total Accumulated
Surplus Revaluation
Reserve Other
Reserves
NOTES $'000 $'000 $'000 $'000
2019 Budget
Balance at beginning of the financial year 721,105 324,355 383,999 12,751
Surplus/(deficit) for the year 18,993 18,993 - - Net asset revaluation increment/(decrement) 8,775 - 8,775 -
Transfers to other reserves 4.3.2 - (3,333) - 3,333
Transfers from other reserves 4.3.2 - 2,433 - (2,433)
Balance at end of the financial year 4.3.1 748,873 342,448 392,774 13,651
2018 Adopted Budget
Balance at beginning of the financial year 692,201 310,949 371,927 9,325
Surplus/(deficit) for the year 19,338 19,338 - - Net asset revaluation increment/(decrement) - - - -
Transfers to other reserves - (2,915) - 2,915
Transfers from other reserves - 3,580 - (3,580)
Balance at end of the financial year 711,539 330,952 371,927 8,660
NOTE: The opening balances of the equity for 2018/19 budget differ to the closing balance of 2017/18 budget due to revaluation of land (material increases in value in 2017/18) and actual movements in Other Reserves.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 33
3.4 Budgeted Cash Flows
For the year ended 30 June 2019
Adopted
Budget 2017/18
Budget 2018/19
Variance
NOTES $'000 $'000 $'000
Cash flows from operating activities
Rates and charges 45,937 48,449 2,512
Statutory fees and fines 3,675 3,882 207
User fees 6,352 6,891 539
Grants - operating 10,792 11,015 223
Grants - capital 7,550 7,210 (340)
Contributions - monetary 1,874 677 (1,197)
Interest received 388 388 -
Trust funds and deposits taken 1,360 1,360 -
Other receipts 1,934 2,263 329
Net GST refund 3,032 3,250 218 Employee costs (31,492) (32,705) (1,213)
Materials and services (20,088) (21,699) (1,611)
Trust funds and deposits repaid (1,300) (1,300) -
Other payments (6,855) (6,912) (57)
Net cash provided by/(used in) operating activities 4.4.1 23,159 22,769 (390)
Cash flows from investing activities
Net (increase)/decrease in other financial assets 1,150 2,000 850 Payments for property, infrastructure, plant and equipment
(24,384) (24,560) (176)
Proceeds from sale of property, infrastructure, plant and equipment
508 400 (108)
Net cash provided by/ (used in) investing activities 4.4.2 (22,726) (22,160) 566
Cash flows from financing activities
Borrowing costs (517) (447) 70
Proceeds from borrowings 485 1,185 700
Repayment of borrowings (617) (594) 23
Net cash provided by/(used in) financing activities 4.4.3 (649) 144 793
Net increase (decrease) in cash and cash equivalents
(216) 753 969
Cash and cash equivalents at the beginning of the year
9,701 8,300 (1,401)
Cash and cash equivalents at the end of the year 9,485 9,053 (432)
NOTE: Cash at beginning of year (2018/19) differs to cash at end of year (2017/18) due mainly to borrowings carried forward.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 34
3.5 Statement of Capital Works
For the year ended 30 June 2019
Adopted Budget Budget Variance
2017/18 2018/19
NOTES $'000 $'000 $'000
Property
Land and land improvements 46 - (46)
Buildings and building improvements 6,754 7,606 852
Total property 6,800 7,606 806
Plant and equipment
Plant, machinery and equipment 1,894 1,834 (60)
Fixtures, fittings and furniture - - -
Computers and telecommunications 427 461 34
Total plant and equipment 2,321 2,295 (26)
Infrastructure
Roads 7,675 6,972 (703)
Bridges 400 400 -
Footpaths 1,593 1,565 (28)
Drainage 300 549 249
Recreational, leisure and com facilities 3,130 4,068 938
Parks, open space and streetscapes 1,433 117 (1,316)
Other infrastructure 982 1,064 82
Total infrastructure 15,513 14,735 (778)
Total capital works expenditure 4.5.1 24,634 24,636 2
Represented by:
Asset renewal expenditure 15,291 14,394 (897)
New asset expenditure 4,958 4,458 (500)
Asset upgrade expenditure 4,385 5,784 1,399
Asset expansion expenditure - - -
Total capital works expenditure 4.5.1 24,634 24,636 2
Funding sources represented by:
Grants 7,550 7,210 (340)
Contributions 1,717 541 (1,176)
Council cash 14,882 15,700 818
Borrowings 485 1,185 700
Total capital works expenditure 4.5.1 24,634 24,636 2
Budget Report 2018/19 adopted by Council 13 June 2018 Page 35
3.6 Statement of Human Resources
For the year ended 30 June 2019
Adopted Budget 2017/18
Budget 2018/19
Variance
Staff expenditure $’000 $’000 $’000
Employee costs - operating 31,766 32,662 896
Employee costs - capital 672 686 14
Total staff expenditure 32,438 33,348 910
Staff numbers EFT EFT EFT
Employees 363.2 362.7 (0.5)
Total staff numbers 363.2 362.7 (0.5)
A summary of the number of equivalent full time (EFT) Council staff in relation to the above expenditure is included below:
2018/19 Comprises
Budget Permanent Permanent
Directorate EFT Full Time Part Time Casual
CEO 24.5 15 9.0 0.5
Assets and Operations 117.1 103 11.4 2.7
Community Wellbeing 144.7 32 88.5 24.2
Planning and Environment 44.9 31 13.3 0.6
Corporate Services 31.5 27 4.1 0.4
Total 362.7 208 126.3 28.4
Less: Capitalised Labour costs (6.7)
Total operating employee EFT 356.0
A summary of human resources expenditure categorised according to the organisational structure of Council is included below:
Comprises
2018/19 Permanent Permanent
Directorate Budget Full Time Part Time $'000 $'000 $'000 Casual
CEO 2,811 2,038 688 85
Assets and Operations 9,924 8,828 863 233
Community Wellbeing 12,191 3,152 6,940 2,099
Planning and Environment 4,695 3,678 991 26
Corporate Services 3,257 2,871 354 32
Total 32,878 20,567 9,836 2,475
Add: Other expenditure (1) 470
Less: Capitalised Labour costs (686)
Total operating employee costs 32,662
(1) Other expenditure includes allowances and fringe benefits tax.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 36
4. Notes to the financial statements Rates and charges are Council’s main source of income, this income is used to assist in funding Council services and capital works expenditure. This section presents information about rates and charges which the Act and the Regulations require to be disclosed in the Council’s annual budget.
4.1 Comprehensive Income Statement 4.1a Income movements between 2017/18 and 2018/19: Changes in Income Levels ($’000) – 2017/18 to 2018/19:
Explanation of material changes in income between 2017/18 and 2018/19:
Rates and charges have increased by $2.5m. The increase is due to a rate increase of 2.25% in
line with legislated rate cap, growth in the number of property assessments and higher kerbside
collection charges following an increase in service costs (see section 4.1.1 below).
Contributions – monetary (cash) have decreased by $1.2m. This income relates to contributions
from community groups and clubs to Council projects. The income varies from year to year depending
on budgeted projects. A decrease in contributions has been budgeted in 2018/19 mainly due a large
one off project contribution budged in 2017/18. This contribution was from Cobaw Community Health
in relation to the refurbishment and extension of the former Romsey Primary School building into the
Romsey Community Health Centre. Cobaw will deliver their services from the Centre on a long term
lease arrangement.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 37
4.1b Expenditure movements between 2017/18 and 2018/19:
Changes in Expense Levels – 2017/18 to 2018/19:
Explanation of material changes in expenses between 2017/18 and 2018/19:
Salaries and wages are increasing by $0.9m. This increase is predominantly due to wage increases
included in the Enterprise Bargaining Agreement and salary band increases. Staff numbers are expected
to remain at a very similar level to 2017/18 – see section 3.6 for details.
Materials and services expenses are increasing by $1.6m. This increase is predominantly due to higher kerbside collection costs. The current kerbside collection contract ends in 2018/19 and costs under the new contract will be higher. Also the cost of recycling has increased following China’s decision to stop the import of low quality mixed recyclable materials.
Depreciation is increasing by $0.6m. This increase is a result of higher asset values through capital works and contributions of assets from developers following subdivisions.
4.1.1 Rates and charges
Rates and charges are required by the Act and the Regulations to be disclosed in Council’s annual budget.
In developing the Strategic Resource Plan, rates and charges were identified as an important source of
revenue. Planning for future rate increases has therefore been an important component of the Strategic
Resource Planning process. The Fair Go Rates System (FGRS) sets out the maximum amount councils may
increase rates in a year. For 201/8/19 the FGRS cap has been set at 2.25%. The cap applies to both general
rates and municipal charges and is calculated on the basis of council’s average rates and charges.
The level of required rates and charges has been considered in this context, with reference to Council's other
sources of income and the planned expenditure on services and works to be undertaken for the community.
To achieve these objectives while maintaining service levels and a strong capital expenditure program, the
average general rate and the municipal charge will increase by 2.25% in line with the rate cap.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 38
4.1.1(a) The reconciliation of the total rates and charges to the Comprehensive Income Statement is as
follows:
Type of Charge
2017/18 2018/19 Change
$'000 $'000
General rates 34,380 35,745 4.0%
Municipal charge 4,608 4,712 2.3%
Kerbside collection and recycling 6,275 7,445 18.6%
Supplementary rates and charges 460 363 -21.2%
Interest on overdue rates 220 200 -9.1%
Less Trust for nature rate rebate * (16) 100.0%
Rates and charges (income statement) 45,943 48,449 5.5%
* The trust for nature rebate was included in general rates in the 2017/18 budget.
4.1.1(b) The rate in the dollar to be levied as general rates under section 158 of the Act for each type or class
of land compared with the previous financial year
Note: Rates in the dollar in 2018/19 have decreased due to the impact of the 2018 valuation of properties.
Council adopted the revised rates at its 25 July 2018 meeting.
4.1.1(c) The estimated total amount to be raised by general rates in relation to each type or class of land,
and the estimated total amount to be raised by general rates, compared with the previous financial year
4.1.1(d) The number of assessments in relation to each type or class of land, and the total number of
assessments, compared with the previous financial year
2017/2018 2018/2019
cents/$CIV cents/$CIV Change
General rate for rateable residential properties 0.296480 0.264300 -10.9%
Agricultural land rate 0.237184 0.211440 -10.9%
Commercial /Industrial rate 0.355776 0.317150 -10.9%
Recreational land rate 0.148240 0.132150 -10.9%
Not for profit housing rate 0.148240 0.132150 -10.9%
Type or class of land
2017/2018 2018/2019
cents/$CIV cents/$CIV Change
Residential 29,919 31,198 4.3%
Agricultural 2,251 2,316 2.9%
Commercial /Industrial 2,136 2,160 1.1%
Recreational land 24 22 -6.7%
Not for profit housing 50 50 -0.4%
Total amount to be raised by general rates 34,380 35,746 4.0%
Type or class of land
2017/2018 2018/2019
Number Number Change
Residential 19,769 20,263 2.5%
Agricultural 1,048 1,039 -0.9%
Commercial /Industrial 1,095 1,110 1.4%
Recreational land 10 10 0.0%
Not for profit housing 155 154 -0.6%
Total number of assessments 22,077 22,576 2.3%
.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 39
4.1.1(e) The basis of valuation to be used is the Capital Improved Value (CIV)
4.1.1(f) The estimated total value of each type or class of land, and the estimated total value of land,
compared with the previous financial year
4.1.1(g) The municipal charge under section 159 of the Act compared with the previous financial year
4.1.1(h) The estimated total amount to be raised by municipal charges compared with the previous financial
year.
Type of Charge 2017/18 2018/19 Change
$'000 $'000
Municipal 4,608 4,712 2.3%
4.1.1(i) The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the
Act compared with the previous financial year.
Type of Charge
Per Rateable Property
Per Rateable Property
2017/18 2018/19 Change
$ $
Kerbside & recycling collection 273 317 16.1%
Green Waste collection 63 68 7.9%
EPA levy 29 32 10.3%
Total 365 417 14.2%
4.1.1(j) The estimated total amount to be raised by each type of service rate or charge, and the estimated
total amount to be raised by service rates and charges, compared with the previous financial year.
Type of Charge 2017/18 2018/19 Change
$'000 $'000
Kerbside & recycling collection 5,133 6,148 19.8%
Green Waste collection 600 680 13.3%
EPA levy 542 617 13.7%
Total 6,275 7,445 18.6%
2017/2018 2018/2019
$'000 $'000 Change
Residential 10,091,448 11,803,876 17.0%
Agricultural 949,147 1,095,365 15.4%
Commercial /Industrial 600,272 681,122 13.5%
Recreational land 15,993 16,740 4.7%
Not for profit housing 33,934 37,909 11.7%
Total value of land 11,690,794 13,635,012 16.6%
Type or class of land
Per Rateable
Property
Per Rateable
Property
Type of Charge 2017/2018 2018/2019 Change
$ $
Municipal 212 212 0.0%
Budget Report 2018/19 adopted by Council 13 June 2018 Page 40
4.1.1(k) The estimated total amount to be raised by all rates and charges compared with the previous
financial year
Type of Charge
2017/18 2018/19 Change
$'000 $'000
General rates 34,380 35,745 4.0%
Municipal charge 4,608 4,712 2.3%
Kerbside collection and recycling 6,275 7,445 18.6%
Rates and charges 45,263 47,902 5.8%
4.1.1(l) Fair Go Rates System Compliance
The Macedon Ranges Shire Council is fully compliant with the State Government’s Fair Go Rates System.
4.1.1(m) Any significant changes that may affect the estimated amounts to be raised by rates and
charges.
There are no known significant changes which may affect the estimated amounts to be raised by rates and
charges. However, the total amount to be raised by rates and charges may be affected by:
The level of supplementary valuations, particularly with the change to an annual valuation cycle
introduced by the State Government commencing 2018/19.
The variation of returned levels of value (e.g. valuation appeals);
Changes of use of land such that rateable land becomes non-rateable land and vice versa; and
Changes of use of land such that residential land becomes agricultural land and vice versa.
4.1.1(n) Differential rates
Council’s Rating Strategy can be found in its Strategic Resource Plan. In summary, Council has established a
rating structure, which is comprised of three key elements. These are:
Property Rates; which are based on the value of the property.
Municipal Charge; which reflects a common contribution to the governance costs of Council.
