11.4 Corporate and Community Services Attachments Part 1.pdf · 180 5 October 2016 Shire President...

SHIRE OF AUGUSTA MARGARET RIVER ORDINARY COUNCIL MEETING 9 NOVEMBER 2016

11.4 Corporate and Community Services 11.4.1 SPORT AND RECREATION ADVISORY COMMITTEE

MEETING MINUTES – 5 OCTOBER 2016

Attachment 1 – Sport and Recreation Advisory Committee Meeting Minutes – 5 October 2016

Sports and Recreation Advisory Committee Meeting

Minutes

For the meeting held Wednesday 5 October 2016

in the Mainbreak Shire Civic Centre

Wallcliffe Road Margaret River

Commencing at 7.00pm

Shire Of Augusta Margaret River Sports and Recreation Advisory Committee Meeting Minutes: 5 October 2016

Notice of Meeting

Please be advised that the next meeting of the Augusta Margaret River Sport and Recreation Advisory Committee will be held on 7 December 2016 in Mainbreak Meeting Room, Shire Civic Centre, Margaret River commencing at 7.00pm This meeting is open to members of the public. If you are unable to attend the meeting, please contact Hannah Waters, Executive Assistant Corporate and Community Services. Contact Number: 9780 5638 Email Address: [email protected]


TABLE OF CONTENTS AGENDA SUBJECT LISTING Notice of Meeting Order of Business (Table of contents) 1.0 Declaration of opening

2.0 Attendance / Apologies / Non-attendance

2.0 Attendance 2.1 Apologies 2.2 Non-attendance

3.0 Question time for the public

4.0 Disclosure of members’ interests

5.0 Confirmation of minutes of previous meeting 5.1 Sports and Recreation Advisory Committee Minutes: 3 August 2016

6.0 Matters arising from previous minutes

6.1 Live Action List

7.0 Reports from Shire Officers and Delegates 7.1 Recreation Centre Operation Update – Dylan Brown

8.0 General Business

8.1 Update on the Lower Western Oval – Annie Riordan 8.2 Cancellation of the Cowaramup Tennis Club’s and the Cowaramup BMX

Club’s Sports and Recreation Advisory Committee membership 8.3 Arts Margaret River’s resignation from the Sports and Recreation Advisory

Committee 8.4 Updates from the clubs 8.5 Interest Free Loan Application from Gracetown Tennis Club

9.0 Matters for which the meeting may be closed (Confidential Items)

10.0 Closure of meeting


1.0 Declaration of opening The meeting was declared open at 7.00pm

2 Attendance/Apologies/Non-attendance 2.1 Attendance Committee Members – 9 for a quorum

Ian Earl : Shire President Dean Campbell : Margaret River BMX Loz Aldridge : Margaret River Roller Derby Jeanette Smith : Margaret River Little Athletics Jim Ross : Margaret River Recreational Surfers and Board

Riders Leith Bussell : Margaret River Bowling Club Chris Wenman : Margaret River Underwater Hockey Club Inc Kylie Kennaugh : Deputy Shire President Charlie Cox : Football Margaret River Brian Warbey : Margaret River and Districts Agricultural Society Andrew Male : Cowaramup BMX Club Sharon Schaafsma : Margaret River Districts Horseman’s Association and Pony Club Paul Creaney : Margaret River Karate Jack Shepard : Augusta Margaret River Football Club Colin Clark : Margaret River Tennis Club Michael Sorensen : Hawks Cricket Club 7.01pm Council Staff Members Annie Riordan : Director Corporate and Community Services (DCCS) Hannah Waters : Executive Assistant Corporate and Community Services -

Minutes Shane Bacskai : Senior Technical Advisor – Parks and Gardens – 7.05pm

Observers Heather Kelly : Gracetown Tennis Club

2.2 Apologies Jeff Bevan : Margaret River Junior Football Club Johan Louw : Director Infrastructure Services (DIS) Fred Yates : Augusta Margaret River Football Club Mark Heyink : Margaret River Gropers Rugby Club David McInerney : Margaret River Junior Cricket Club Martin Keen : Margaret River Senior High School Norma Guthrie : Recreation Supervisor Luke Altman : Margaret River Hockey Club Incorporated Dylan Brown : Recreation Operations Manager (ROM) Brad Mitchell : Margaret River Basketball Association

2.3 Non Attendance Nick Dornan : Augusta Golf Club Gary Gibbon : Margaret River Primary School Linda Kendell : Margaret River Netball Association

3.0 Question time for the public Nil

4.0 Disclosure of members’ interest Nil


5.0 Confirmation of minutes of previous meeting 5.1 Sports and Recreation Advisory Committee Minutes: 3 August 2016

RECOMMENDATION That the unconfirmed minutes of the Sports and Recreation Advisory Committee Meeting held 3 August 2016 be confirmed as a true and correct record of the meeting. Moved: Jim Ross Seconded: Jeanette Smith

Carried: All


6.0 Matters arising from previous minutes

6.1 Live Action List Recreation Operations Manager was an apology so an update on the Live Action List will be given at the next meeting.

141 5 February 2014

Following confirmation from the committee that the internal roads for Gloucester Park will remain private, they have requested that the roads be sign posted with approved names. Committee further advised that in the original precinct plan, an internal map was going to be displayed to assist visitors with orientation within the precinct. ROM to liaise with Technical Officer Assets and Administration in relation to having the roads sign posted. 4/6/14 ROM discussed with Technical Officer Administration and Assets (TOAA). TOAA will forward some options for ROM to discuss with subcommittee. Subcommittee to decide what option to progress. 6/8/14 Will be finalised while ROM is on leave in the next month. 3/12/14 Johan to follow up – approvals pending from Landgate? 4/2/15 Met with Infrastructure and Landgate. Mock-up designed gone to working group. Looking at having signs up in the next couple of weeks. Wording for base of sign to be confirmed. 1/4/15 Sign writer to provide proof. 5/8/15: Proposing locational signs main two entrances. Each club named with directional arrows. Planning will have information for me tomorrow. 7/10/15: ROM & Manager of Works meet tomorrow to finalise directional arrows and carpark then installation can commence. 15/01/16: New directional arrows all installed on road, bollards to be installed and signs finalised over the coming weeks. Signs and bollards to go in post 8 Feb 2016. 6/4/16: Most of the clubs involved would see that the bollards have been installed. Lines are on the road providing directional signage. The directional signage is still to come for the entrance of Gloucester Park which will indicate the best entrance for each of the clubs/sports. Signage may be removed for large shows/events on Gloucester Park.

Dylan Brown


1/6/16: Johan distributed a site map showing the directional blade signage that will be placed within Gloucester Park and sample text. Committee members are to review the locations and provide comments to Johan by next week. Note: The committee asked about visibility hazards caused by the signs as you exit onto Wallcliffe Road. Johan confirmed that he would apply the standard template overlay to the current and future signage to ensure that there are no visual obstructions or hazards caused by the sign placement. 3/8/16: The committee’s feedback has been incorporated to the final design. The budget has been approved and the sign will be completed this year.

157 1 April 2015 All clubs to provide Junior and Senior participation (growth figures) for last 5 years to the Minute Secretary for collation prior to the next meeting. 7/10/15: Clarification received from AFL. Four clubs still to send information through. 3/2/16: Statistics still required by Basketball Association and Roller Derby. 1/6/16: Basketball Secretary and Roller Derby President to forward information through to [email protected] 3/8/16: Roller Derby have provided statistics, just waiting on Margaret River Basketball.

Basketball Asso

159 1 April 2015 SRAC members to discuss Sportsman’s Ball or Fun day with clubs. All SRAC members Ongoing

168 2 December 2015

Tennis Club: Lights are still a problem in Gloucester Park at night time and we would like to make a note requesting more lighting at night for security. 3/2/16: Lighting will be addressed in the Gloucester Park Master Plan 1/6/16: Proposals in next year’s budget relating to the Master Plan. 3/8/16: This has not been included in the budget however it will remain on long term plan.

Dylan Brown

173 6 April 2016 Tennis Margaret River requested ROM provide the pool usage statistics for the past 5 years. 1/6/16: We have changed software providers so I am waiting on reports from the previous company to provide me with the Aquatic statistics for the years requested. Once I have the numbers I will distribute.

Dylan Brown

mailto:[email protected]


3/8/16: Still waiting for access key from previous software supplier. Figures for 2015 and 2014 are contained in agenda item 7.1.

174 6 April 2016 Johan Louw to present an indicative schedule of works for the redevelopment of the Lower Western Oval to the next SRAC meeting. 1/6/16: An update will be provided following the completion of the Feasibility Study of the Lower Western Oval which is currently being undertaken by CCS Strategic. 3/8/16: Update to be provided in agenda.

Johan Louw

175 1 June 2016 The issue of weekend informal parking around Gloucester Park which blocks traffic flow was raised by the Margaret River BMX. All representatives who access Gloucester Park on the weekend were asked to hold a discussion within their clubs reminding members to ensure that a thoroughfare is left to ensure traffic flow around all facilities. 3/8/16: Will remain until Gloucester Park Master Plan fully implemented.

All SRAC members situated within Gloucester Park

179 5 October 2016

Dean Campbell to provide Cowaramup BMX committee details to the SRAC Minute Secretary.

Cowaramup BMX

180 5 October 2016

Shire President to contact Arts Margaret River to advise that their resignation from the committee was not accepted and to discuss future communication and consultation.

Ian Earl – Shire President

181 5 October 2016

Shane Bacskai to locate the water access point at the sheds and complete a pressure test on taps to determine if it is worth putting a tap in to water the long jump pits.

Shane Bacskai

182 5 October 2016

Colin Clarke to liaise with ROM about arborist Colin Clarke


7.0 Reports from Shire Officers and Delegates 7.1 Recreation Centre Operation Update

Upcoming Programs and Operations The following events have been confirmed for October:

o The Annual Margaret River and Districts Agricultural Society Show 14 and 15 October

o Horseman’s Dressage event 22 - 23 October o Australian Cricket Association Masters Tour 29 – 31 October.

Includes match on Sunday and community engagement opportunities from 29 – 30 October. (Event secured through Sports Marketing Australia

The Shire continues to work with Sports Marketing Australia to host events in the shire. Below is a short list of some of the events that have recently been confirmed or are still in negotiation:

o Ultimate Disk Western Regionals Finals - Confirmed o West Coast Futsal Open - Still in negotiations

The Aquatic Centre was recently awarded the Leisure Institute of WA Community Spirit award

Aquatic Centre

It has been a very quiet winter season for the Aquatic Centre The Shire recently applied for a $32,000 grant to assist with maintenance from

the Department of Sport and Recreation The Aquatic Centre are currently seeking quotations for maintenance

including: o Dehumidifier (air handling system) o Grandstand o Bulkhead o New Shower Mixers

Child Care

Numbers for the School Holidays program are up with the first two days hitting 52 and 58 attendees. The increase in numbers have resulted in the centre having to close the crèche services to allow more children into the program

We are working with the Busselton Recreation Centre to improve the programming and polices for both Centres

The Childcare Coordinator is currently reviewing the centres policies and procedures as a Childcare audit is scheduled in the next two weeks

Fitness Centre

The new Augusta Gymnasium is up and running with staff and patrons extremely pleased with the result. Some minor works to complete the signage and motivational artwork is ongoing

Group fitness numbers are now slowly rising with the commencement of spring. The current average is just below 11.5 per class

The Group Fitness Room is having a small makeover with a fresh paint job and some artwork to be completed in next 3 weeks

Gloucester Park

The ovals have had an extremely busy and wet winter. Thanks to the Parks and Gardens Team for all work on the ovals

The grant for upgrades to the Lower Western Oval has been submitted to the Department of Sport and Recreation

Two pieces of the new cricket pitch matting have been stolen off the oval Working with lighting designers for level of lighting for the Lower Western Oval

development Please ensure all bookings are sent to Recreation Centre even if they are

friendly’s or pre-season training to avoid clashes or the schedule of works being carried out


Handover between Cricket and Soccer has been completed. Special thanks to the clubs for sorting this and making this process smooth

The local BMX group are working on the track to try and encourage summer racing nights

Shire staff recently met with the Augusta Cricket and Football clubs to discuss the location of a new playground area

Sports Stadium

Fixi the fixture management program which shows court sport fixtures and leader boards on our website is a huge success. Implementation of the system has reduced paper waste by over 50 percent and the scores are updated daily

Sport Fix – Fixi allow teams to register online and manage fixtures. This is a great resource for the centre and is working well

Additional lighting will be added to relieve dark spots on courts 1 and 2 As always I need bookings, fixtures, training sessions etc. as soon as clubs or groups have them. This is so I can stop trolling through Facebook to find out what’s happening. The Shire requires these to make operations of ovals easier and safer for the community. I request all clubs keep this high on their agendas.

8.0 General Business

8.1 Update on the Lower Western Oval – Annie Riordan

Verbal update to be provided by Annie Riordan at the meeting The Community Sporting and Recreation Facilities Fund (CSRFF) annual and forward planning grant round applications were submitted to Council 14 September 2016 and were ranked in order of priority as required by the Department of Sport and Recreation (DSR). The Lower Western Oval redevelopment was ranked 1 with the Margaret River Youth Precinct Redevelopment ranked 2 as a priority ranking. The CSRFF Grant for the Lower Western Oval was submitted to the DSR 16 September requesting $336,400 towards the total project cost of $1,154,987 consisting of:

A 130m x 81m east-west orientated field that can provides maximum flexibility for the two sporting codes;

1000mm high spectator barrier fence around the perimeter and retaining walls with a higher catchment fence on the corners to address changes in ground level;

Lighting at 100lux to accommodate both training and competition for both soccer and rugby;

Coaches box and shelters; Minor road realignment; and Car parking (excluding bitumen seal and solar car park lighting due to budget

constraints). The east-west orientation was chosen over the north-south orientation mainly due to the approximated $1.1M difference in cost. Applicants will be notified of the outcome in January/February 2017. Looking towards the future a turf order has been placed to complete the works for the Lower Western Oval as it is expected that there will be a turf shortage as the Rapids Landing school site is progressed. The turf order can be cancelled without penalty if requited. In addition, a clearing permit has been submitted for the Nippers Oval to create additional space for current users. Final concept designs will be completed once funding has been finalised.

8.2 Cancellation of the Cowaramup Tennis Club and the Cowaramup BMX Club’s Sports and Recreation Advisory Committee membership

Attendance at Margaret River Sport and Recreation Advisory Committee meetings is compulsory for all Clubs/Groups. If a representative is not present at three meetings


in a row, and has not provided a letter of explanation for consideration, then a vote via a Notice of Motion will be taken at the next meeting, and the Club’s membership on the Committee will cease forthwith. If a Club wishes to re-join the Committee, they must once more request membership of the Committee, and submit all relevant financial details. At the SRAC meeting held on the 3 August 2016 a notice of motion was recorded advising that a representative from the clubs had not attended any meetings in 2016. Following the meeting a letter was sent to both clubs advising that vote will be held at the next meeting to determine their membership. Upon receipt of the letter the Cowaramup Tennis Club advised that they are not able to secure a replacement and acknowledge their removal from the committee. Please see attachment 8.2.1. As the Cowaramup Tennis Club submitted a letter of resignation from the committee no vote was required to formalise their removal. Upon receipt of the letter the Cowaramup BMX Club advised that their President retired and the committee wasn’t aware that attendance at the meetings was compulsory. Tracey Gregory the Secretary apologised and confirmed that she will be attending the next meeting. Based on the above advice the committee were supportive of the Cowaramup BMX Club remaining part of the Sports and Recreation Advisory Committee. Dean Campbell once again offered the committee apologies for non-attendance as they were not aware of the requirement. Current membership of the club stands at around 80-100. Action Item: Dean Campbell to provide Cowaramup BMX committee details to the SRAC Minute Secretary.

RECOMMENDATION That the Cowaramup BMX Club retain their membership on the Sports and Recreation Advisory Committee. Moved: Charlie Cox Seconded: Jim Ross

Carried: All

8.3 Arts Margaret River’s resignation from the Sports and Recreation Advisory Committee

Arts Margaret River Manager, Andrew Frith has advised that due to his heavy workload Phil Bebb has been absent from several SRAC meetings and will not be in a position to attend future meetings. There is currently no one available to attend the meetings on behalf of Arts Margaret River so they have requested that they be removed from the committee. The Shire and the SRAC will still be advised if any Arts Margaret River events impact the facilities surrounding the Cultural Centre.

RECOMMENDATION That the Sports and Recreation Advisory Committee accept the resignation of Arts Margaret River from the committee. Moved: Seconded:

Carried:

The recommendation lapsed as there was no mover or seconder. The Committee felt strongly that Arts Margaret River need to be involved with the Sports and Recreation Advisory Committee as the Cultural Centre activities, especially with the upgrades that will occur in the near future have a large impact on the Gloucester Park Precinct.


The Shire President has volunteered to contact Arts Margaret River to advise that their resignation from the committee was not accepted and to discuss future communication and consultation. Prior to the updates from the clubs, the Chair Person addressed agenda item 8.5 – Resubmission Gracetown Tennis Club’s Interest Free Loan Application Agenda item 8.5 was moved up the agenda.

8.5 Resubmission Gracetown Tennis Clubs Interest Free Loan Application Director Corporate and Community Service advised the committee that the initial interest free loan application submitted by the Gracetown Tennis Club had been revised. Additional information had been included and that the total loan request had been reduced. Heather Kelly the club’s representative was present to provide a quick update and answer any questions relating to the application. Heather confirmed that the revised application contained a quotes for the root barrier which had been missing from the previous application. The proposed schedule of works is to fix and upgrade the existing courts which are slippery and root damaged.

RECOMMENDATION That the Sports and Recreation Advisory Committee support the revised Interest Free Loan Application submitted by the Gracetown Tennis Club totalling $2,653 as shown in Attachment 8.5.1 pending an announcement from the Department of Sport and Recreation advising the club has been successful for a CSRFF grant to resurface their courts. Moved: Jim Ross Seconded: Leith Bussell

Carried: All

8.4 Updates from the clubs

8.4.1 Margaret River Junior Football Club Junior footy has now wound up for another season All went well throughout the year The 13's Grand Final was won by Cowaramup The year 9 and 10 boys both finished second on the ladder in the

South West league We will be speaking with Dylan about oval bookings for next

season

8.4.2 Augusta Margaret River Football Finished season Colts lost final There are a few functions coming up including the ACA Sports

Men’s Night We will be having our AGM in October

8.4.3 Shane Bacskai

Doing quite well now the rain has stopped a little bit Soil and turf treatment works being carried out The break over the school holidays has been good for the grounds Quite a few events coming up

o Show o Pony Club o Cricket Match

8.4.4 Football Margaret River

Finished season The ladies won the SW premiership cup There are good numbers in juniors Last week we were in Perth for the soccer country week


We had 27 representatives from Football MR 5 of the 9 teams made finals Our season was tricky as we could not play at home towards the

end of the season One of the referees submitted a report labelling the pitch

dangerous and as a result the last 3 weeks of the junior games were played in Busselton or Dunsborough

Our numbers increasing every year is there a way to increase the drainage or sub-soil drainage to improve the pitch quality?

Shane: We have 1100ml of rain to date which is actually a normal winter for Margaret River. The previous 9 years or so have been well below average rainfall. We have grown a lot and these grounds were initially built to the standard of the day for 60–80 people. We do the best we can with modern practices and within our limited budget. The ovals are so busy we struggle to book time on the ovals to undertake works however after the next round of events we will be opening up the soil. The pressure on all of the ovals have increased with the decline in green spaces at the schools.

8.4.5 Margaret River Little Athletics

Still in recession Season will start 9 November after the Show breaking 10

December over holidays Will restart 14 February and then continue to 8 March There are a couple of Saturdays when we won’t be on the pitch

due to rugby To compensate we have organised twilight meets Can we look at the area by the long jump pits and the quality of the

runways there? Shane: This area is getting the same treatment works as the ovals however we have had problems with hoons cutting up the grass.

Is it possible to get a tap to water the pits? Shane: It would have to be scheme water. We would need to work out where it comes from and if there is sufficient pressure to make it worthwhile. Action Item: Shane to locate the water access point at the sheds and complete a pressure test on taps to determine if it is worth putting a tap in to water the long jump pits.

8.4.6 Margaret River Roller Derby

Girls just coming off a successful tournament in Perth Overall came out fourth from 9 teams There are normally 14 players in a team we went up with 9 We will have a depleted team playing in Bunbury Our AGM coming up in October

8.4.7 Margaret River Bowling Club

We held a few busy bees over the last few weeks Synthetic grass put around the bottom green There is also a permanent cover located at the bottom green now Sunday was our Open Day and we had 30 members in attendance We are getting ready for a busy year

8.4.8 Hawks Cricket Club

The first game of the season will be Saturday week Haven’t trained yet due to weather AGM was held a couple of months ago and we have a new

committee We have got a team in each grade this season A, B and C Our Welsh import arrives tomorrow Events Manager has been busy organising the ACA Masters Tour

29-31 October which includes: o Sports Men’s Night on Saturday


o Coaching clinics on Sunday o A game on Sunday with former international cricketers o Additional clinics for the schools on Monday

8.4.9 Margaret River BMX

We have held our AGM and have a new committee Starting with a busy bee in couple of weeks The season starts on 21 October

8.4.10 Margaret River Karate Club

We have had a very busy couple of months Adelaide nationals last month 12 competed receiving 28 medals Held grading when senior instructor was over from Japan There are five new black belts in Margaret River Ken was awarded his sixth Dan Almost completed upstairs renovations We have installed a new trophy wall

8.4.11 Margaret River Underwater Hockey Club

Most of our players are training for nationals being held on the Gold Coast in January

Few of the young girls here are looking at selections into the Australian side next year

8.4.12 Margaret River Tennis Club

We have an Open Day this Saturday A busy bee was held last weekend We would like to thank the Shire for $15,000 interest free loan and

advise that we will be paying back $7,000 The club may be looking at additional funding soon

Action item: Colin Clarke to liaise with ROM about arborist

8.4.13 Districts Horseman’s Association and Pony Club

Our largest event of the year is the weekend after the Show There will be 110 riders with 125 horses, only 18 from the local

area The event will be on the Nippers and Main Oval this time – Friday,

Saturday and Sunday. This will impact on the tennis club, football club and the bowling club. We intend to close the gates at Home Hardware and next to the Zone Room. Will bollard the main entry to the skate park and may close gate next to bowling club. We will contact the clubs formally to discuss the impact

The event is our big fundraiser with lots of prizes lots of sponsors Thanks to tennis club for use of facilities Thank you Shane for all the flowers in parks and gardens Any queries about the event please direct them to Sharon

8.4.14 Margaret River and Districts Agricultural Society

The Show will be held 14-15 October Teams for tug-of-war are still required (Mixed teams of 10, half

men and half women) Show office will be open on Friday Fireworks will occur on the Friday night of the Show

8.4.15 Ian Earl

Congratulations on the turn out for this meeting Congratulations to Shane and crew for grounds Great to see how big the horse event is and all the events


The Shire had good news today with $1.8M of funding from the National Stronger Regions announced for the Cultural Centre redevelopment (out of 450 applications nationally)

The HEART project will proceed

8.4.16 Annie Riordan I would like to acknowledge Craig Young, Manager of Works who

has gone back to the Sunshine Coast. He did a great job for the past two years. We are currently advertising for a new Manager of Works

8.4.17 Margaret River and Districts Agricultural Society

Thanks to staff who have assisted with tidying up the Agricultural Office

The Show is coming up so come along

8.4.18 Cowaramup BMX We held a busy bee on 16 September The regular season is about to start Track maintenance has been completed We are looking at building a shed for the junior football club

8.4.19 Margaret River Recreational Surfers and Board Riders

Not much surfing happening at the moment Plenty of sharks around at the moment The 20-year anniversary of the Gracetown disaster occurred with a

memorial event. It was very good/emotional

8.4.20 Gracetown Tennis Club We play every Saturday all year round The club is open to all skill levels

9.0 Matters for which the meeting may be closed (Confidential Items)

Nil

10.0 Closure of meeting The meeting was closed at 7.46pm


11.4 Corporate and Community Services 11.4.2 AUDIT AND RISK MANAGEMENT COMMITTEE MEETING

MINUTES – 12 OCTOBER 2016

Attachment 1 – Audit and Risk Management Committee Meeting Minutes – 12 October 2016

Audit and Risk Management Committee

MINUTES

FOR THE MEETING TO BE HELD WEDNESDAY 12 OCTOBER 2016

IN COUNCIL CHAMBERS, WALLCLIFFE ROAD, MARGARET RIVER

COMMENCING AT 4.30PM

SHIRE OF AUGUSTA MARGARET RIVER AUDIT AND RISK MANAGEMENT COMMITTEE MEETING AGENDA 12 OCTOBER 2016

2

Meeting Notice Dear Councillor I advise that an Audit and Risk Management Committee Meeting of the Shire of Augusta Margaret River will be held in the Mainbreak Meeting Room, Wallcliffe Road, Margaret River on Wednesday 12 October 2016, commencing at 4.30pm. Yours faithfully

GARY EVERSHED CHIEF EXECUTIVE OFFICER


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ATTENTION/DISCLAIMER

This agenda has yet to be dealt with by the Committee. The Recommendations shown at the foot of each item have yet to be considered by the Committee and are not to be interpreted as being the position of the Committee. The minutes of the meeting held to discuss this agenda should be read to ascertain the decision of the Committee. In certain circumstances members of the public are not entitled to inspect material, which in the opinion of the Chief Executive Officer is confidential, and relates to a meeting or a part of a meeting that is likely to be closed to members of the public. No responsibility whatsoever is implied or accepted by the Shire of Augusta Margaret River for any act, omission, statement or intimation occurring during Council or Committee meetings. The Shire of Augusta Margaret River disclaims any liability for any loss whatsoever and howsoever caused arising out of reliance by any person or legal entity on any such act, omission or statement of intimation occurring during Council or Committee meetings. Any person or legal entity who acts or fails to act in reliance upon any statement, act or omission made in a Council or Committee meeting does so at that person’s or legal entity’s own risk. In particular and without derogating in any way from the broad disclaimer above, in any discussion regarding any planning application or application for a licence, any statement or intimation of approval made by any member or Officer of the Shire of Augusta Margaret River during the course of any meeting is not intended to be and is not taken as notice of approval from the Shire of Augusta Margaret River. The Shire of Augusta Margaret River advises that anyone who has any application lodged with the Shire of Augusta Margaret River must obtain and should only rely on WRITTEN CONFIRMATION of the outcome of the application and any conditions attaching to the decision made by the Shire of Augusta Margaret River in respect of the application. The Shire of Augusta Margaret River advises that any plans or documents contained within this agenda may be subject to copyright law provisions (Copyright Act 1968, as amended) and that the express permission of the copyright owner(s) should be sought prior to their reproduction. It should be noted that copyright owners are entitled to take legal action against any persons who infringe their copyright. A reproduction of material that is protected by copyright may represent a copyright infringement.


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TABLE OF CONTENTS AGENDA SUBJECT PAGE NO. LISTING

1.0 DECLARATION OF OPENING 5 2.0 ATTENDANCE 5 2.1 Apologies 5 3.0 DISCLOSURES OF INTERESTS 5 4.0 PUBLIC QUESTIONS 5 4.1 Public Question Time 5 5.0 CONFIRMATION OF MINUTES OF PREVIOUS MEETING 5 5.1 Audit and Risk Management Committee Meeting held 22 June 2016 5 6.0 REPORTS 6 6.1 Annual Financial Report for the Year Ended 30 June 2016 6

6.2 Auditor’s Management Report for the Year Ended 30 June 2016 12 6.3 Audit Committee Meeting Meeting Schedule 18 6.4 Risk Dashborard Report – June 2016 21

7.0 CONFIDENTIAL BUSINESS 22 8.0 CLOSURE OF MEETING 22


5

Audit and Risk Management Committee

1.0 DECLARATION OF OPENING The Chair welcomed all in attendance and declared the meeting open at 4.29pm

2.0 ATTENDANCE Shire President : Cr Ian Earl North Ward

Councillors : Cr Kylie Kennaugh North Ward Cr Peter Lane North Ward

Cr Felicity Haynes Town Ward Cr Pam Townshend Town Ward Cr Kim Hastie Leeuwin Ward Cr Mike Smart Leeuwin Ward

Chief Executive Officer : Mr Gary Evershed

Director Corporate and Community Services : Ms Annie Riordan Manager Corporate Services : Mr Andrew Ross

Minute Secretary : Ms Claire Schiller MEMBERS OF THE PUBLIC Nil

MEMBERS OF THE PRESS Augusta Margaret River Mail : Nil

Augusta Margaret River Times : Nil

2.1 Apologies

Director Infrastructure Services, Mr Johan Louw

Acting Director Sustainable Development, Mr Nick Logan

Acting Director Infrastructure Services, Mr David Nicholson

3.0 DISCLOSURES OF INTERESTS Nil

4.0 PUBLIC QUESTIONS 4.1 Public Question Time

Nil

5.0 CONFIRMATION OF MINUTES OF PREVIOUS MEETING 5.1 Audit and Risk Management Committee Meeting held 22 June 2016


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MOTION / ARMC DECISION CR SMART, CR KENNAUGH AM2016/12 That the minutes of the Audit Risk Management Committee Meeting held 22 June 2016 are confirmed to be a true and correct record of the meeting.

CARRIED 7/0

6.0 REPORTS


7

6.1 ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2016

LOCATION/ADDRESS Shire of Augusta Margaret River APPLICANT/LANDOWNER Shire of Augusta Margaret River FILE REFERENCE FIN/7 REPORT AUTHOR Andrew Ross, Manager Corporate Services AUTHORISING OFFICER Annie Riordan, Director Corporate and Community Services

IN BRIEF • In accordance with the provisions of the Local Government Act 1995, the Local Government

(Financial Management) Regulations 1996 and the Australian Accounting Standards, the Annual Financial Report for the year ended 30 June 2016 was prepared and provided to the Shire’s Auditors.

• The Annual Financial Report for the year ended 30 June 2016 which includes the Independent Auditor’s Report is presented to the Audit and Risk Management Committee for examination and for submission to Council for adoption.

RECOMMENDATION That the Audit and Risk Management Committee receives the Annual Financial Report for the year ended 30 June 2016 including the Independent Auditor’s Report and recommends they be considered and adopted by Council. BACKGROUND Part 4 of the Local Government (Financial Management) Regulations 1996 prescribe the requirements for the Annual Financial Report. To assist the Shire with its compliance the report template prepared by the Shire’s Auditors, Moore Stephens is used. This template also ensures the Shire is compliant with the Australian Accounting Standards. DISCUSSION/ OFFICER COMMENTS The Shire’s draft Annual Financial Report was initially provided to the Auditors on 1 August 2016 as a change in the auditor’s procedures required the report and supporting information to be provided prior to their on-site visit. The Auditors were on site for three days from 10 to 12 August to conduct their field work, transaction sampling and compliance checking. Since this time the report has undergone a number of changes to resolve some accounting interpretation matters, report formatting and disclosure issues with the largest change being the recalculation of the annual leave provision after it was identified the report used contained incorrect data. The Auditors also requested a change to Long Service Leave expenditure included in 2015-16 year be retrospectively adjusted in 2014-15 as the change related to data for that year. The nature and impact of this change is disclosed in Note 35 Prior Period Corrections. The Independent Auditor’s Report was received by e-mail on 22 September 2016. The Independent Auditor’s Report provides an opinion on whether the financial statements fairly present the financial results of the Shire in accordance with Australian Accounting Standards and other mandated reporting requirements. The Auditor’s Opinion expressed in the report is as follows: “In our opinion, the financial report of the Shire of Augusta-Margaret River is in accordance with the Local Government Act 1995 (as amended) and the Local Government (Financial Management) Regulations 1996 (as amended) including:

a. Giving a true and fair view of the Shire’s financial position as at 30 June 2016 and of its financial performance and its cash flows for the year ended on that date; and


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b. Complying with Australian Accounting Standards (including Australian Accounting Interpretations).”

The Auditors also stated that “there are no matters that in our opinion indicate significant adverse trends in the financial position or the financial management practices of the Shire” and there are “no matters indicating non-compliance with Part 6 of the Local Government Act 1995 (as amended), the Local Government (Financial Management) Regulations 1996 (as amended) or applicable financial controls of any other written law were noted during the course of our audit.” The complete Annual Financial Report is attached and includes the various statutory financial statements, notes to the accounts, the Independent Audit Report and supplementary ratio information. A concise version of the audited financial statements will be included in the Shire’s Annual Report for 2015-16. This concise version only includes the major statements and the ratios as well as the Independent Auditor’s Report for the concise report. It is proposed the Annual Report will be provided to Council on 26 October 2016 while the date for the General Meeting of Electors is to be confirmed. Some highlights of the Annual Financial Report for 2015-16 are as follows.

• The Statement of Comprehensive Income shows a net result of $7,873,594 which exceeded the budgeted result of $2,116,264 and the adjusted 2014-15 result of $3,937,095.

• This improved result was achieved despite reduced revenue and increased expenditure compared to last year.

• The advance payment of Financial Assistance Grants (FAGs) for 2015-16 of $651,156 that was received in June 2015 resulted in operating grants being lower than last year and had an unfavourable impact upon two of the Shire’s financial ratios. The impact on these ratios is disclosed in Note 18 Financial Ratios. If the grant had not been paid in advance the Debt service cover ratio would have been 6.35 rather than 5.81 and the Operating surplus ratio would have been (0.04) rather than (0.06).

• Interim rates as a result of new and upgraded residential and commercial properties contributed to rate revenue exceeding budget. Use of recreational and tourism facilities as well as growth in properties contributed to fees and charges exceeding budget. Employee costs were under budget due to a number of staff vacancies and the recalculation of staff leave provisions. Under budget material and contracts expenditure is primarily the result of the deferral of projects to 2016-17.

• Insurance, utility charges and interest were all similar to budget projections. • The allocation of depreciation exceeded the budget due to the fair value valuation of

infrastructure at 30 June 2015 which had not been completed when the budget for 2015-16 was formulated. Depreciation has increased by 17% compared to last year and has contributed to the minor deterioration of a number of ratios. Depreciation rates, useful lives of assets and residual values or non-depreciable values need to be constantly reviewed to ensure the non-cash allocation of depreciation is reasonable.

• An operating deficit of $1,254,800 was recorded for the year and was an improvement on the budgeted deficit of $3,258,928 due to operating revenue exceeding expectations. The operating deficit compares unfavourably to last year’s operating surplus of $1,407,916 which was inflated by the advance payment of the 2015-16 FAGs as well as the receipt of over $1 million of WA Natural Disaster Relief and Recovery Arrangement grants received for storm events in 2013-14.

• The receipt in June 2016 of the $5,490,000 Royalties for Regions grant for the Margaret River main street project resulted in non-operating grants and contributions exceeding the budget. A condition of the grant is the funds must be held in a WA Treasury Corporation Overnight Cash Deposit Facility. Grant funds are not expected to be spent until 2018.

• The fair value revaluation of plant and equipment at 30 June 2016 resulted in the value of these assets being increased by $896,693. This revaluation is reflected in the Statement of Comprehensive Income and resulted in an overall result for the year of $8,770,287 being recorded.

• The Statement of Financial Position shows the Shire’s net assets have increased from $379.060 million to $387.830 million. The increase is primarily due to cash increasing as a result of the Royalties for Regions grant as well as the fair value revaluation of plant and equipment.

• The increase in Reserves and recognition of the revaluation surplus for fair value has resulted in the Shire’s total equity increasing.


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• Cash backed reserves to meet future year’s anticipated expenditure increased to $21,506,508 from $11,275,796 and are disclosed in Note 11. The balance of reserves was higher than that expected in the budget due to lower transfers from reserves and higher transfers to reserves. The deferred construction of chalets at Turner Caravan Park meant the transfer of $700,000 was not required. Unspent budget allocations for waste management allowed additional funds to be transferred to the Waste Management reserve and resulted in the balance of this reserve increasing to $5,375,812. Over budget income for caravan parks and other areas allowed balances for the Caravan Park, Community Loan, Community Facility, Road Asset, Plant and Self Insurance reserves to be increased. The introduction of the Developer Contributions Plan during the year required a reserve be created for these funds and at the end of the year this reserve had a balance of $467,888. The Royalties for Regions grant of $5,490,000 has been transferred to the Margaret River CBD redevelopment reserve and was a significant unexpected reserves movement for the year.

• The Cash Flow Statement shows the Shire’s end of year cash position improved to $24,790,348 with the majority of this cash being held in reserves. The year on year increase is attributable to an increase in cash generated from operations, proceeds received from land asset sales and the inflated amount of non-operating grants due to the Royalties for Regions grant. Less cash used for capital investment purposes compared to budget projections also meant an improved result compared to budget.

• The Rate Setting Statement shows the Shire ended the year with a closing net current assets position of a surplus of $2,242,226. This was a significant improvement on the budgeted result of a break even position. The result was also slightly higher than the estimated brought forward position of $2,187,703 included in the budget for 2016-17. End of year accounting adjustments as well as over budget revenue and under budget expenditure are the main reasons for this variation.

• Note 18 details the Financial Ratios that are the key measures specified and assessed by the Department of Local Government and Communities (DLGC) and these ratios are shown in the following table. 5 of the 7 statutory ratios exceed the DLGC’s advanced level and one of the other ratios shows an improving trend.

• The poorest performing ratio is the Operating Surplus ratio which is negative due to the net operating deficit recorded for 2015-16.

• The Asset Sustainability ratio has increased from 0.57 to 0.73 but is still less than the DLGC’s basic level and shows there is insufficient emphasis on renewing assets compared to upgrading assets and new assets such as paths and equipment.

• The increased allocation of depreciation as well as the advance payment of FAGs for 2015-16 have contributed to the deterioration of the debt service cover ratio and own source revenue coverage ratio.

• Once again two ratios have been included which assess the rate local governments are funding their asset base. These ratios are not audited as they only require attestation that they have been checked and supported by verifiable information.

• The Asset Consumption Ratio measures the extent to which depreciable assets have been consumed compared to their replacement cost and showed a result of 0.99, last year 0.75 (advanced target of 0.75).

• The Asset Renewal Funding Ratio is a measure of the ability of a local government to fund its projected asset renewal expenditure and had a result of 1.28, last year 1.18 (advanced target of 1.05). This ratio compares planned capital renewal expenditure for 10 years per the LTFP with the asset renewal expenditure of the Asset Management Plan over the same term.


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Overall the financial results and ratios show that the financial performance of the Shire for 2015-16 has improved compared to budget and the previous year. However, the greatest area of concern continues to be the recording of a deficit operating result (prior to the inclusion of capital grants and profit/loss on asset disposals). Progress towards a positive net operating result will occur by continuing to focus on increasing revenue and minimising increases in expenditure. The detailed notes to the financial statements provide a further breakdown of the various financial statements. The Finance Summary from the Annual Report is also attached for the reference of the committee. The Auditor, Mr Wen-Shien Chai from Moore Stephens, is available via teleconference to discuss the Independent Audit Report and any other matters relating to the audit of the Annual Financial Report that are of interest to members of the Audit and Risk Management Committee. As legislation requires the Audit Committee meet with the auditor at least once every year this teleconference will be held during the course of the meeting to discharge this requirement. STATUTORY ENVIRONMENT / LEGAL IMPLICATIONS Section 6.4 of the Local Government Act 1995 states that:

FINANCIAL RATIOS 2016 2015 2014 2012 2011 DLGC Target

Current Ratio 1.05 1.21 1.07 1.05 0.83 > 1

Asset Sustainability Ratio 0.73 0.57 1.10 1.12 1.13 > 0.9 Basic>1.1 Advanced

Debt Service Cover Ratio 5.81 7.81 4.92 1.40 6.30 > 2 Basic> 5 Advanced

Operating Surplus Ratio (0.06) 0.04 (0.05) 0.17 0.02 > 0.01 Basic> 0.15 Advanced

Own Source Revenue Coverage Ratio 0.89 0.91 0.91 1.09 0.94 > 0.4 Basic> 0.9 Advanced

Asset Consumption Ratio 0.99 0.75 0.79 N/A N/A > 0.5 Basic> 0.75 Advanced

Asset Renewal Funding Ratio 1.28 1.18 0.57 N/A N/A > 0.75 Basic> 1.05 Advanced

Ratios are calculated as follows:

Current Ratio current assets minus restricted assets Measures ability tocurrent liabilities minus liabilities associated pay current liabilities.

with restricted assets

Asset Sustainability Ratio Renewal spending as Depreciation expenses a % of depreciation

Debt Service Cover Ratio annual operating surplus before interest and depreciation Cash available to payprincipal and interest loan repayments

Operating Surplus Ratio operating revenue minus operating expenses Ability to achieve anown source operating revenue operating surplus

Own Source Revenue Coverage Ratio own source operating revenue % of expenses fundedoperating expenses without grants

Asset Consumption Ratio depreciated replacement cost of assets Level of asset stockcurrent replacement cost of depreciable assets consumed

Asset Renewal Funding Ratio NPV of planned capital renewal over 10 years Alignment of LTFP & NPV of required capital expenditure over 10 years AMP for asset renewal

capital renewal and replacement expenditure


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“(1) A local government is to prepare an annual financial report for the preceding financial year and such other financial reports as are prescribed. (2) The financial report is to — (a) be prepared and presented in the manner and form prescribed; and (b) contain the prescribed information. (3) By 30 September following each financial year or such extended time as the Minister allows, a local government is to submit to its auditor — (a) the accounts of the local government, balanced up to the last day of the preceding financial year; and (b) the annual financial report of the local government for the preceding financial year.” Regulation 51 of the Local Government (Financial Management) Regulations 1996 states that: “(1) After the annual financial report has been audited in accordance with the Act the CEO is to sign and append to the report a declaration in the form of Form 1. (2) A copy of the annual financial report of a local government is to be submitted to the Departmental CEO within 30 days of the receipt by the local government’s CEO of the auditor’s report on that financial report.” Section 7.2 of the Local Government Act 1995 states that: “The accounts and annual financial report of a local government for each financial year are required to be audited by an auditor appointed by the local government.” Section 7.9(1) of the Local Government Act 1995 states that: “An auditor is required to examine the accounts and annual financial report submitted for audit and, by the 31 December next following the financial year to which the accounts and report relate or such later date as may be prescribed, to prepare a report thereon and forward a copy of that report to — (a) the mayor or president; and (b) the CEO of the local government; and (c) the Minister.” STRATEGIC PLAN / POLICY IMPLICATIONS Community Strategic Plan 2033 (CSP) Corporate Business Plan 2016-2020 Goal 5: Effective leadership and governance Community Outcome 2: Effective strategy, planning and asset management Strategic Response: Ensure the Shire’s financial performance is well managed and leads to a strong financial position FINANCIAL IMPLICATIONS The Annual Financial Report is the audited record of the actual financial results for 2015-16 and while the results are positive it is essential financial performance be closely monitored to maximise operating revenue, control operating expenditures and ensure revenue budgets are achieved or exceeded and expenditure budgets are not exceeded. SUSTAINABILITY IMPLICATIONS Environmental Nil Social Nil Economic Nil VOTING REQUIREMENTS Simple Majority RECOMMENDATION That the Audit and Risk Management Committee receives the Annual Financial Report for the year ended 30 June 2016, including the Independent Auditor’s Report and recommends they be considered and adopted by Council.


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ATTACHMENTS 1. Annual Financial Report for the year ended 30 June 2016 2. Extract from Annual Report RECOMMENDATION / ARMC DECISION CR LANE, CR HASTIE AM2016/13 That the Audit and Risk Management Committee receives the Annual Financial Report for the year ended 30 June 2016, including the Independent Auditor’s Report and recommends they be considered and adopted by Council.

CARRIED 7/0


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6.2 AUDITORS MANAGEMENT REPORT FOR THE YEAR ENDED 30 JUNE 2016


IN BRIEF • Each year the Shire’s Auditors provide a Management Report with their Independent Audit Report. • This Management Report is provided to the Committee for review and reference. RECOMMENDATION That the Audit and Risk Management Committee receives the Auditor’s Management Report for the year ended 30 June 2016 and notes the response to the matters raised in the Management Report. BACKGROUND In accordance with legislation, the Shire has its financial records independently audited. In addition to ascertaining whether the Annual Financial Report provides a fair representation of the financial performance and position of the Shire, the independent auditors provide a Management Report to the Shire President. This Management Report was received by e-mail on 22 September 2016. The main purpose of the independent audit is to express an opinion on the Annual Financial Report. Other matters may be identified during the course of the audit such as financial control weaknesses, legislative compliance breaches, errors or frauds. The Auditor is required to report these matters to the Shire’s management. The Shire has not generally publicly reported matters raised in the Management Report and it is proposed this continue unless the matter is considered to be serious (for example, a significant legislative breach or fraud) or systemic (for example, major weaknesses in financial controls) and public reporting is warranted to promote accountability and awareness in the community. One of the responsibilities of the Audit and Risk Management Committee is to review the Management Report and determine whether any matters require further action to ensure the correct practices and procedures are implemented and followed. Following the Committee’s review of the Management Report the CEO and management would ensure identified actions are implemented and their progress reported to the Committee. The Committee’s actions on matters raised should also be communicated to the Department of Local Government and Communities. DISCUSSION/ OFFICER COMMENTS The Management Report for 2015-16 has identified the following two matters which the Auditors wish to bring to Council’s attention. It should also be noted that the situation regarding leave entitlements has been raised every year since at least 2008-09. The two issues raised and management’s responses are as follows. Comment on Ratios The Auditors advised “Ratios provide useful information when compared to industry and internal benchmarks and assist in identifying trends. Whilst not conclusive in themselves, understanding ratios, their trends and how they interact is beneficial for the allocation of scarce resources and planning for the future.” The report included a table outlining the ratio results since 2013 and the 4 years trend for these ratios. The ratios were adjusted for one off timing/non-cash items. It was also advised some of the 2015 and 2016 ratios were distorted by the early payment of the 2015-16 Financial Assistance Grants (FAGs) of $651,156 which was received on 30 June 2015. The early payment of the grant


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increased operating revenue in 2015 and decreased operating revenue in 2016. The item is considered “one-off” timing in nature and has been adjusted in the following table.

The “one off” timing/non-cash items referred to in the above table are detailed in Note 18 of the Annual Financial Report.

• For 2016 and 2015, the Debt Service Cover and the Operating Surplus ratios were distorted by the early payment of 2015-16 Financial Assistance Grants (FAGs) of $651,156.

• For 2015, the Current ratio was distorted by the early receipt of the 2015-16 Financial Assistance Grant.

• For 2014, the Current, Debt Service Cover and Operating Surplus ratios were distorted by the change to the payment of FAGs during the year ended 30 June 2014 which saw the advance payment for the first quarter of the following year cease. This created a timing difference which resulted in an amount of $662,601 less revenue for the year.

The Auditors provided comments on the two ratios shown in red which did not meet the targets set by the Department of Local Government and Communities. It was acknowledged the Asset Sustainability ratio has improved due to an increase in asset renewal expenditure and that interpretation of this ratio should be considered in conjunction with the Asset Consumption and Asset Renewal Funding ratios which both exceeded target. While the Operating Surplus ratio appears to be in a declining trend it is an improvement upon the Regional average and consistent with the State average. It was noted the increased allocation of depreciation has contributed to the deterioration of the ratio and that improvement will require revenue to be increased, expenditure to be decreased or a combination of both. The following statements have been extracted from the Summary sections of the Management Report. “The Shire’s ratio position, after adjustment is factored in, appears consistent with prior years with improvement noted in four ratios (being the Current, Asset Sustainability, Asset Consumption and Asset Renewal Funding).


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Whilst some ratios are below the accepted industry benchmark, given the relative strength of the other ratios and the Shire’s balance sheet lower ratios may be expected and acceptable in the short term, provided other strategies/measures are maximised. Notwithstanding this, four out of the seven ratios do appear to be trending downwards over the longer term and this should be considered moving forward.” Management Comment The Auditors also commented that as ratios only provide a snapshot of the financial position at a point in time, interpretation can be improved if they are calculated as an average over time and relevant trends considered. The following table calculates the 4 years average for the Shire’s adjusted ratios and compares these with the Regional and State 4 year averages.

Four Year Average DLGC Target Shire Regional State Current Ratio >1 1.17 1.48 2.29 Asset Sustainability Ratio >1.1 0.91 0.94 1.23 Debt Service Cover Ratio >5 6.25 9.68 14.01 Operating Surplus Ratio >0.15 (0.005) (0.17) (0.02) Own Source Revenue Cover

>0.9 0.91 0.73 0.68

Asset Consumption Ratio >0.75 0.82 0.68 1.16 Asset Renewal Funding Ratio

>1.05 0.92 0.83 1.00

The results show the 4 years average for 4 ratios exceeds the Regional average and for 2 ratios exceeds the State average. Critically the 4 years average for the Operating Surplus and Own Source Revenue Coverage ratios are better than both the Regional and State averages. The Auditor’s target for the Debt Service Cover ratio has been reduced from 15 to 10 and has been queried in the past as it exceeds the advanced standard outlined in the Department of Local Government and Communities (DLGC) Operational Guideline number 18. Despite being impacted by an increased depreciation allocation, the Shire’s result of 5.81 still exceeds the DLGC’s advanced standard of 5. Whilst it is recognised a higher target provides a better reflection of borrowing risk for some local governments, particularly those with population growth and revenue growth constraints, it is considered the target of 10 unfairly assesses the Shire’s performance particularly when the other ratio results are considered. The improvement of the Asset Sustainability ratio is a positive and reflects an emphasis on asset renewal expenditure. Concentrating on asset renewal expenditure rather than new asset purchases and asset upgrades will need to continue for this ratio to improve. The increased allocation of depreciation as a result of the fair value revaluation of assets has impacted some ratio results and it is essential that depreciation rates, useful lives and non-depreciable amounts be reviewed and monitored to ensure the meaningful allocation of depreciation so these ratios are represented accurately. Accumulation of Annual Leave and Long Service Leave The Auditor’s advised “As indicated in the previous years, large accumulation of leave should be discouraged as the eventual cost to Shire increases with each wage increase given to employees. A history of the annual and long service leave provided for by the Shire is set out below:

2016 2015 2014 2013 2012 2011 2010 $ $ $ $ $ $ $ Annual Leave

1,077,084 989,001 957,807 800,077 766,353 717,038 629,454

Long Service Leave

931,606 812,254 786,251 667,466 581,867 635,903 794,896

Total 2,008,690 1,801,255 1,744,058 1,467,543 1,348,220 1,352,941 1,424,441


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This year, it appears there has been an overall increase of $207,435 (11.52%) in the provisions when compared to last year. Discussion with Management indicates the Shire’s employees have not been clearing leave as per the Shire’s policies. To assist in meeting unforeseen obligations outside of the normal scope of operations, the Shire has a cash backed reserve of $389,017 (2015: $381,383) in respect of these liabilities. This represents approximately 19% (2015: 25%) of the overall provision. The relative decrease indicates the Shire has a weaker eventual funding position in relation to employee entitlements as at 30 June 2016. It is important to continue the enforcement of policies surrounding employee leave entitlements to control the total outstanding as well as assisting with ultimate funding requirements. As agreed we will continue to monitor and report on this situation in future years.” Management Comment Firstly, to clarify management haven’t advised that Shire employees have not been clearing leave as per the Shire’s policies and that for 2015 the balance of the recalculated leave reserve represented 21% of the overall provision not 19% as stated in the report. The committee is also advised that the long service leave provision for 2015 was understated in the Annual Financial Report for that year due to the report that was used excluding the leave accrual for a number of employees. This error was identified during 2015-16 and an adjustment processed. However, as the adjustment related to the previous year and due to the amount involved the Auditors requested the 2015 results be altered by increasing the provision for long service leave by $214,476 to $812,254 rather than the amount of $597,778 which was initially reported. As previously reported to the Committee a Corporate Leave Management procedure was introduced on 17 May 2010 to ensure employee’s leave accruals are maintained at a sustainable level. This procedure identifies excessive leave as any employee having over 8 weeks (304 hours) annual leave or 13 weeks (494 hours) long service leave (LSL) that has not been taken within 6 months of LSL falling due. Excessive leave reports are sent to managers and excessive leave plans are recorded. The following table compares the change in the number of hours accrued for the current and previous years.

2016 Hours

2015 Hours

2014 Hours

Difference 2016 to 2015

(Hours)

Difference %

Difference 2015 to 2014

(Hours)

Difference %

Annual Leave 22,906 21,725 21,159 1,181 5.4% 677 3.2% Long Service Leave

26,292 25,069 28,210 1,223 4.9% (3,141) (11.1%)

The table shows that in terms of hours accrued the year on year increase is 5.4% for annual leave. This compares to the increase in the value of the annual leave provision of 8.9%. The enterprise agreement hourly rate increase of 2.75% for 2015-16 accounts for most of the difference with increase in performance based pay level step increases likely to account for the remainder. For long service leave the year on year increase in hours accrued is 4.9% and compares to the increase in the value of the long service leave provision of 14.7%. The enterprise agreement hourly rate increase of 2.75% accounts for part of this difference as does performance based pay level step increases. However, the majority of the increase is due to the probability factors applied as the longer an employee’s service the greater the probability they will accrue long service leave and have a factor of 1 applied compared to a factor of 0.1 being applied for an employee with 1 years’ service. As the number of employees eligible for long service leave increases the amount of the long service leave provision will also increase. The following chart shows the percentage of employees, by length of service in years, used for the 30 June 2016 calculation of long service leave.


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A review of the employee entitlements calculation at 30 June 2016 identified the following:

• The current liability component of LSL payable of $505,461 consists of $480,423 (including on costs) for 35 current employees (at 30 June 2015: 24 employees) who have 7 or more years’ local government service plus $79,294 owed to past employees of the Shire (as LSL accrues with continuous service in local government) less $54,256 for amounts owed to the Shire by other local governments. Of the 35 employees with LSL due, 13 employees have had the value of their LSL frozen at the hourly rate that applied 6 months after their 10 anniversary of employment (at 30 June 2015: 7 employees had their LSL pay rate frozen).