Service charges; which reflect availability and usage of waste services provided by Council.
Striking a proper balance between these elements aims for equity in the distribution of rates and charges
across ratepayers. Council makes a further distinction, within the property value element, which is a differential
rate. That is, rates based on the purpose for which the property is used. This distinction is based on the concept
that property owners should pay a fair and equitable contribution to rates taking into account the benefit that
may be derived from the services Council provides.
There are three major differential rates:
The General Rate applies to most residential property and vacant land.
The Business Rate applies to properties that are used for commercial, industrial or professional
purposes. The Business rate is 20% more than the General rate.
2017/18 2018/19
22,077 22,576
$ 1,732 $ 1,753
2.00% 2.25%
$ 1,766 $ 1,792
$ 38,993,539 $ 40,459,698
$ 38,987,608 $ 40,457,782
Number of rateable properties
Base Average Rates
Maximum Rate Increase (set by the State Government)
Capped Average Rate
Maximum General Rates and Municipal Charges Revenue
Budgeted General Rates and Municipal Charges Revenue
Budget Report 2018/19 adopted by Council 13 June 2018 Page 41
The Agricultural Land Rate applies to land that is defined as farm land and for which the owner or
occupier is regarded as a Primary Producer by the Australian Taxation Office. The Agricultural Land
rate is 20% less than the General rate.
Section 161 of the Local Government Act allows a council to raise rates by a differential rate if the council uses
the capital improved value system of valuing land and if it considers that the differential rate will contribute to
the equitable and efficient carrying out of the council's functions.
In accordance with Section 161 of the Local Government Act 1989, Council specified the following objectives
and characteristics in relation to its differential rates:
General Rate:
1. The types and classes of land to which the rate applies is all rateable land other than agricultural land,
recreational land, commercial/industrial land and land used by Not for Profit Organisations to provide
low-income residential housing.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community services
available to the owners and occupiers of residential properties and vacant land.
Agricultural Land Rate:
1. The types and classes of land to which the rate applies is agricultural land which means any rateable
land within the Council’s municipal district defined as farm land under Section 2 of the Valuation of Land
Act 1960 on the condition that the owner or occupier of the land is a person carrying on the
activities defined by the Valuation of Land Act 1960, who is regarded as a Primary Producer by the
Australian Taxation Office.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community services
available to the owners and occupiers of agricultural land;
(c) The restrictions upon the use and development of agricultural land in the Planning Scheme;
(d) The need to encourage the retention of viable agricultural land for agricultural purposes.
Business (Commercial/Industrial) Rate:
1. The types and classes of land to which the rate will apply is all rateable land which is not agricultural
land and which is used predominantly for carrying on one or more of the following activities for the
purpose of generating income – commercial, industrial, business, wholesale trade, retail trade,
manufacturing, professional or administrative.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services (including street lighting and street
cleaning, car parking) and facilities available to the owners and occupiers of land described in
paragraph 1.
Not for Profit Housing Rate:
1. The types and classes of land to which the rate will apply are properties containing low-income residential
housing owned and/or managed by a volunteer, charitable or not-for-profit organisation for which the
organisation is responsible for the payment of rates and for which a Victorian Government pension
concession is not claimed. The Not for Profit Housing Rate is 50% of the General rate.
2. The Differential Rate is considered as fair and equitable having regarded:
Budget Report 2018/19 adopted by Council 13 June 2018 Page 42
(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The public service that volunteer, charitable or not-for-profit organisations are delivering to the
community by providing low-income residential housing.
In accordance with Section 2 of the Cultural and Recreational Lands Act 1963, Council declared all rateable
Cultural and Recreational Land to be rated at 50% of the General rate.
4.1.2 Statutory fees and fines
This income category includes fees and fines levied in accordance with legislation and includes animal
registrations, Health Act registrations, building application fees, and planning application fees.
Most of the increase in revenue from statutory fees and charges expected is due to an increase in the statutory
planning application fees, which were introduced by the Victorian Government Planning Minister in October of
2017.
4.1.3 User fees
User fees relate mainly to the charging of fees to users of Council’s services. These include fees from leisure
and aquatic facilities, arts performances, kindergartens and home care. Income is increasing in most of Council
services due to increasing use of these services. The main increases expected are from aquatic and leisure
facilities (higher attendance and increased fees) and Hanging Rock (higher attendance).
Refer Appendix A2 for a complete list of all fees and charges.
4.1.4 Grants
Operating grants are grants which are received from the Australian and Victorian governments to assist in
funding the provision of Council services. Most of these grants are ongoing grants and it is expected that they
will be received each year for the foreseeable future. Some of the largest operating grants are the Financial
Assistance Grant – General Purpose ($5.33m), preschools ($2.6m) and community support ($2.1m).
Capital grants are generally one off grants for specific capital projects, however, Council also receives ongoing
road funding in the form of the Financial Assistance Grant – Local Roads and the Roads to Recovery Grant.
The level of grants fluctuates considerably from year to year depending on the types of capital works and the
availability of Victorian and Australian government funding.
The table on the following page provides further information of the operating and capital grants. In addition,
section 4.5 contains our analysis of Capital Works and includes further information on grants and contributions
expected to be received during 2018/19.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 43
Operating Grants - Source and Type
Budget 2017/18
Budget 2018/19
Variance
$'000 $'000 $'000
Recurrent - Commonwealth Government
Aged and disability Services 1,633 1,624 (9) Victoria Grants Commission 4,803 5,333 530 Recurrent - State Government Aged and disability Services 438 384 (54) Family and children 2,669 2,619 (50) Maternal and child health 472 432 (40) School crossing supervisors 108 108 - Youth and culture 119 116 (3) Other 86 89 3
Total recurrent operating grants 10,328 10,705 377
Non-recurrent - State Government Aged and disability Services - 35 35 Emergency management 120 120 - Family and children 10 - (10) Planning & Environment 160 - (160) Recreational, leisure and community facilities 100 - (100) Strategic Planning - 100 100 Other 74 55 (19)
Total non-recurrent operating grants 464 310 (154)
Total operating grants 10,792 11,015 223
Capital Grants - Source and Type
Budget 2017/18
Budget 2018/19
Variance
$'000 $'000 $'000
Recurrent - Commonwealth Government
Roads to Recovery 1,981 953 (1,028) Victoria Grants Commission 2,016 2,204 188
Total recurrent capital grants 3,997 3,157 (840)
Non-recurrent - Commonwealth Government Buildings 539 - (539) Parks, Open Space and streetscapes 570 - (570) Non-recurrent - State Government Buildings 364 1,419 1,055 Footpaths and cycleways 300 500 200 Parks, Open Space and streetscapes 680 - (680) Recreational, leisure and community facilities 400 1,330 930 Roads and bridges 200 264 64 Other 500 540 40
Total non-recurrent capital grants 3,553 4,053 500
Total capital grants 7,550 7,210 (340)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 44
4.1.5 Contributions
Monetary contributions relates to income from community groups and clubs to Council projects. The income
varies from year to year depending on budgeted projects.
Non-monetary contributions are mainly related to new roads contributed to Council by developers when new
subdivisions are completed. The non-monetary assets can also be identified as part of an asset revaluation
which is completed on a cyclical basis in line with accounting standards. The level of non-monetary
contributions varies from year to year depending on the number of subdivisions completed and the timing of
their completion.
4.1.6 Employee costs
Employee costs include all employee related expenditure paid by the employer including wages, allowances,
leave, superannuation and fringe benefits tax. A summary of human resources expenditure and full time
equivalent (FTE) categorised according to the organisational structure of Council is included in the Budgeted
Statement of Human Resources in section 3.6.
4.1.7 Materials and services
Materials and services include the purchases of consumables, payments to contractors and consultants for
the provision of services and utility costs. The level of contractor and consultancy expenditure can vary from
year to year depending on the operating projects undertaken and changes to key contracts.
4.1.8 Depreciation and amortisation
Depreciation and amortisation is an accounting measure which attempts to allocate the value of an asset over
its useful life. Increases in depreciation and amortisation are generally a result of increasing asset values
through capital works. Increases are also due to asset revaluations, which are conducted on a rolling program
in line with accounting standards for Council’s property, plant and equipment including infrastructure assets
such as roads and drains.
4.2 Balance Sheet
4.2.1 Assets
Current assets includes receivables, assets held for resale, cash held in the bank and the value of investments
with short-term maturities of three months or less. The Current Asset balance is projected to decrease as some
funds held in investments at the end of 2017/18 will be used to fund incomplete capital projects that will be
carried forward to 2018/19.
Non-Current assets include property, infrastructure, plant and equipment. Non-Current assets are the largest
component of Council’s worth and represents the value of all the land, buildings, roads, plant and equipment
which has been accumulated over many years. The budgeted increase in the value of non-current assets is
mainly due to capital works and purchases which increase the total value of Council’s assets. A contribution
of assets, such as roads and footpaths, from developers as part of their subdivisions also increases the asset
value. Partly offsetting these increases is asset depreciation which reduces asset values as the assets age.
4.2.2 Liabilities
Liabilities are classed as current or non-current depending on when they are expected to be repaid.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 45
The increase in current liabilities is mainly due to expected increases in payables and employee benefits, in
line with the Budgeted Income Statement. Interest bearing loans and borrowings have increased in 2018/19
due to borrowings which are payable within 12 months of the end of the 2018/19 financial year ($4.1million
interest only loan). Council has set aside funds to meet this commitment. There is a corresponding decrease
in non-current loans. See 4.2.3 for more details on borrowings.
The decrease in non-current liabilities during 2018/19 is mainly a result of loans being categorized as current.
More information on loans is shown in the section immediately following this. It should be noted that Council’s
level of borrowing remains well below prudential guidelines.
4.2.3 Borrowings The table below shows information on borrowings specifically required by the Regulations.
Budget
2018 Budget
2019
Notes
$'000 $'000
Estimated loan liability as at the start of the year
12,050
10,787
(1)
Less: principal repayments (618) (594)
Plus: borrowings approved in prior budget
-
485
(2)
Plus: new borrowings approved in current budget
485
700
(3)
Balance as the end of the financial year
11,917
11,378
Less: Debt Repayment Reserve balance at year end (2,553) (3,449) (4)
Net Debt at the end of the financial year 9,364 7,929
Interest payable 517 447
(1) The 2019 loan liability opening balance is lower than the prior year budget due to a 2017/18 loan being carried forward
to 2018/19 ($485k) and a prior year budgeted loan for the Kyneton landfill rehabilitation not required as a result of the
budget surplus for 2016/17.
(2) A loan of $485k in 2017/18 budget for the Kyneton Livestock exchange and truck park upgrade project has been
deferred to 2018/19 as the related project has not been completed as grant funding is pending.
(3) The borrowing in the 2018/19 budget are for the New Gisborne sports field project -part one ($500k) and the Kyneton
early learning centre - part one ($200k).
(4) Council has borrowed some funds via the Local Government Funding Vehicle. These borrowing are interest only, the
principal on these borrowings is not payable until the end of the term of the “loan”. Each year one-tenth of the original
amount borrowed will be transferred to the Debt repayment reserve to pay the principal when it falls due.
More information on Council’s borrowing strategy and debt ratios can be found in the Strategic Resource Plan.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 46
4.3 Statement of changes in Equity
4.3.1 Equity
Total equity always equals net assets and is made up of the following components:
Asset revaluation reserve which represents the difference between the previously recorded value of
assets and their current valuations
Other financial reserves are funds that Council wishes to separately identify as being set aside to meet a
specific purpose in the future and to which there is no existing liability. These amounts are transferred
from the Accumulated Surplus to be separately disclosed
Accumulated surplus which is the value of all net assets, less financial reserves that have accumulated
over time.
The increase in equity is mainly a result of an increase in the accumulated surplus ($18.3m) and the asset
revaluation reserve ($8.7m).
4.3.2 Reserves
Statement of Financial Reserves
Balance 01/07/2018
Transfers to Reserve
Transfer from
Reserve
Balance 30/06/2019
$ '000 $ '000 $ '000 $ '000
Discretionary Reserves Plant Replacement 919 1,280 1,434 765
Asset Conversion 806 - - 806
Commercial Development 3,393 - - 3,393
Gravel Pit Operations 253 108 - 361
Hanging Rock 264 - - 264
Senior Citizens Accommodation Maintenance 233 83 80 236
Debt Repayment 2,692 757 - 3,449
Total Discretionary Reserves 8,560 2,228 1,514 9,274
Statutory Reserves -
Public Open Space - South 608 300 30 878
Public Open Space - East 634 200 100 734
Public Open Space - Central 631 100 450 281
Public Open Space - West 360 150 220 290
Public Open Space 2,233 750 800 2,183
Community Facilities - South - - - -
Community Facilities - East 178 - 45 133
Community Facilities - Central 18 - - 18
Community Facilities - West 13 - - 13
Community Facilities 209 - 45 164
Car Parking 136 - - 136
Planning Roadworks 379 100 33 446
Drainage 400 40 19 421
Gisborne Development Contributions Plan 622 120 - 742
Romsey Development Contributions Plan 90 60 - 150
Planning Footpath Works 122 35 22 135
Total Statutory Reserves 4,191 1,105 919 4,377
TOTAL FINANCIAL RESERVES 12,751 3,333 2,433 13,651
Budget Report 2018/19 adopted by Council 13 June 2018 Page 47
Capital Works Projects to be funded from Financial Reserves in 2018/19
Reserve Project Funds ($'000)
Plant replacement reserve Plant and fleet purchases 1,434
Footpath reserve Footpath program 22
Senior citizens accommodation Senior Citizens unit upgrades 80
Public open space reserve Gisborne Tennis Club lighting 30
Public open space reserve Barkly Square lighting 40
Public open space reserve Kyneton Showgrounds 30
Public open space reserve Gilbert Gordon Oval pavilion 450
Public open space reserve Riddells Creek Tennis courts 100
Public open space reserve Kyneton Tennis Club lighting and court development 150
Community facilities reserve Romsey and Riddells Creek Early Years & MCH works 45
Drainage reserve Tarrawarra Lane Romsey drainage 19
Road reserve Road Construction Program 33
2,433
Brief Summary of Purpose of each Reserve (refer Financial Reserves Policy for full details)
Reserve Description
Plant Replacement
Funding from plant operations for capital replacements.
Asset Conversion Net proceeds of property sales for capitals works projects.