• No employees exceed the LSL excessive limit of 494 hours specified in the procedure. • The total of 26,292 hours calculated as the total long service leave liability represents

employees with 7 or more years of service and includes employees who are accruing their second LSL entitlement.

• The LSL current liability is likely to increase next year as 10 employees currently have 6 years’ service.

• A total of 22,906 hours is allocated to annual leave entitlements for 193 employees (at 30 June 2015: 21,725 hours was allocated for 196 employees).

• 11 employees (at 30 June 2015: 7 employees) exceeded the excessive leave target of 304 hours. Of these employees, some have already taken periods of leave during 2016-17.

• An additional 48 employees had over 152 hours accrued at the end of the year and if they do not take any leave in 2016-17 will be at risk of exceeding the excessive leave target (at 30 June 2015 the equivalent number was 51 employees). However, it is known a number of these employees have already taken leave.

• Based on factors such as the growth in pay rates it is likely total annual leave will continue to increase next year.

Continued enforcement of the leave management procedure is required to reduce the number of employees with excessive leave. However, a reduction in the excessive leave limits is also not possible as these limits are in accordance with the Long Service Leave Regulations and the National Employment Standards. At this stage it is recommended:

• employee leave continue to be monitored by Managers and Supervisors after each payroll fortnight to ensure leave balances do not exceed limits; and

• employees continue to be encouraged to take leave when accrued. Notification from the CEO is also being sent to all employees with excessive leave balances directing they advise their plans to clear this leave. STATUTORY ENVIRONMENT / LEGAL IMPLICATIONS Section 6.4 of the Local Government Act 1995 states that:

0%

5%

10%

15%

20%

25%

30%

< 1 year 1 year 2 years 3 years 4 years 5 years 6 years > 7 years

Perc

enta

ge o

f Em

ploy

ees

Employee's length of service for Long Service Leave eligibility at 30 June 2016


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“(1) A local government is to prepare an annual financial report for the preceding financial year and such other financial reports as are prescribed. (2) The financial report is to — (a) be prepared and presented in the manner and form prescribed; and (b) contain the prescribed information. (3) By 30 September following each financial year or such extended time as the Minister allows, a local government is to submit to its auditor — (a) the accounts of the local government, balanced up to the last day of the preceding financial year; and (b) the annual financial report of the local government for the preceding financial year.” Regulation 51 of the Local Government (Financial Management) Regulations 1996 states that: “(1) After the annual financial report has been audited in accordance with the Act the CEO is to sign and append to the report a declaration in the form of Form 1. (2) A copy of the annual financial report of a local government is to be submitted to the Departmental CEO within 30 days of the receipt by the local government’s CEO of the auditor’s report on that financial report.” Section 7.2 of the Local Government Act 1995 states that: “The accounts and annual financial report of a local government for each financial year are required to be audited by an auditor appointed by the local government.” Section 7.9(1) of the Local Government Act 1995 states that: “An auditor is required to examine the accounts and annual financial report submitted for audit and, by the 31 December next following the financial year to which the accounts and report relate or such later date as may be prescribed, to prepare a report thereon and forward a copy of that report to — (a) the mayor or president; and (b) the CEO of the local government; and (c) the Minister.” STRATEGIC PLAN / POLICY IMPLICATIONS Community Strategic Plan 2033 (CSP) Corporate Business Plan 2016-2020 Goal 5: Effective leadership and governance Community Outcome 2: Effective strategy, planning and asset management Strategic Response: Ensure the Shire’s financial performance is well managed and leads to a strong financial position FINANCIAL IMPLICATIONS Continued growth in employee leave liabilities places pressure upon the Shire’s finances, particularly if current leave liabilities become due and payable and are not supported by adequate cash reserves. SUSTAINABILITY IMPLICATIONS Environmental Nil Social Nil Economic Nil VOTING REQUIREMENTS Simple Majority RECOMMENDATION That the Audit and Risk Management Committee receives the Auditor’s Management Report for the year ended 30 June 2016 and note the response to the matters raised in the Management Report. ATTACHMENTS 1. Auditor’s Management Report for the year ended 30 June 2016


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RECOMMENDATION / ARMC DECISION CR EARL, CR KENNAUGH AM2016/14 That the Audit and Risk Management Committee receives the Auditor’s Management Report for the year ended 30 June 2016 and note the response to the matters raised in the Management Report.

CARRIED 7/0 Cr Hastie moved the following motion: MOTION CR HASTIE, CR TOWNSHEND AM2016/15 That it be recommended to Council: 1. That the following be added to the CEO KPI’s for the year ending 30 June 2017:

• That the collective accumulated leave debt of $2,008,690 be reduced by 5%; and 2. That the CEO be instructed to prepare an agenda item of the receipts and disbursements of

the development contribution fund thus far and an estimate for the next 12 months. LOST 4/3

CRS EARL, KENNAUGH, HAYNES AND LANE VOTED AGAINST REASON Cr Hastie spoke to the motion expressing concern regarding the accumulation of employee annual leave and long service leave. He referred to the last three auditors reports in which it has also been of concern and moved it be added to the CEO’s KPI’s to make it an affirmative action that someone is responsible for. Cr Hastie spoke to point 2 of the motion urging Councillors to focus on the expenditure rather than revenue to fix the operating surplus ratio.


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6.3 AUDIT COMMITTEE MEETING SCHEDULE


IN BRIEF • A schedule of meetings and their proposed agenda items is provided for the consideration of the

Audit and Risk Management Committee. RECOMMENDATION That the Audit and Risk Management Committee notes the schedule of meetings and meeting agenda items proposed for the next 12 months. BACKGROUND Council’s Audit and Risk Management Committee comprises all members of Council and operates in accordance with the Augusta Margaret River Audit and Risk Management Committee Instrument of Appointment and Delegation. The Committee is required to discharge the legislative obligations outlined in the Local Government Act 1995 and the Local Government (Audit) Regulations 1996. DISCUSSION/ OFFICER COMMENTS In summary the Committee’s main obligations are to:

• review the Compliance Audit Return; • review the Annual Financial Report; • review the Independent Auditor’s Report and Management Report; • meet the Auditor once each year (teleconference or in person); • evaluate and make recommendations on internal and external audits and reports; • assist in the development of a process to select and appoint an auditor (the 5 year contract for

the current Auditor commenced with the interim audit for the 2014-15 financial year); • review the Financial Management Review required in accordance with the Local Government

(Financial Management) Regulations 1996 regulation 5(2)(c) (last internal audit completed in 2014-15); and

• review the CEO’s report on systems and procedures required under Regulation 17 of the Local Government (Audit) Regulations 1996 (with the next report required by 31 December 2016).

The timing of these items effectively determines when meetings of the Committee should be convened and the following table provides the proposed meeting schedule for the next 12 months and the core Agenda items to be provided to the Committee for consideration. Month of Meeting Proposed Agenda Items November/December 2016 Review and approve Audit Regulation 17 report February/March 2017 Approve Compliance Audit Return for year ended December 2016. May/June 2017 Review results of Interim Audit conducted for 2016-17. September/October 2017 Review Annual Financial Report including Independent Auditor’s

Report. Review Auditor’s Management Report. Meet with the Shire’s Auditor.

It is proposed meetings will be held on the afternoons of the same day as Ordinary Council Meetings.


21

It is also advised the Committee will need to meet once more before the end of the 2016 calendar year in order to review the CEO’s report on systems and procedures required under Regulation 17 of the Local Government (Audit) Regulations 1996. AMD Chartered Accountants have been engaged to conduct this review with the field work scheduled to commence during the week commencing Monday 10 October 2016. The report should be available for review by the Committee in either late November or early December. STATUTORY ENVIRONMENT / LEGAL IMPLICATIONS Division 1A of Part 7 of the Local Government Act 1995 deals with Audit Committees and specifically Section 7.1A(1) states that: “A local government is to establish an audit committee of 3 or more persons to exercise the powers and discharge the duties conferred on it.” Local Government (Audit) Regulations 1996 includes a number of regulations specific to Audit Committees, including: Regulation 14 (3A) “The local government’s audit committee is to review the compliance audit return and is to report to the council the results of that review.” Regulation 16 “An audit committee — (a) is to provide guidance and assistance to the local government — (i) as to the carrying out of its functions in relation to audits carried out under Part 7 of the Act; and (ii) as to the development of a process to be used to select and appoint a person to be an auditor; and (b) may provide guidance and assistance to the local government as to — (i) matters to be audited; and (ii) the scope of audits; and (iii) its functions under Part 6 of the Act; and (iv) the carrying out of its functions relating to other audits and other matters related to financial management; and (c) is to review a report given to it by the CEO under regulation 17(3) (the CEO’s report) and is to — (i) report to the council the results of that review; and (ii) give a copy of the CEO’s report to the council.” STRATEGIC PLAN / POLICY IMPLICATIONS Community Strategic Plan 2033 (CSP) Corporate Business Plan 2016-2020 Goal 5: Effective leadership and governance Community Outcome 2: Effective strategy, planning and asset management Strategic Response: Ensure the Shire’s financial performance is well managed and leads to a strong financial position FINANCIAL IMPLICATIONS Nil SUSTAINABILITY IMPLICATIONS Environmental Nil Social Nil Economic Nil VOTING REQUIREMENTS Simple Majority


22

RECOMMENDATION That the Audit and Risk Management Committee notes the schedule of meetings and meeting agenda items proposed for the next 12 months. ATTACHMENTS Nil RECOMMENDATION / ARMC DECISION CR SMART, CR HASTIE AM2016/16 That the Audit and Risk Management Committee notes the schedule of meetings and meeting agenda items proposed for the next 12 months.

CARRIED 7/0


23

6.4 RISK DASHBORARD REPORT – JUNE 2016

LOCATION/ADDRESS Shire of Augusta Margaret River APPLICANT/LANDOWNER Shire of Augusta Margaret River FILE REFERENCE COR/17 REPORT AUTHOR Annie Riordan, Director Corporate and Community Services AUTHORISING OFFICER Gary Evershed, Chief Executive Officer

IN BRIEF • The Audit and Risk Management Committee is to be informed of the current status of risk

management actions. RECOMMENDATION That the Audit and Risk Management Committee notes the Risk Dashboard Report June 2016 as per Attachment 1 BACKGROUND At the Audit and Risk Management Committee meeting of 22 October 2014 the Committee endorsed a Risk Management Framework and a series of Risk Profiles which detail the Shire’s risk status. The process for managing risk is consistent with the Risk Management Standard AS/NZS 31000:2009 and considers risks at all levels being strategic, operational and projects. The risk data is aggregated into sixteen themes where key controls and their risk ratings are developed. Assessment of this data provides details of current issues, actions and treatments that need to be addressed and form the Risk Dashboard Report. Actions identified form part of future reviews of the Corporate Plan and annual Operational Plans. DISCUSSION/ OFFICER COMMENTS Risk Dashboard Reports which provide the current status of risk data are presented to the Executive Leadership Team (ELT) for monitoring and review. The Risk Dashboard Report – June 2016 is the latest report presented to ELT and is provided to the Audit and Risk Management Committee for information. Of the sixteen risk themes there is only one theme (Inadequate Environmental Management) where risk control is currently rated as Inadequate. These risks have identified actions which will assist in improving the risk control level.

Inadequate environmental management

Risk Control High Inadequate

Current Issues / Actions / Treatments Due Date Responsibility Develop Operational Plans (Waste Mgt - Operational, Environmental & Contingency) Dec-16 Manager Environmental Health, Waste

and Ranger Services Develop additional sections of the Climate Change Response Plan ( as per the Climate Change Response Framework)

Jun-17 Manager Planning

Two risk management actions were due for completion by 30 June 2016. An Agenda item for the Audit and Risk Management Committee on effectiveness of compliance will commence at a future committee meeting due to the issues encountered in establishing the software system to monitor compliance. The compliance calendar has been completed and a draft procedure introduced. All required actions are compliant with legislation and this will be recorded through the Shire’s software system, Synergy which is currently being developed. The review of the Community Consultation (non planning matters) Policy


24

has been commenced and the Policy (which incorporates planning matters) is currently advertised for consultation. STATUTORY ENVIRONMENT / LEGAL IMPLICATIONS Local Government (Audit) Regulations 1996, Regulation 17 STRATEGIC PLAN/POLICY IMPLICATIONS Community Strategic Plan 2033 (CSP) Corporate Business Plan 2014-2018 Goal 5: Effective leadership and governance Community Outcome 2: Effective strategy, planning and asset management Strategic Response 2.2: Develop long term Resourcing Strategy aligned to the Community Strategic Plan Service level strategy: Monitor Risk Register actions and report regularly to ELT and the Audit and Risk Management Committee FINANCIAL IMPLICATIONS There may be financial implications from the actions detailed in the Risk Management Report. Actions which require expenditure form part of the budget. SUSTAINABILITY IMPLICATIONS The prudent management of risk is essential to ensure the ongoing sustainability of the Shire and to minimise or eliminate threats to the environment, social structure and economic development of the Shire. VOTING REQUIREMENTS Simple Majority RECOMMENDATION That the Audit and Risk Management Committee notes the Risk Dashboard Report June 2016 as per Attachment 1. ATTACHMENTS 1. Risk Dashboard Report –June 2016 RECOMMENDATION / ARMC DECISION CR HASTIE, CR KENNAUGH AM2016/17 That the Audit and Risk Management Committee notes the Risk Dashboard Report June 2016 as per Attachment 1.

CARRIED 7/0


25

Before moving on to Item 7.0 Confidential Business, at 5.01pm, the Auditor, Mr Wen-Shien Chai addressed the meeting via teleconference, giving a verbal overview of the Independent Auditors Report and the Management Report. No questions were put by the Committee to the Auditor.

7.0 CONFIDENTIAL BUSINESS Nil

8.0 CLOSURE OF MEETING The Chair thanked all in attendance and declared the meeting closed at 5.07pm

SHIRE OF AUGUSTA MARGARET RIVER AUDIT AND RISK MANAGEMENT COMMITTEE MEETING 12 OCTOBER 2016

6.0 Reports 6.1 ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED

30 JUNE 2016

Attachment 1 – Annual Financial Report for the year ended 30 June 2016

Attachment 2 - Extract from Annual Report

FINANCIAL REPORT

FOR THE YEAR ENDED 30TH JUNE 2016

TABLE OF CONTENTS

Statement by Chief Executive Officer 2

Statement of Comprehensive Income by Nature or Type 3

Statement of Comprehensive Income by Program 4

Statement of Financial Position 5

Statement of Changes in Equity 6

Statement of Cash Flows 7

Rate Setting Statement 8

Notes to and Forming Part of the Financial Report 9

Independent Auditor's Report 61

Supplementary Ratio Information 63

Principal place of business:41 Wallcliffe RoadMargaret River WA 6285

SHIRE OF AUGUSTA MARGARET RIVER

SHIRE OF AUGUSTA MARGARET RIVERFINANCIAL REPORT


LOCAL GOVERNMENT ACT 1995LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

STATEMENT BY CHIEF EXECUTIVE OFFICER

The attached financial report of the Shire being the annual financial report andother information for the financial year ended 30 June 2016 are in my opinion properly drawnup to present fairly the financial position of the Shire at 30th June 2016 and theresults of the operations for the financial year then ended in accordance with the AustralianAccounting Standards and comply with the provisions of the Local Government Act 1995 andthe regulations under that Act.

Signed as authorisation of issue on the 22nd day of September 2016

__________________________Johan LouwDirector Infrastructure Servicesfor Chief Executive Officer

Page 2

SHIRE OF AUGUSTA MARGARET RIVERSTATEMENT OF COMPREHENSIVE INCOME

BY NATURE OR TYPEFOR THE YEAR ENDED 30TH JUNE 2016

NOTE 2016 2016 2015$ Budget $

$RevenueRates 22 18,668,300 18,275,260 17,485,775Operating grants, subsidies and contributions 29 1,569,932 1,126,355 3,823,070Fees and charges 28 9,246,727 8,723,750 9,258,001Service charges 25 4,333 4,333 4,333Interest earnings 2(a) 779,131 659,427 726,082Other revenue 2(a) 262,417 13,000 187,575

30,530,840 28,802,125 31,484,836ExpensesEmployee costs (13,510,877) (13,706,610) (12,938,805)Materials and contracts (7,452,535) (8,618,548) (7,789,066)Utility charges (1,173,270) (1,106,864) (1,106,146)Depreciation on non-current assets 2(a) (8,107,587) (7,076,400) (6,935,832)Interest expenses 2(a) (547,925) (555,982) (527,605)Insurance expenses (599,771) (578,087) (575,495)Other expenditure (393,675) (418,562) (418,447)

(31,785,640) (32,061,053) (30,291,396)(1,254,800) (3,258,928) 1,193,440

Non-operating grants, subsidies and contributions 29 9,601,817 5,393,686 2,735,782Profit on asset disposals 20 22,409 16,645 61,907(Loss) on asset disposals 20 (495,832) (35,139) (54,034)Net result 7,873,594 2,116,264 3,937,095

Other comprehensive incomeItems that will not be reclassified subsequently to profit or lossChanges on revaluation of non-current assets 12 896,693 0 125,768,616Total other comprehensive income 896,693 0 125,768,616

Total comprehensive income 8,770,287 2,116,264 129,705,711

This statement is to be read in conjunction with the accompanying notes.

Page 3

SHIRE OF AUGUSTA MARGARET RIVERSTATEMENT OF COMPREHENSIVE INCOME

BY PROGRAMFOR THE YEAR ENDED 30TH JUNE 2016

NOTE 2016 2016 2015$ Budget $

$Revenue 2(a) Governance 423,587 264,036 480,231General purpose funding 20,516,608 19,831,871 20,456,536Law, order, public safety 679,659 434,913 569,995Health 112,292 100,552 94,545Education and welfare 291,124 272,900 297,482Community amenities 4,759,866 4,491,693 4,525,660Recreation and culture 1,141,403 1,053,500 1,216,656Transport 277,131 157,800 1,495,904Economic services 2,275,705 2,154,860 2,263,506Other property and services 53,465 40,000 84,321

30,530,840 28,802,125 31,484,836Expenses 2(a) Governance (6,241,247) (6,739,413) (6,020,964)General purpose funding (1,008,663) (954,451) (1,047,166)Law, order, public safety (1,488,484) (1,343,226) (1,270,719)Health (518,235) (564,056) (485,965)Education and welfare (339,706) (289,892) (279,630)Community amenities (2,994,239) (3,613,266) (2,985,179)Recreation and culture (8,036,159) (7,850,033) (7,417,601)Transport (9,223,707) (8,557,592) (9,246,947)Economic services (1,357,534) (1,459,118) (793,429)Other property and services (29,741) (134,024) (216,191)

(31,237,715) (31,505,071) (29,763,791)Finance costs 2(a) Governance (378,022) (381,846) (351,952)Community amenities (10,513) (10,820) (11,740)Recreation and culture (97,499) (100,346) (101,985)Transport (1,872) (2,013) (4,800)Economic services (60,019) (60,957) (57,128)

(547,925) (555,982) (527,605)(1,254,800) (3,258,928) 1,193,440

Non-operating grants, subsidies and contributions 29 9,601,817 5,393,686 2,735,782Profit on disposal of assets 20 22,409 16,645 61,907(Loss) on disposal of assets 20 (495,832) (35,139) (54,034)Net result 7,873,594 2,116,264 3,937,095

Other comprehensive incomeItems that will not be reclassified subsequently to profit or lossChanges on revaluation of non-current assets 12 896,693 0 125,768,616Total other comprehensive income 896,693 0 125,768,616

Total comprehensive income 8,770,287 2,116,264 129,705,711


Page 4

SHIRE OF AUGUSTA MARGARET RIVERSTATEMENT OF FINANCIAL POSITION

AS AT 30TH JUNE 2016

NOTE 2016 2015$ $

CURRENT ASSETSCash and cash equivalents 3 24,790,348 14,337,720Trade and other receivables 4 978,966 1,124,298Inventories 5 318,934 742,813TOTAL CURRENT ASSETS 26,088,248 16,204,831

NON-CURRENT ASSETSOther receivables 4 119,220 110,652Inventories 5 585,000 574,000Property, plant and equipment 6 78,790,642 80,244,943Infrastructure 7 295,073,738 294,561,773TOTAL NON-CURRENT ASSETS 374,568,600 375,491,368

TOTAL ASSETS 400,656,848 391,696,199

CURRENT LIABILITIESTrade and other payables 8 2,145,366 1,482,628Current portion of long term borrowings 9 600,922 641,677Provisions 10 1,775,192 1,596,430TOTAL CURRENT LIABILITIES 4,521,480 3,720,735

NON-CURRENT LIABILITIESLong term borrowings 9 7,878,788 8,483,027Provisions 10 426,145 432,289TOTAL NON-CURRENT LIABILITIES 8,304,933 8,915,316

TOTAL LIABILITIES 12,826,413 12,636,051

NET ASSETS 387,830,435 379,060,148

EQUITYRetained surplus 192,009,926 194,367,044Reserves - cash backed 11 21,506,508 11,275,796Revaluation surplus 12 174,314,001 173,417,308TOTAL EQUITY 387,830,435 379,060,148


Page 5

SHIRE OF AUGUSTA MARGARET RIVERSTATEMENT OF CHANGES IN EQUITY


RESERVESRETAINED CASH REVALUATION TOTAL

NOTE SURPLUS BACKED SURPLUS EQUITY$ $ $ $

Balance as at 1 July 2014 193,023,908 8,681,837 47,648,692 249,354,437

Comprehensive income Net result 3,937,095 0 0 3,937,095

Changes on revaluation of assets 12 0 0 125,768,616 125,768,616Total comprehensive income 3,937,095 0 125,768,616 129,705,711

Transfers from/(to) reserves (2,593,959) 2,593,959 0 0

Balance as at 30 June 2015 194,367,044 11,275,796 173,417,308 379,060,148

Comprehensive income Net result 7,873,594 0 0 7,873,594

Changes on revaluation of assets 12 0 0 896,693 896,693Total comprehensive income 7,873,594 0 896,693 8,770,287

Transfers from/(to) reserves (10,230,712) 10,230,712 0 0

Balance as at 30 June 2016 192,009,926 21,506,508 174,314,001 387,830,435


Page 6

SHIRE OF AUGUSTA MARGARET RIVERSTATEMENT OF CASH FLOWS


NOTE 2016 2016 2015Actual Budget Actual

CASH FLOWS FROM OPERATING ACTIVITIES $ $ $ReceiptsRates 18,567,720 18,325,260 17,404,516Operating grants, subsidies and

contributions 1,692,242 1,526,355 4,024,232Fees and charges 9,246,727 8,723,750 9,258,001Service charges 4,333 4,333 4,333Interest earnings 779,131 659,427 635,460Goods and services tax 801,795 56,964 674,190Other revenue 262,417 13,000 187,575

31,354,365 29,309,089 32,188,307PaymentsEmployee costs (12,833,589) (13,566,610) (12,854,860)Materials and contracts (6,867,521) (7,359,802) (8,888,818)Utility charges (1,173,270) (1,106,864) (1,106,146)Interest expenses (550,992) (550,982) (529,801)Insurance expenses (599,771) (578,087) (575,495)Goods and services tax (683,289) 0 (655,900)Other expenditure (393,675) (418,562) (418,447)

(23,102,107) (23,580,907) (25,029,467)Net cash provided by (used in) operating activities 13(b) 8,252,258 5,728,182 7,158,840

CASH FLOWS FROM INVESTING ACTIVITIESPayments for development of Land held for resale (11,000) 0 (49,500)Payments for purchase of property, plant & equipment (1,482,340) (6,542,435) (2,177,329)Payments for construction of infrastructure (6,386,424) (7,247,267) (4,710,157)Non-operating grants, subsidies and contributions 9,601,817 5,393,686 2,735,782Proceeds from sale of fixed assets 1,126,783 1,160,228 193,842Net cash provided by (used in) investment activities 2,848,836 (7,235,788) (4,007,362)

CASH FLOWS FROM FINANCING ACTIVITIESRepayment of debentures (644,994) (641,677) (581,451)Advances to Community Groups (50,000) (50,000) (12,768)Proceeds from self supporting and interest free loans 46,528 13,036 13,600Proceeds from new debentures 0 1,081,600 0Net cash provided by (used In) financing activities (648,466) 402,959 (580,619)

Net increase (decrease) in cash held 10,452,628 (1,104,647) 2,570,859Cash at beginning of year 14,337,720 14,337,720 11,766,861Cash and cash equivalents at the end of the year 13(a) 24,790,348 13,233,073 14,337,720


Page 7

SHIRE OF AUGUSTA MARGARET RIVERRATE SETTING STATEMENT


2016 2016 2015NOTE Actual Budget Actual

$ $ $

Opening net current assets - surplus/(deficit) 3,430,813 3,410,710 2,433,2673,430,813 3,410,710 2,433,267

Governance 423,587 264,036 480,231General purpose funding 1,848,308 1,556,611 2,970,761Law, order, public safety 679,659 434,913 569,995Health 112,292 100,552 94,545Education and welfare 291,124 272,900 297,482Community amenities 4,759,866 4,491,693 4,525,660Recreation and culture 1,141,403 1,053,500 1,216,656Transport 299,540 174,445 1,557,811Economic services 2,275,705 2,154,860 2,263,506Other property and services 53,465 40,000 84,321

11,884,949 10,543,510 14,060,968

Governance (6,621,989) (7,121,259) (6,372,916)General purpose funding (1,008,663) (954,451) (1,047,166)Law, order, public safety (1,629,080) (1,343,226) (1,312,530)Health (518,235) (564,056) (485,965)Education and welfare (339,706) (289,892) (279,630)Community amenities (3,004,752) (3,624,086) (2,996,919)Recreation and culture (8,150,081) (7,950,379) (7,519,586)Transport (9,275,551) (8,594,744) (9,261,129)Economic services (1,417,553) (1,520,075) (853,398)Other property and services (315,862) (134,024) (216,191)

(32,281,472) (32,096,192) (30,345,430)Operating activities excluded from budget(Profit) on disposal of assets 20 (22,409) (16,645) (61,907)Loss on disposal of assets 20 495,832 35,139 54,034Movement in deferred pensioner rates (non-current) (4,888) 0 4,699Movement in employee benefit provisions (non-current) (6,144) 0 45,515Depreciation and amortisation on assets 2(a) 8,107,587 7,076,400 6,935,832Amount attributable to operating activities (8,395,732) (11,047,078) (6,873,022)

INVESTING ACTIVITIESNon-operating grants, subsidies and contributions 9,601,817 5,393,686 2,735,782Proceeds from disposal of assets 20 1,126,783 1,160,228 193,842Purchase of land held for resale (11,000) 0 (49,500)Purchase of property, plant and equipment 6(b) (1,482,340) (6,542,435) (2,177,329)Purchase and construction of infrastructure 7(b) (6,386,424) (7,247,267) (4,710,157)Amount attributable to investing activities 2,848,836 (7,235,788) (4,007,362)

FINANCING ACTIVITIESAdvances to community groups (interest free loans) (50,000) (50,000) (12,768)Proceeds from self supporting and interest free loans 46,528 13,036 13,600Repayment of debentures 21(a) (644,994) (641,677) (581,451)Proceeds from new debentures 21(a) 0 1,081,600 0Transfers to reserves (restricted assets) 11 (10,404,106) (2,280,753) (4,485,065)Transfers from reserves (restricted assets) 11 173,394 1,885,400 1,891,106Amount attributable to financing activities (10,879,178) 7,606 (3,174,578)

Surplus(deficiency) before general rates (16,426,074) (18,275,260) (14,054,962)Total amount raised from general rates 22 18,668,300 18,275,260 17,485,775Closing net current assets - surplus/(deficit) 23 2,242,226 0 3,430,813


Revenue from operating activities (excluding rates)

Expenditure from operating activities

Page 8

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of PreparationThe financial report comprises general purpose financial statements which have been prepared in accordance with Australian Accounting Standards (as they apply to local governments and not-for-profit entities), Australian Accounting Interpretations, other authoritative pronouncements of the AustralianAccounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this financial report are presentedbelow and have been consistently applied unless stated otherwise.

Except for cash flow and rate setting information, the report has been prepared on the accrual basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities.

Critical accounting estimatesThe preparation of a financial report in conformity with Australian Accounting Standards requires management to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses.

The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances; the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

The local government reporting entityAll Funds through which the Shire controls resources to carry on its functions have been included in thefinancial statements forming part of this financial report.

In the process of reporting on the local government as a single unit, all transactions and balances between those Funds (for example, loans and transfers between Funds) have been eliminated.

All monies held in the Trust Fund are excluded from the financial statements. A separate statement ofthose monies appears at Note 19 to these financial statements.

(b) Goods and Services Tax (GST)Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST receivable or payable.The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operatingcash flows.

(c) Cash and Cash EquivalentsCash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks and other short term highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and bank overdrafts.

Bank overdrafts are reported as short term borrowings in current liabilities in the statement of financial position.

SHIRE OF AUGUSTA MARGARET RIVERNOTES TO AND FORMING PART OF THE FINANCIAL REPORT


Page 9

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(d) Trade and Other ReceivablesTrade and other receivables include amounts due from ratepayers for unpaid rates and service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business.

Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.

Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectible.

(e) Inventories

GeneralInventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Land held for saleLand held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of development.Finance costs and holding charges incurred after development is completed are expensed.

Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if significant risks and rewards, and effective control over the land, are passed on to the buyer at this point.

Land held for sale is classified as current except where it is held as non-current based on the Council’sintentions to release for sale.

(f) Fixed AssetsEach class of fixed assets within either property, plant and equipment or infrastructure, is carried at cost or fair value as indicated less, where applicable, any accumulated depreciation and impairment losses.

Mandatory requirement to revalue non-current assetsEffective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the measurement of non-current assets at Fair Value became mandatory.

During the year ended 30 June 2013, the Shire commenced the process of adopting Fair Value in accordance with the Regulations.

Whilst the amendments initially allowed for a phasing in of fair value in relation to fixed assets over threeyears, as at 30 June 2015 all non-current assets were carried at Fair Value in accordance with thethe requirements.

Thereafter, each asset class must be revalued in accordance with the regulatory framework established and

Relevant disclosures, in accordance with the requirements of Australian Accounting Standards, have been made in the financial report as necessary.


the Shire revalues its asset classes in accordance with this mandatory timetable.


Page 10


(f) Fixed Assets (Continued)

Land under controlIn accordance with Local Government (Financial Management) Regulation 16(a), the Shire was requiredto include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course,showground, racecourse or other sporting or recreational facility of State or Regional significance.

Upon initial recognition, these assets were recorded at cost in accordance with AASB 116. They were then classified as Land and revalued along with other land in accordance with the other policies detailed in this Note.

Initial recognition and measurement between mandatory revaluation datesAll assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework detailed above.

In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assetsconstructed by the Shire includes the cost of all materials used in construction, direct labour on the projectand an appropriate proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance with the mandatory measurement framework detailed above, are carried at cost lessaccumulated depreciation as management believes this approximates fair value. They will be subject tosubsequent revaluation at the next anniversary date in accordance with the mandatory measurement framework detailed above.

RevaluationIncreases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.

Land under roadsIn Western Australia, all land under roads is Crown Land, the responsibility for managing which, is vested in the local government.

Effective as at 1 July 2008, Council elected not to recognise any value for land under roads acquired on or before 30 June 2008. This accords with the treatment available in Australian Accounting Standard AASB 1051 Land Under Roads and the fact Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset.

In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such landas an asset.

Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government (Financial Management) Regulation 4(2) provides, in the event of such an inconsistency, the Local Government (Financial Management) Regulations prevail.

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the Shire.



Page 11


(f) Fixed Assets (Continued)

DepreciationThe depreciable amount of all fixed assets including buildings but excluding freehold land, are depreciated on a straight-line basis over the individual asset’s useful life from the time the asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated useful life of the improvements.

When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways:a) Restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount; orb) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset.

Major depreciation periods used for each class of depreciable asset are:

Buildings up to 50 yearsFurniture and equipment up to 10 yearsPlant and equipment up to 20 yearsSealed roads and streets formation not depreciated pavement up to 50 years seal - bituminous seals up to 20 years - asphalt surfaces up to 20 yearsGravel roads formation not depreciated pavement up to 50 yearsFormed roads (unsealed) formation not depreciated pavement up to 50 yearsPaths - concrete up to 40 yearsPaths - asphalt up to 20 yearsBridges up tp 50 yearsCarparks (sealed) up to 40 yearsCulverts up to 50 yearsDrainage systems up to 80 yearsJetties and boatramps up to 30 yearsWaste management up to 40 yearsPublic utilities up to 40 yearsParks and Ovals (infrastructure) up to 50 yearsPlayground equipment up to 10 years

The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.

An asset's carrying amount is written down immediately to its recoverable amount if the asset's carryingamount is greater than its estimated recoverable amount.

Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains and losses are included in the statement of comprehensive income in the period in whichthey arise.

Capitalisation thresholdExpenditure on items of equipment under $5,000 is not capitalised. Rather, it is recorded on an asset inventory listing.



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(g) Fair Value of Assets and LiabilitiesWhen performing a revaluation, the Shire uses a mix of both independent and management valuationsusing the following as a guide:

Fair Value is the price that the Shire would receive to sell the asset or would have to pay to transfer aliability, in an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at the measurement date.

As fair value is a market-based measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset or liability. The fair values of assets that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data.

To the extent possible, market information is extracted from either the principal market for the asset orliability (i.e. the market with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous market available to the entity at the end of thereporting period (i.e. the market that maximises the receipts from the sale of the asset after taking into account transaction costs and transport costs).

For non-financial assets, the fair value measurement also takes into account a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest and best use.

Fair value hierarchyAASB 13 requires the disclosure of fair value information by level of the fair value hierarchy, which categorises fair value measurement into one of three possible levels based on the lowest level that an input that is significant to the measurement can be categorised into as follows:

Level 1Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

Level 2Measurements based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3Measurements based on unobservable inputs for the asset or liability.

The fair values of assets and liabilities that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. If all significant inputs required to measure fair value are observable, the asset or liability is included in Level 2. If one or more significant inputs are not based on observable market data, the asset or liability is included in Level 3.

Valuation techniquesThe Shire selects a valuation technique that is appropriate in the circumstances and for which sufficientdata is available to measure fair value. The availability of sufficient and relevant data primarily depends on the specific characteristics of the asset or liability being measured. The valuation techniques selected bythe Shire are consistent with one or more of the following valuation approaches:

Market approachValuation techniques that use prices and other relevant information generated by market transactions for identical or similar assets or liabilities.

NOTES TO AND FORMING PART OF THE FINANCIAL REPORTFOR THE YEAR ENDED 30TH JUNE 2016


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(g) Fair Value of Assets and Liabilities (Continued)Valuation techniques (Continued)

Income approachValuation techniques that convert estimated future cash flows or income and expenses into a single discounted present value.

Cost approachValuation techniques that reflect the current replacement cost of an asset at its current service capacity.

Each valuation technique requires inputs that reflect the assumptions that buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the Shire gives priority to those techniques that maximise the use of observable inputs and minimise the use of unobservable inputs. Inputs that are developed using market data (such as publicly available information on actual transactions) and reflect the assumptions that buyers and sellers wouldgenerally use when pricing the asset or liability are considered observable, whereas inputs for which market data is not available and therefore are developed using the best information available about such assumptions are considered unobservable.

As detailed above, the mandatory measurement framework imposed by the Local Government (Financial Management) Regulations requires, as a minimum, all assets carried at a revalued amount to be revalued in accordance with the regulatory framework.

(h) Financial Instruments

Initial recognition and measurementFinancial assets and financial liabilities are recognised when the Shire becomes a party to thecontractual provisions to the instrument. For financial assets, this is equivalent to the date that the Shire commits itself to either the purchase or sale of the asset (i.e. trade date accounting isadopted).

Financial instruments are initially measured at fair value plus transaction costs, except where the instrument is classified 'at fair value through profit or loss', in which case transaction costs are expensed to profit or loss immediately.

Classification and subsequent measurementFinancial instruments are subsequently measured at fair value, amortised cost using the effective interest rate method, or at cost.

Amortised cost is calculated as:

(a) the amount in which the financial asset or financial liability is measured at initial recognition;

(b) less principal repayments and any reduction for impairment; and

(c) plus or minus the cumulative amortisation of the difference, if any, between the amount initially recognised and the maturity amount calculated using the effective interest rate method.

The effective interest method is used to allocate interest income or interest expense over the relevant period and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying value with a consequential recognition of an income or expense in profit or loss.



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(h) Financial Instruments (Continued)

Classification and subsequent measurement (continued)

(i) Financial assets at fair value through profit and loss Financial assets are classified at “fair value through profit or loss” when they are held for trading for the purpose of short-term profit taking. Such assets are subsequently measured at fair value with changes in carrying amount being included in profit or loss. Assets in this category are classified as current assets.

(ii) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

Loans and receivables are included in current assets where they are expected to mature within 12 months after the end of the reporting period.

(iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed maturities and fixed or determinable payments that the Shire has the positive intention and ability to hold to maturity. Theyare subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

Held-to-maturity investments are included in current assets, where they are expected to mature within 12 months after the end of the reporting period. All other investments are classified as non-current.

(iv) Available-for-sale financial assets Available-for-sale financial assets are non-derivative financial assets that are either not suitable to be classified into other categories of financial assets due to their nature, or they are designated as such by management. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments.

They are subsequently measured at fair value with changes in such fair value (i.e. gains or losses) recognised in other comprehensive income (except for impairment losses). When the financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is reclassified into profit or loss.

Available-for-sale financial assets are included in current assets, where they are expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as non-current.

(v) Financial liabilitiesNon-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.



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(h) Financial Instruments (Continued)

ImpairmentA financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment asa result of one or more events (a “loss event”) having occurred, which will have an impact on the estimated future cash flows of the financial asset(s).

In the case of available-for-sale financial assets, a significant or prolonged decline in the market value of the instrument is considered a loss event. Impairment losses are recognised in profit or loss immediately. Also, any cumulative decline in fair value previously recognised in other comprehensive income is reclassified to profit or loss at this point.

In the case of financial assets carried at amortised cost, loss events may include: indications that the debtors or a group of debtors are experiencing significant financial difficulty, default or delinquency in interest or principal payments; indications that they will enter bankruptcy or other financial reorganisation; and changes in arrears or economic conditions that correlate with defaults.

For financial assets carried at amortised cost (including loans and receivables), a separate allowance account is used to reduce the carrying amount of financial assets impaired by credit losses. After having taken all possible measures of recovery, if management establishes that the carrying amount cannot be recovered by any means, at that point the written-off amounts are charged to the allowance account or the carrying amount of impaired financial assets is reduced directly if no impairment amount was previously recognised in the allowance account.

DerecognitionFinancial assets are derecognised where the contractual rights to receipt of cash flows expire or theasset is transferred to another party whereby the Shire no longer has any significant continualinvolvement in the risks and benefits associated with the asset.

Financial liabilities are derecognised where the related obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability extinguished or transferred to another party and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.

(i) Impairment of AssetsIn accordance with Australian Accounting Standards the Shire's assets, other than inventories,are assessed at each reporting date to determine whether there is any indication they may be impaired.

Where such an indication exists, an impairment test is carried out on the asset by comparing the recoverable amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, to the asset's carrying amount.

Any excess of the asset's carrying amount over its recoverable amount is recognised immediately in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard (e.g. AASB 116) whereby any impairment loss of a revalued asset is treated as a revaluation decrease in accordance with that other Standard.

For non-cash generating assets such as roads, drains, public buildings and the like, value in use isrepresented by the depreciated replacement cost of the asset.

(j) Trade and Other PayablesTrade and other payables represent liabilities for goods and services provided to the Shire prior to theend of the financial year that are unpaid and arise when the Shire becomes obliged to make futurepayments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within 30 days of recognition.



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(k) Employee BenefitsShort-term employee benefits Provision is made for the Shire’s obligations for short-term employee benefits. Short-term employeebenefits are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related service, including wages, salaries and sick leave. Short-term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled.

The Shire’s obligations for short-term employee benefits such as wages, salaries and sick leave arerecognised as a part of current trade and other payables in the statement of financial position. The Shire’s obligations for employees’ annual leave and long service leave entitlements are recognised asprovisions in the statement of financial position.

Other long-term employee benefitsProvision is made for employees’ long service leave and annual leave entitlements not expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service. Other long-term employee benefits are measured at the present value of the expected future payments to be made to employees. Expected future payments incorporate anticipated future wage and salary levels, durations of service and employee departures and are discounted at rates determined by reference to market yields at the end of the reporting period on government bonds that have maturity dates that approximate the terms of the obligations. Any remeasurements for changes in assumptions of obligations for other long-term employee benefits are recognised in profit or loss in the periods in which the changes occur.

The Shire’s obligations for long-term employee benefits are presented as non-current provisions in its statement of financial position, except where the Shire does not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period, in which case the obligations are presented as current provisions.

(l) Borrowing CostsBorrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as the asset is substantially ready for its intended use or sale.

(m) ProvisionsProvisions are recognised when the Shire has a present legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured.

Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.

(n) LeasesLeases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the Shire, are classified as finance leases.

Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the fair value of the leased property or the present value of the minimum lease payments, including anyguaranteed residual values. Lease payments are allocated between the reduction of the lease liabilityand the lease interest expense for the period.

Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the lease term.

Lease payments for operating leases, where substantially all the risks and benefits remain with thelessor, are charged as expenses in the periods in which they are incurred.

Lease incentives under operating leases are recognised as a liability and amortised on a straight linebasis over the life of the lease term.



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(o) Investment in AssociatesAn associate is an entity over which the Shire has significant influence. Significant influence is the power to participate in the financial operating policy decisions of that entity but is not control or joint control of those policies. Investments in associates are accounted for in the financial statements by applying the equity method of accounting, whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the Shire’s share of net assets of the associate.In addition, the Shire’s share of the profit or loss of the associate is included in the Shire’s profit or loss.

The carrying amount of the investment includes, where applicable, goodwill relating to the associate. Any discount on acquisition, whereby the Shire’s share of the net fair value of the associate exceedsthe cost of investment, is recognised in profit or loss in the period in which the investment is acquired.

Profits and losses resulting from transactions between the Shire and the associate are eliminated tothe extent of the Shire’s interest in the associate.

When the Shire’s share of losses in an associate equals or exceeds its interest in the associate, theShire discontinues recognising its share of further losses unless it has incurred legal or constructiveobligations or made payments on behalf of the associate. When the associate subsequently makes profits, the Shire will resume recognising its share of those profits once its share of the profits equalsthe share of the losses not recognised.

(p) Interests in Joint ArrangementsJoint arrangements represent the contractual sharing of control between parties in a business venture where unanimous decisions about relevant activities are required.

Separate joint venture entities providing joint venturers with an interest to net assets are classified as a joint venture and accounted for using the equity method. Refer to note 1(o) for a description of the equity method of accounting.

Joint venture operations represent arrangements whereby joint operators maintain direct interests in each asset and exposure to each liability of the arrangement. The Shire’s interests in the assets,liabilities, revenue and expenses of joint operations are included in the respective line items of the financial statements. Information about the joint ventures is set out in Note 16.

(q) Rates, Grants, Donations and Other ContributionsRates, grants, donations and other contributions are recognised as revenues when the local government obtains control over the assets comprising the contributions.

Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.

Where contributions recognised as revenues during the reporting period were obtained on the condition that they be expended in a particular manner or used over a particular period, and those conditions were undischarged as at the reporting date, the nature of and amounts pertaining to those undischarged conditions are disclosed in Note 2(c) . That note also discloses the amount of contributions recognisedas revenues in a previous reporting period which were obtained in respect of the local government's operations for the current reporting period.

(r) SuperannuationThe Shire contributes to a number of Superannuation Funds on behalf of employees. All funds towhich the Shire contributes are defined contribution plans.



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(s) Current and Non-Current ClassificationIn the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Shire’s operational cycle. In the caseof liabilities where the Shire does not have the unconditional right to defer settlement beyond 12 months,such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realised in the next 12 months except for land held for sale where it is held as non-current based on the Shire’s intentions to release for sale.

(t) Rounding Off FiguresAll figures shown in this annual financial report, other than a rate in the dollar, are rounded to the nearest dollar.

(u) Comparative FiguresWhere required, comparative figures have been adjusted to conform with changes in presentation for the current financial year.

When the Shire applies an accounting policy retrospectively, makes a retrospective restatement or reclassifies items in its financial statement, an additional (third) statement of financial position as at thebeginning of the preceding period in addition to the minimum comparative financial statements ispresented.

(v) Budget Comparative FiguresUnless otherwise stated, the budget comparative figures shown in this annual financial report relate to the original budget estimate for the relevant item of disclosure.



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1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(w) New Accounting Standards and Interpretations for Application in Future Periods

Management's assessment of the new and amended pronouncements that are relevant to the Shire, applicable to future reporting periods and which have not yetbeen adopted are set out as follows:

Title Issued / Compiled Applicable (1) Impact

(i) AASB 9 Financial Instruments December 2014 1 January 2018 Nil – The objective of this Standard is to improve and simplify the (incorporating AASB 2014-7 and approach for classification and measurement of financial assetsAASB 2014-8) compared with the requirements of AASB 139. Given the nature of

the financial assets of the Shire, it is not anticipated the Standard will have any material effect.

(ii) AASB 15 Revenue from Contracts with December 2014 1 January 2018 This Standard establishes principles for entities to apply to reportCustomers useful information to users of financial statements about the nature,

amount, timing and uncertainty of revenue and cash flows arisingfrom a contract with a customer.

The effect of this Standard will depend upon the nature of futuretransactions the Shire has with those third parties it has dealingswith. It may or may not be significant.

(iii) AASB 16 Leases February 2016 1 January 2019 Under AASB 16 there is no longer a distinction between financeand operating leases. Lessees will now bring to account aright-to-use asset and lease liability onto their statement of financialpoition for all leases. Effectively this means the vast majority ofoperating leases as defined by the current AASB 117 Leases whichcurrently do not impact the statement of financial position will berequired to be capitalised on the statement of financial position once AASB 16 is adopted.

Currently, operating lease payments are expensed as incurred.This will cease and will be replaced by both depreciation and interest charges. Based on the current number of operating leases held by the Shire, the impact is not expected to besignificant.

The AASB has issued a number of new and amended Accounting Standards and Interpretations that have mandatory application dates for future reporting periods,some of which are relevant to the Shire.

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(w) New Accounting Standards and Interpretations for Application in Future Periods (Continued)


(iv) AASB 2014-3 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 11: Joint Arrangements to require theAccounting Standards - Accounting for acquirer of an interest (both initial and additional) in a joint operationAcquisitions of Interests in Joint Operations in which the activity constitutes a business, as defined in AASB 3:

Business Combinations, to apply all of the principles on business[AASB 1 & AASB 11] combinations accounting in AASB 3 and other Australian

Accounting Standards except for those principles that conflict withthe guidance in AASB 11; and disclose the information requiredby AASB 3 and other Australian Accounting Standards for businesscombinations.

Since adoption of this Standard would impact only acquisitions ofinterests in joint operations on or after 1 January 2016,management believes it is impracticable at this stage to provide areasonable estimate of such impact on the Shire's financialstatements.

(v) AASB 2014-4 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 116 and AASB 138 to establish theAccounting Standards - Clarification of principle for the basis of depreciation and amortisation as being theAcceptable Methods of Depreciation and expected pattern of consumption of the future economic benefits ofAmortisation an asset. It also clarifies the use of revenue-based methods to

calculate the depreciation of an asset is not appropriate nor is[AASB 116 & 138] revenue generally an appropriate basis for measuring the

consumption of the economic benefits embodied in an intangibleasset.

Given the Shire curently uses the expected pattern of consumption

of the future economic benefits of an asset as the basis of calculationof depreciation, it is not expected to have a significant impact.

(vi) AASB 2014-5 Amendments to Australian December 2014 1 January 2017 Consequential changes to various Standards arising from the Accounting Standards arising from AASB 15 issuance of AASB 15.

It will require changes to reflect the impact of AASB 15.

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(w) New Accounting Standards and Interpretations for Application in Future Periods (Continued)


(vii) AASB 2015-2 Amendments to Australian January 2015 1 January 2016 This Standard amends AASB 101 to provide clarification regardingAccounting Standards – Disclosure the disclosure requirements in AASB 101. Specifically, theInitiative: Amendments to Standard proposes narrow-focus amendments to address some of AASB 101 the concerns expressed about existing presentation and disclosure

requirements and to ensure entities are able to use judgement[AASB 7, 101, 134 & 1049] when applying a Standard in determining what information to

disclose in their financial statements.

This Standard also makes editorial and consequential amendmentsas a result of amendments to the Standards listed in the titlecolumn.

It is not anticipated it will have any significant impact ondisclosures as they currently exist and any changes will relate to presentation.

(viii) AASB 2015-6 Amendments to Australian March 2015 1 July 2016 The objective of this Standard is to extend the scope of AASB 124Accounting Standards - Extending Related Related Party Disclosures to include not-for-profit sector entities.Party Disclosures to Not-for-Profit PublicSector Entities The Standard is expected to have a significant disclosure impact on

the financial report of the Shire as both Elected Members and Senior[AASB 10, 124 & 1049] Management will be deemed to be Key Management Personnel

and resultant disclosures will be necessary.

Notes:(1) Applicable to reporting periods commencing on or after the given date.

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(x) Adoption of New and Revised Accounting Standards

These new and revised standards were as follows:

(i) AASB 2015-3 Amendments to Australian Accounting Standards arising from thewithdrawal of AASB 1031 Materiality

(ii) AASB 2015-7 Amendments to AustralianAccounting Standards - Fair Value Disclosuresof Not-for-Profit Public Sector Entities

and which were applicable to its operations.During the current year, the Shire adopted all of the new and revised Australian Accounting Standards and Interpretations which were compiled, became mandatory

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2. REVENUE AND EXPENSES 2016 2015$ $

(a) Net Result

The Net result includes:

(i) Charging as an expense:

Auditors remuneration- Audit of the Annual Financial Report 27,138 29,540- Assistance with the finalisation of the annual financial report 7,090 10,750- Audit of grant reports and acquittals 9,400 17,750

DepreciationBuildings - specialised 1,374,321 1,369,185Furniture and equipment 194,342 152,929Plant and equipment 727,008 683,256Infrastructure - Roads 3,279,525 3,683,953Infrastructure - Road Bridges 171,578 8,054Infrastructure - Car Parks 126,468 32,575Infrastructure - Paths 337,590 85,591Infrastructure - Drainage 695,447 78,688Infrastructure - Caravan and Camping 43,450 29,280Infrastructure - Parks and Reserves 867,773 425,001Infrastructure - Aerodromes 104,421 127,265Infrastructure - Boat Ramps and Jetties 113,543 161,233Infrastructure - Waste Management Facilities 32,057 13,082Infrastructure - Public Utilities 40,064 85,740

8,107,587 6,935,832

Interest expenses (finance costs)Debentures (refer Note 21 (a)) 547,925 527,605

547,925 527,605

Rental charges- Operating leases 711,689 549,523

711,689 549,523

(ii) Crediting as revenue:

Other revenueReimbursements and recoveries 137,375 187,575Other 125,042 0

262,417 187,575

2016 2016 2015Actual Budget Actual

$ $ $Interest earnings- Loans receivable - clubs/institutions 1,863 927 3,184- Reserve funds 244,208 275,000 210,298- Other funds 328,566 200,000 330,114Other interest revenue (refer note 27) 204,494 183,500 182,486

779,131 659,427 726,082

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2. REVENUE AND EXPENSES (Continued)

(b) Statement of Objective

operational and financial objectives. These objectives have been established both on an overallbasis, reflected by the Shire’s Community Vision, and for each of its broad activities/programs.

COMMUNITY VISION

as it grows sustainably into the future.

Our mission "To protect the natural environment, strengthen our communities, foster local economic prosperity, and responsibly manage the community's infrastructure and assets."

Our values are Respect, Honesty, Commitment and Courage.

Shire operations as disclosed in these financial statements encompass the following serviceorientated activities/programs.

GOVERNANCEObjective:

Activities:

GENERAL PURPOSE FUNDINGObjective:

Activities:

LAW, ORDER, PUBLIC SAFETYObjective:

Activities:

HEALTHObjective:

Activities:

EDUCATION AND WELFAREObjective:

Activities:

Supervision and enforcement of various local laws relating to fire prevention, animal control andother aspects of public safety including emergency services.

To provide an operational framework for environmental and community health.

council for the provision of governance of the district. Other costs relate to the task of assistingelected members and ratepayers on matters which do not concern specific council services.

To collect revenue to allow for the provision of services.

Rates, general purpose government grants and interest revenue.

To provide services to help ensure a safer and environmentally conscious community.

In order to discharge its responsibilities to the community, the Shire has developed a set of

A prosperous and connected community that values its natural environment and character

To provide a decision making process for the efficient allocation of scarce resources.

Includes the activities of members of council and the administrative support available to the

Inspection of food outlets and their control, provision of meat inspection services, noise controland waste disposal compliance.

To provide services to disadvantaged persons, the elderly, children and youth.

Care of families and children, contributions to education and other welfare.

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(b) Statement of Objective (Continued)

HOUSINGObjective:

Activities:

COMMUNITY AMENITIESObjective:

Activities:Rubbish collection and disposal services, recycling, septic tank inspection services, environmental protection initiatives, administration of town planning and regional development services and the operation of other community amenities.

RECREATION AND CULTUREObjective:

being of the community.Activities:

TRANSPORTObjective:

Activities:

ECONOMIC SERVICESObjective:

Activities:

OTHER PROPERTY AND SERVICESObjective:

Activities:

To provide rental and staff housing.



Provision of staff and rental housing. However, the Shire has no housing of this nature.

To provide services required by the community.