Commercial Development Net proceeds from the sale of industrial/commercial land for furthering local employment and the purchase and development of land to be used for industrial/commercial purposes.
Gravel Pit Operations Surplus from Gravel Pit operations for capital works.
Hanging Rock Surplus funding from Hanging Rock operations directed towards capital works.
Maintenance Senior Citizens Accommodation
Contributions towards maintenance of units.
Landfill Recovery Funding from landfill recovery charge for landfills and transfer stations.
Debt Repayment Annual budget allocation to accumulate the required amount of funds to repay the borrowed money when it is due to be repaid.
Public Open Space Contributions from subdivisional works for funding of open space projects.
Community Facilities Developer contributions for community infrastructure facilities.
Car Parking Developer contributions for car parking projects.
Planning Roadworks Developer contributions for roads works.
Drainage Comprises developer contributions for drainage works.
Gisborne Development Contribution Plan
Includes developer contributions for development works within Gisborne.
Romsey Development Contribution Plan
Includes developer contributions for development works within Romsey.
Kyneton South Development Contribution
Plan
Includes developer contributions for development works within Kyneton South.
Planning Footpath Works Developer contributions for footpath works.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 48
4.4 Statement of Cash Flows
4.4.1 Net cash flows provided by/used in operating activities Cash inflows from operating activities include a decrease in cash contributions ($1.2m) which is more than offset by the increase in rates and charges income ($2.5m). Cash outflows for materials and services are expected to be higher in 2018/19 ($1.6m increase) and employee costs are forecast to be higher ($1.2m increase) due to enterprise agreement increases.
4.4.2 Net cash flows provided by/used in investing activities Overall the level of investing activities is expected to be lower in 2018/19. In 2018/19 capital works expenditure is slightly higher than 2017/18 ($0.2m). The $0.4m budgeted Proceeds from sale of property, infrastructure, plant and equipment is the sale proceeds from the turnover of plant and vehicle assets.
4.4.3 Net cash flows provided by/used in financing activities The main reason for the increase in cash flows from financing activities is due to the carry forward of a loan from 2017/18 ($0.485m) and additional budgeted loans in 2018/19 ($0.7m).
Budget Report 2018/19 adopted by Council 13 June 2018 Page 49
4.5 Capital works program This section presents a listing of the capital works projects that will be undertaken for the 2018/19 year, classified by expenditure type and funding source. Works are also disclosed as current budget or carried forward from prior year.
4.5.1 Summary
Adopted Budget
Budget Change
% 2017/18 2018/19
$’000 $’000 $’000
Property 6,800 7,606 806 10.6
Plant and equipment 2,321 2,295 (26) (1.1)
Infrastructure 15,513 14,735 (778) (5.3)
Total 24,634 24,636 2 -
Project Cost
Asset expenditure types Summary of Funding Sources
2018/19
Budget New Renewal Upgrade Expansion Grants Contrib.
Council cash
Borrowings
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000
Property 7,606 1,050 4,897 1,659 - 1,519 30 5,857 200
Plant and equipment
2,295 - 2,215 80 - - - 2,295 -
Infrastructure 14,735 3,408 7,282 4,045 - 5,691 511 7,547 985
Total 24,636 4,458 14,394 5,784 - 7,210 541 15,699 1,185
Budgeted New Capital Works by Asset Type:
Budget Report 2018/19 adopted by Council 13 June 2018 Page 50
Budgeted New Capital Works by Asset Expenditure Type:
As previously mentioned, the level of capital works expenditure fluctuates significantly from year to year
depending on grant funding available. The key movements in Capital Expenditure are as follows:
Property assets includes capital expenditure on land and buildings. The major capital works in this asset type
are the Kyneton Early Learning Centre Building Stage 1 ($0.85m), Council building renewal works ($2.11m)
and the Gardiner Reserve change rooms ($0.65m).
The main component of Plant and Equipment spending is in relation to vehicles and other machinery used to
construct and maintain roads and footpaths (such as graders and trucks) and IT hardware.
Infrastructure capital works includes roads, footpaths, bridges, drainage, public toilets, recreation and
community facilities and parks and open space expenditure.
At the end of each financial year there are projects which are incomplete due to a variety of factors including
planning, community consultation, objections, grant funding availability, tendering and the availability of
suitable suppliers and bad weather delays. For the 2017/18 year it is forecast that $5.24 million of capital works
will be incomplete and be carried forward into the 2018/19 year. The more significant projects include the
Kyneton livestock exchange ($0.97m) and the Gilbert Gordon Pavilion upgrade ($1.22m).
Budget Report 2018/19 adopted by Council 13 June 2018 Page 51
4.5.2 2018/19 Budgeted new capital works
New Renewal Upgrade Grants
Reserves/
Loans/Asset Sales Contributions Council cash
PROPERTY
Buildings
Council building renewal program $ 2,112,000 2,112,000$ 2,112,000$
Seniors units renewal $ 80,000 80,000$ 80,000$ -$
Woodend squash court building demolition $ 100,000 100,000$ 100,000$
Kinder and MCH temporary relocation at Romsey and Riddells Creek $ 17,245 17,245$ 17,245$ -$
Lauriston Hall refurbishment $ 100,000 100,000$ 50,000$ 50,000$
Solar and energy efficiency council buildings $ 135,000 135,000$ 135,000$
Changing Places toilet facility - Gisborne $ 350,000 200,000$ 150,000$ 100,000$ 250,000$
Kyneton botanic gardens house demolition $ 50,000 50,000$ 50,000$
Kyneton data centre air conditioning upgrade $ 40,000 40,000$ 40,000$
Kyneton old pool site sheds demolition $ 50,000 50,000$ 50,000$
Tylden reserve - removal of portable building $ 30,000 30,000$ 30,000$
Kyneton early learning centre (stage one) $ 850,000 850,000$ 650,000$ 200,000$ -$
Gisborne office compliance works $ 100,000 100,000$ 100,000$
Gardiner Reserve changerooms $ 650,000 650,000$ 100,000$ -$ 550,000$
Gisborne Stadium futsal proofing $ 90,000 90,000$ 30,000$ 60,000$
Total Buildings $ 4,754,245 1,050,000$ 3,302,000$ 402,245$ 900,000$ 297,245$ 30,000$ 3,527,000$
TOTAL PROPERTY $ 4,754,245 1,050,000$ 3,302,000$ 402,245$ 900,000$ 297,245$ 30,000$ 3,527,000$
PLANT AND EQUIPMENT
Fleet and plant replacement program $ 1,834,000 1,834,000$ 1,834,000$
Total Plant and equipment $ 1,834,000 -$ 1,834,000$ -$ -$ 1,834,000$ -$ -$
Computers and Telecommunications
Desktop and notebook computer replacement $ 160,000 160,000$ 160,000$
Network infrastructure renewal $ 15,000 15,000$ 15,000$
Server replacement program $ 96,000 96,000$ 96,000$
Telephone system software and processing unit upgrade $ 80,000 80,000$ 80,000$
Human Resources software development $ 20,000 20,000$ 20,000$
Document conversion $ 60,000 60,000$ 60,000$
Aquatic and Leisure software $ 30,000 30,000$ 30,000$
Total Computers and Telecommunications $ 461,000 -$ 381,000$ 80,000$ -$ -$ -$ 461,000$
TOTAL PLANT AND EQUIPMENT $ 2,295,000 -$ 2,215,000$ 80,000$ -$ 1,834,000$ -$ 461,000$
Total Estimated
Capital Cost
2018/19
Asset Expenditure Types Funding sources - 2018/19
New Projects
Budget Report 2018/19 adopted by Council 13 June 2018 Page 52
New Renewal Upgrade Grants
Reserves/
Loans/Asset Sales Contributions Council cash
INFRASTRUCTURE
Roads
Road construction program $ 3,450,000 1,950,000$ 1,500,000$ 1,173,000$ 33,000$ 2,244,000$
Bitumen resurfacing program $ 1,700,000 1,700,000$ 1,700,000$
Financial assistance grants - roads 2,204,283$ 2,204,283-$
Gravel road renewal program $ 860,000 860,000$ 860,000$
Minor road stabilisation program $ 215,000 215,000$ 215,000$
Kerb and channel program $ 145,000 145,000$ 145,000$
Minor traffic management works $ 45,000 45,000$ 45,000$
Kyneton bluestone heritage kerb renewal program $ 150,000 150,000$ 150,000$
Intersection upgrade and renewal program $ 115,000 115,000$ 115,000$
Minor roadworks program $ 65,000 65,000$ 65,000$
Guardrail program $ 80,000 55,000$ 25,000$ 80,000$
Woodend Primary School traffic improvement works $ 87,000 87,000$ 44,000$ 43,000$
Romsey kindergarten carpark works $ 60,000 60,000$ 60,000$
Total Roads $ 6,972,000 55,000$ 3,455,000$ 3,462,000$ 3,421,283$ 33,000$ -$ 3,517,717$
Footpaths and Cycleways
Footpath renewal program $ 300,000 300,000$ 300,000$
Footpath construction program $ 715,000 715,000$ 22,000$ 693,000$
Woodend to Hepburn rail trail - Stage 1 $ 500,000 500,000$ 500,000$ -$
Walking and cycling strategy implementation $ 50,000 50,000$ 50,000$
Total Footpaths and Cycleways $ 1,565,000 715,000$ 800,000$ 50,000$ 500,000$ 22,000$ -$ 1,043,000$
Bridges
Bridge renewal $ 400,000 400,000$ 400,000$
Drainage
Minor drainage works $ 298,900 50,000$ 198,900$ 50,000$ 18,900$ 280,000$
Sports ground drainage works $ 90,000 90,000$ 90,000$
Minor drainage works unplanned program $ 50,000 50,000$ 50,000$
Water sensitive urban design (WSUD) works Gisborne township $ 110,000 110,000$ -$ 55,000$ 55,000$
Total Drainage $ 548,900 160,000$ 198,900$ 190,000$ 55,000$ 18,900$ -$ 475,000$
New Projects (Continued)
Total Estimated
Capital Cost
2018/19
Asset Expenditure Types Funding sources - 2018/19
Budget Report 2018/19 adopted by Council 13 June 2018 Page 53
New Renewal Upgrade Grants
Reserves/
Loans/Asset Sales Contributions Council cash
Recreation, leisure and community facilities
New Gisborne sports fields (stage one) $ 1,000,000 1,000,000$ 500,000$ 500,000$ -$
Gisborne Tennis Club lighting and court redevelopment $ 300,000 300,000$ 100,000$ 30,000$ 50,000$ 120,000$
New Gisborne Tennis Courts renewal $ 15,550 15,550$ 5,000$ 10,550$
Barkly Square lighting $ 400,000 400,000$ 100,000$ 40,000$ 50,000$ 210,000$
Kyneton Showgrounds #2 $ 350,000 350,000$ 100,000$ 30,000$ -$ 220,000$
Malmsbury Cricket Ground Upgrades $ 150,000 150,000$ 100,000$ 20,000$ 30,000$
Playground renewal $ 50,000 50,000$ 50,000$
Minor capital works program at recreational facilities $ 50,000 50,000$ 50,000$
Country Football Netball Program $ 150,000 150,000$ 100,000$ 50,000$
Kyneton tennis courts project - additional funding $ 180,000 180,000$ 180,000$
Total Recreation, leisure and community facilities $ 2,645,550 1,000,000$ 1,415,550$ 230,000$ 1,000,000$ 600,000$ 125,000$ 920,550$
Parks, open space and streetscapes
Parks infrastructure renewal program $ 60,000 60,000$ 60,000$
Malmsbury common masterplan implementation (stage 1) $ 32,000 32,000$ 32,000$
Kyneton botanic gardens irrigation project $ 25,000 25,000$ 25,000$
Total Parks, open space and streetscapes $ 117,000 57,000$ 60,000$ -$ -$ -$ -$ 117,000$
Other infrastructure
Street/park bin renewal program $ 29,000 29,000$ 29,000$
Solar compactor for waste and recycling trial $ 15,000 15,000$ 15,000$
Kyneton livestock pound $ 40,000 40,000$ 40,000$
Additional flag poles - Kyneton and Gisborne $ 10,000 10,000$ 10,000$
Total Other infrastructure $ 94,000 10,000$ 29,000$ 55,000$ -$ -$ -$ 94,000$
TOTAL INFRASTRUCTURE $ 12,342,450 1,997,000$ 6,358,450$ 3,987,000$ 4,976,283$ 673,900$ 125,000$ 6,567,267$
19,391,695$ 3,047,000$ 11,875,450$ 4,469,245$ 5,876,283$ 2,805,145$ 155,000$ 10,555,267$
New Projects (Continued)
Total Estimated
Capital Cost
2018/19
Asset Expenditure Types Funding sources - 2018/19
Budget Report 2018/19 adopted by Council 13 June 2018 Page 54
4.5.3 Works carried forward from the 2017/18 year
Projects carried forward from 2017/18
New Renewal Upgrade Grants