To establish and effectively manage infrastructure and resource which will help the social well

Provision and maintenance of public halls, civic centres, aquatic centre, beaches, recreation centres and various sporting facilities. Provision and maintenance of parks, gardens, reservesand playgrounds. Operation and support of libraries, museum and other cultural facilities.

To provide safe, effective and efficient transport services to the community.

Construction and maintenance of roads, streets, footpaths, depots, cycleways, parking facilities and traffic control. Cleaning of streets and maintenance of street trees, street lighting etc.

Private works operation, plant repair and operation costs and engineering operation costs.

To help promote the shire and its economic wellbeing.

Tourism and area promotion including the maintenance and operation of caravan parks anda camping ground Provision of rural services including weed control, vermin control and standpipes. Building Control.

To monitor and control council’s overheads operating accounts.

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(c) Conditions Over Grants/Contributions Opening Closing ClosingBalance (1) Received (2) Expended (3) Balance (1) Received (2) Expended (3) Balance

Function/ 1/07/14 2014/15 2014/15 30/06/15 2015/16 2015/16 30/06/16Grant/Contribution Activity $ $ $ $ $ $ $

Dept for Premier and Cabinet/Premiers Recovery Fund Governance 7,379 0 (7,379) 0 0 0 0FESA - Capital Grants for Equipment & Buildings Law, Order, Public Safety 92,282 0 (92,282) 0 0 0 0Office for Crime Prevention/CSCP Governance 54 0 (54) 0 0 0 0South West Catchments Council (Bushfire Recovery) Transport 3,093 0 (3,093) 0 0 0 0Royalties For Regions CLGF Direct Grant - 2012/13 Transport 151,947 0 (151,947) 0 0 0 0Department of Sport & Recreation/Kidz Sport Grant Recreation And Culture 14,393 0 (14,393) 0 40,000 (40,000) 0Dept of Local Government and Communities/Workforce Planning Governance 25,000 0 (25,000) 0 0 0 0WA Police/CCTV for Cowaramup Skatepark Law, Order, Public Safety 16,500 0 (16,211) 289 0 (289) 0South West Development Commission/Perimeter Rd Business Case Community Amenities 10,000 0 (10,000) 0 0 0 0South West Development Commission/Spring Festival Governance 1,800 0 (1,800) 0 0 0 0Royalties for Regions CLGF Regional Grant - 2012/13 Recreation And Culture 600,000 0 (600,000) 0 0 0 0South West Development Commision/Cultural Centre equipment Recreation And Culture 40,000 0 (40,000) 0 0 0 0Regional Youth Collaboration Project Governance 0 25,000 (4,471) 20,529 0 (17,752) 2,777Tourism WA grant for Cowaramup Waste Transfer Station Community Amenities 0 26,450 0 26,450 0 0 26,450WALGGC Advance Payment for 2015-16 General Purpose Funding 0 651,156 0 651,156 0 (651,156) 0DFES - Treatment Works, Bushfire Risk Management Planning Law, Order & Public Safety 0 40,000 (11,703) 28,297 0 (24,493) 3,804WAPOL Crime Prevention grant for Safer Communities Project. Law, Order & Public Safety 0 9,939 (6,297) 3,642 0 (3,642) 0Waterwise CIF - Recycled Wastewater Scheme Extension Transport 0 10,000 0 10,000 0 (10,000) 0MRWA Contribution to asphalt surfacing for Cowaramup townscape Transport 0 154,000 0 154,000 0 (154,000) 0DFES grant for Bushfire Risk Planning Coordinator Law, Order & Public Safety 0 0 0 0 154,749 (57,182) 97,567DFES grant for Bushfire Mitigation Program Law, Order & Public Safety 0 0 0 0 10,000 0 10,000Bridge Grant Transport 0 0 0 0 495,276 (410,899) 84,377Royalties for Regions grant for Margaret River Main Street project Transport 0 0 0 0 5,490,000 0 5,490,000Rotary Club contribution for design of Nature Play playground Recreation and Culture 0 0 0 0 13,636 0 13,636

Total 962,448 916,545 (984,630) 894,363 6,203,661 (1,369,413) 5,728,611 (4)

Notes:

(1) - Grants/contributions recognised as revenue in a previous reporting period which were not expended at the close of the previous reporting period.

(2) - New grants/contributions which were recognised as revenues during the reporting period and which had not yet been fully expended in the manner specified by the contributor.

(3) - Grants/contributions which had been recognised as revenues in a previous reporting period or received in the current reporting period and which were expended in the current reporting period in the manner specified by the contributor.

(4) - For the closing balance as at 30/6/16, the unspent balance of $5,490,000 pertaining to the Royalties for Regions grant was transferred to the Margaret River CBD Redevelopment reserve and the balance of unspent grants of $238,611 is shown as restricted funds in Note 3.

Page 27



Note 2016 2015$ $

3. CASH AND CASH EQUIVALENTS

Unrestricted 3,045,229 2,167,561Restricted 21,745,119 12,170,159

24,790,348 14,337,720The following restrictions have been imposed byregulations or other externally imposed requirements:

Leave reserve 11 389,017 381,383Margaret River CBD Redevelopment reserve 11 6,489,840 0Public Open Space reserve 11 81,337 79,742Caravan Park Upgrade reserve 11 1,488,105 1,188,308Limesand Pits reserve 11 61,243 60,041Cemeteries reserve 11 10,249 10,047Community Loan reserve 11 151,199 137,359Cedarvale reserve 11 220,934 216,599Waste Management reserve 11 5,375,812 3,673,172Parking reserve 11 148,519 145,605Road Asset reserve 11 1,743,249 1,388,139Bidiversity reserve 11 10,000 0Community Facility reserve 11 2,332,177 1,947,944Margaret River CBD reserve 11 0 75,600Plant reserve 11 1,774,709 1,347,735Affordable Housing Fund 11 49,212 48,246Gravel Pits reserve 11 361,075 353,989Self Insurance reserve 11 257,817 201,129Recreation Centres reserve 11 6,928 6,794Old Settlement reserve 11 29,244 13,964Developer Contributions reserve 11 467,888 0Community Grants reserve 11 10,000 0Emergency Services reserve 11 47,954 0Unspent grants 2(c) 238,611 894,363

21,745,119 12,170,159

4. TRADE AND OTHER RECEIVABLES

CurrentRates outstanding 422,042 326,350Sundry debtors 181,471 441,084GST receivable 0 118,506Loans receivable - clubs/institutions 15,386 15,594Accrued Interest Receivable 306,431 169,732Prepayments 53,636 53,032

978,966 1,124,298Non-currentRates outstanding - pensioners 56,574 51,686Loans receivable - clubs/institutions 62,646 58,966

119,220 110,652

5. INVENTORIES

CurrentFuel and materials 318,934 742,813

318,934 742,813Non-currentLand held for resale - cost Cost of acquisition 585,000 574,000

585,000 574,000

Page 28



2016 2015$ $

6 (a). PROPERTY, PLANT AND EQUIPMENT

Land and buildingsLand - freehold at: - Independent valuation 2014 - level 2 1,792,000 2,642,000 - Independent valuation 2014 - level 3 9,718,500 9,718,500 - Additions after valuation - cost 909,091 909,091

12,419,591 13,269,591

Land - vested in and under the control of Council at: - Management valuation 2014 - level 3 3,715,750 3,715,750

3,715,750 3,715,750

16,135,341 16,985,341

Buildings - specialised at: - Independent valuation 2014 - level 3 55,919,159 56,323,159 - Additions after valuation - cost 1,967,530 1,701,061Less: accumulated depreciation (3,282,346) (1,933,674)

54,604,343 56,090,546

54,604,343 56,090,546

Total land and buildings 70,739,684 73,075,887

Furniture and equipment at: - Management valuation 2013 - level 3 0 605,927 - Independent valuation 2016 - level 2 148,345 0 - Independent valuation 2016 - level 3 1,531,604 0 - Additions after valuation - cost 0 883,697Less accumulated depreciation 0 (289,934)

1,679,949 1,199,690

Plant and equipment at: - Management valuation 2013 - level 2 0 4,680,564 - Independent valuation 2016 - level 2 3,060,463 0 - Independent valuation 2016 - level 3 3,310,546 0 - Additions after valuation - cost 0 3,206,238Less accumulated depreciation 0 (1,917,436)

6,371,009 5,969,366

78,790,642 80,244,943

The fair value of property, plant and equipment is determined at least every three years in accordancewith the regulatory framework. Additions since the date of valuation are shown as cost, given they were acquired at arms length and any accumulated depreciation reflects the usage of service potential, it is considered the recorded written down value approximates fair value. At the end of eachintervening period the valuation is reviewed and where appropriate the fair value is updated toreflect current market conditions. This process is considered to be in accordance with Local Government (Financial Management) Regulation 17A (2) which requires property, plant and equipment to be shown at fair value.

Page 29



6. PROPERTY, PLANT AND EQUIPMENT (Continued)

(b) Movements in Carrying Amounts

Movement in the carrying amounts of each class of property, plant and equipment between the beginning and the end of the current financial year.

Revaluation RevaluationIncrements/ (Losses)/

Balance (Decrements) Reversals Carryingat the Transferred Through Impairment Amount

Beginning to to (Losses)/ Depreciation at theof the Year Additions (Disposals) Revaluation Profit or Loss Reversals (Expense) Transfers End of Year

$ $ $ $ $ $ $ $ $

Land - freehold 13,269,591 0 (850,000) 0 0 0 0 0 12,419,591

3,715,750 0 0 0 0 0 0 0 3,715,750Total land 16,985,341 0 (850,000) 0 0 0 0 0 16,135,341

Buildings - specialised 56,090,546 266,469 (378,351) 0 0 0 (1,374,321) 0 54,604,343Total buildings 56,090,546 266,469 (378,351) 0 0 0 (1,374,321) 0 54,604,343

Total land and buildings 73,075,887 266,469 (1,228,351) 0 0 0 (1,374,321) 0 70,739,684

Furniture and equipment 1,199,690 496,481 (20,589) 198,709 0 0 (194,342) 0 1,679,949

Plant and equipment 5,969,366 719,390 (288,723) 697,984 0 0 (727,008) 0 6,371,009

Total property, plant and equipment 80,244,943 1,482,340 (1,537,663) 896,693 0 0 (2,295,671) 0 78,790,642

Land - vested in and under the control of Council

Page 30

6. PROPERTY, PLANT AND EQUIPMENT (Continued)

(c) Fair Value Measurements

Fair Value Hierarchy

Valuation TechniqueBasis of valuation

Date of last Valuation

Inputs used

Land and buildings

Level 2 and Level 3

Market approach using recent observable market data for similar

properties.

Independent Registered

ValuersJune 2014

Price per hectare, zoning of land. Market values were used (level 2 inputs) unless there were some restrictions or other factors associated with the land which resulted in land being deemed to be valued

using Level 3 inputs.

Level 3Improvements to land valued using

cost approach.Management

ValuationJune 2014

Improvements to land using estimated construction costs (Level 2 inputs), residual values and remaining

useful life (level 3 inputs).

Level 3Current replacement cost using both observable and unobservable inputs.


ValuersJune 2014

Construction costs based on recent contract prices and current condition (level 2 inputs), residual values

and remaining useful life assessments (level 3 inputs).

Level 2 and Level 3

Market approach using recent observable market data. Current

replacement cost using both observable and unobservable inputs.


ValuersJune 2016

Current replacement cost and condition assessment (level 2 inputs), residual values and remaining useful

life assessments (level 3 inputs).

Level 2 and Level 3

Market approach using recent observable market data for similar

items.


ValuersJune 2016

Open market values of similar assets adjusted for condition and comparability (level 2 inputs), residual values and remaining useful life assessments (level

3 inputs).

Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied , they have the potential to result in a significantly higher or lower fair value measurement.

During the period there were no changes in the valuation techniques used by the local government to determine the fair value of property, plant and equipment using either level 2 or level 3 inputs.



Asset Class

Furniture and equipment

Plant and equipment

Land - freehold

Land - vested in and under the control of Council

Buildings - specialised

Page 31



2016 2015$ $

7 (a). INFRASTRUCTURE

Infrastructure - Roads - Management valuation 2015 - level 3 209,568,252 209,568,252 - Additions after valuation - cost 3,203,974 0Less accumulated depreciation (3,279,525) 0

209,492,701 209,568,252

Infrastructure - Road Bridges - Management valuation 2015 - level 3 6,091,899 6,091,899 - Additions after valuation - cost 410,899 0Less accumulated depreciation (171,578) 0

6,331,220 6,091,899

Infrastructure - Car Parks - Management valuation 2015 - level 3 4,945,301 4,945,301 - Additions after valuation - cost 22,880 0Less accumulated depreciation (126,468) 0

4,841,713 4,945,301

Infrastructure - Paths - Management valuation 2015 - level 3 9,506,555 9,506,555 - Additions after valuation - cost 539,445 0Less accumulated depreciation (337,590) 0

9,708,410 9,506,555

Infrastructure - Drainage - Management valuation 2015 - level 3 36,059,366 36,059,366 - Additions after valuation - cost 961,708 0Less accumulated depreciation (695,447) 0

36,325,627 36,059,366

Infrastructure - Caravan and Camping - Management valuation 2015 - level 3 1,797,059 1,797,059 - Additions after valuation - cost 28,927 0Less accumulated depreciation (43,450) 0

1,782,536 1,797,059

Infrastructure - Parks and Reserves - Management valuation 2015 - level 3 19,092,800 19,140,142 - Additions after valuation - cost 767,470 0Less accumulated depreciation (867,773) 0

18,992,497 19,140,142

Infrastructure - Aerodromes - Management valuation 2015 - level 3 2,421,170 2,421,170 - Additions after valuation - cost 97,393 0Less accumulated depreciation (104,421) 0

2,414,142 2,421,170

Page 32



2016 2015$ $

7 (a). INFRASTRUCTURE (Continued)

Infrastructure - Boat Ramps and Jetties - Management valuation 2015 - level 3 1,330,930 1,346,131 - Additions after valuation - cost 7,942 0Less accumulated depreciation (113,543) 0

1,225,329 1,346,131

Infrastructure - Waste Management Facilities - Management valuation 2015 - level 3 672,122 672,122 - Additions after valuation - cost 333,089 0Less accumulated depreciation (32,057) 0

973,154 672,122

Infrastructure - Public Utilities - Management valuation 2015 - level 3 3,013,776 3,013,776 - Additions after valuation - cost 12,697 0Less accumulated depreciation (40,064) 0

2,986,409 3,013,776

295,073,738 294,561,773

The fair value of infrastructure is determined at least every three years in accordance with theregulatory framework. Additions since the date of valuation are shown as cost. Given they were acquired at arms length and any accumulated depreciation reflects the usage of service potential, it is considered the recorded written down value approximates fair value. At the end of eachintervening period the valuation is reviewed and, where appropriate, the fair value is updated toreflect current market conditions. This process is considered to be in accordance with LocalGovernment (Financial Management)Regulation 17A (2) which requires infrastructure to beshown at fair value.

Page 33



7. INFRASTRUCTURE (Continued)

(b) Movements in Carrying Amounts

Movement in the carrying amounts of each class of infrastructure between the beginning and the endof the current financial year.

Revaluation RevaluationBalance Increments/ (Loss)/ Carryingas at the (Decrements) Reversal Impairment Amount

Beginning Transferred Transferred (Losses)/ Depreciation at the Endof the Year Additions (Disposals) to to Reversals (Expense) Transfers of the Year

Revaluation Profit or Loss$ $ $ $ $ $ $ $ $

Infrastructure - Roads 209,568,252 3,203,974 0 0 0 0 (3,279,525) 0 209,492,701

Infrastructure - Road Bridges 6,091,899 410,899 0 0 0 0 (171,578) 0 6,331,220

Infrastructure - Car Parks 4,945,301 22,880 0 0 0 0 (126,468) 0 4,841,713

Infrastructure - Paths 9,506,555 539,445 0 0 0 0 (337,590) 0 9,708,410

Infrastructure - Drainage 36,059,366 961,708 0 0 0 0 (695,447) 0 36,325,627

Infrastructure - Caravan and Camping 1,797,059 28,927 0 0 0 0 (43,450) 0 1,782,536

Infrastructure - Parks and Reserves 19,140,142 767,470 (47,342) 0 0 0 (867,773) 0 18,992,497

Infrastructure - Aerodromes 2,421,170 97,393 0 0 0 0 (104,421) 0 2,414,142

Infrastructure - Boat Ramps and Jetties 1,346,131 7,942 (15,201) 0 0 0 (113,543) 0 1,225,329

Infrastructure - Waste Management Facili 672,122 333,089 0 0 0 0 (32,057) 0 973,154

Infrastructure - Public Utilities 3,013,776 12,697 0 0 0 0 (40,064) 0 2,986,409

Total infrastructure 294,561,773 6,386,424 (62,543) 0 0 0 (5,811,916) 0 295,073,738

Page 34

7. INFRASTRUCTURE (Continued)

(c) Fair Value Measurements

Asset ClassFair Value Hierarchy

Valuation Technique Basis of valuationDate of last Valuation

Inputs used

Infrastructure ‐ Roads Level 3Cost approach using depreciated

replacement cost.Management Valuation June 2015

Construction costs and current condition (level 2 inputs), residual values and remaining useful life

assessments (level 3 inputs).

Infrastructure ‐ Road Bridges

Level 3Cost approach using depreciated




Infrastructure ‐ Car Parks





Infrastructure ‐ Paths Level 3Cost approach using depreciated




Infrastructure ‐ Drainage





Infrastructure ‐ Caravan and Camping





Infrastructure ‐ Parks and Reserves





Infrastructure ‐ Aerodromes





Infrastructure ‐ Boat Ramps and Jetties





Infrastructure ‐ Waste Management Facilities





Infrastructure ‐ Public Utilities





Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied , they have the potential to result in a significantly higher or lower fair value measurement.

During the period there were no changes in the valuation techniques used to determine the fair value of infrastructure using level 3 inputs.



Page 35



2016 2015$ $

8. TRADE AND OTHER PAYABLES

CurrentSundry creditors 1,256,043 1,163,572Accrued interest on debentures 12,924 15,991Accrued salaries and wages 323,582 227,511ATO liabilities 426,956 18,357Income received in advance 125,861 57,197

2,145,366 1,482,628

9. LONG-TERM BORROWINGS

CurrentSecured by floating charge Debentures 600,922 641,677

600,922 641,677

Non-currentSecured by floating charge Debentures 7,878,788 8,483,027

7,878,788 8,483,027

Additional detail on borrowings is provided in Note 21.

10. PROVISIONS

Provision for Provision for Provision forAnnual Long Service Personal LeaveLeave Leave Reward Scheme Total

$ $ $ $Opening balance at 1 July 2015Current provisions 989,001 379,965 227,464 1,596,430Non-current provisions 0 432,289 0 432,289

989,001 812,254 227,464 2,028,719

Additional provision 1,002,755 348,853 0 1,351,608Amounts used - current employees (914,672) (189,071) 0 (1,103,743)Amounts used - past employees 0 (40,430) (34,817) (75,247)Balance at 30 June 2016 1,077,084 931,606 192,647 2,201,337

ComprisesCurrent 1,077,084 505,461 192,647 1,775,192Non-current 0 426,145 0 426,145

1,077,084 931,606 192,647 2,201,337

Page 36

11. RESERVES - CASH BACKED

Actual Actual Actual Actual Budget Budget Budget Budget Actual Actual Actual Actual2016 2016 2016 2016 2016 2016 2016 2016 2015 2015 2015 2015

Opening Balance

Transfer to Transfer (from)

Closing Balance

Opening Balance


Closing Balance

Opening Balance


Closing Balance

$ $ $ $ $ $ $ $ $ $ $ $Leave reserve 381,383 7,634 0 389,017 381,383 10,488 0 391,871 331,619 49,764 0 381,383Margaret River CBD Redevelopment reserve 0 6,489,840 0 6,489,840 0 909,000 0 909,000 0 0 0 0Public Open Space reserve 79,742 1,595 0 81,337 79,742 2,193 0 81,935 77,931 1,811 0 79,742Caravan Park Upgrade reserve 1,188,308 299,797 0 1,488,105 1,203,863 85,803 (720,000) 569,666 721,228 467,080 0 1,188,308Limesand Pits reserve 60,041 1,202 0 61,243 60,041 1,651 0 61,692 38,173 21,868 0 60,041Cemeteries reserve 10,047 202 0 10,249 10,047 276 0 10,323 9,818 229 0 10,047Community Loan reserve 137,359 63,840 (50,000) 151,199 87,359 13,456 (50,000) 50,815 41,904 108,223 (12,768) 137,359Cedarvale reserve 216,599 4,335 0 220,934 216,599 5,956 0 222,555 211,678 4,921 0 216,599Waste Management reserve 3,673,172 1,702,640 0 5,375,812 3,787,507 805,711 0 4,593,218 1,812,007 1,861,165 0 3,673,172Parking reserve 145,605 2,914 0 148,519 145,605 4,004 0 149,609 142,297 3,308 0 145,605Road Asset reserve 1,388,139 355,110 0 1,743,249 1,388,139 38,174 (111,000) 1,315,313 1,208,327 179,812 0 1,388,139Bidiversity reserve 0 10,000 0 10,000 0 0 0 0 0 0 0 0Community Facility reserve 1,947,944 432,027 (47,794) 2,332,177 1,947,944 108,568 (704,400) 1,352,112 3,163,550 594,394 (1,810,000) 1,947,944Margaret River CBD reserve 75,600 0 (75,600) 0 75,600 2,079 0 77,679 73,881 1,719 0 75,600Plant reserve 1,347,735 426,974 0 1,774,709 1,547,735 32,938 (300,000) 1,280,673 678,166 669,569 0 1,347,735Affordable Housing Fund 48,246 966 0 49,212 48,246 1,327 0 49,573 47,151 1,095 0 48,246Gravel Pits reserve 353,989 7,086 0 361,075 353,990 9,027 0 363,017 20,504 401,823 (68,338) 353,989Self Insurance reserve 201,129 56,688 0 257,817 201,129 5,531 0 206,660 99,145 101,984 0 201,129Recreation Centres reserve 6,794 134 0 6,928 6,794 5,187 0 11,981 4,458 2,336 0 6,794Old Settlement reserve 13,964 15,280 0 29,244 13,964 19,384 0 33,348 0 13,964 0 13,964Developer Contributions reserve 0 467,888 0 467,888 0 200,000 0 200,000 0 0 0 0Community Grants reserve 0 10,000 0 10,000 0 20,000 0 20,000 0 0 0 0Emergency Services reserve 0 47,954 0 47,954 0 0 0 0 0 0 0 0

11,275,796 10,404,106 (173,394) 21,506,508 11,555,687 2,280,753 (1,885,400) 11,951,040 8,681,837 4,485,065 (1,891,106) 11,275,796

All of the reserve accounts are supported by money held in financial institutions and match theamount shown as restricted cash in Note 3 to this financial report.



37

11. RESERVES - CASH BACKED

In accordance with council resolutions in relation to each reserve account, the purpose for which the reserves are set aside and their anticipated date of use are as follows:

Name of ReseveAnticipated date of use Purpose of the reserve

Leave reserve OngoingMargaret River CBD Redevelopment reserve OngoingPublic Open Space reserve OngoingCaravan Park Upgrade reserve OngoingLimesand Pits reserve OngoingCemeteries reserve OngoingCommunity Loan reserve OngoingCedarvale reserve OngoingWaste Management reserve OngoingParking reserve OngoingRoad Asset reserve OngoingBidiversity reserve OngoingCommunity Facility reserve Ongoing To be used for the construction and major maintenance of community buildings and facilities.Margaret River CBD reserve Ongoing This reserve has been combined with the Margaret River CBD Redevelopment Reserve.Plant reserve Ongoing to be used for the purchase of plant, vehicles and equipment.Affordable Housing Fund Ongoing Infrastructure and capital improvements within the Cowaramup townsite and area covered by the West Cowaramup townsite strategy.Gravel Pits reserve Ongoing Rehabilitation and development of the Shire's gravel and other related resource reserves.Self Insurance reserve Ongoing To fund self insurance, workers compensation performance risk, risk management and other related employee and organisational activities.Recreation Centres reserve Ongoing Income from advertising signs is reserved for future improvements to facilities.Old Settlement reserve Ongoing Income from the lease of the Old Settlement site is reserved for future improvements to facilities.Developer Contributions reserve Ongoing Funds received and used in accordance with the Developer Contributions Plan.Community Grants reserve Ongoing Funds received from sale of special services vehicle registration plates and other initiatives are provided as community grants.Emergency Services reserve Ongoing To be used to support the provision of emergency services in the Shire.

To be used to fund future car parking requirements.To be used to fund future road and drainage maintenance and construction requirements.

Rehabilitation and development of the Boranup, Redgate and any other Shire limesand pits.To be used for the upgrade of Cemeteries.Interest free funding for eligible groups aassociated with sporting and cultural activities.To meet obligations in respect of the Cedarvale agreement for the Gnarabup site and future foreshore rehabilitation at Prevelly and Gnarabup.To fund future waste facility and plant requirements.

To be used for the funding of biodiversity initiatives

To be used to fund annual and long service leave requirements.To be used for funding capital projects in the Margaret River townsite.To be used to fund future public open space requirements.To be used for the upgrading of Caravan Parks and Camping Grounds.



38

12. REVALUATION SURPLUS2016 2015

2016 2016 2016 Total 2016 2015 2015 2015 Total 2015Opening Revaluation Revaluation Movement on Closing Opening Revaluation Revaluation Movement on ClosingBalance Increment Decrement Revaluation Balance Balance Increment Decrement Revaluation Balance

$ $ $ $ $ $ $ $ $ $Land and buildings 43,420,519 0 0 0 43,420,519 43,420,519 0 0 0 43,420,519Plant and equipment 1,449,986 896,693 0 896,693 2,346,679 1,449,986 0 0 0 1,449,986Infrastructure - Roads 79,903,207 0 0 0 79,903,207 0 79,903,207 0 79,903,207 79,903,207Infrastructure - Road Bridges 5,510,485 0 0 0 5,510,485 0 5,510,485 0 5,510,485 5,510,485Infrastructure - Car Parks 3,585,853 0 0 0 3,585,853 0 3,585,853 0 3,585,853 3,585,853Infrastructure - Paths 4,347,247 0 0 0 4,347,247 0 4,347,247 0 4,347,247 4,347,247Infrastructure - Drainage 30,481,607 0 0 0 30,481,607 0 30,481,607 0 30,481,607 30,481,607Infrastructure - Caravan and Camping 1,173,470 0 0 0 1,173,470 0 1,173,470 0 1,173,470 1,173,470Infrastructure - Parks and Reserves 805,694 0 0 0 805,694 0 805,694 0 805,694 805,694Infrastructure - Aerodromes 2,073,263 0 0 0 2,073,263 1,463,990 609,273 0 609,273 2,073,263Infrastructure - Boat Ramps and Jetties 568,997 0 0 0 568,997 1,314,197 0 (745,200) (745,200) 568,997Infrastructure - Waste Management Facilities 36,288 0 0 0 36,288 0 36,288 0 36,288 36,288Infrastructure - Public Utilities 60,692 0 0 0 60,692 0 60,692 0 60,692 60,692

173,417,308 896,693 0 896,693 174,314,001 47,648,692 126,513,816 (745,200) 125,768,616 173,417,308

as provided for by AASB 116 Aus 40.1.



Movements on revaluation of fixed assets are not able to be reliably attributed to a program as the assets were revalued by class

39



13. NOTES TO THE STATEMENT OF CASH FLOWS

(a) Reconciliation of Cash

For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents,net of outstanding bank overdrafts. Cash at the end of the reporting period is reconciled to therelated items in the Statement of Financial Position as follows:

20162016 Budget 2015

$ $ $

Cash and cash equivalents 24,790,348 13,233,073 14,337,720

(b) Reconciliation of Net Cash Provided ByOperating Activities to Net Result

Net result 7,873,594 2,116,264 3,937,095

Non-cash flows in Net result:Depreciation 8,107,587 7,076,400 6,935,832(Profit)/Loss on sale of asset 473,423 18,494 (7,873)

Changes in assets and liabilities:(Increase)/Decrease in receivables 277,539 470,000 138,193(Increase)/Decrease in inventories 423,879 360,000 (657,305)Increase/(Decrease) in payables 662,738 960,710 (542,227)Increase/(Decrease) in provisions 172,618 120,000 75,795Increase/(Decrease) in accrued interest receivable (136,699) 0 (90,622)Increase/(Decrease) in prepayments (604) 0 105,734

Grants contributions for the development of assets (9,601,817) (5,393,686) (2,735,782)Net cash from operating activities 8,252,258 5,728,182 7,158,840

2016 2015(c) Undrawn Borrowing Facilities $ $

Credit Standby ArrangementsBank overdraft limit 0 0Bank overdraft at balance date 0 0Credit card limit 34,000 34,000Credit card balance at balance date (9,439) (5,082)Total amount of credit unused 24,561 28,918

Loan facilities

Loan facilities - current 600,922 641,677Loan facilities - non-current 7,878,788 8,483,027Total facilities in use at balance date 8,479,710 9,124,704

Unused loan facilities at balance date NIL NIL

Page 40



14. CONTINGENT LIABILITIES

2016 201515. CAPITAL AND LEASING COMMITMENTS $ $

(a) Operating Lease Commitments

Non-cancellable operating leass contracted for but not capitalised in the accounts.

Payable:- not later than one year 466,841 580,807- later than one year but not later than five years 772,473 862,188- later than five years 0 13,080

1,239,314 1,456,075

(b) Capital Expenditure Commitments

Contracted for:- plant & equipment purchases 62,300 0

Payable:- not later than one year 62,300 0

There are no contingent liabilities at 30 June 2016.

The capital expenditure commitment relates to the contracted purchase of a small truck.

Page 41



16. JOINT VENTURE ARRANGEMENTS

17. TOTAL ASSETS CLASSIFIED BY FUNCTION AND ACTIVITY2016 2015

$ $

Governance 22,291,118 12,404,960General purpose funding 5,905,000 5,905,000Law, order, public safety 3,477,532 3,891,654Health 71,036 73,223Education and welfare 1,264,009 1,241,596Housing 95,866 95,866Community amenities 17,121,817 16,845,980Recreation and culture 59,392,317 60,091,384Transport 288,201,925 286,620,439Economic services 1,672,178 1,704,838Other property and services 1,142,599 2,799,809Unallocated 21,451 21,450

400,656,848 391,696,199

The Shire is not involved in any joint venture arrangements.

Page 42



2016 2015 2014

18. FINANCIAL RATIOS

Current ratio 1.05 1.21 1.07

Asset sustainability ratio 0.73 0.57 1.10

Debt service cover ratio 5.81 7.81 4.92

Operating surplus ratio (0.06) 0.04 (0.05)

Own source revenue coverage ratio 0.89 0.91 0.91

The above ratios are calculated as follows:

Current ratio current assets minus restricted assetscurrent liabilities minus liabilities associated

with restricted assets

Asset sustainability ratioDepreciation expenses

Debt service cover ratio annual operating surplus before interest and depreciationprincipal and interest

Operating surplus ratio operating revenue minus operating expensesown source operating revenue

Own source revenue coverage ratio own source operating revenueoperating expenses

Notes:

(a) Information relating to the asset consumption ratio and the asset renewal funding ratiocan be found at Supplementary Ratio Information on Page 61 of this document.

(b) For 2016 and 2015, the Debt Service Cover and Operating Surplus ratios as disclosed above were distorted by the early receipt of half of the allocation of the 2015-16 Financial Assistance Grant on 30 June 2015. The early payment of the grant increased operating revenue in 2015 and decreasedoperating revenue in 2016 by $651,156.

(c) For 2015, the Current ratio as dislosed above was also distorted by the early receipt of the 2015-16 Financial Assistance Grant prior to year end.

(d) For 2014, the Current, Debt Service Cover and Operating Surplus ratios as disclosed above were distorted by the change to the payment of Financial Assistance Grants during the year ended 30 June 2014 which saw the advance payment for the first quarter of the following year cease.This created a timing difference which resulted in an amount of $662,601 less revenue for the year.

Items (b) to (d) mentioned above are considered "one-off" timing/non-cash in nature and, if they are ignored,the calculations disclosed in the columns above would be as follows:

2016 2015 2014

Current ratio 1.05 1.01 1.24Debt service cover ratio 6.35 7.23 5.43Operating surplus ratio (0.04) 0.02 (0.02)

capital renewal and replacement expenditure

Page 43



19. TRUST FUNDS

Funds held at balance date over which the Shire has no control and which are not included inthe financial statements are as follows:

1 July 2015

Amounts Received

Amounts Paid

30 June 2016

$ $ $ $

Unclaimed Monies 2,754 98 (44) 2,808Fire Protection 321 0 0 321BCITF Levy 11,157 120,815 (119,776) 12,196

DPI Licensing 57,296 3,080,005 (3,085,097) 52,204BRB Levy 6,620 127,112 (121,839) 11,893ESL Levy (4,931) 735,493 (732,084) (1,522)

Community Arts Events 3,308 0 0 3,308Public Open Space 188,274 90,000 0 278,274Bonds 778,454 749,064 (256,740) 1,270,778

1,043,253 1,630,260

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20. DISPOSALS OF ASSETS - 2015/16 FINANCIAL YEAR

The following assets were disposed of during the year.

Actual Actual Budget Budget Net Book Sale Actual Actual Net Book Sale Budget Budget

Value Proceeds Profit Loss Value Proceeds Profit Loss$ $ $ $ $ $ $ $

Plant and EquipmentGovernanceScanner 2,720 0 0 (2,720) 0 0 0 0Law, Order & Public SafetyEquipment 0 0 0 0 3,500 3,500 0 0Utility (SES) 20,335 0 0 (20,335) 0 0 0 0Personnel Carrier (SES) 19,747 0 0 (19,747) 0 0 0 0Light tanker 4,742 0 0 (4,742) 0 0 0 0Recreation and CultureWeight machines 15,921 0 0 (15,921) 0 0 0 0Fly Tower 502 0 0 (502) 0 0 0 0TransportTruck 0 0 0 0 18,182 18,182 0 0Mower/Slasher 9,258 4,550 0 (4,708) 9,258 13,636 4,378 0Trailer 0 0 0 0 6,083 9,091 3,008 0Trailer 0 0 0 0 6,973 9,091 2,118 0Mower/Slasher 2,273 2,273 0 0 2,292 2,273 0 (19)Truck 54,389 59,100 4,711 0 69,997 45,455 0 (24,542)Mower/Slasher 0 2,733 2,733 0 0 2,727 2,727 0Trailer 809 1,897 1,088 0 809 1,818 1,009 0Utility 12,643 14,447 1,804 0 15,706 10,909 0 (4,797)Utility 10,454 14,674 4,220 0 10,454 10,455 1 0Utility 0 0 0 0 15,645 10,909 0 (4,736)Passenger vehicle 11,663 7,910 0 (3,753) 11,663 11,818 155 0Passenger vehicle 10,532 9,729 0 (803) 10,531 11,818 1,287 0Passenger vehicle 8,604 7,001 0 (1,603) 8,604 10,455 1,851 0Passenger vehicle 10,455 9,547 0 (908) 11,500 10,455 0 (1,045)Passenger vehicle 13,525 12,001 0 (1,524) 13,525 13,636 111 0Loader/Crawler 40,960 14,609 0 (26,351) 0 0 0 0Utility 13,439 8,820 0 (4,619) 0 0 0 0Passenger vehicle 10,909 15,638 4,729 0 0 0 0 0Trailer 0 455 455 0 0 0 0 0Utility 7,514 8,820 1,306 0 0 0 0 0Skid Steer Loader 5,397 3,791 0 (1,606) 0 0 0 0Polesaw 710 500 0 (210) 0 0 0 0Ride-on Mower 455 1,818 1,363 0 0 0 0 0Passenger vehicle 18,962 17,470 0 (1,492) 0 0 0 0Pro Logger 1,446 0 0 (1,446) 0 0 0 0Chainsaw 949 0 0 (949) 0 0 0 0Land and BuildingsLaw, Order & Public SafetyOld SES Building 95,772 0 0 (95,772) 0 0 0 0Other Property and ServicesPre-school Centre 1,132,578 909,000 0 (223,578) 964,000 964,000 0 0InfrastructureJetty - Alexandra Bridge 9,535 0 0 (9,535) 0 0 0 0Pontoon 5,666 0 0 (5,666) 0 0 0 0Park Assets-Playground Equipment 47,342 0 0 (47,342) 0 0 0 0

1,600,206 1,126,783 22,409 (495,832) 1,178,722 1,160,228 16,645 (35,139)

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21. INFORMATION ON BORROWINGS

(a) Repayments - Debentures

Principal Principal Principal InterestNew Repayments 30 June 2016 Repayments

Loans Actual Budget Actual Budget Actual BudgetParticulars Loan No. Expiry $ $ $ $ $ $ $ $GovernanceCivic and Administration Building 191 2032 6,593,801 0 261,000 257,684 6,332,801 6,336,116 378,022 381,846Community amenitiesAugusta Town Toilets 184 2019 41,928 0 9,645 9,645 32,283 32,283 2,278 2,396Margaret River Memorial Toilet Block 186 2019 84,961 0 19,391 19,391 65,570 65,570 5,112 5,254Augusta Water Wheel Toilets 188 2020 49,548 0 9,278 9,278 40,270 40,270 3,123 3,170Recreation and cultureAquatic Centre 164 2020 436,408 0 71,268 71,268 365,140 365,140 30,225 31,981Cowaramup Recreation Centre 174 2024 295,904 0 26,153 26,153 269,751 269,751 19,760 20,281MR Recreation Centre Solar Power 185 2019 32,611 0 7,502 7,502 25,109 25,109 1,772 1,864MR Recreation Centre (stage 1) 187 2024 339,772 0 28,545 28,545 311,227 311,227 24,163 24,312MR Recreation Centre (stage 2) 189 2020 326,464 0 61,129 61,129 265,335 265,335 20,578 20,887TransportPurchase of Motor Vehicles 158 2016 46,968 0 46,968 46,967 0 0 1,872 2,013Economic servicesAugusta Rural Transaction Centre 173 2024 448,496 0 38,940 38,940 409,556 409,556 30,121 30,822Gnarabup Café 179 2024 242,026 0 20,592 20,592 221,434 221,434 16,358 16,683Gnarabup Café 181 2026 139,025 0 9,108 9,108 129,917 129,917 9,320 9,393Other property and services

9,077,912 0 609,519 606,202 8,468,393 8,471,708 542,704 550,902Self Supporting LoansRecreation and cultureAugusta Bowling Club 183 2018 15,853 0 4,536 4,536 11,317 11,317 1,001 1,021Economic servicesMR Community Resource Centre 180 2024 30,939 0 30,939 30,939 0 0 4,220 4,059

46,792 0 35,475 35,475 11,317 11,317 5,221 5,080

9,124,704 0 644,994 641,677 8,479,710 8,483,025 547,925 555,982

Self supporting loan financed by payments from third parties.All other loan repayments were financed by general purpose revenue.

1 July 2015

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21. INFORMATION ON BORROWINGS (Continued)

(b) New Debentures - 2015/16

(c) Unspent Debentures

(d) Overdraft

The Shire did not have any overdraft facility as at 30 June 2016.

The Shire did not take up any new debentures during the year ended 30 June 2016.

The Shire did not have any unspent debentures as at 30 June 2016.

Page 47



22. RATING INFORMATION - 2015/16 FINANCIAL YEAR

Number Budget Budget Budget BudgetRate in of Rateable Rate Interim Back Total Rate Interim Back Total

$ Properties Value Revenue Rates Rates Revenue Revenue Rate Rate RevenueRATE TYPE $ $ $ $ $ $ $ $ $Differential general rate / general rate

Gross rental value valuationsResidential GRV 0.096050 3,880 66,032,701 6,342,444 82,186 19,678 6,444,308 6,337,561 40,000 10,000 6,387,561Residential GRV Vacant 0.184000 299 3,784,560 696,359 165,512 1,643 863,514 736,937 0 0 736,937Rural Residential GRV 0.092010 623 12,560,920 1,155,730 4,217 1,766 1,161,713 1,163,984 0 0 1,163,984Rural Residential GRV Vacant 0.179100 150 1,841,310 329,779 6,061 6 335,846 329,779 0 0 329,779Industrial, Commercial & Tourism 0.113770 998 35,319,161 4,018,261 72,359 14,051 4,104,671 3,946,606 0 0 3,946,606

Unimproved value valuationsUV Rural 0.004267 774 517,944,000 2,210,067 48,456 (617) 2,257,906 2,227,037 0 0 2,227,037UV 1 (one non rural use) 0.005334 110 72,190,000 385,061 (3,735) 0 381,326 359,218 0 0 359,218UV 2 (two non rural uses) 0.006401 19 12,994,000 83,175 0 0 83,175 75,845 0 0 75,845UV 3 (over two non rural uses) 0.007467 17 14,043,000 104,859 0 0 104,859 104,859 0 0 104,859UV conservation 0.004107 72 60,445,000 248,248 81 0 248,329 251,242 0 0 251,242Sub-Total 6,942 797,154,652 15,573,983 375,137 36,527 15,985,647 15,533,068 40,000 10,000 15,583,068

MinimumMinimum payment $

Gross rental value valuationsResidential GRV 1,191 850 9,029,481 1,012,350 0 0 1,012,350 1,020,687 0 0 1,020,687Residential GRV Vacant 1,191 725 3,125,955 863,475 0 0 863,475 862,284 0 0 862,284Rural Residential GRV 1,450 134 1,834,464 194,300 0 0 194,300 195,750 0 0 195,750Rural Residential GRV Vacant 1,450 11 69,000 15,950 0 0 15,950 14,500 0 0 14,500Industrial, Commercial & Tourism 1,280 236 1,833,478 302,080 0 0 302,080 307,200 0 0 307,200

Unimproved value valuationsUV Rural 1,337 179 36,419,704 239,323 0 0 239,323 237,986 0 0 237,986UV Strata Title Vineyard 785 37 2,700,000 29,045 0 0 29,045 29,045 0 0 29,045UV 1 (one non rural use) 1,337 6 1,263,000 8,022 0 0 8,022 8,022 0 0 8,022UV 2 (two non rural uses) 1,337 0 0 0 0 0 0 0 0 0 0UV 3 (over two non rural uses) 1,337 0 0 0 0 0 0 0 0 0 0UV Conservation 1,286 14 3,150,000 18,004 0 0 18,004 16,718 0 0 16,718Sub-Total 2,192 59,425,082 2,682,549 0 0 2,682,549 2,692,192 0 0 2,692,192

9,134 856,579,734 18,256,532 375,137 36,527 18,668,196 18,225,260 40,000 10,000 18,275,260Movement in Excess Rates 104 0Total amount raised from general rate 18,668,300 18,275,260

Totals 18,668,300 18,275,260

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23. NET CURRENT ASSETS

2016 2016 2015(30 June 2016

Carried Brought CarriedForward) Forward) Forward)

$ $ $

Surplus/(Deficit) 2,242,226 3,430,813 3,430,813

CURRENT ASSETSCash and cash equivalents

Unrestricted 3,045,229 2,167,561 2,167,561Restricted 21,745,119 12,170,159 12,170,159

ReceivablesRates outstanding 422,042 326,350 326,350Sundry debtors 181,471 441,084 441,084GST receivable 0 118,506 118,506Loans receivable - clubs/institutions 15,386 15,594 15,594Accrued Interest Receivable 306,431 169,732 169,732Prepayments 53,636 53,032 53,032

InventoriesFuel and materials 318,934 742,813 742,813

LESS: CURRENT LIABILITIESTrade and other payables

Sundry creditors (1,256,043) (1,163,572) (1,163,572)Accrued interest on debentures (12,924) (15,991) (15,991)Accrued salaries and wages (323,582) (227,511) (227,511)ATO liabilities (426,956) (18,357) (18,357)Income received in advance (125,861) (57,197) (57,197)

Current portion of long term borrowingsSecured by floating charge (600,922) (641,677) (641,677)

ProvisionsProvision for annual leave (1,077,084) (989,001) (989,001)Provision for long service leave (505,461) (379,965) (379,965)Provision for personal leave reward scheme (192,647) (227,464) (227,464)

Unadjusted net current assets 21,566,768 12,484,096 12,484,096AdjustmentsLess: Reserves - restricted cash (21,506,508) (11,275,796) (11,275,796)Less: Loans receivable - clubs/institutions (15,386) (15,594) (15,594)Add: Secured by floating charge 600,922 641,677 641,677Add: Leave component backed by cash reserve 389,017 381,383 381,383Add: Leave component not required to be funded 1,207,413 1,215,047 1,215,047

Adjusted net current assets - surplus/(deficit) 2,242,226 3,430,813 3,430,813

Difference

in the 2016 audited financial report and the surplus/(deficit) carried forward position as disclosedin the 2015 audited financial report.

Composition of net current assets

(30 June 2015

There was no difference between the surplus/(deficit) 1 July 2015 brought forward position used

(1 July 2015

Page 49

24.

The Shire did not impose any specified area rates.

25. SERVICE CHARGES - 2015/16 FINANCIAL YEAR

Budget Budget BudgetAmount Charges Charges Reserve Charges Charges Reserve

of Revenue Budget Applied Set Aside Applied to Applied Set Aside Applied toCharge Raised Revenue to Costs to Reserve Costs to Costs to Reserve Costs

Service Charges $ $ $ $ $ $ $ $ $Cowaramup Underground Power 333 4,333 4,333 4,333 0 0 4,333 0 0

4,333 4,333 4,333 0 0 4,333 0 0

Objects of the ChargeCouncil imposed a service charge in 2011-12 for undergrounding of electricity are charged an equal annual rateable properties benefiting from the improved between Peake Street and 30 metres south ofin Cowaramup. amount for 10 years. service. Bottrill Street.

26. DISCOUNTS, INCENTIVES, CONCESSIONS, & WRITE-OFFS- 2015/16 FINANCIAL YEAR

Rates DiscountsNo discounts for receiving rates payments on time are offered by the Shire.

Rates IncentivesRatepayers are provided with a rate incentive prize for payments received by the due date.

Waivers or ConcessionsNo rate concessions were approved by Council in 2015-16.



SPECIFIED AREA RATE - 2015/16 FINANCIAL YEAR

12 rateable properties located on Bussell Hwy Nature of the Service Charge Reasons for the Charge Area/Properties Charge Imposed

Properties in the defined area To recover the cost of the service from the

Page 50

27. INTEREST CHARGES AND INSTALMENTS - 2015/16 FINANCIAL YEAR

Instalment Instalment Unpaid RatesDate Plan Plan InterestDue Admin Charge Interest Rate Rate

Instalment Options $ % %Option OneSingle full payment 07-Sep-15 11.00%

Option TwoFirst Instalment 07-Sep-15 5.50% 11.00%Second Instalment 09-Nov-15 7.25 5.50% 11.00%Third Instalment 11-Jan-16 7.25 5.50% 11.00%Fourth Instalment 14-Mar-16 7.25 5.50% 11.00%

BudgetedRevenue Revenue

$ $Interest on unpaid rates 72,457 56,000Interest on instalment plan 128,805 125,000Charges on instalment plan 71,320 75,000Pensioner Deferred Interest 1,441 1,000ESL Penalty Interest 1,791 1,500

275,814 258,500



Page 51

2016 201528. FEES & CHARGES $ $

Governance 243,071 216,398General purpose funding 207,342 220,240Law, order, public safety 174,179 178,721Health 112,292 94,545Education and welfare 276,124 282,802Community amenities 4,745,862 4,470,089Recreation and culture 1,008,048 1,029,064Transport 212,540 503,214Economic services 2,265,807 2,262,928Other property and services 1,462 0

9,246,727 9,258,001

There were no changes during the year to the amount of the fees or charges detailed in the original

29. GRANT REVENUEGrants, subsidies and contributions are included as operatingrevenues in the Statement of Comprehensive Income:

2016 2015By Nature or Type: $ $Operating grants, subsidies and contributionsGovernance 66,474 125,758General purpose funding 720,127 2,020,105Law, order, public safety 505,480 391,275Education and welfare 15,000 14,680Community amenities 14,004 55,571Recreation and culture 133,355 187,592Transport 64,591 992,691Economic services 9,898 578Other property and services 41,003 34,820

1,569,932 3,823,070Non-operating grants, subsidies and contributionsLaw, order, public safety 0 345,579Community amenities 467,888 26,450Recreation and culture 98,808 329,900Transport 9,035,121 2,033,853

9,601,817 2,735,782

30. EMPLOYEE NUMBERS

The number of full-time equivalentemployees at balance date 161 158

201631. ELECTED MEMBERS REMUNERATION 2016 Budget 2015

$ $ $The following fees, expenses and allowances werepaid to council members and/or the president.

Meeting Fees 130,380 130,278 127,101President’s allowance 37,884 37,823 36,900Deputy President’s allowance 9,368 9,456 9,225Travelling expenses 11,833 8,400 5,556Telecommunications allowance 24,510 24,500 24,499

213,975 210,457 203,281



budget.

Page 52

32. MAJOR LAND TRANSACTIONS

The Shire did not participate in any major land transactions during the 2015-16 financial year.

33. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

The Shire did not participate in any trading undertakings or major trading undrtakings during the 2015-16financial year.



Page 53



34. FINANCIAL RISK MANAGEMENT

foreign currency risk.

Carrying Value Fair Value2016 2015 2016 2015

$ $ $ $Financial assetsCash and cash equivalents 24,790,348 14,337,720 24,790,348 14,337,720Receivables 1,098,186 1,234,950 1,098,186 1,234,950

25,888,534 15,572,670 25,888,534 15,572,670

Financial liabilitiesPayables 2,145,366 1,482,628 2,145,366 1,482,628Borrowings 8,479,710 9,124,704 7,938,259 8,760,007

10,625,076 10,607,332 10,083,625 10,242,635

Fair value is determined as follows:• Cash and cash equivalents, receivables, payables - estimated to the carrying value whichapproximates net market value.

• Borrowings - estimated future cash flows discounted by the current market interest rates applicable to assets and liabilities with similar risk profiles.

The Shire’s activities expose it to a variety of financial risks including price risk, credit risk, liquidity risk and

The Shire does not engage in transactions expressed in foreign currencies and is therefore not subject to

Financial risk management is carried out by the finance area under policies approved by the Council.

The Shire held the following financial instruments at balance date:

interest rate risk. The Shire’s overall risk management focuses on the unpredictability of financialmarkets and seeks to minimise potential adverse effects on the financial performance of the Shire.

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34. FINANCIAL RISK MANAGEMENT (Continued)(a) Cash and Cash Equivalents

2016 2015$ $

Impact of a 1% (1) movement in interest rates on cash

- Equity 215,306 171,497 - Statement of Comprehensive Income 215,306 171,497

Notes:(1)

level of liquidity and preserving capital. The finance area manages the cash portfolio with the assistance of independent advisers (where applicable). Council has an investment policy and the policy is subject to review by Council. An Investment Report is provided to Council on a monthly basis setting out the make-up and performance of the portfolio.

obligations under a financial instrument resulting in a financial loss to the Shire.

by Local Government (Financial Management) Regulation 19C . Council also seeks advice from independent advisers (where considered necessary) before placing any cash and investments.

Sensitivity percentages based on management's expectation of future possible market movements.

Cash is subject to interest rate risk - the risk that movements in interest rates could affect returns.

Another risk associated with cash is credit risk – the risk that a contracting entity will not complete its

The Shire manages these risks by diversifying its portfolio and only investing ininvestments authorised

The Shire’s objective is to maximise its return on cash awhilst maintaining an adequate

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34. FINANCIAL RISK MANAGEMENT (Continued)(b) Receivables

most non-rate debtors.

2016 2015

Percentage of rates and annual charges

- Current 0% 0% - Overdue 100% 100%

Percentage of other receivables

- Current 95.07% 95.30% - Overdue 4.93% 4.70%

The level of outstanding receivables is reported to Council monthly and benchmarks are set and

risk associated with these receivables is credit risk – the risk that the debts may not be repaid. The

The profile of the Shire’s credit risk at balance date was:

The Shire makes suitable provision for doubtful receivables as required and carries out credit checks on

There are no material receivables that have been subject to a re-negotiation of repayment terms.

encourages ratepayers to pay rates by the due date through incentives.

a secured charge over the land – that is, the land can be sold to recover the debt. The Shire is also ableto charge interest on overdue rates and annual charges at higher than market rates, which further encourages payment.

monitored for acceptable collection performance.

Credit risk on rates and annual charges is minimised by the ability of the Shire to recover these debts as

Shire manages this risk by monitoring outstanding debt and employing debt recovery policies. It also

The Shire’s major receivables comprise rates and annual charges and user charges and fees. The major

Page 56



34. FINANCIAL RISK MANAGEMENT (Continued)(c) Payables

Borrowings

Due Due Due Totalwithin between after contractual Carrying1 year 1 & 5 years 5 years cash flows values

$ $ $ $ $2016

Payables 2,145,366 0 0 2,145,366 2,145,366Borrowings 1,059,399 3,941,657 6,663,025 11,664,081 8,479,710

3,204,765 3,941,657 6,663,025 13,809,447 10,625,076

2015

Payables 1,482,628 0 0 1,482,628 1,482,628Borrowings 1,111,253 4,171,384 7,969,661 13,252,298 9,124,704

2,593,881 4,171,384 7,969,661 14,734,926 10,607,332

Payables and borrowings are both subject to liquidity risk – that is the risk that insufficient funds may be on hand to meet payment obligations

The contractual undiscounted cash flows of the Shire’s Payables and Borrowings are set out in the Liquidity Sensitivity Table below:

as and when they fall due. The Shire manages this risk by monitoring its cash flow requirements and liquidity levels and maintaining an adequatecash buffer. Payment terms can be extended and overdraft facilities drawn upon if required.

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34. FINANCIAL RISK MANAGEMENT (Continued)

(c) PayablesBorrowings (continued)

negotiation.