Reserves/
Loans/Asset Sales Contributions Council cash
PROPERTY
Buildings
Gilbert Gordon oval pavilion $ 1,220,000 610,000$ 610,000$ 450,000$ 770,000$
Kyneton Town Hall and office HVAC $ 985,000 985,000$ 985,000$
Romsey and Riddells Creek kindergarten and MCH $ 647,000 647,000$ 619,000$ 28,000$ -$
TOTAL PROPERTY $ 2,852,000 -$ 1,595,000$ 1,257,000$ 619,000$ 478,000$ -$ 1,755,000$
INFRASTRUCTURE
Recreation, leisure and community facilities
Tony Clarke Reserve lighting $ 411,000 411,000$ 100,000$ 70,000$ 241,000$
Riddells Creek tennis court development $ 561,000 561,000$ 100,000$ 100,000$ 146,000$ 215,000$
Kyneton tennis club lighting and development $ 450,000 450,000$ 30,000$ 150,000$ 170,000$ 100,000$
Total Recreation, leisure and community facilities $ 1,422,000 $ 561,000 $ 861,000 $ - $ 230,000 $ 250,000 $ 386,000 $ 556,000
Other infrastructure
Kyneton livestock exchange and truck park upgrade $ 970,000 850,000$ 62,000$ 58,000$ 485,000$ 485,000$ -$
Total other infrastructure $ 970,000 850,000$ 62,000$ 58,000$ 485,000$ 485,000$ -$ -$
TOTAL INFRASTRUCTURE $ 2,392,000 1,411,000$ 923,000$ 58,000$ 715,000$ 735,000$ 386,000$ 556,000$
$ 5,244,000 1,411,000$ 2,518,000$ 1,315,000$ 1,334,000$ 1,213,000$ 386,000$ 2,311,000$
New Renewal Upgrade Grants
Reserves/
Loans/Asset Sales Contributions Council cash
PROPERTY $ 7,606,245 1,050,000$ 4,897,000$ 1,659,245$ 1,519,000$ 775,245$ 30,000$ 5,282,000$
PLANT AND EQUIPMENT $ 2,295,000 -$ 2,215,000$ 80,000$ -$ 1,834,000$ -$ 461,000$
INFRASTRUCTURE $ 14,734,450 3,408,000$ 7,281,450$ 4,045,000$ 5,691,283$ 1,408,900$ 511,000$ 7,123,267$
$ 24,635,695 4,458,000$ 14,393,450$ 5,784,245$ 7,210,283$ 4,018,145$ 541,000$ 12,866,267$
Total Estimated
Capital Cost
2018/19
Asset Expenditure Types Funding sources - 2018/19
Total Estimated
Capital Cost
2018/19
Asset Expenditure Types Funding sources - 2018/19
Summary of Total Capital Works
Budget Report 2018/19 adopted by Council 13 June 2018 Page 55
4.5.4 Summary of Construction Programs
Proposed Major Road Construction and Rehabilitation Program 2018/19
Location Locality Brief Outline Estimated Cost
Short Road Gisborne Pavement reconstruction and resealing 160,000
Berrie Road Gisborne Pavement reconstruction and resealing 210,000
Panorama Drive Gisborne Reconstruction and drainage renewal 100,000
Edgecombe Street Kyneton Pavement reconstruction and resealing and parking 310,000
Romsey Road Kyneton Pavement reconstruction and resealing 300,000
Kyneton Metcalfe Rd Kyneton Pavement reconstruction and resealing 280,000
Green Street Macedon Pavement reconstruction, widening and resealing 100,000
Main Rd Parking Riddells Cr Sealing of gravel parking 100,000
Romsey Wallan Rd Romsey Pavement reconstruction and resealing 150,000
Park Lane Romsey Reconstruction, kerb and drainage 470,000
Sidonia Road Sidonia Pavement reconstruction, widening and resealing 660,000
Chanters Lane Tylden Pavement reconstruction and resealing 460,000
Brooke Street Woodend Parking southern side of road 150,000
Total 3,450,000
Proposed Footpath Construction Program 2018/19
Location Locality Brief Outline Estimated Cost
Melton Road Gisborne School crossing to Secondary College path 40,000
Beuchamp Street Kyneton Victoria St to Edgecombe St 110,000
Simpson Street Kyneton Ebden St to Powlett St (north side) 60,000
Orr Street Kyneton Victoria St to Duncan St (south side) 55,000
Mair Street Kyneton Mollison St path to Victoria St path 65,000
The Crescent Lancefield Melbourne/Lancefield Rd to end of footpath 40,000
Carrington Street Macedon Margaret St to asphalt path 25,000
Ellesmere Place Malmsbury Main Rd to existing path 25,000
Merrifield Street Riddells Cr Main Road to Mahoneys Road 30,000
Mahoneys Road Riddells Cr Connect kinder/senior citizens precinct 45,000
Metcalfe Drive Romsey Todd Ln to Romsey/Woodend Rd (east side) 90,000
Murphy Street Romsey Main Road to end of footpath (east side) 75,000
Mt Macedon Road Woodend Arthur Ct development to Bowen St (north side) 55,000
Total 715,000
Budget Report 2018/19 adopted by Council 13 June 2018 Page 56
Proposed Drainage Construction Program 2018/19
Location Locality Brief Outline Estimated Cost
Epping Street Kyneton Flooding issues – upgrade pipe size and pits 60,000
Golf House Lane Lancefield New swale drain for flooding issue 35,000
Bellhouse Lane Macedon Investigation and design 25,000
Hotham Avenue Mt Macedon Upgrade pipe and swale drain 40,000
Sutherlands Road Riddells Creek Flooding issues – upgrade pipe size 70,000
Tarrawarra Lane Romsey Flooding issues works 18,900
Mt Macedon Road Woodend Pipe a wide and deep open swale drain 20,000
Sullivan’s Road Woodend Flooding issues works 30,000
Total 298,900
Proposed Bridge/Major Culvert Reconstruction Program 2018/19
Location Locality Brief Outline Estimated Cost
Lauriston Road Lauriston Reduce traffic lane width and create walking path 200,000
Sankey Reserve Gisborne Replace failed structure with similar 50,000
Willowbank Road Gisborne Widen culverts and construct new fencing for safety 30,000
Martins Lane Nulla Vale Widen culvert for larger vehicle access 70,000
Footbridge renewal Region Various 50,000
Total 400,000
Budget Report 2018/19 adopted by Council 13 June 2018 Page 57
Proposed Buildings Construction Program 2018/19
Location Locality Brief Outline Estimated Cost
Manna Gum Gisborne Fencing and shielding structure 40,000
Gardiner Reserve Club Rooms
Gisborne Roof and power works 140,000
Kyneton Sports and Aquatic Centre
Kyneton Squash court doors, walls and heating, ventilation and air conditioning
120,000
Kyneton Office Kyneton Replace carpet 50,000
Kyneton Library Kyneton Roof, wall leak rectification & refurbishment 140,000
Kyneton Pony Club Kyneton Building renewal 42,000
Kyneton Museum Kyneton Roof replacement and internal fittings 200,000
Macedon Kinder Macedon Window and external door renewal 120,000
Riddells Stadium Riddells Cr Replace roof and safe roof access 140,000
Riddells Creek Scout Hall
Riddells Cr Reconstruct walls and building restumping 75,000
Buffalo Stadium Woodend Replace roof and safe roof access 160,000
Woodend Kinder Woodend Accessibility improvements and drainage 120,000
Bowls Club Woodend Roof, asbestos and wall works 130,000
Woodend Library Woodend Refurbishment works 35,000
Painting Region Building painting program 75,000
Safe roof access Region Safe roof access program 50,000
Asbestos removal Region Asbestos removal program 50,000
Flooring renewal Region Completion of hall and stadium flooring renewal 120,000
Master Key Region Establishment of master key system and register 150,000
Building renewals Region Emergent works 155,000
Total 2,112,000
Budget Report 2018/19 adopted by Council 13 June 2018 Page 58
5. Financial performance indicators
Key Financial performance indicators –
The following table highlights Council’s current and projected performance across a range of key financial
performance indicators. These indicators provide a useful analysis of Council’s financial position and
performance and should be interpreted in the context of the organisation’s objectives.
Indicator Measure Adopted
Budget Budget Trend
2017/18 2018/19 +/o/-
Operating position
Adjusted underlying result Adjusted underlying surplus (deficit) / Adjusted underlying revenue
5.0% 4.7% -0.3%
Liquidity
Working capital
Current assets / Current liabilities 167.4% 123.6% -43.8%
Unrestricted cash
Unrestricted cash / Current liabilities 97.3% 66.9% -30.4%
Obligations
Loans and borrowings Interest bearing loans and borrowings / rate revenue
26.2% 23.5% -2.7%
Loans and borrowings Interest and principal repayments on interest bearing loans and borrowings / rate revenue
2.5% 2.1% -0.4%
Indebtedness
Non-current liabilities / own source revenue
28.3% 19.0% -9.3%
Asset renewal
Asset renewal expenditure / Depreciation
113.3% 102.4% -10.9%
Stability
Rates concentration
Rate revenue / adjusted underlying revenue
62.4% 63.7% +1.3%
Rates effort Rate revenue / CIV of rateable properties in the municipality
0.4% 0.4% o
Efficiency
Expenditure level Total expenditure / no. of property assessments
$3,136 $3,191 +$55
Revenue level Residential rate revenue / no. of residential property assessments
$2,034 $2,102 +$68
Workforce turnover No. of permanent staff resignations & terminations / average no. of permanent staff for the financial year
9.0% 9.0% o
Key to Forecast Trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator Notes to indicators 1. Adjusted underlying result
Indicator has reduced due to operating surplus decreasing in 2018/19.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 59
2. Working Capital
Current assets to current liabilities has decreased due to loans being classified as current (due to be repaid within 12 months).
3. Unrestricted cash
Indicator has reduced as current liabilities have decreased due to loans being classified as current (due to be repaid within 12 months).
4. Debt compared to rates
Indicator has reduced due to increased borrowings in 2018/19. 5. Asset renewal
Increased capital expenditure on asset renewal has improved this indicator. 6. Rates concentration
This indicator is slowly increasing over time as the percentage of rates revenue is increasing.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 60
No. Department New Initiative Details Category *Income/
SavingExpense
Net Cost
2018/19
1 Community & Culture Reconciliation action plan NP 29,500$ $29,500
2 Community & Culture Events to promote social connection and inclusion NP 20,000$ $20,000
3 Community & Culture Youth consultation officers NS 15,000$ $15,000
4 Community & Culture Increase funding to community places and partnerships program SL $ 15,000 $15,000
5 Community Safety Dog on and off lead and cat curfew options review NP 35,000$ $35,000
6 Community Services Disability action plan 2018-22 NP 25,000$ $25,000
7 Community Services Home support services - market and business capability NP 50,000$ $50,000
8 Corporate Service (cross organisation) Masterplanning for Council owned and managed land NP $ 120,000 $120,000
9 Economic Development & Tourism Economic development strategy (future directions/evaluation) NP $ 60,000 $60,000
10 Economic Development & Tourism Reviewing sister city relationship / Art exchange program NP $ 13,000 $13,000
11 Economic Development & Tourism Economic Development and Tourism casual staff NS $ 28,000 $28,000
12 Finance Building review of seniors housing units and future options NP $ 40,000 $40,000
13 Operations Implementation of actions identified in Gisborne Botanical Gardens masterplan CP 26,000$ $26,000
14 Organisational development Risk & OH&S compliance officer - additional hours SL $ 16,640 $16,640
15 Statutory Planning Additional statutory planning resourcing NS $ 82,000 $82,000
16 Statutory Planning Planning administration position NS $ 65,000 $65,000
17 Strategic Planning & Environment Renewable energy assessment NP $ 25,000 $25,000
18 Strategic Planning & Environment Romsey structure plan review CP $ 100,000 $ 130,000 $30,000
19 Strategic Planning & Environment Chilean needle-grass weed control SL $ 15,000 $15,000
20 Strategic Planning & Environment Bushlands reserve officer NS $ 89,200 $89,200
21 Strategic Planning & Environment Landcare network partnership SL $ 20,000 $20,000
22 Strategic Planning & Environment Community climate change action planning - pilot NP $ 18,000 $18,000
23 Recreation & Sport Community engagement and advocacy plan (Macedon Ranges Sports Precinct) NP $ 20,000 $20,000
TOTAL MRSC $100,000 $957,340 $857,340
* Category : Council Plan Action (CP), New Project (NP), New staff position (NS) and Service level variation (SL).