The following tables set out the carrying amount, by maturity, of the financial instruments exposed to interest rate risk: WeightedAverageEffective

<1 year >1<2 years >2<3 years >3<4 years >4<5 years >5 years Total Interest Rate$ $ $ $ $ $ $ %

Year ended 30 June 2016

Borrowings

Fixed rateDebentures 0 0 134,279 305,605 365,140 7,674,686 8,479,710 5.46%Weighted averageEffective interest rate 5.79% 6.12% 6.95% 5.36%

Year ended 30 June 2015

Borrowings

Fixed rateDebentures 46,968 0 0 175,353 0 8,902,383 9,124,704 5.49%Weighted averageEffective interest rate 6.70% 5.79% 5.48%

manages this risk by borrowing long term and fixing the interest rate to the situation considered the most advantageous at the time of Borrowings are also subject to interest rate risk - the risk that movements in interest rates could adversely affect funding costs. The Shire

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35. PRIOR PERIOD CORRECTIONS

Balances relating to the 2015 comparative year have been amended due to the correction of period period balances.These amendments have been adjusted as shown below.

Effect of the above adjustment:Original Balance

Amount of Adjustment

Adjusted Balance

$ $ $Changes to Financial Statements

Statement of Comprehensive Income

- by Nature or TypeExpensesEmployee costs (12,724,329) (214,476) (12,938,805)

- by ProgramExpensesGovernance (5,973,392) (47,572) (6,020,964)General purpose funding (1,041,043) (6,123) (1,047,166)Law, order, public safety (1,261,954) (8,765) (1,270,719)Health (482,168) (3,797) (485,965)Education and welfare (277,475) (2,155) (279,630)Community amenities (2,969,784) (15,395) (2,985,179)Recreation and culture (7,408,518) (9,083) (7,417,601)Transport (9,154,088) (92,859) (9,246,947)Economic services (793,108) (321) (793,429)Other property and services (187,785) (28,406) (216,191)

Statement of Financial PositionNon-Current LiabilitiesProvisions 217,813 214,476 432,289

EquityRetained Surplus 194,581,520 (214,476) 194,367,044

Expenditure from Operating ActiviesGovernance (6,325,344) (47,572) (6,372,916)General purpose funding (1,041,043) (6,123) (1,047,166)Law, order, public safety (1,303,765) (8,765) (1,312,530)Health (482,168) (3,797) (485,965)Education and welfare (277,475) (2,155) (279,630)Community amenities (2,981,524) (15,395) (2,996,919)Recreation and culture (7,510,503) (9,083) (7,519,586)Transport (9,168,270) (92,859) (9,261,129)Economic services (853,077) (321) (853,398)Other property and services (187,785) (28,406) (216,191)

Operating Activities Excluded from BudgetMovement in employee benefit provisions (non-current) (168,961) 214,476 45,515

Rate Setting Statement

employee costs were incorrectly stated and hence have been adjusted accordingly.

The provision for long service leave as at 30 June 2015 did not account for the entitlements of those employees that had workedfor the Shire for a period of less than 7 years due to a system error with the report produced. Therefore, the 2015 provision and

Page 59



35. PRIOR PERIOD CORRECTIONS (continued)Original Balance

Amount of Adjustment

Adjusted Balance

Changes to Notes of the Financial Report $ $ $

Note 10 - ProvisionsOpening Balance at 1 July 2015Non-current Provisions 217,813 214,476 432,289

Note 13 - Notes to the Statement of Cash Flows(b) Reconciliation of Net Cash Provided By Operating Activities to Net ResultNet Result 4,151,571 (214,476) 3,937,095Increase/(Decrease) in Provisions (138,681) 214,476 75,795

Note 18 - Financial RatiosDebt Service Cover Ratio 8.01 (0.20) 7.81Operating Surplus Ratio 0.05 (0.01) 0.04Own Source Revenue Coverage Ratio 0.92 (0.01) 0.91Adjusted Debt Service Cover Ratio 7.42 (0.19) 7.23Adjusted Operating Surplus Ratio 0.03 (0.01) 0.02

Page 60

RATIO INFORMATION

2016 2015 2014

Asset consumption ratio 0.99 0.75 0.79Asset renewal funding ratio 1.28 1.18 0.57

The above ratios are calculated as follows:

Asset consumption ratio

Asset renewal funding ratio

depreciated replacement costs of assetscurrent replacement cost of depreciable assets

NPV of planning capital renewal over 10 yearsNPV of required capital expenditure over 10 years

SHIRE OF AUGUSTA MARGARET RIVERSUPPLEMENTARY RATIO INFORMATION

The following information relates to those ratios which only require attestation they have been checkedand are supported by verifiable information. It does not form part of the audited financial report


Page 63

2015-16 Annual Report

Finance Summary

According to the Statement of Comprehensive Income, the Shire recorded a net result of a surplus of $7,873,594 for the 2015-16 financial year which was a 100% increase on the previous year. This improved result was primarily due to the receipt in late June of the Royalties for Regions’ grant of $5,490,000 for the Margaret River main street project. After the inclusion of the non-cash revenue from the fair value revaluation of fixed assets, the statement shows a result for the year of $8,770,287.

The net result should not be confused with the Shire’s budget position represented in the Rate Setting Statement which shows a budget surplus of $2,242,226 being recorded at 30 June 2016. This surplus is primarily a result of revenue exceeding budget projections and capital and operating projects being delayed or deferred to the following year. Therefore this surplus is used to fund projects and expenditure budgeted for 2016-17. The amount of this surplus is $54,523 higher than that included in the 2016-17 Budget.

Total revenue received for 2015-16 was $40,155,066 and as can be seen in the following chart, the majority of the Shire’s revenue is obtained from rates (46%) with fees and charges providing 23% of revenue. Grants received for capital items and projects totalled $9,601,817 or 24% of total revenue and were inflated by the Royalties for Regions grant which will not be expended until 2018. The Shire’s high proportion of own source revenue from rates and fees and charges means it is not reliant upon operating grants from the Federal or State Governments which only provide 4% of total revenue. This percentage was lower than would normally be expected due to the advance payment received in June 2015 of 50% of the Shire’s 2015-16 Financial Assistance Grants allocation.

Rates46%

Operating Grants, Subsidies and Contributions

4%

Fees and Charges23%

Interest Earnings2%

Other Revenue1%

Non-Operating Grants, Subsidies and Contributions

24%

Proportion of Revenue by Type

Total operating expenditure for the year was $32,281,472 and was 6% higher than last year due primarily to the increased allocation of depreciation resulting from the mandatory revaluation of the Shire’s assets at fair value. Depreciation increased by 17% from $6,935,832 to $8,107,587. Employee costs continues to be the Shire’s largest expenditure item and constitutes 42% of total operating expenditure. Depreciation (25%) and expenditure on materials and contracts (23%) are the next largest items of expenditure. Interest on loan borrowings totalled $547,925 for the year or only 2% of total operating expenditure.

Total capital expenditure for 2015-16 was $7,868,764 and was 14% higher than expenditure for the previous year. The main reason was the increased allocation of funding from the Roads to Recovery program. Projects completed this year included the reconstruction of parts of Rosa Brook Road, Leeuwin Road, Wallcliffe Road and Auger Way, reseals of parts of Osmington Road, Twenty Four Road, Townview Terrace and Tunbridge Street, construction of paths for Elva Street and Le Souef Street, completion of the Cowaramup main street project, extension of the Wadandi track to Redgate Road, construction of a path from Flinders Bay to the Augusta Boat Harbour, reconstruction of the Stevens Road bridge and the conversion of the Augusta Recreation Centre squash courts to a gymnasium.

The following chart compares capital expenditure for the current and past three financial years and shows a continued emphasis on transport related projects including roads, drainage and paths.

Employee Costs42%

Materials and Contracts

23%

Utility Charges4%

Depreciation on Non-Current Assets

25%

Interest Expenses2%

Insurance Expenses2%

Other Expenditure1%

Loss on Asset Disposals

1%

Proportion of Expenditure by Type

A comparison of the balance of loan principal outstanding, cash backed reserves and loan repayments (principal and interest) for the current and past 6 years is shown in the following chart. Proceeds from the settlement of the class actions related to the Collaterised Debt Obligation (CDO) investments, delayed capital expenditure and the Royalties for Regions grant for the Margaret River main street project have allowed additional funds to be provided to reserves this year. Loan principal outstanding is steadily declining and is attributable to no new loans being drawn down in recent years. Total loan principal and interest repayments have remained relatively steady for the past few years.

The Shire’s Statement of Financial Position (Balance Sheet) at 30 June 2016 shows that net assets have increased by almost $9 million compared to the previous year. The Shire is now

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

Capital Expenditure Comparison

2012-13 2013-14 2014-15 2015-16

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16Loan Principal Outstanding 4,711,070 11,058,18011,080,18510,426,663 9,706,155 9,124,704 8,479,710Cash Backed Reserves 1,903,430 3,244,122 3,767,195 9,343,615 8,681,837 11,275,79621,506,508Total Principal and Interest

Repayments 1,824,081 949,824 8,018,403 1,257,480 1,284,502 1,109,055 1,192,919

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

$'s

Borrowings and Reserves

responsible for the management of net assets valued at almost $388 million. Of this total almost $374 million represents the value of fixed or capital assets.

Legislative changes that came into effect in 2012-13 mandated the valuation of local government fixed assets on the basis of their fair value. Plant and equipment assets, land and building assets and infrastructure assets have all been revalued during the first 3 year cycle of valuations. This year plant and equipment assets were revalued for the second time and resulted in the value of these assets being increased by $896,693. This revaluation adjustment was included in the Statement of Comprehensive Income and resulted in total comprehensive income of $8,770,287 being reported.

Key Financial Indicators are shown in the following table.

2015-16 2014-15 2013-14 Operating Surplus Ratio Industry benchmark is between 0% and 15%

-6% 4% -5%

Own Source Revenue Coverage Ratio Industry benchmark is greater than 60%

89% 91% 91%

Current Ratio Industry benchmark is greater than 100%

105% 121% 107%

Debt Service Cover Ratio Industry benchmark is greater than 5

5.81 7.81 4.92

Asset Sustainability Ratio Industry benchmark is between 90% and 110%

73% 57% 110%

Asset Consumption Ratio Industry benchmark is between 50% and 75%

99% 75% 79%

Asset Renewal Funding Ratio Industry benchmark is between 75% and 105%

128% 118% 57%

The slight decline in some of the ratios reported for 2015-16 is attributable to a number of factors including the advance payment received on 30 June 2015 of half of the 2015-16 Financial Assistance Grant. Had the full grant been received in 2015-16 the Operating Surplus Ratio would have been -4% and the Debt Service Cover Ratio 6.35. The increased allocation of depreciation has had a negative impact upon the Own Source Revenue Coverage, Debt Service Cover and Operating Surplus ratios. Expenditure on new and upgraded assets in preference to asset renewal projects has contributed to a lower than benchmark Asset Sustainability Ratio.

Details of the Shire’s financial performance for the year are included in the Concise Financial Report. This report is an extract from the Annual Financial Report and includes the major financial statements and the three year comparison of financial ratios. The full Annual Financial Report is available on the Shire’s website.


6.0 Reports 6.2 AUDITOR’S MANAGEMENT REPORT FOR THE YEAR

ENDED 30 JUNE 2016

Attachment 1 – Auditor’s Management Report for the Year Ended 30 June 2016


6.0 Reports 6.4 RISK DASHBORARD REPORT – JUNE 216

Attachment 1 – Risk Dashboard Report - June 2016

Risk ControlModerate Adequate

Current Issues / Actions / Treatments Due DateNo current actions required

Risk ControlHigh Inadequate

Current Issues / Actions / Treatments Due Date

Develop Operational Plans (Waste Mgt - Operational, Environmental & Contingency) Dec-16

Develop additional sections of the Climate Change Response Plan ( as per the Climate Change Response Framework)

Jun-17

Risk ControlLow Adequate

Current Issues / Actions / Treatments Due DateArrange external advice on IT Security (Cybercrime) Dec-16 ICT Coordinator

External theft & fraud (inc. Cyber Crime)Responsibility

ResponsibilityManager Environmental

Health,Waste and Ranger Services

Manager Planning

Shire of Augusta Margaret River Risk Dashboard Report

June 2016Executive Summary

Being the Shire's first report under the introduced risk management framework , focus is on embedding and driving continual improvement. Future reports will continue to provide relevant insight and recommendations to assist governance activities for the Executive

Leadership Team. It is supported by the attached documents that were produced through and workshops on the 11th August and ensuing discussions.

1. Risk Profiles for the 16 themes discussed. 2. Risk Management Policy amendments and Procedures.

Recommendations

Embedding1. Arrange for Procedures to be endorsed and adopted.

Risk Profiles1. Discuss and review the attached Risk Profiles Review and approve all Risk Profiles

(from a Risk & Control perspective).2. Confirm Current Issues / Actions / Treatments (Responsibility & Due Date)

MisconductResponsibility

Inadequate environmental management


June 2016Risk ControlHigh Adequate

Current Issues / Actions / Treatments Due DateAgenda item for Audit and Risk Management Committee on effectiveness of compliance (implement at completion of compliance manual)

Jun-16

Implement guidelines on gifts and travel on receipt of DLGC information Dec-16

Risk ControlLow Adequate




Risk ControlHigh Adequate

Current Issues / Actions / Treatments Due DateReview Community Consultation (non planning matters) Policy Jun-16

Complete the Marketing and Communications Strategy Dec-16


Current Issues / Actions / Treatments Due DateDevelop maintance schedules for all buildings Dec-16


Current Issues / Actions / Treatments Due DateComplete Bushfire Risk Management Plan for Shire Townships Dec-16

Review BCP's across organisation (eg. Waste) Dec-16

Complete BCP Exercises Dec-16

ResponsibilityManager Asset Services

Coordinator Community Planning & Development

Marketing & Events Officer

Inadequate engagement practicesResponsibility

Inadequate asset sustainability practices

Inadequate document management processesResponsibility

Providing inaccurate advice / informationResponsibility

Responsibility

Governance Officer

CEO

Failure to fulfil statutory, regulatory or compliance requirements

Bushfire Risk Planning Coordinator

Business & community disruptionResponsibility

Manager Environmental Health,Waste and Ranger

ServicesManager Corporate Services


June 2016Risk Control

Moderate AdequateCurrent Issues / Actions / Treatments Due Date

No current actions required


Current Issues / Actions / Treatments Due DateDevelop a Security Audit Procedure Dec-16








Current Issues / Actions / Treatments Due DateNo current actions


Current Issues / Actions / Treatments Due Date

Review implications of a Regional Event Management Strategy (ie. Capacity planning) Dec-16

Review Event Policies (strategic direction rather than procedures) Dec-16

Review Community Hall management practices Jun-17

Ineffective management of facilities / venues / events

Manager Human & Community Services

ResponsibilityManager Environmental

Health,Waste and Ranger Services

Manager Environmental Health,Waste and Ranger

Services

ResponsibilityInadequate supplier / contract management

Inadequate project / change managementResponsibility

ResponsibilityIneffective employment practices

Inadequate safety and security practicesResponsibility

ResponsibilityICT Coordinator

Failure of IT &/or communication systems and infrastructure

ResponsibilityErrors, ommisions & delays


11.4 Corporate and Community Services 11.4.3 LIST OF PAYMENTS FOR SEPTEMBER 2016

Attachment 1 – List of Payments for September 2016

Chq/EFT Date Name Description Amount 42087 06/09/2016 Bankwest Credit Card Charges 11,012.21 42088 06/09/2016 Newsxpress Margaret River Library Stock 236.80 42089 06/09/2016 Petty Cash Turner Caravan Park Petty Cash Recoup 169.15 42090 13/09/2016 BCITF BCITF 7,369.57 42091 20/09/2016 Petty Cash - Margaret River Petty Cash Recoup 287.55 42092 27/09/2016 Petty Cash - Margaret River Petty Cash Recoup 255.15

Total of Cheque Payments for September 2016 19,330.43

EFT55470 06/09/2016 Felicity Ann Haynes Councillor Allowance 1,802.41 EFT55471 06/09/2016 Graeme William Davis Honorarium Fee 600.00 EFT55472 06/09/2016 Ian Earl Councillor Allowance 5,446.66 EFT55473 06/09/2016 Kimberley Ronald Hastie Councillor Allowance 1,802.41 EFT55474 06/09/2016 Kylie Kennaugh Councillor Allowance 2,602.41 EFT55475 06/09/2016 Michael Robert Smart Councillor Allowance 1,802.41 EFT55476 06/09/2016 Pam Townshend Councillor Allowance 1,802.41 EFT55477 06/09/2016 Peter Lane Councillor Allowance 1,802.41 EFT55478 06/09/2016 34 Degrees Blue Stock 81.00 EFT55479 06/09/2016 APRA (Australasian Performing Right Assocation Ltd) Licence Fee 1,289.70 EFT55480 06/09/2016 AT & WM Coffey Painting Contractors Building Maintenance 2,744.00 EFT55481 06/09/2016 Acromat Equipment 559.90 EFT55482 06/09/2016 Amanda Ireland Reimbursement 39.91 EFT55483 06/09/2016 Amity Signs And Industrial Products Signs 365.20 EFT55484 06/09/2016 Arrow Bronze Plaques 1,261.59 EFT55485 06/09/2016 Australian Services Union Union Membership Fees 3,206.25 EFT55486 06/09/2016 Australian Taxation Office - PAYG PAYG Tax 90,006.00 EFT55487 06/09/2016 BHE Welding & Fabrication Repairs And Maintenance 440.00 EFT55488 06/09/2016 Boc LTD Gas Supply 197.71 EFT55489 06/09/2016 Boss Office Choice Stationery 275.17 EFT55490 06/09/2016 Brookfield Connect Contribution 5,000.00 EFT55491 06/09/2016 Brownes Foods Operations Pty Ltd Milk Supply 43.62 EFT55492 06/09/2016 Bullivants Pty Ltd Equipment 224.05 EFT55493 06/09/2016 Bunnings Group Limited Hardware Supplies 22.43 EFT55494 06/09/2016 Burke Air Pty Ltd Air Con Maintenance 1,726.56 EFT55495 06/09/2016 Carbon Neutral Pty Ltd Sustainability Initiatives 11,536.80 EFT55496 06/09/2016 Child Support Agency Child Support Deductions 400.05 EFT55497 06/09/2016 Climatic Service Pty Ltd Building Maintenance 1,325.50 EFT55498 06/09/2016 Coastal Mini Earthworks Earthworks 324.50 EFT55499 06/09/2016 Council On The Ageing WA (COTA) Inc Annual Fee 1,164.24 EFT55500 06/09/2016 Cowara Contractors Pty Ltd Earthworks 17,787.00 EFT55501 06/09/2016 Cowaramup Tractor Sales And Service Parts And Repairs 15.07 EFT55502 06/09/2016 Craven Foods Stock 358.41 EFT55503 06/09/2016 Darnell's General Stores Fuel 128.00 EFT55504 06/09/2016 Datanet Barcode RFID Wireless Equipment 821.99 EFT55505 06/09/2016 Down South Mini Earthmovers Earthworks 1,633.50 EFT55506 06/09/2016 Down South Wholesalers Wholesale Supplies 1,156.37 EFT55507 06/09/2016 Earth 2 Ocean Communications Repairs And Maintenance 467.60 EFT55508 06/09/2016 Elizabeth Rachel Kiernan Refund 295.00 EFT55509 06/09/2016 GHD Consultancy Services 13,125.20 EFT55510 06/09/2016 Gardners Complete Earthmoving & Garden Supplies Earthworks 704.00 EFT55511 06/09/2016 Gary Evershed Reimbursement 58.60 EFT55512 06/09/2016 Gozzi's Gas & Plumbing Service Plumbing And Gas Contractor 990.00 EFT55513 06/09/2016 Guy B Day Building Maintenance 4,994.00 EFT55514 06/09/2016 James Bennett Pty Ltd Library Stock 1,136.36 EFT55515 06/09/2016 Jan Quirk Sports Umpire 16.00 EFT55516 06/09/2016 Kristi Head Sports Umpire 192.00 EFT55517 06/09/2016 Leeuwin Tyres Repairs And Maintenance 920.00 EFT55518 06/09/2016 Leeuwin Window Cleaning Cleaning 360.00 EFT55519 06/09/2016 Lightning Ridge Electrical Contracting Electrical Contractor 230.00 EFT55520 06/09/2016 Lisa Hodson Fitness Instructor 49.50 EFT55521 06/09/2016 Local Government Managers Australia WA Division Inc Membership 258.00 EFT55522 06/09/2016 Lynnette Kenworthy Reimbursement 290.70 EFT55523 06/09/2016 Margaret River - Cowaramup Electrical Service Electrical Contractor 2,368.67 EFT55524 06/09/2016 Margaret River Mowers & Chainsaws Repairs And Maintenance 159.60 EFT55525 06/09/2016 Margaret River Sign Company Signs 2,391.40 EFT55526 06/09/2016 Margaret River Steel Products Repairs And Maintenance 3,691.16 EFT55527 06/09/2016 Margaret River Structural Engineering Engineering Services 660.00 EFT55528 06/09/2016 Margaret River Timber and Hardware Hardware Supplies 468.81 EFT55529 06/09/2016 Margaret River Windscreens Parts And Repairs 400.00 EFT55530 06/09/2016 Megan Smith Reimbursement 104.90 EFT55531 06/09/2016 Mikmarns Landscapes Earthworks 1,661.00 EFT55532 06/09/2016 Nordic Fitness Equipment Consumables 338.00 EFT55533 06/09/2016 OCE Corporate (Office Cleaning Experts T/A) Cleaning 32,420.77 EFT55534 06/09/2016 PVP Signs Signs 376.20 EFT55535 06/09/2016 Pay-plan Pty Ltd (Salary Packaging Administration Supplier's Salary Sacrifice 190.17 EFT55536 06/09/2016 Pro-Line Kerbing Contractors Road Maintenance 4,204.20 EFT55537 06/09/2016 Renard Group Pty Ltd Sponsorship 5,500.00 EFT55538 06/09/2016 Repco Margaret River Parts and Repairs 177.36 EFT55539 06/09/2016 River Fresh IGA Catering 174.92

List of Payments for the Month of September 2016

EFT55540 06/09/2016 Safe And Sure Security Pty Ltd Building Maintenance 200.20 EFT55541 06/09/2016 Scope Business Imaging Preventative Service Maintenance 4,939.68 EFT55542 06/09/2016 Scott Print Printing 365.20 EFT55543 06/09/2016 Seton Australia Equipment 796.73 EFT55544 06/09/2016 Simon Quirk Sports Umpire 16.00 EFT55545 06/09/2016 Sos Office Equipment Printing 106.22 EFT55546 06/09/2016 South West Computable Repairs And Maintenance 941.00 EFT55547 06/09/2016 Southern Lock And Security Building Maintenance 152.81 EFT55548 06/09/2016 Southern Workwear And Ammo Personal Protective Clothing 112.00 EFT55549 06/09/2016 Sports Power Margaret River Equipment 250.00 EFT55550 06/09/2016 Staley Food and Packaging Stock 473.10 EFT55551 06/09/2016 Staples Australia Pty Limited. Stationery 511.84 EFT55552 06/09/2016 Synergy Usage And Service Charges 1,183.90 EFT55553 06/09/2016 T-Quip Parts And Repairs 25.50 EFT55554 06/09/2016 Telstra Usage And Service Charges 110.85 EFT55555 06/09/2016 The Larder Margaret River Catering 533.15 EFT55556 06/09/2016 The Plunkett Group Refund 1,891.72 EFT55557 06/09/2016 The Tube Nursery Horticultural Supplies 956.00 EFT55558 06/09/2016 Toll Ipec - (Courier Australia) Freight 244.30 EFT55559 06/09/2016 Warren Blackwood Waste Waste Management 86.50 EFT55560 06/09/2016 Water Corporation Usage And Service Charges 14,501.07 EFT55561 06/09/2016 Welcome Site (Zanphire Pty Ltd) Toilet Hire 1,804.00 EFT55562 06/09/2016 West Australian Alternative Energy (Green to Go) Building Maintenance 1,650.00 EFT55563 06/09/2016 Work Clobber Bunbury Protective Clothing 140.40 EFT55564 21/09/2016 BP Australia Pty Ltd Fuel 1,889.87 EFT55565 13/09/2016 34 Degrees Blue Stock 162.00 EFT55566 13/09/2016 A G & B V Sholer Cleaning 120.00 EFT55567 13/09/2016 AAA Southwest Electrical Tagging Electrical Tagging 805.00 EFT55568 13/09/2016 Airport Lighting Specialist Repairs And Maintenance 343.20 EFT55569 13/09/2016 Amanda Ireland Reimbursement 244.11 EFT55570 13/09/2016 Anne Marie Laddie Reimbursement 283.08 EFT55571 13/09/2016 Arbor Guy Tree Management 11,114.40 EFT55572 13/09/2016 Augusta Community Resource Centre Inc Advertising 180.00 EFT55573 13/09/2016 Augusta Hardware - Town Hardware Supplies 539.07 EFT55574 13/09/2016 Augusta Newsagency Library Stock 45.30 EFT55575 13/09/2016 Australia Post Postage 8,841.11 EFT55576 13/09/2016 Australian Paper Printing 4,620.00 EFT55577 13/09/2016 Autopro Margaret River Parts And Repairs 114.00 EFT55578 13/09/2016 Bagmasters A Division Of Sewlex Manufacturing Equipment 293.70 EFT55579 13/09/2016 Benara Nurseries Horticultural Supplies 2,809.92 EFT55580 13/09/2016 Bluebox Solutions Consulting Services 136.13 EFT55581 13/09/2016 Bowbright Cleaning Cleaning 1,806.80 EFT55582 13/09/2016 Brownes Foods Operations Pty Ltd Milk Supply 92.70 EFT55583 13/09/2016 Building Commission Of Wa (Dept Of Commerce) Building Commission 9,250.13 EFT55584 13/09/2016 Bunnings Group Limited Hardware Supplies 1,276.63 EFT55585 13/09/2016 Burke Air Pty Ltd Air Con Maintenance 2,431.83 EFT55586 13/09/2016 Busselton Auto Electrics Parts and Repairs 301.40 EFT55587 13/09/2016 Christine McAtee Reimbursement 262.86 EFT55588 13/09/2016 Coca-cola Amatil Stock 482.33 EFT55589 13/09/2016 Commercial Turf Services Ground Maintenance 1,155.00 EFT55590 13/09/2016 Cookies Galore Stock 183.25 EFT55591 13/09/2016 Covs Parts Pty Ltd Parts And Repairs 506.00 EFT55592 13/09/2016 Cowara Contractors Pty Ltd Earthworks 13,340.25 EFT55593 13/09/2016 Cowaramup Agencies Equipment 550.00 EFT55594 13/09/2016 Cowaramup Junior Football Club Kidsport Application 720.00 EFT55595 13/09/2016 Craven Foods Stock 423.27 EFT55596 13/09/2016 Data #3 Limited Software Licence 1,482.29 EFT55597 13/09/2016 Domus Nursery Ground Maintenance 815.51 EFT55598 13/09/2016 Down South Mini Earthmovers Earthworks 891.00 EFT55599 13/09/2016 Down South Wholesalers Wholesale Supplies 227.94 EFT55600 13/09/2016 Dr Chloe Lovelidge Employee Assistance Program 480.00 EFT55601 13/09/2016 Earth 2 Ocean Communications Equipment 2,269.61 EFT55602 13/09/2016 Esplanade Hotel Fremantle - By Rydges Accommodation 590.50 EFT55603 13/09/2016 G Enderes & H Enderes-van Der Veen Training 55.00 EFT55604 13/09/2016 Geographe Petroleum Fuel 20,471.47 EFT55605 13/09/2016 Gozzi's Gas & Plumbing Service Plumbing And Gas Contractor 5,554.64 EFT55606 13/09/2016 Heather Auld Reimbursement 117.23 EFT55607 13/09/2016 Hougoumont Hotel Accommodation 913.10 EFT55608 13/09/2016 Howard Porter Repairs and Maintenance 8,206.00 EFT55609 13/09/2016 IBM Australia Limited Security Services 695.20 EFT55610 13/09/2016 Ian Earl Councillor Allowance 2,682.18 EFT55611 13/09/2016 Instant Weighing Repairs And Maintenance 1,265.00 EFT55612 13/09/2016 JAM Creative Consultancy Advice 725.00 EFT55613 13/09/2016 James Bennett Pty Ltd Library Stock 809.12 EFT55614 13/09/2016 Josh Byrne and Associates Water Scheme 2,282.50 EFT55615 13/09/2016 Kestral Computing Pty Ltd Software Licence 12,962.40 EFT55616 13/09/2016 Kleenheat Gas Gas Supply 746.23 EFT55617 13/09/2016 Kmart Bunbury Equipment 348.00 EFT55618 13/09/2016 LG Assist Australia Pty Ltd Advertising 302.50 EFT55619 13/09/2016 Landgate Land Enquiry 1,352.58 EFT55620 13/09/2016 Landmark Supplies and Equipment 2,586.66