Appendix A1 - Summary of 2018/19 New Initiatives
Budget Report 2018/19 adopted by Council 13 June 2018 Page 61
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
General 1 Cake Stall Hire Council & Customer Service NS 11.45$
Photocopying - Private per copy:
2 A4 (per side) Council & Customer Service NS 0.80$
3 A3 (per side) Council & Customer Service NS 1.10$
4 Colour (per side) Council & Customer Service NS 5.50$
Photocopying - Service Clubs per copy:
5 A4 (per side) Council & Customer Service NS 0.60$
6 A3 (per side) Council & Customer Service NS 0.90$
7 Colour (per side) Council & Customer Service NS 3.80$
8 FOI Application Fee Council & Customer Service S 27.90$
Activities on Roads ( Not for Profit )
9 Activities on Roads ( Sporting ) Engineering Planning NS 167.10$
Activities on Roads ( Commercial )
10 Activities on Roads Engineering Planning NS 626.50$
Woodend Community HubHall Hire (Category 4 HH)
11 Not for Profit - Full Day (8hrs) Council & Customer Service NS 216.00$
12 Not for Profit - Hourly Council & Customer Service NS 39.00$
13 Commercial - Full Day (8hrs) Council & Customer Service NS 308.00$
14 Commercial - Hourly Council & Customer Service NS 55.00$
Multipurpose Room (Category 2 MP)
15 Not for Profit - Full Day (8hrs) Council & Customer Service NS 157.00$
16 Not for Profit - Hourly Council & Customer Service NS 28.00$
17 Commercial - Full Day (8hrs) Council & Customer Service NS 224.00$
18 Commercial - Hourly Council & Customer Service NS 40.00$
Hall and Multipurpose Room
19 Not for Profit - Full Day (8hrs) Council & Customer Service NS 263.00$
20 Not for Profit - Hourly Council & Customer Service NS 47.00$
21 Commercial - Full Day (8hrs) Council & Customer Service NS 375.00$
22 Commercial - Hourly Council & Customer Service NS 67.00$
Romsey HubMt William Room
23 Not for Profit - Full Day (8hrs) Council & Customer Service NS 118.00$
24 Not for Profit - Hourly Council & Customer Service NS 21.00$
25 Commercial - Full Day (8hrs) Council & Customer Service NS 168.00$
26 Commercial - Hourly Council & Customer Service NS 30.00$
Monegeetta Room
27 Not for Profit - Full Day (8hrs) Council & Customer Service NS 98.00$
28 Not for Profit - Hourly Council & Customer Service NS 18.00$
29 Commercial - Full Day (8hrs) Council & Customer Service NS 140.00$
30 Commercial - Hourly Council & Customer Service NS 25.00$
Mt William Room & Monegeetta Room Combined
31 Not for Profit - Full Day (8hrs) Council & Customer Service NS 151.00$
32 Not for Profit - Hourly Council & Customer Service NS 27.00$
33 Commercial - Full Day (8hrs) Council & Customer Service NS 216.00$
34 Commercial - Hourly Council & Customer Service NS 38.50$
Small meeting room
35 Not for Profit - Full Day (8hrs) Council & Customer Service NS 78.00$
36 Not for Profit - Hourly Council & Customer Service NS 14.00$
37 Commercial - Full Day (8hrs) Council & Customer Service NS 112.00$
38 Commercial - Hourly Council & Customer Service NS 20.00$
Note - there is some availability of free meeting room hire for Not for
Profit Groups (see details below after line 551)
Budget Report 2018/19 adopted by Council 13 June 2018 Page 62
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Residential Permits
39Permit to enter a building site by means of a motor vehicle having a
gross weight exceeding two tonnes. Operations NS 464.80$
40 Permit to occupy a road for works Operations NS 464.80$
41 Permit to install/connect to stormwater drain Operations NS 344.70$
42 Permit to alter or open the road (including Vehicle Crossing) Operations NS 344.70$
43Permit to access a building site from a point other than a vehicle
crossingOperations NS 464.80$
44 Temporary Storage of material Operations NS 464.80$
Rural Permits
45Permit to enter a building site by means of a motor vehicle having a
gross weight exceeding two tonnes (Vehicle Crossing).Operations NS 114.85$
46 Permit to occupy a road for works Operations NS 114.85$
47 Permit to install/connect to stormwater drain Operations NS 114.85$
48 Permit to alter or open road (including Driveway Construction) Operations NS 114.85$
49Permit to access a building site from a point other than a vehicle
crossingOperations NS 114.85$
50 Temporary Storage of material Operations NS 114.85$
51 Legal Point of Discharge Engineering Planning S 141.18$
Recycling Materials - Commercial52 Cardboard Paper Commercial Quantities Per m3 Operations NS 19.85$
53 Ute/Station Wagon Per m3 Operations NS 19.85$
54 Trailer (6x4Single) Per m3 Operations NS 19.85$
55 Heaped trailer(6x4) Per m3 Operations NS 19.85$
56 Trailer (10x6 single) Per m3 Operations NS 19.85$
57 Heaped Trailer (10x6) Per m3 Operations NS 19.85$
58 Per cubic metre Operations NS 19.85$
59 Gas Bottles - Small Operations NS 6.65$
60 Gas Bottles - Large Operations NS 8.70$
61 Mattress - all sizes Operations NS 26.55$
General Waste62 Per Bag (120 litres) Operations NS 6.65$
63 Drum (200 litres) Operations NS 14.80$
64 Wheelie Bin (240 litres) Operations NS 14.80$
65 Small Boot Operations NS 16.85$
66 Small Ute/Station Wagon Operations NS 31.15$
67 Small Tray Ute Operations NS 49.00$
68 Trailer (6x4x1 foot) Operations NS 31.70$
69 Heaped trailer(6x4x2 foot) Operations NS 63.35$
70 Vehicle/Trailer (6x4x3 foot) Operations NS 95.00$
71 Vehicle/Trailer (6x4x4 foot) Operations NS 126.70$
72 Vehicle/Trailer (8x5x1 foot) Operations NS 59.30$
73 Vehicle/Trailer (8x5x2 foot) Operations NS 118.55$
74 Vehicle/Trailer (8x5x3 foot) Operations NS 177.85$
75 Vehicle/Trailer (8x5x4 foot) Operations NS 237.10$
76 Vehicle/Trailer (10x6x1 foot) Operations NS 77.65$
77 Vehicle/Trailer (10x6x2 foot) Operations NS 155.35$
78 Vehicle/Trailer (10x6x3 foot) Operations NS 233.00$
79 Vehicle/Trailer (10x6x4 foot) Operations NS 310.70$
80 Vehicle/Trailer (12x7x1 foot) Operations NS 104.25$
81 Vehicle/Trailer (12x7x2 foot) Operations NS 208.50$
82 Vehicle/Trailer (12x7x3 foot) Operations NS 312.75$
83 Vehicle/Trailer (12x7x4 foot) Operations NS 417.00$
84 Engine Oil over 20 litres- per litre Operations NS 0.60$
Green Waste - Commercial (non residential quantities)85 Per Bag Operations NS 6.00$
86 Drum (200 litres) Operations NS 12.80$
87 Wheelie Bin (240 litres) Operations NS 13.30$
88 Small Boot Operations NS 16.85$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 63
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
89 Small Tray Ute Operations NS 35.75$
90 Small Ute/Station Wagon Operations NS 28.60$
91 Trailer (6x4x1 foot) Operations NS 28.60$
92 Heaped trailer(6x4x2 foot) Operations NS 57.25$
93 Vehicle/Trailer (6x4x3 foot) Operations NS 85.85$
94 Vehicle/Trailer (6x4x4 foot) Operations NS 114.45$
95 Vehicle/Trailer (8x5x1 foot) Operations NS 49.00$
96 Vehicle/Trailer (8x5x2 foot) Operations NS 98.10$
97 Vehicle/Trailer (8x5x3 foot) Operations NS 147.15$
98 Vehicle/Trailer (8x5x4 foot) Operations NS 196.20$
99 Vehicle/Trailer (10x6x1 foot) Operations NS 68.45$
100 Vehicle/Trailer (10x6x2 foot) Operations NS 136.95$
101 Vehicle/Trailer (10x6x3 foot) Operations NS 205.40$
102 Vehicle/Trailer (10x6x4 foot) Operations NS 273.90$
103 Vehicle/Trailer (12x7x1 foot) Operations NS 94.00$
104 Vehicle/Trailer (12x7x2 foot) Operations NS 188.00$
105 Vehicle/Trailer (12x7x3 foot) Operations NS 282.05$
106 Vehicle/Trailer (12x7x4 foot) Operations NS 376.10$
Green Waste - (residential quantities)107 Per Bag Operations NS -$
108 Drum (200 litres) Operations NS -$
109 Wheelie Bin (240 litres) Operations NS -$
110 Small Boot Operations NS -$
111 Small Tray Ute Operations NS -$
112 Small Ute/Station Wagon Operations NS -$
113 Trailer (6x4x1) Operations NS -$
114 Heaped trailer(6x4x2) Operations NS -$
115 Vehicle/Trailer (6x4x3) Operations NS -$
116 Vehicle/Trailer (6x4x4) Operations NS -$
117 Vehicle/Trailer (8x5x1) Operations NS -$
118 Vehicle/Trailer (8x5x2) Operations NS -$
119 Vehicle/Trailer (8x5x3) Operations NS -$
120 Vehicle/Trailer (8x5x4) Operations NS -$
121 Vehicle/Trailer (10x6x1) Operations NS -$
122 Vehicle/Trailer (10x6x2) Operations NS -$
123 Vehicle/Trailer (10x6x3) Operations NS -$
124 Vehicle/Trailer (10x6x4) Operations NS -$
125 Vehicle/Trailer (12x7x1) Operations NS -$
126 Vehicle/Trailer (12x7x2) Operations NS -$
127 Vehicle/Trailer (12x7x3) Operations NS -$
128 Vehicle/Trailer (12x7x4) Operations NS -$
Tyres129 Car Operations NS 8.40$
130 Car tyre with rim attached Operations NS 12.25$
131 Light Truck Operations NS 21.45$
132 Truck Operations NS 37.80$
133 Tractor Operations NS 200.30$
eWaste134 e-Waste - Computers/laptops Operations NS -$
135 e-Waste - TV/dvd Operations NS -$
136 e-Waste - refrigerators Operations NS -$
137 e-Waste - others Operations NS -$
Mulch Sales138 Delivered within Macedon Ranges Shire 6m3 loads Operations NS 199.30$
139 Delivered within Macedon Ranges Shire 10m3 loads Operations NS 292.30$
140 Per Cubic metre loaded by Council Operations NS 28.60$
141 Self service - per trailer load Operations NS 10.20$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 64
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Gravel Pit Operations142 Crushed per tonne (external) Operations NS 19.85$
143 Crushed per tonne (internal) Operations NS 10.40$
144 Uncrushed per tonne (external) Operations NS 12.55$
145 Uncrushed per tonne (Internal) Operations NS 6.75$
146 Clay Fill per tonne Operations NS 2.70$
Community Buses147 Non Community Group Booking per day Operations NS 52.00$
148 Non Community Group km rate Operations NS 1.25$
149 Non Community Group E-Tag Operations NS 14.90$
150 Community Group Booking Operations NS 18.40$
151 Community Group km rate Operations NS 1.10$
152 Community Group E-Tag Operations NS 14.60$
153 Internal Group Booking Fee Operations NS 16.00$
154 Internal Group Km rate Operations NS 1.00$
155 Bond Social Functions Operations NS 345.00$
Saleyards156 Lambs/Sheep - per head Operations NS 1.30$
157 Store Sheep - per head Operations NS 0.90$
158 Goats - per head Operations NS 1.90$
159 Fat Cattle - per head Operations NS 12.00$
160 Cow/calf - per head Operations NS 13.80$
161 Bulls - per head Operations NS 16.85$
162 B/Calf - per head Operations NS 4.20$
163 Store Cattle - per head Operations NS 11.95$
164 Truck wash Fees per minute Operations NS 1.35$
165 Horses - per head Operations NS 36.80$
166 Agents fees cattle Operations NS 0.60%
167 Agents fees sheep and goats Operations NS 0.60%
168 Agent fees horses Operations NS 0.60%
169 NLIS Buyer Fee Operations NS 2.65$
170 NLIS Tag Fee (New fee in budget line, but currently charging agents) Operations NS 26.15$
171 Saddlery - per sale event Operations NS 417.80$
172 Private Weighing of cattle Operations NS 5.20$
173 Private use of saleyards Operations NS $70.00/hour
174 Standpipe fees per mega litre (1,000 litres) Operations NS 3.70$
Health175 Public Health & Wellbeing Act Registration - New Business Health NS 262.00$
176 Public Health & Wellbeing Act Premises Renewal of Registrations Health NS 188.00$
177Public Health & Wellbeing Act Premises Registrations - Late fee after
31 DecemberHealth NS 105.00$
178 Public Health & Wellbeing Act Premises Transfer fee Health NS 94.00$
179 Septic Tank - New Application Health NS 657.00$
180 Septic Tank - Alteration to existing Health NS 463.00$
181 Septic Tank - Amend permit Health NS 136.00$
182 Septic Tank - minor alterations Health NS 200.00$
183 Septic Tank - Search Fee post 2000 Health NS
184 Septic Tank - Search Fee pre 2000 Health NS
185 Septic Tank - Search Fee Health NS 130.00$
186 Septic Tank - Fees for inspection Health NS 168.00$
187 Food Act Premises Renewal Fees Class 1 Health NS 460.00$
188 Food Act Premises Registration- New Bus Class 1 Health NS 606.00$
189Food Act Premises Renewal Fees Class 1 - Late Fee after 31
DecemberHealth NS 105.00$
190 Food Act Premises Transfer fee Class 1 Health NS 230.00$
191 Food Act Premises Renewal Fees Class 2 Health NS 460.00$
192 Food Act Premises Registration - New Business Class 2 Health NS 606.00$
193 Food Act Premises Renewal Fees Class 2 - late fee after 31 Health NS 106.00$
194 Food Act Premise Transfer fee Class 2 Health NS 230.00$
Food Act Premise Transfer fee Class 3 Health NS 115.00$
195 Food Act Premises Renewal Fees Class 3 Health NS 230.00$
196 Food Act Premises Registration - New Business Class 3 Health NS 376.00$
197Food Act Premises Renewal Fees Class 3 - Late fee after 31
DecemberHealth NS 105.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 65
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
198 Food Act Seasonal Sporting Club New and Renewal fee Class 2 & 3 Health NS 105.00$
199 Fees for Inspection requested by purchaser/solicitor Health NS 210.00$
200 Food Act Street Trader Temporary food premises fees Health NS 105.00$
201Caravan Park site - 3 year registration and renewal fee - Total number
of sites not exceeding 25 (other than camp sites)Health S 170.00$
202Caravan Park site - 3 year registration and renewal fee - Total number
of sites exceeding 25 but not exceeding 50 (other than camp sites)Health S 340.00$
203Caravan Park site - 3 year registration and renewal fee - Total number
of sites exceeding 50 but not exceeding 100 (other than camp sites)Health S 680.00$
Community Safety204 Fire Hazard re inspection Fee Community Safety NS 175.00$
205 Animal Business re inspection fee (compliance re-check) Community Safety NS 250.00$
206Domestic Animal Business re inspection fee (non-compliance re-
inspection fee 2nd and subsequent re-inspections - per visit fee) Community SafetyNS
500.00$
207 Vic Roads Livestock Call Out Fee Community Safety NS 573.00$
208 After-hours Officer attendance fee Community Safety NS 77.00$
209 Additional officer attendance fee Community Safety NS 77.00$
210 Cat Cage Hire Fees (per weekly hire) Community Safety NS 10.00$
211 Animal Fines (Unregistered) Community Safety S 294.00$
212 Animal Fines (Wandering Day) Community Safety S 221.00$
213 Animal Fines (Wandering Night) Community Safety S 294.00$
214 Animal Fines (Unregistered - Wearing Tag) Community Safety S 74.00$
215 Animal Fines (Not wearing Tag) Community Safety S 74.00$
216 Replacement Tag and transfer from other Council areas Community Safety NS 7.50$
217 Cat Registrations - (complete) Full Community Safety NS 114.00$
218 Cat Registrations - (complete) Concession Community Safety NS 57.00$
219 Cat Registrations - (desexed/microchip/etc) Community Safety NS 40.00$
220 Cat Registrations - (desexed/microchip/etc) Concession Community Safety NS 21.00$
221 Cat Registration - Over 10 Years Community Safety NS 40.00$
222 Cat Registration - Over 10 Years - Concession Community Safety NS 21.00$
223 Cat Registration - Initial registration for adopted cat from shelter Community Safety NS FREE
224 Cat Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year
225 Dog Registrations - (complete) Full Community Safety NS 139.00$
226 Dog Registrations - (complete) Pensioner Community Safety NS 70.00$
227 Dog Registrations - (desexed/micro chipped/etc) Full Community Safety NS 47.00$
228 Dog Registrations - (desexed/micro chipped/etc) Concession Community Safety NS 24.00$
229 Dog Registration - Over 10 Years Community Safety NS 47.00$
230 Dog Registration - Over 10 Years - Concession Community Safety NS 24.00$
231 Dog Registration - Working Dog category only Community Safety NS 47.00$
232 Dog Registration - Working Dog Concession only Community Safety NS 24.00$
233 Dog Registration - Assistance Dogs (Guide, Hearing) Community Safety NS FREE
234 Dog Registration - Initial registration for adopted dog from shelter Community Safety NS 13.00$
235 Dog Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year
236 Animal Registration Renewal - Late fee Community safety NS 10.00$
237 Impound Release Fee - Dogs/Cats Community Safety NS 77.00$
238 Pound reclaim fee - dogs Community Safety NS 330.00$
239 Pound reclaim fee - cats Community Safety NS 100.00$
240 Pound Release Fees subsequent days Community Safety NS 10.00$
241Impound Release Fee - Dogs/Cats - subsequent impoundment within
6 months of initial impoundmentCommunity Safety NS 125.00$
242 Seized dog daily care fee Community Safety NS 45.00$
243 Microchipping Fee - Impounded Animals Community Safety NS 61.00$
244 Dog Registration Declared Dangerous Community Safety NS 500.00$
245 Dog Registration Declared Menacing Community Safety NS 500.00$
246 Dog Registration Restricted Breed Community Safety NS 500.00$
247 Dog Registration Concession (not dangerous) Community Safety NS 250.00$
248 Dog Registration - Guard Dog Community Safety NS 138.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 66
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
249 EPA Litter Fines Community Safety S 294.00$
250 Normal Local Laws Fines Community Safety S 200.00$
251Local Law Busking Fee (over 18yrs age)
Community SafetyNS
31.00$
252 Local Laws Fees - General Permit Community Safety NS 147.00$
253Local Laws Fees - General Permit
(charitable / not-for-profit one-off activity)Community Safety
NS-$
254 Local Laws Fees - Permit to burn Community Safety NS FREE
255 Local Laws Fees - Additional Animal Permit (Domestic) Community Safety NS 94.00$
256 Local Laws Fees - Additional Animal Permit (Commercial) Community Safety NS 153.30$
257
Local Laws Fees - Additional Animal Permit - Annual Fee (large-scale
/ commercial - more than 10 dogs/cats) - separate DAB and planning
fees may also apply
Community Safety NS 255.50$
258 Local Laws Fees - Keeping of Animal Permit - Livestock Community Safety NS 94.00$
259 Local Laws Fees - Outdoor Eating Permit up to 8 tables Community Safety NS 155.00$
260 Local Laws Fees - Display Stand/Goods Per Application Community Safety NS 82.00$
261 Parking Fines, Exceed Time Limit etc. Community Safety NS 79.70$
262 Parking Fines, Double Parked, Fire Hydrant, Driveway etc. Community Safety S 91.00$
263 Parking Fines, School Crossing, Disabled zone etc. Community Safety S 91.00$
264 A frames Community Safety NS 82.00$
265 Skip Bin Permit Community Safety NS 82.00$
266Bull/Stallion Impound Release Fee (per head)(excludes transport
costs)Community Safety NS 171.00$
267Other Large Livestock Impound Release Fee (per head)(excludes
transport)(horse/cattle)Community Safety NS 103.00$
268Livestock Impound Release Fee (per head)(excludes transport
costs)(sheep/goat/alpaca/pig)Community Safety NS 50.00$
269Small Livestock Impound Release Fee (per head)
(rabbit/ferret/chicken)Community Safety NS 24.00$
270 Livestock Impounded Fee - Per Day Cattle/Horses Community Safety NS 44.00$
271 Livestock Impounded Fee - Per Day Sheep/Goats Community Safety NS 22.00$
272 Owner handover of Dog or Cat (S.33A) Community Safety NS 77.00$
273 Animal Information Fee (Section 18) Charged at rate of FOI request Community Safety S 27.90$
274 General Items Impound Fee (excludes all transport costs) Community Safety NS 81.00$
275 Vehicle Impound Release Fee (excludes transport costs) Community Safety NS 200.00$
276 Vehicle Impound Daily Fee after owner notified Community Safety NS 17.00$
277 Transport costs Community Safety NS At cost
278Local Law Permit / Domestic Animal Business Registration - late
renewal fee (30+ days overdue)Community Safety NS 15.00$
279Domestic Animal Business Registration - Boarding, Pound, Shelter,
Training Establishments (1 type)Community Safety NS 285.00$
280
Domestic Animal Business Registration - Boarding, Pound, Shelter,
Training Establishments (add-on DAB types - fee per each additional
business type)
Community Safety NS 50.00$
281Domestic Animal Business Registration - Breeding - up to 5 fertile
female dogs / cats Community Safety NS 250.00$
282Domestic Animal Business Registration - Breeding - 6 to 10 fertile
female dogs / catsCommunity Safety NS 350.00$
283Domestic Animal Business Registration - Breeding - 11 to 50 fertile
female dogs / catsCommunity Safety NS 750.00$
284Domestic Animal Business Registration - Breeding - over 50 fertile
female dogs / catsCommunity Safety NS 1,000.00$
Home and Community Care285 Home Care Single - Hrly Rate (Low) Community Support NS 8.40$
286 Home Care Single - Hrly Rate (Medium) Community Support NS 14.50$
287 Home Care Single - Hrly Rate (High) Community Support NS 24.00$
288 Personal Care - Hrly Rate (Low) Community Support NS 5.50$
289 Personal Care - Hrly Rate (Medium) Community Support NS 9.20$
290 Personal Care - Hrly Rate (High) Community Support NS 12.10$
291 Respite Care - Hrly Rate (Low) Community Support NS 3.90$
292 Respite Care - Hrly Rate (Medium) Community Support NS 5.85$
293 Respite Care - Hrly Rate (High) Community Support NS 11.90$
The Statutory charges administered by Local Laws listed are the regularly charged charges and fines. For a full list of Statutory fees and
fines please see Department of Justice website for calculated penalties. Where there is a $ range for a penalty Council charges the
highest amount.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 67
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
294 Delivered Meals (Low) Community Support NS 10.40$
295 Delivered Meals (Medium) Community Support NS 11.45$
296 Delivered Meals (High) Community Support NS 14.10$
297 Social Support Donations - (Transport within Shire) Community Support NS 10.20$
298 Social Support Donations - (Transport to 100km) Community Support NS 26.15$
299 Social Support Donations - (Transport to Melb/Bendigo) Community Support NS 42.80$
300 Home care - After Hours Community Support NS 88.80$
301 Home care - Public Holidays Community Support NS 101.80$
302 Personal care - core Community Support NS 61.65$
303 Personal care - After Hours Community Support NS 96.35$
304 Personal care - Public Holidays Community Support NS 107.10$
305 Respite care - core Community Support NS 61.00$
306 Respite care - After Hours Community Support NS 91.05$
307 Respite care - Public Holidays Community Support NS 107.60$
308 Private Business - Delivered Meals Community Support NS 25.05$
309 Full cost travel per km Community Support NS 1.45$
310 Home maintenance (non-trades) Low Community Support NS 12.15$
311 Home maintenance (non-trades) Medium Community Support NS 14.55$
312 Home maintenance (non-trades) High Community Support NS 21.00$
313 Home maintenance (working at height) Community Support NS 48.50$
314 4 year old Kindergartens per term 15 hours Family & Children's Services NS 369.25$
315 4 year old kindergartens per term 15 hrs (Twins) Family & Children's Services NS 557.00$
316 Pre Kindergarten per term - 2.5 hrs per week Family & Children's Services NS 235.05$
317 Preschool enrolment application fee - non-refundable Family & Children's Services NS 29.65$
318Preschool enrolment application fee - non-refundable - health care
holdersFamily & Children's Services NS -$
319 Freeza Events Community Development NS 10.20$
320Youth Mental Health First Aid Training - Residents & Schools within
the ShireCommunity Development NS 35.75$
321 Youth Mental Health First Aid Training - Non-residents Community Development NS 178.85$
322Youth Mental Health First Aid Training - Organisations outside the
ShireCommunity Development NS 229.95$
Cultural Development equipment fees for hall hire-in and community events
Kyneton Town Hall323 Hire for first 3 hours (Commercial) Cultural Development NS 1,329.00$
324 Additional hour hire (Commercial) Cultural Development NS 72.00$
325Performance Large Groups per hour (above 50 occupants) min 4
hours Not For ProfitCultural Development NS 174.00$
326 Hourly Rehearsal Large Groups (above 50 occupants) Not For Profit Cultural Development NS 133.00$
327Hourly Rehearsal Small Groups (less than 50 occupants) min 4
hours Not For ProfitCultural Development NS 102.50$
328Richardson Room Not For Profit (In addition to hiring the Kyneton
Town Hall)Cultural Development NS 79.00$
329 Balcony Not For Profit (When Hiring the Kyneton Town Hall) Cultural Development NS 79.00$
330Kitchen Facilities Hire Not For Profit (When Hiring the Kyneton Town
Hall)Cultural Development NS 153.50$
331Dressing Rooms Not For Profit - per Room (When Hiring the Kyneton
Town Hall)Cultural Development NS 37.50$
332 Kitchen Facilities Hire Cultural Development NS 347.50$
333 Venue/Technical Supervisor Cultural Development NS 68.00$
334 Ticketing / booking fee per ticket (Commercial) Cultural Development NS 2.70$
335 Ticketing / booking fee per ticket (Not for profit/Community) Cultural Development NS 2.00$
336 Ticketing / booking fee per complimentary ticket (max 10) Cultural Development NS 1.00$
337 Administration fee (of gross total ticket sales) Cultural Development NS 3.5%
338 Postage fee (optional) per transaction Cultural Development NS 3.00$
Red Brick Building339 Hourly Rate (Commercial) Cultural Development NS 27.00$
340 Daily Rate (Commercial) Cultural Development NS 151.00$
341 Hourly Rate (Not For Profit) Cultural Development NS 18.90$
342 Daily Rate (Not For Profit) Cultural Development NS 106.00$
Family & Children's Services - fees effective for period 1 January 2019 to
See General Meeting Rooms & Halls Section for these types of facilities at this centre.
Budget Report 2018/19 adopted by Council 13 June 2018 Page 68
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Bluestone Theatre343 Daily Rate - Rehearsals / Set up (Commercial) Cultural Development NS 224.00$
344 Performance (Commercial) Cultural Development NS 255.50$
345 Daily Rate - Rehearsals / Set up (Not for Profit) Cultural Development NS 156.80$
346 Performance (Not for profit) Cultural Development NS 179.00$
347 Stage Only - set storage (Commercial) Cultural Development NS 102.50$
348 Auditorium Only (Commercial) Cultural Development NS 153.50$
349 Stage Only (Not For Profit) Cultural Development NS 72.00$
350 Auditorium Only (Not For Profit) Cultural Development NS 107.00$
351 Hourly (Commercial) Cultural Development NS 40.00$
352 Hourly (Not For Profit) Cultural Development NS 28.00$
353 Blue Stone Theatre remove / reinstate seating bank Cultural Development NS 307.00$
Museum354 Adults Cultural Development NS 5.00$
355 Pension/Student (Under 5 years free) Cultural Development NS 3.00$
356 Education/Schools program per student Cultural Development NS 2.50$
357 Family Cultural Development NS 10.00$
358 Group Booking with activities (per person) Cultural Development NS 5.00$
359 Bus rate within Macedon Ranges and up to 50 visitors Cultural Development NS 128.00$
360 Bus rate schools Cultural Development NS 138.00$
361 Bus rate adults Cultural Development NS 230.00$
Kyneton Mechanics Institute Theatre362 Kyneton Mechanics Institute THEATRE commercial EVENT rate Cultural Development NS 287.00$
363 Kyneton Mechanics Institute THEATRE Not For Profit EVENT rate Cultural Development NS 201.00$
364 Event Bond Cultural Development NS 1,000.00$
Kyneton Mechanics Institute Large Meeting Room /Studio
365Kyneton Mechanics Institute SUPPER ROOM regular user hourly
rateCultural Development NS 23.00$
366 Kyneton Mechanics Institute SUPPER ROOM casual hourly rate Cultural Development NS 28.50$
Kyneton Mechanics Institute Small Meeting Rooms
367Kyneton Mechanics Small Meeting Room / Studio per Hour Not For
ProfitCultural Development NS 14.00$
368 Kyneton Mechanics Small Meeting Room / Studio per Hour Cultural Development NS 20.00$
Kyneton Mechanics Institute - Daily Room/Hall ChargesSmall Meeting Rooms
369Kyneton Mechanics Small Meeting Room / Studio per day Not For
ProfitCultural Development NS 99.00$
370 Kyneton Mechanics Small Meeting Room / Studio per day Cultural Development NS 141.00$
Large Meeting Rooms
371Kyneton Mechanics Large Meeting Room / Studio per day Not For
ProfitCultural Development NS 113.00$
372 Kyneton Mechanics Large Meeting Room / Studio per day Cultural Development NS 162.00$
Sound Equipment Commercial
373 Portable PA System - per Day, including; Cultural Development NS 175.00$
Yamaha 10ch mixer/Amp
2 x JBL Eon 10/2 pass spkrs w/ stands
2 x Microphones w/ stands
374 Portable PA System - per additional Day Cultural Development NS 84.00$
Not for Profit Community Events
375 Portable PA System - per Day, including; Cultural Development NS 89.00$
Yamaha 10ch mixer/Amp
2 x JBL Eon 10/2 pass spkrs w/ stands
2 x Microphones w/ stands
376 Portable PA System - per additional Day Cultural Development NS 47.00$
Lighting Equipment Not For Profit Community Events
377Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up
stands Cultural Development NS 134.00$
378Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up
stands Add DayCultural Development NS 67.00$
379 Portable Lighting Rig 8 X LED Pars and Push Up Stands Cultural Development NS 134.00$
380 Portable Lighting Rig 8 X LED Pars and Push Up Stands Add Day Cultural Development NS 67.00$
381Event Trailer Including Delivery and Pick Up (Office Hours Only / Max
travel distance 40 km each way)Cultural Development NS 600.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 69
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Recreation Reserve User Contributions and Fees
382Sporting Club annual user contribution (proportioned across all clubs
and groups)Recreation & Leisure NS 32,392.00$
383 Casual Hire of Grounds - Community Group Recreation & Leisure NS 55.00$
384 Casual Hire of Grounds - Commercial Group - less than 150 people Recreation & Leisure NS 388.00$
385Casual Hire of Grounds - Commercial Group - more than 150 people
but less than 600Recreation & Leisure NS 767.00$
386 Casual Hire of Grounds - Large Scale Events - more than 600 people Recreation & Leisure NS 1,124.00$
387 Weddings Service/Photography in Council Reserves inc. Botanical
Gardens - ResidentsRecreation & Leisure NS 82.00$
388Weddings Service/Photography in Council Reserves inc. Botanical
Gardens - Non ResidentsRecreation & Leisure NS 164.00$
389 Casual Hire of Grounds - Non Local Schools Recreation & Leisure NS 153.00$
Hanging Rock Reserve User Fees390 Admission Car Recreation & Leisure NS 10.00$
391 Admission Coach * Recreation & Leisure NS 50.00$
392 Admission Minibus * Recreation & Leisure NS 20.00$
393 Admission Motorbike Recreation & Leisure NS 10.00$
394 Admission Person not in car or bus Recreation & Leisure NS 4.00$
* Local School & Charity Groups - 20% discount Recreation & Leisure
Hanging Rock Reserve Site Fees Non Commercial
395 Petanque Shelter Recreation & Leisure NS 131.00$
396 South West & South East BBQ Sites Recreation & Leisure NS 84.00$
397 BBQ's - 2 Plates Recreation & Leisure NS 84.00$
398 East Paddock Shelter A - booking fee only - day time Recreation & Leisure NS 183.00$
399 East Paddock Shelter A - booking fee including 30 cars - day time Recreation & Leisure NS 494.00$
400 East Paddock Shelter B - booking fee only - day time Recreation & Leisure NS 104.00$
401 East Paddock Shelter B - booking fee including 30 cars - day time Recreation & Leisure NS 415.00$
402 East Paddock Shelters - after hours - add to above daily booking fee Recreation & Leisure NS 261.00$
403 Cricket Oval (Exclusive Use) Recreation & Leisure NS 230.00$
Hanging Rock Reserve Site Fees Commercial404 Site reservation fee plus normal entry charge (negotiable) Recreation & Leisure NS 336.00$
Hanging Rock Reserve 405 Annual Pass Recreation & Leisure NS 70.00$
406 Farm Stay - Annual Pass Recreation & Leisure NS 80.00$
407 1/2 Day Film Crew + Bond determined by Management. Fee may be
negotiated.
Recreation & Leisure NS 932.00$
408 Full Day Film Crew + Bond determined by Management. Fee may be
negotiated.
Recreation & Leisure NS 1,545.00$
409 Guided Tours Minibus 1 hr (12 people) * Recreation & Leisure NS 120.00$
410 Guided Tours Coach 1 hr (40 people) * Recreation & Leisure NS 169.00$
411 Nightwalks Adults Recreation & Leisure NS 24.00$
412 Nightwalks Children (per child) Recreation & Leisure NS 12.00$
413 Nightwalks Family (2 Adults & 2 Children) Recreation & Leisure NS 60.00$
414 Silver Service Tour per person for conferences etc. Recreation & Leisure NS 19.00$
415 Wedding Service & Photographs held at H'Rock Recreation & Leisure NS 460.00$
* Local School & Charity Groups - 20% discount Recreation & Leisure
416 Adminstration costs associated with wedding events Recreation & Leisure NS 256.00$
417 Additional onsite meeting for weddings Recreation & Leisure NS 43.00$
Hanging Rock Film Night418 Per paying Adult Recreation & Leisure NS 25.00$
419 Per paying Child Recreation & Leisure NS 10.00$
420 Family Pass - 2 Adults, 2 Children Recreation & Leisure NS 60.00$
Hanging Rock - Other events as they occur
421Subject to negotiation and approval by Director CWB where over
$2000. Manager under $2000.Recreation & Leisure NS -$
Hanging Rock Camp Out at the Rock422 Per paying Adult Recreation & Leisure NS 23.00$
423 Per paying Child Recreation & Leisure NS 13.00$
424 Per paying Family (2 adults, 2 children) Recreation & Leisure NS 59.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 70
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Gisborne Fitness Centre and Kyneton Sports & Aquatic Centre Gym Fees425 3 Month Membership Recreation & Leisure NS 276.00$
426 6 Month Membership Recreation & Leisure NS 417.00$
427 12 Month Membership Recreation & Leisure NS 710.00$
428 Casual Visit (Includes Gym & Sauna) Recreation & Leisure NS 9.20$
429 Casual Visit Gym Concession Recreation & Leisure NS 9.20$
430 Casual Visit Gym/Swim Recreation & Leisure NS 12.90$
431 Casual Visit Gym/Swim Concession Recreation & Leisure NS 11.80$
432 Casual Visit Aerobics Recreation & Leisure NS 10.00$
433 Casual Visit Aerobics Concession Recreation & Leisure NS 10.00$
434 Casual Circuit 1/2 Hour class Recreation & Leisure NS 7.80$
435 Gym Visit 10 Pass Card Recreation & Leisure NS 82.80$
436 Gym Visit 10 Pass Card Concession Recreation & Leisure NS 82.80$
437 Teens Hour Recreation & Leisure NS 7.80$
438 Teens Hours 10 Pass Card Recreation & Leisure NS 70.20$
439 Gym Six Month Membership Direct Debit (per fortnight) Recreation & Leisure NS 35.05$
440 Gym Direct Debit Membership 10% Concession Recreation & Leisure NS 31.65$
441 Gym Direct Debit Membership 25% Concession Recreation & Leisure NS 26.25$
442 Casual Fitness Assessment Fee Recreation & Leisure NS 42.90$
443 Aerobics 10 Pass Card Recreation & Leisure NS 90.00$
444 Aerobics 10 Pass Card Concession Recreation & Leisure NS 90.00$
445 Strength Training Casual Recreation & Leisure NS 7.80$
446 Strength Training 10 Pass Card Recreation & Leisure NS 70.20$
447 Strength Training 20 Pass Card Recreation & Leisure NS 124.80$
448 Personal Training 30 min session Member Recreation & Leisure NS 41.90$
449 Personal Training 45 min session Member Recreation & Leisure NS 61.30$
450 Personal Training 10 sessions 30 min Member Recreation & Leisure NS 377.10$
451 Personal Training 10 sessions 45 min Member Recreation & Leisure NS 551.70$
Gisborne Aquatic Centre and Kyneton Sports & Aquatic Centre Pool Fees452 Casual Swim Adult Recreation & Leisure NS 6.40$
453 Casual Swim Child Recreation & Leisure NS 5.10$
454 Casual Swim Family Recreation & Leisure NS 19.60$
455 Casual Swim Full Time Student Recreation & Leisure NS 5.10$
456 Casual Swim Pensioner Recreation & Leisure NS 5.10$
457 Casual Swim Concession Adult Recreation & Leisure NS 5.10$
458 Casual Swim Concession Child Recreation & Leisure NS 4.50$
459 Casual Swim 10 Session Adult Recreation & Leisure NS 57.60$
460 Casual Swim 10 Session Child Recreation & Leisure NS 45.90$
461 Casual Swim 25 Session Adult Swim Recreation & Leisure NS 120.00$
462 Casual Swim 25 Session Adult Concession Swim Recreation & Leisure NS 95.60$
463 Parent Supervising Toddler U5 Recreation & Leisure NS 5.10$
464 Learn to Swim School Age Recreation & Leisure NS 15.90$
465 Learn to Swim Pre School Age Recreation & Leisure NS 15.90$
466 Learn to Swim 2nd Child in Lesson Recreation & Leisure NS 15.20$
467 Learn to Swim 3rd Child in Lesson Recreation & Leisure NS 14.30$
468 LTS Re-enrolment Deposit Recreation & Leisure NS 44.00$
469 LTS Administration Fee Recreation & Leisure NS 45.00$
470 Learn to Swim Special Needs Recreation & Leisure NS 22.50$
471 Learn to Swim Private Lesson Recreation & Leisure NS 44.00$
472 Programs Aqua Exercise Recreation & Leisure NS 12.70$
473 Programs Aqua Exercise Concession Recreation & Leisure NS 11.60$
474 Programs Aqua Exercise 10 Pass Card Recreation & Leisure NS 114.30$
475 Programs Aqua Exercise Concession 10 Pass Card Recreation & Leisure NS 104.40$
476 Programs Aqua Exercise 3 Month Membership Recreation & Leisure NS 215.00$
477 Birthday Parties (per child) Recreation & Leisure NS 17.35$
478 Swim Membership 12 Months Adult Recreation & Leisure NS 460.00$
479 Swim Membership 6 Months Adult Recreation & Leisure NS 277.00$
480 Swim Membership 3 Months Adult Recreation & Leisure NS 177.00$
481 Swim Membership 12 Months Child Recreation & Leisure NS 333.00$
482 Swim Membership 6 Months Child Recreation & Leisure NS 200.00$
483 Swim Membership 3 Months Child Recreation & Leisure NS 132.00$
484 Gym & Swim 12 Months Recreation & Leisure NS 843.00$
485 Gym & Swim 6 Months Recreation & Leisure NS 504.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 71
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
486 Gym & Swim 3 Months Recreation & Leisure NS 329.00$
487 Direct Debit 6 Month Membership Gym and Swim (per fortnight) Recreation & Leisure NS 42.40$
488Direct Debit Gym and Swim Membership 10% Concession (per
fortnight)Recreation & Leisure NS 38.10$
489Direct Debit Gym and Swim Membership 25% Concession (per
fortnight)Recreation & Leisure NS 31.80$
490 Direct Debit Swim Membership (per fortnight) Recreation & Leisure NS 23.00$
491 Direct Debit Swim Membership 10% Concession (per fortnight) Recreation & Leisure NS 20.70$
492 Direct Debit Swim Membership 25% Concession (per fortnight) Recreation & Leisure NS 17.25$
493 Family Membership 12 Months Recreation & Leisure NS 996.00$
494 Family Membership 6 Months Recreation & Leisure NS 608.00$
495 Family Membership 3 Months Recreation & Leisure NS 385.00$
496 Direct Debit Family Swim Membership (per fortnight) Recreation & Leisure NS 50.70$
497Direct Debit Family Swim Membership 10% Concession (per
fortnight)Recreation & Leisure NS 45.60$
498Direct Debit Family Swim Membership 25% Concession (per
fortnight)Recreation & Leisure NS 38.00$
499 Swimming Lesson Ratio 1:6 per lesson per student Recreation & Leisure NS 9.30$
500 Swim Lesson Ratio 1:10 per lesson per student Recreation & Leisure NS 8.10$
501 Full Centre Hire (other group) per hour Recreation & Leisure NS 222.80$
502 Full Centre Hire (other group) - half day Recreation & Leisure NS 678.60$
503 Full Centre Hire (community group) per hour Recreation & Leisure NS 166.60$
504 Full Centre Hire (community group) half day Recreation & Leisure NS 592.75$
505 25m & teaching pools one hour (other group) Recreation & Leisure NS 167.60$
506 25m & teaching pools half day (other group) Recreation & Leisure NS 600.95$
507 25m & teaching pools one hour (school group) Recreation & Leisure NS 136.95$
508 25m Carnival Hire per hour Recreation & Leisure NS 114.45$
509 25m Carnival Student Entry Fee Recreation & Leisure NS 2.50$
510 25m & teaching pools half day (school group) Recreation & Leisure NS 512.00$
511 25m Pool Lane hire per hour Recreation & Leisure NS 56.00$
512 25m Pool Lane hire per hour (Off Peak) Recreation & Leisure NS 45.00$
513 25m Pool Lane hire per half hour Recreation & Leisure NS 32.40$
514 25m Pool Lane hire per half hour (Off Peak) Recreation & Leisure NS 25.55$
515 LTS Pool per hour Recreation & Leisure NS 29.15$
516 LTS Pool Lane 3rd lane half hour Recreation & Leisure NS 15.65$
517 WWE Pool per hour Recreation & Leisure NS 41.20$
518 WWE Pool per half hour Recreation & Leisure NS 26.65$
519 Extra staff member per hour Recreation & Leisure NS 46.50$
Outdoor Pools520 Casual Swim Adult Recreation & Leisure NS 5.50$
521 Casual Swim Child Recreation & Leisure NS 3.90$
522 Casual Swim Full Time Student Recreation & Leisure NS 3.90$
523 Casual Swim Pensioner Recreation & Leisure NS 3.90$
524 Parent Supervising Child U5 Recreation & Leisure NS 3.90$
525 Family Swim pass Recreation & Leisure NS 16.00$
526 Season Ticket Adult Recreation & Leisure NS 108.00$
527 Season Ticket Child U18 Recreation & Leisure NS 70.00$
528 Season Ticket Family Recreation & Leisure NS 217.00$
529 Season Ticket Concession Recreation & Leisure NS 70.00$
Council offers the following discounts:
*10% Seniors Card - 25% Students, Teens, Pensioner, Carers & Corporate - 30% Pool staff kiosk/merchandise
*30% Discount to Community Groups who are fundraising for good will events
*Free use annually for each swim club to run a fundraising swimathon.
*Free use for companion card holders.
*Incentive based pricing throughout the year to encourage sales growth/member retention
Gisborne Community CentreOther
530 Office One Regular (per hour) Recreation & Leisure NS 17.50$
531 Office One Casual (per hour) Recreation & Leisure NS 20.25$
532 Storeroom One Recreation & Leisure NS 99.15$
533 PA system hire (per hour) Recreation & Leisure NS 123.00$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 72
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
See General Meeting Rooms & Halls Section below for room and
associated facility rates at these centres.
Stadium Hire (Category 1 SH)534 Social Functions (session) Recreation & Leisure NS 510.00$
535 Peak (per hour) Recreation & Leisure NS 48.00$
536 Off Peak (per hour) Recreation & Leisure NS 32.00$
537 Bond for Social Function Recreation & Leisure NS 350.00$
Other538 Kitchen/Kiosk (Day) Recreation & Leisure NS 56.50$
539 Club Rooms (Half Year / Junior) Recreation & Leisure NS 545.00$
540 Club Rooms (Year) Recreation & Leisure NS 1,060.00$
541 Amenities hire (year) Recreation & Leisure NS 312.00$
Squash Courts542 Regular Use Per Hour Recreation & Leisure NS 20.50$
543 Casual Use Per Hour Recreation & Leisure NS 23.00$
544 Junior Use Per Hour Recreation & Leisure NS 19.50$
Macedon Community Centre Stadium See General Meeting Rooms & Halls Section for these types of
facilities at this centre.
Stadium Hire (Category 1 SH)
545 Social Functions Recreation & Leisure NS 510.00$
546 Bonds Recreation & Leisure NS 350.00$
547 Peak (hour) Recreation & Leisure NS 44.00$
548 Off Peak (hour) Recreation & Leisure NS 28.50$
Other
549 Kitchen Per Day Recreation & Leisure NS 56.50$
550 Kitchen Per Day Commercial Use Recreation & Leisure NS 130.00$
551 Bond Commercial Hirer Recreation & Leisure NS 1,000.00$
GENERAL MEETING ROOMS AND HALLSSmall Meeting Room
(up to 20 people)
552 Regular Use (Hour) Recreation & Leisure NS 17.50$
553 Casual Use (Hour) Recreation & Leisure NS 20.30$
554 Social / Commercial (H)our Recreation & Leisure NS 36.60$
Applicable facilities:
Buffalo Sports Stadium - Utility Room
Romsey Rec Centre - Upstairs Utility Room
KTSAC - The Den Squash Room
Macedon Community Centre - Utility Room
Gisborne Community Centre - Meeting Rooms
Multipurpose / Small Hall
(up to approx. 100 people)
555 Regular Use per hour Recreation & Leisure NS 25.40$
556 Casual Use per hour Recreation & Leisure NS 30.00$
557 Social Functions (food & drink consumed) - evening Recreation & Leisure NS 295.00$
558 Bond Recreation & Leisure NS 350.00$
Applicable facilities:
Buffalo Sports Stadium - Rotary Room
Romsey Rec Centre - Multipurpose Room
Riddells Creek Leisure Centre - Multipurpose Rm
KTSAC - The Studio / Jack Walker Room
Macedon Community Centre - Multipurpose Rm
Gisborne Community Centre - Senior Citz Hall
Large Hall
(up to approx. 150+ people)
559 Regular Use per hour Recreation & Leisure NS 37.00$
560 Casual Use per hour Recreation & Leisure NS 41.20$
561 Social Functions (food & drink consumed) - evening Recreation & Leisure NS 395.00$
562 Commercial Event - day Recreation & Leisure NS 300.00$
563 Community Event - day Recreation & Leisure NS 260.00$
564 Bond Recreation & Leisure NS 350.00$
Applicable facilities:
Gisborne Community Centre - Mechanics Hall
Buffalo Sports Stadium / Romsey Recreation Centre / Riddells Creek
Budget Report 2018/19 adopted by Council 13 June 2018 Page 73
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Large Catering Kitchen
(capacity to cater for 100+)
565 Per Day Recreation & Leisure NS 56.50$
566 Commercial Hire per day Recreation & Leisure NS 130.00$
567 Bond Commercial Hire Recreation & Leisure NS 1,000.00$
Applicable facilities:
Gisborne Community Centre - Kitchen
** Community Meetings
Conditions:
2. Book ings must be made at least 7 days in advance.
5. The Facility manager has authority to determine eligibility.
7. Conditions subject to review after 12 months.
Planning and Building Permits568 Request for Extension to Permit - First Request Planning NS 285.00$
569 Request for Extension to Permit - Second Request Planning NS 575.00$
570 Request for Extension to Permit - Third Request Planning NS 740.00$
571 Request for amendment to permit Planning S Various572 Request to endorse amended plans Planning NS Various573 Secondary Consent Planning NS 255.00$
574 Miscellaneous Consent Planning NS 525.00$
575 Written Planning Enquiry Planning NS 135.00$
576 Request for copy of Planning Permit (number provided and file in the Planning NS 92.00$
577 Development Plan ( that does not create a road) Planning NS 525.00$
578 Development Plan ( that does create a road) Planning NS 950.00$
579 Amend a development Plan Planning NS 370.00$
580 Request for copy of Planning Permit (no number provided) Planning NS 165.00$
581 Advertising Amended S173 (maximum 10 letters) Planning NS 150.00$
582 Advertising Amended S173 (per letter after 10) Planning NS 8.00$
583 Permit - Use only Planning S 1,240.70$ 584 Permit - Single dwelling under $100,000 Planning S 592.50$ 585 Permit - Single dwelling $100,000 to $500,000 Planning S 1,212.80$ 586 Permit - Single dwelling $500,000 to $1,000,000 Planning S 1,310.40$ 587 Permit - Single dwelling $1,000,000 to $2,000,000 Planning S 1,407.90$ 588 Permit to develop land Planning S Various589 Permit - Tree Removal Planning S 188.20$ 590 Permit - Dam [under 3 Megalitres] Planning S 188.20$ 591 Permit to subdivide existing building Planning S 1,240.70$ 592 Permit to subdivide land into 2 lots Planning S 1,240.70$ 593 Permit to re-align boundary or consolidate lots Planning S 1,240.70$ 594 Permit to subdivide land into more than 2 lots Planning S 1,240.70$ 595 Permit to remove a restriction from land Planning S 1,240.70$ 596 Permit to create, vary or remove restriction Planning S Various597 Permit to create, vary or remove an easement Planning S 1,240.70$ 598 Amendment of applications Planning S 1,240.70$ 599 Amendment permits under Section 72 Planning S Various
600 Certificates of Compliance Planning S 306.70$
601 Planning Certificate Planning S 20.90$
602 Planning Certificate - Urgent Planning NS 51.10$
603 Determining if action is to the satisfaction Council /other agency Planning S 306.70$
604 House Relocation/Re-erection Building NS $1,250+(Cost of
Works*0.005)
605 Extension of time to permit for 12 months Building NS 365.00$
6. Applicable small meetings rooms are: Gisborne Community Centre - meeting room, Buffalo Sports Stadium - front
utility room, Macedon Community Centre - front utility room, Riddells Creek Leisure Centre - creche, Romsey
Recreation Centre - creche, Kyneton Mechanics Institute - meeting room library corner (Board room).
Selected small meeting rooms at all facilities are available free of charge for meetings (NOT activities) for
1. Limit up to 12 book ings per annum however more may be considered depending upon demand.
3. A hire form must be completed for each book ing & PL insurances provided (properly constituted groups will have
this).
4. Paid hirings take precedence (ie. Non paying hirer may have to reschedule/relocate book ing if a paid hirer requires
the room at the same time - at least 7 days notice will be provided).
Budget Report 2018/19 adopted by Council 13 June 2018 Page 74
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Planning and Building Permits (continued)
606 Class 1 A Building Works [by Registered Builder] Building NS
$525+(Cost of
Works*0.004761)
(to $1,000,000)
then $2061.10 +
(Cost of
Works*0.003225)
607 Class 1A Building Works [by Owner Builder] Building NS
$575+(Cost of
Works*0.005) (to
$1,000,000) then
$2241.67 + (Cost
of Works-
0.003333)
608 Commercial and Industrial - Class 2-9 Building NS
$1,200+(Cost of
Works*0.006666)
(to $1,000,000)
then $3866.67 +
(Cost of
Works*0.004)
609 State Government Levy Building S
0.00128% per $
of cost of work
over $10,000
610 Building over an easement Engineering Planning S 18.43 Fee Units
611 Property Information Building S 3.67 Fee Units
612 Lodgement Fee Class 1 & 10 Building S 2.75 Fee Units
613 Consent and Reports Building S 18.43 Fee Units
614 Protection of the public ( ie Hoardings) Building S 18.43 Fee Units
615 Building Search Fees and copies of plans and permits Building NS 170.00$
616 Variation of Building permit Building NS
$250 + (Cost of
Variation Works
*0.005)
617 Demolition report ( Section 29A ) Building S 4.60 Fee Units
618 Assessment non compliant building matter Building NS Permit Fee by
200%
619 Additional inspections Building NS 185.00$
620 Fences (including pool, barriers and retaining walls) Building NS $400 + (cost of
work / 150)
621 Place of Public Entertainment - Up to 5,000 people Building NS 550.00$
622 Place of Public Entertainment - 5,001 to 15,000 people Building NS 800.00$
623 Place of Public Entertainment - greater than 15,000 people Building NS 1,600.00$
624 Liquor Licence Reports Building 750.00$
625Creation of Occupancy permit or Consolidation for Commercial
BuildingsBuilding 1,500.00$
626 Tourist signing application fee Economic Development & Tourism NS 87.90$
Budget Report 2018/19 adopted by Council 13 June 2018 Page 75
Appendix A2 - Customer Fees and Charges 2018/19
Id No Description of charge Unit S/NS*
2018/19
Charge
(GST inc)
Strategic Planning
627
Considering a request to amend a planning scheme; and b) taking
action required by Division 1 of Part 3 of the Act; and c) considering
any submissions which do not seek a change to the amendment; and
d) if applicable, abandoning the amendment
Strategic Planning S 206 fee units
628
For considering: up to and including 10 submissions which seek a
change to amendment and where necessary referring the submission
to a panel
Strategic Planning S 1021 fee units
629
For considering up to 11 (and including) 20 submissions which seek a
change to an amendment and where necessary referring the
submission to a panel
Strategic Planning S 2040 fee units
630
For considering submissions that exceed 20 submissions which seek
a change to an amendment, and where necessary referring the
submission to a panel
Strategic Planning S 2727 fee units
629
Adopting amendment or part of the amendment in accordance with
section 29 of the Act; and b) submitting the amendment for approval
by the Minister in accordance with section 31 of the Act; and c) giving
the notice of approval of the amendment required by section 36(2) of
the Act.
Strategic Planning S
32.5 fee units (if
the Minister is
not the planning
authority or nil
fee if the
Minister is the
planning
authority)
630
For : a) consideration by the Minister of a request to approve the
amendment in accordance with section 35 of the Act; and b) giving
notice of approval of the amendment in accordance with section 36(1)
of the Act.
Strategic Planning S
32.5 fee units (if
the Minister is
not the planning
authority or nil
fee if the
Minister is the
planning
authority)
631 Proponent costs for Council consideration - Consultant Strategic Planning S At cost
630 Public notice letter by mail Strategic Planning S 1.59$
631 Public notice - advertisement in local newspaper Strategic Planning S At cost
632 Public notice - advertisement in Government Gazette Strategic Planning S At cost
633 Independent Panel fees Strategic Planning S At cost
634 Historical Document Search Strategic Planning S 130.00$
Corporate Charges635 Admin Fee - Dishonoured Payments Finance NS 16.50$
636 Land Information Certificates Finance S 1.82 Fee Units
637 Rate Search (10 Years) Finance NS 30.00$
638 Rate Search (20 Years) Finance NS 115.00$
639 Rate Search (30 Years) Finance NS 170.00$
640 Re-issue Rate Notice - Fee to post. E-mail no charge. Finance NS 5.00$
* S - Statutory, NS - Non-Statutory
Budget Report 2018/19 adopted by Council 13 June 2018 Page 76
Glossary Act means the Local Government Act 1989
Annual report means a report of the activities of the previous financial year and contains
a report of operations, audited financial statements and an audited
performance statement
Asset expansion expenditure
means expenditure that extends the capacity of an existing asset to
provide benefits to new users at the same standard as is provided to
existing beneficiaries
Asset expenditure type means the following types of asset expenditure:
asset renewal expenditure;
new asset expenditure;
asset upgrade expenditure;
asset expansion expenditure
Asset renewal expenditure means expenditure on an existing asset or on replacing an existing asset
that returns the service capability of the asset to its original capability
Asset upgrade expenditure means expenditure that:
enhances an existing asset to provide a higher level of service; or
increases the life of the asset beyond its original life
Australian Accounting Standards (AASB)
means the accounting standards published by the Australian Accounting
Standards Board
Budget means a plan setting out the services and initiatives to be funded for the
financial year and how they will contribute to achieving the strategic
objectives specified in the council plan
Capital works expenditure means expenditure on non-current assets and includes new assets, asset
renewal, asset expansion and asset upgrade
Council The local government entity comprising of staff and councillors. Inclusive
terms such as we, our and us are regularly used to represent Council.
Council plan means a plan setting out the medium-term strategic objectives, strategies,
strategic indicators and resources reflecting vision and aspirations of the
community for the next four year
Fair Go Rates system Victorian Government legislation that restricts Council rate revenue
increases to a specified “cap” on the average increase in rates and
municipal charge.
Financial resources means income, expenditure, assets, liabilities, equity, cash and capital
works required to deliver the services and initiatives in the budget
Financial statements means the financial statements and notes prepared in accordance with the Australian Accounting Standards as they apply to the general purpose financial reports of local governments and a statement of capital works and included in the annual report
Financial year means the period of 12 months ending on 30 June each year
Human resources means the staff employed by a council
Indicator means what will be measured to assess performance
Initiatives means actions that are one-off in nature and/or lead to improvements in service
Major initiatives means significant initiatives that will directly contribute to the achievement of the council plan during the current year and have a major focus in the budget
Budget Report 2018/19 adopted by Council 13 June 2018 Page 77
Minister means the Minister for Local Government
Model budget means the Victorian City Council Model Budget prepared annually by the Institute of Chartered Accountants in Australia
New asset expenditure means expenditure that creates a new asset that provides a service that does not currently exist
Non-financial resources means the resources other than financial resources required to deliver the services and initiatives in the budget
Non-recurrent grant means a grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council’s Strategic Resource Plan
Planning and accountability framework
means the key statutory planning and reporting documents that are required to be prepared by councils to ensure accountability to local communities in the performance of functions and exercise of powers under the Act
Performance statement means a statement including the results of the prescribed service outcome indicators, financial performance indicators and sustainable capacity indicators for the financial year and included in the annual report
Recurrent grant means a grant other than a non-recurrent grant
Regulations (LGR) means the Local Government (Planning and Reporting) Regulations 2014
Report of operations means a report containing a description of the operations of the council during the financial year and included in the annual report
Services means assistance, support, advice and other actions undertaken by a council for the benefit of the local community
Statement of capital works means a statement which shows all capital expenditure of a council in relation to non-current assets and asset expenditure type prepared accordance to the model statement of capital works in the Local Government Financial Report
Strategic objectives means the outcomes a council is seeking to achieve over the next four years and included in the council plan
Strategic resource plan means a plan of the financial and non-financial resources for at least the next four years required to achieve the strategic objectives in the council plan
Strategies means high level actions directed at achieving the strategic objectives in the council plan
Statement of human resources
means a statement which shows all council staff expenditure and numbers of full time equivalent council staff
Statements of non-financial resources
means a statement which describes the non-financial resources including human resources
Summary of planned capital works expenditure
means a summary of capital works expenditure in relation to non-current assets classified according to the model statement of capital works in the Local Government Financial Report, by asset expenditure type and funding source
Summary of planned human resources expenditure
means a summary of permanent council staff expenditure and numbers of full time equivalent council staff categorised according to the organisational structure of the council