EFT55621 13/09/2016 Leeuwin Tyres Parts And Repairs 265.00 EFT55622 13/09/2016 Lightning Ridge Electrical Contracting Electrical Contractor 137.50 EFT55623 13/09/2016 Lisa Hodson Fitness Instructor 49.50 EFT55624 13/09/2016 Local Government Managers Australia WA Division Inc Membership 691.00 EFT55625 13/09/2016 Lotex Filter Cleaning Service Repairs And Maintenance 99.57 EFT55626 13/09/2016 Malatesta Road Paving And Hot Mix Road Maintenance 9,792.10 EFT55627 13/09/2016 Margaret River - Cowaramup Electrical Service Electrical Contractor 15,508.12 EFT55628 13/09/2016 Margaret River Decorator Centre Building Maintenance 19.90 EFT55629 13/09/2016 Margaret River Steel Products Building Maintenance 15,018.64 EFT55630 13/09/2016 Margaret River Timber and Hardware Hardware Supplies 90.28 EFT55631 13/09/2016 Margaret River Windscreens Repairs And Maintenance 1,132.00 EFT55632 13/09/2016 Mary Hirschmann Employee Assistance Program 1,260.00 EFT55633 13/09/2016 Matrix Tilt Tray & Towing Service Towing Services 176.00 EFT55634 13/09/2016 Mcleods Barristers & Solicitors Legal Advice 2,610.70 EFT55635 13/09/2016 Motorpass (Wex Australia Pty Ltd) Fuel 2,258.95 EFT55636 13/09/2016 Norrish Fencing Fencing 686.40 EFT55637 13/09/2016 Novotel Perth Langley Accommodation 652.70 EFT55638 13/09/2016 PFD Food Service Pty Ltd Stock 214.85 EFT55639 13/09/2016 Patrizia Derna Washer Refund 96.00 EFT55640 13/09/2016 Peerless Jal Pty Ltd Equipment 500.59 EFT55641 13/09/2016 Plasterboard Margaret River Building Maintenance 106.56 EFT55642 13/09/2016 Procare Locksmiths Building Maintenance 700.00 EFT55643 13/09/2016 Raewyn Caisley Library Event 1,142.00 EFT55644 13/09/2016 Rapid Ascent Adventure Event Management Sponsorship 8,250.00 EFT55645 13/09/2016 Red Dot Store Consumables 66.97 EFT55646 13/09/2016 Reece Pty Ltd Plumbing Supplies 173.56 EFT55647 13/09/2016 Repco Margaret River Parts And Repairs 147.18 EFT55648 13/09/2016 River Fresh IGA Catering 222.10 EFT55649 13/09/2016 Rob Bushby Electrics Electrical Contractor 484.00 EFT55650 13/09/2016 Robert Cowley Fisher Road Maintenance 352.00 EFT55651 13/09/2016 Rural Health West Sponsorship 5,500.00 EFT55652 13/09/2016 Sos Office Equipment Printing 415.37 EFT55653 13/09/2016 Soundpack Solutions Library Stationery 291.28 EFT55654 13/09/2016 South West Zone Of The Wa Local Government Association Annual Membership 600.00 EFT55655 13/09/2016 Southern Lock And Security Building Maintenance 700.50 EFT55656 13/09/2016 Southern Workwear And Ammo Protective Clothing 155.80 EFT55657 13/09/2016 Staley Food and Packaging Stock 316.33 EFT55658 13/09/2016 Staples Australia Pty Limited. Stationery 217.30 EFT55659 13/09/2016 Survcon Pty Ltd Surveying 759.00 EFT55660 13/09/2016 Synergy Usage And Service Charges 21,403.15 EFT55661 13/09/2016 Telstra Usage And Service Charges 749.82 EFT55662 13/09/2016 Toby Redmile Refund 490.05 EFT55663 13/09/2016 Toll Ipec - (Courier Australia) Freight 259.41 EFT55664 13/09/2016 Truck Centre (wa) Pty Ltd Parts And Repairs 1,105.87 EFT55665 13/09/2016 Valvoline (Australia) Pty Ltd Parts And Repairs 1,758.45 EFT55666 13/09/2016 WA Hino Sales And Service Repairs And Maintenance 220.00 EFT55667 13/09/2016 WA Local Government Assoc (WALGA) Organisational Development 433.99 EFT55668 13/09/2016 Warren Blackwood Waste Waste Management 1,454.40 EFT55669 13/09/2016 Water Corporation Usage And Service Charges 2,316.68 EFT55670 13/09/2016 Westrac Pty Ltd Plant Purchase 376,722.36 EFT55671 13/09/2016 Yahava Margaret River (Recreation Centre) Coffee Supply 219.00 EFT55672 13/09/2016 Pay-plan Pty Ltd (Salary Packaging Administration Supplier's Salary Sacrifice 17,745.36 EFT55673 14/09/2016 AFGRI Equipment Australia Pty Ltd Equipment 8,965.00 EFT55675 15/09/2016 Woolworths Limited Stock 1,257.25 EFT55676 19/09/2016 Bank of Queensland Term Deposit 1,500,000.00 EFT55677 19/09/2016 ME Bank Term Deposit 2,000,000.00 EFT55678 16/09/2016 Rival Solutions Subscription 6,791.63 EFT55679 20/09/2016 34 Degrees Blue Stock 162.00 EFT55680 20/09/2016 A G & B V Sholer Cleaning 120.00 EFT55681 20/09/2016 AFGRI Equipment Australia Pty Ltd Equipment 50.69 EFT55682 20/09/2016 AK Homes Construction Pty ltd Refund 24.00 EFT55683 20/09/2016 Amanda Ireland Reimbursement 92.40 EFT55684 20/09/2016 Ana Paula Brawls Library Services 440.00 EFT55685 20/09/2016 Arbor Guy Tree Management 9,449.22 EFT55686 20/09/2016 Augusta Margaret River State Emergency Services (SES) Station Expenses 519.75 EFT55687 20/09/2016 Austral Mercantile Collections Legal Fees 292.90 EFT55688 20/09/2016 Australian Taxation Office - PAYG PAYG Tax 91,152.00 EFT55689 20/09/2016 BCG Residential Pty Ltd Refund 24.00 EFT55690 20/09/2016 Blackwoods Aitkens Parts And Repairs 1,143.81 EFT55691 20/09/2016 Boss Office Choice Office Supplies 232.77 EFT55692 20/09/2016 Bowbright Cleaning Cleaning 1,756.80 EFT55693 20/09/2016 Brownes Foods Operations Pty Ltd Milk Supply 92.70 EFT55694 20/09/2016 Bullivants Pty Ltd Parts And Repairs 226.27 EFT55695 20/09/2016 Bunnings Group Limited Hardware Supplies 1,193.78 EFT55696 20/09/2016 CJD Equipment Pty Ltd Repairs And Maintenance 19,293.89 EFT55697 20/09/2016 Calibre Consulting (Aust) Consulting 2,794.00 EFT55698 20/09/2016 Cape Drilling Services Repairs And Maintenance 214.50 EFT55699 20/09/2016 Cape Dry Cleaners Cleaning 31.35 EFT55700 20/09/2016 Chubb Australia Ltd Fire Security 1,432.17 EFT55701 20/09/2016 Churches Of Christ In Western Australia Inc Refund 3,556.29 EFT55702 20/09/2016 Coastal Mini Earthworks Earthworks 198.00

EFT55703 20/09/2016 Craneford Plumbing Plumbing Contractor 143.00 EFT55704 20/09/2016 Craven Foods Stock 253.28 EFT55705 20/09/2016 Darnell's General Stores Fuel 128.00 EFT55706 20/09/2016 Data #3 Limited Software Licence 608.75 EFT55707 20/09/2016 Delta Building Automation Wa Pty Ltd Building Maintenance 3,135.00 EFT55708 20/09/2016 Donna Martin Reimbursement 165.29 EFT55709 20/09/2016 Down South Mini Earthmovers Earthworks 990.00 EFT55710 20/09/2016 Down South Wholesalers Wholesale Supplies 132.06 EFT55711 20/09/2016 Earlyworks Software Subscription 138.77 EFT55712 20/09/2016 Eaton Massage Therapy Fitness Instructor 180.00 EFT55713 20/09/2016 Enviroflow Plumbing & Gas Plumbing And Gas Contractor 2,639.25 EFT55714 20/09/2016 Everyday Potted Plants Horticultural Supplies 158.40 EFT55715 20/09/2016 Filtrex Innovative Wastewater Solutions Refund 24.00 EFT55716 20/09/2016 Foxtel Management Pty Ltd Foxtel 155.00 EFT55717 20/09/2016 Freestyle Now Youth Event 2,530.00 EFT55718 20/09/2016 Gastech Australia Pty Ltd Equipment Maintenance 154.00 EFT55719 20/09/2016 Geoffrey David Bishop Refund 96.00 EFT55720 20/09/2016 Gozzi's Gas & Plumbing Service Plumbing And Gas Contractor 4,707.51 EFT55721 20/09/2016 James Bennett Pty Ltd Library Stock 191.66 EFT55722 20/09/2016 Jardine Lloyd Thompson Pty Ltd Insurance 2,940.30 EFT55723 20/09/2016 Jason Signmakers Signs 1,635.70 EFT55724 20/09/2016 Kimberley Ronald Hastie Councillor Allowance 134.57 EFT55725 20/09/2016 Kmart Bunbury Equipment 351.00 EFT55726 20/09/2016 Landmark Ground Maintenance 1,584.00 EFT55727 20/09/2016 Leeuwin Ocean Adventure Development And Training 300.00 EFT55728 20/09/2016 Lisa Hodson Fitness Instructor 49.50 EFT55729 20/09/2016 Living Springs Water 42.00 EFT55730 20/09/2016 Local Government Managers Australia WA Division Inc Training 910.00 EFT55731 20/09/2016 Margaret River - Cowaramup Electrical Service Electrical Contractor 8,347.53 EFT55732 20/09/2016 Margaret River Mowers & Chainsaws Repairs And Maintenance 11,596.35 EFT55733 20/09/2016 Margaret River Print Printing 6,100.00 EFT55734 20/09/2016 Margaret River Steel Products Parts And Repairs 267.30 EFT55735 20/09/2016 Margaret River Timber and Hardware Hardware Supplies 259.53 EFT55736 20/09/2016 McIntosh and Sons Parts And Repairs 455.40 EFT55737 20/09/2016 Metal Artwork Creations Badges 61.00 EFT55738 20/09/2016 Oneills Service Centre Parts And Repairs 175.00 EFT55739 20/09/2016 Podmore Holdings Pty Ltd Concrete 1,070.00 EFT55740 20/09/2016 Red Dot Store Consumables 82.83 EFT55741 20/09/2016 Redgate Holdings Pty Ltd (Redgate Lime) Road Maintenance 20,348.00 EFT55742 20/09/2016 Reece Pty Ltd Plumbing Supplies 398.93 EFT55743 20/09/2016 Repco Margaret River Parts And Repairs 20.20 EFT55744 20/09/2016 Replas WA Parts And Repairs 954.89 EFT55745 20/09/2016 River Fresh IGA Catering 250.76 EFT55746 20/09/2016 Safe And Sure Security Pty Ltd Building Maintenance 220.22 EFT55747 20/09/2016 Shepherdson Group Pty Ltd Transport 460.00 EFT55748 20/09/2016 South Regional Tafe Catering 640.00 EFT55749 20/09/2016 South West Computable Equipment 320.00 EFT55750 20/09/2016 South West Isuzu Plant Purchase 68,622.36 EFT55751 20/09/2016 St Johns Ambulance Association Margaret River Training 1,890.00 EFT55752 20/09/2016 Staley Food and Packaging Stock 237.38 EFT55753 20/09/2016 Staples Australia Pty Limited. Stationery 2,106.54 EFT55754 20/09/2016 Statewide House Restumping Building Maintenance 15,950.00 EFT55755 20/09/2016 Stewart & Heaton Clothing Co Protective Clothing 186.53 EFT55756 20/09/2016 Susan Elton Reimbursement 15.10 EFT55757 20/09/2016 Synergy Usage And Service Charges 1,563.40 EFT55758 20/09/2016 T-Quip Parts And Repairs 930.00 EFT55759 20/09/2016 Tectonics Building Design (Envirostract Pty Ltd T/A) Refund 24.00 EFT55760 20/09/2016 Telco Antennas Pty Ltd Equipment 1,094.38 EFT55761 20/09/2016 Telstra Usage And Service Charges 276.16 EFT55762 20/09/2016 Tony Erbe Refund 24.00 EFT55763 20/09/2016 Valvoline (Australia) Pty Ltd Parts And Repairs 349.80 EFT55764 20/09/2016 Vicki Winfield and Associates Pty Ltd Project Management 1,639.00 EFT55765 20/09/2016 Warren Blackwood Waste Waste Management 4,035.92 EFT55766 20/09/2016 Water Corporation Building Maintenance 478.63 EFT55767 20/09/2016 Zipform Pty Ltd Printing 7,626.15 EFT55768 23/09/2016 ING Bank (Australia) Term Deposit 2,000,000.00 EFT55769 27/09/2016 34 Degrees Blue Stock 81.00 EFT55770 27/09/2016 AMPAC Debt Recovery (WA) Pty Ltd Legal Supplies 58.74 EFT55771 27/09/2016 Alana Holben Fitness Class 150.00 EFT55772 27/09/2016 Annie Riordan Reimbursement 213.03 EFT55773 27/09/2016 Anthea Mcphee (Burdett) Sport Umpires 48.00 EFT55774 27/09/2016 Asphalt In A Bag Road Maintenance 3,437.50 EFT55775 27/09/2016 Associated Instrumentation Pty Ltd Repairs And Maintenance 275.00 EFT55776 27/09/2016 Augusta & Districts Glass & Glazing Building Maintenance 158.40 EFT55777 27/09/2016 B & B Street Sweeping Pty Ltd Street Sweeping 7,285.45 EFT55778 27/09/2016 Benara Nurseries Horticultural Supplies 548.35 EFT55779 27/09/2016 Blackwoods Aitkens Protective Clothing 30.61 EFT55780 27/09/2016 Boss Office Choice Stationery 234.09 EFT55781 27/09/2016 Brownes Foods Operations Pty Ltd Milk Supply 92.70 EFT55782 27/09/2016 Bunnings Group Limited Hardware Supplies 224.45 EFT55783 27/09/2016 Busselton Auto Electrics Repairs And Maintenance 36.30

EFT55784 27/09/2016 Cape Life Weed Control 1,518.00 EFT55785 27/09/2016 Coca-cola Amatil Stock 740.46 EFT55786 27/09/2016 Covs Parts Pty Ltd Parts And Repairs 633.62 EFT55787 27/09/2016 Craven Foods Stock 161.64 EFT55788 27/09/2016 Data #3 Limited Equipment 804.78 EFT55789 27/09/2016 Delta Building Automation Wa Pty Ltd Building Maintenance 687.50 EFT55790 27/09/2016 Depiazzi & Sons Garden Supplies Horticultural Supplies 585.54 EFT55791 27/09/2016 Dorma Automatics Pty Ltd Building Maintenance 2,045.42 EFT55792 27/09/2016 Down South Mini Earthmovers Earthworks 891.00 EFT55793 27/09/2016 Down South Wholesalers Wholesale Supplies 702.89 EFT55794 27/09/2016 Enviroflow Plumbing & Gas Plumbing And Gas Contractor 250.18 EFT55795 27/09/2016 Everyday Potted Plants Horticultural Supplies 84.48 EFT55796 27/09/2016 Gardners Complete Earthmoving & Garden Supplies Earthworks 330.00 EFT55797 27/09/2016 Go Go On Hold Software Licence 198.00 EFT55798 27/09/2016 Haefeli-lysnar Equipment 14,795.00 EFT55799 27/09/2016 Ixom Operations Pty Ltd (Orica ) Chemicals 211.42 EFT55800 27/09/2016 James Bennett Pty Ltd Library Stock 194.77 EFT55801 27/09/2016 Jan Quirk Sport Umpires 32.00 EFT55802 27/09/2016 Karyn Acton Sport Umpires 16.00 EFT55803 27/09/2016 Kristi Head Sport Umpires 176.00 EFT55804 27/09/2016 Landgate Land Enquiry 497.00 EFT55805 27/09/2016 Lawn Control Ground Maintenance 495.00 EFT55806 27/09/2016 Leeuwin Transport Freight 1,728.19 EFT55807 27/09/2016 Lisa Hodson Fitness Instructor 49.50 EFT55808 27/09/2016 MJB Industries Pty Ltd Equipment 5,443.90 EFT55809 27/09/2016 Malia Muller Sport Umpires 32.00 EFT55810 27/09/2016 Margaret River - Cowaramup Electrical Service Electrical Contractor 3,168.16 EFT55811 27/09/2016 Margaret River Beads Kidz Club Consumables 104.00 EFT55812 27/09/2016 Margaret River Concert Band Council Contribution 3,360.00 EFT55813 27/09/2016 Margaret River Engineering And Supplies Repairs And Maintenance 1,514.15 EFT55814 27/09/2016 Margaret River Mini Earthworks Earthworks 1,188.00 EFT55815 27/09/2016 Margaret River Mowers & Chainsaws Parts And Repairs 213.54 EFT55816 27/09/2016 Margaret River Naturals (Rick Ensley) Weed Control 782.50 EFT55817 27/09/2016 Margaret River Retravision Equipment 58.00 EFT55818 27/09/2016 Margaret River Sign Company Signs 1,878.80 EFT55819 27/09/2016 Margaret River Skate School School Holiday Program 300.00 EFT55820 27/09/2016 Margaret River Steel Products Repairs And Maintenance 581.35 EFT55821 27/09/2016 Margaret River Structural Engineering Engineering Report 275.00 EFT55822 27/09/2016 Margaret River Timber and Hardware Hardware Supplies 721.18 EFT55823 27/09/2016 Marketforce Pty Ltd Advertising 602.01 EFT55824 27/09/2016 Matthew Cuthbert Reimbursement 77.50 EFT55825 27/09/2016 Megan Smith Reimbursement 634.00 EFT55826 27/09/2016 Mikmarns Landscapes Earthworks 6,930.00 EFT55827 27/09/2016 Moore Stephens Training 869.00 EFT55828 27/09/2016 Norma Guthrie Sports Umpire 32.00 EFT55829 27/09/2016 OCP Sales Equipment 1,239.60 EFT55830 27/09/2016 P C Machinery Pty Ltd Repairs And Maintenance 306.90 EFT55831 27/09/2016 PFD Food Service Pty Ltd Stock 246.15 EFT55832 27/09/2016 Perth Energy Usage And Service Charges 41,262.57 EFT55833 27/09/2016 Perth Waste Green Recycling Waste Management 18,757.29 EFT55834 27/09/2016 Prestige Panel Repairs And Spray Painting Repairs And Maintenance 1,000.00 EFT55835 27/09/2016 Procare Locksmiths Building Maintenance 4,693.20 EFT55836 27/09/2016 Pure Glass Western Australia (Brown2 Pty Ltd) Building Repairs 275.00 EFT55837 27/09/2016 Red Dot Store Consumables 21.95 EFT55838 27/09/2016 Repco Margaret River Parts And Repairs 12.38 EFT55839 27/09/2016 River Fresh IGA Catering 386.94 EFT55840 27/09/2016 Sarah Jean Mickelberg Refund 788.68 EFT55841 27/09/2016 Scope Business Imaging Equipment 506.00 EFT55842 27/09/2016 Sea Containers WA Equipment 8,800.00 EFT55843 27/09/2016 Simon Quirk Sport Umpires 64.00 EFT55844 27/09/2016 Small Engine Worx Repairs And Maintenance 2,788.20 EFT55845 27/09/2016 South Regional Tafe Catering 3,240.00 EFT55846 27/09/2016 South West Academy Of Sport Inc Council Contribution 4,400.00 EFT55847 27/09/2016 Southern Workwear And Ammo Protective Clothing 156.75 EFT55848 27/09/2016 Spizvac Marketing Pty Ltd Playground Inspections 633.56 EFT55849 27/09/2016 Staley Food and Packaging Stock 92.30 EFT55850 27/09/2016 Staples Australia Pty Limited. Stationery 393.99 EFT55851 27/09/2016 Stephen Crouch Crossover Subsidy 277.00 EFT55852 27/09/2016 Studio Pilates International Training 300.00 EFT55853 27/09/2016 Sussex Industries Supplies And Equipment 1,177.02 EFT55854 27/09/2016 Synergy Usage And Service Charges 690.20 EFT55855 27/09/2016 Telstra Usage And Service Charges 283.58 EFT55856 27/09/2016 The Australian Local Government Job Directory Pty Ltd Advertising 1,155.00 EFT55857 27/09/2016 The Witchcliffe Roadhouse Fuel 390.45 EFT55859 27/09/2016 Toll Ipec - (Courier Australia) Freight 29.69 EFT55860 27/09/2016 Trade Hire Equipment Hire 123.50 EFT55861 27/09/2016 Truck Centre (wa) Pty Ltd Repairs And Maintenance 351.09 EFT55862 27/09/2016 Tuna Blue Pty Ltd Consultancy Fees 10,670.00 EFT55863 27/09/2016 Tyres 4U Parts And Repairs 3,229.91 EFT55864 27/09/2016 Vicki Anne Fiorentino Sport Umpires 16.00 EFT55865 27/09/2016 Vicki Winfield and Associates Pty Ltd Consultancy Charges 4,015.00

EFT55866 27/09/2016 WA Local Government Assoc (WALGA) Training 984.50 EFT55867 27/09/2016 WA Rangers Association Advertising 250.00 EFT55868 27/09/2016 Warren Blackwood Waste Waste Management 46,125.92 EFT55869 27/09/2016 Welcome Site (Zanphire Pty Ltd) Refund 492.75 EFT55870 27/09/2016 Western Australian Newspapers Pty Ltd Advertising 3,839.05 EFT55871 27/09/2016 Woolkabunning Kiaka Inc Sponsorship 3,300.00 EFT55872 29/09/2016 Pay-plan Pty Ltd (Salary Packaging Administration Supplier's Salary Sacrifice 14,979.05

Total of EFT Payments for September 2016 6,991,328.99

Date Name Description Amount 01/09/2016 HP Financial Services Australia Pty Ltd Lease Payment 6,388.88 01/09/2016 Macquarie Equipment Rentals Pty Limited Lease Payment 725.46 01/09/2016 Les Mills Australia Contract Fee 349.86 01/09/2016 Waterlogic Australia Pty Ltd Water 121.00 01/09/2016 Payroll Payroll P/E 30/08/16 306,244.90 02/09/2016 Western Australian Treasury Corporation Loan Repayment 6,008.64 03/09/2016 Caterpillar Financial Australia Limited Lease Payment 5,714.50 04/09/2016 West Country Office Machines (Print Sync) Printing 4.08 05/09/2016 Westminster National Lease Payment 1,184.73 13/09/2016 WA Super Superannuation contributions 51,695.50 13/09/2016 Retirement Wrap Payroll deductions 1,734.21 13/09/2016 LGIAsuper Superannuation contributions 465.75 13/09/2016 Super Directions Fund Superannuation contributions 114.65 13/09/2016 Austsafe Superannuation Fund Superannuation contributions 298.27 13/09/2016 BT Super for Life (Superwrap) Superannuation contributions 259.11 13/09/2016 Onepath Masterfund Payroll deductions 814.26 13/09/2016 Commonwealth Bank Group Super Payroll deductions 491.63 13/09/2016 HOSTPLUS Superannuation Fund Superannuation contributions 503.29 13/09/2016 Australian Catholic Superannuation and Retirement Fund Superannuation contributions 249.05 13/09/2016 ING Direct Superannuation contributions 238.56 13/09/2016 Wealth Personal Superannuation and Pension Fund Payroll deductions 962.38 13/09/2016 Cbus Payroll deductions 406.45 13/09/2016 Sunsuper Superannuation Fund Superannuation contributions 233.88 13/09/2016 MLC Navigator Retirement Fund Payroll deductions 359.68 13/09/2016 First State Super Superannuation contributions 203.98 13/09/2016 Colonial First State Investments Limited Superannuation contributions 244.16 13/09/2016 IOOF IML (investment Management Limited) Superannuation contributions 67.02 13/09/2016 AustralianSuper Payroll deductions 1,777.69 13/09/2016 Asgard Superannuation contributions 884.66 13/09/2016 AMP Superannuation Limited Superannuation contributions 82.74 13/09/2016 Retail Employees Superannuation Trust Superannuation contributions 694.91 15/09/2016 Western Australian Treasury Corporation Loan Repayment 35,589.77 15/09/2016 SG Fleet Lease Payment 14,486.88 15/09/2016 De Lage Landen Lease Payment 1,523.50 15/09/2016 Payroll Payroll P/E 13/09/16 308,493.45 17/09/2016 Capital Finance Lease Payment 3,533.62 18/09/2016 Capital Finance Lease Payment 708.83 19/09/2016 Western Australian Treasury Corporation Loan Repayment 1,359.77 20/09/2016 SG Fleet Lease Payment 5,807.68 20/09/2016 Easifleet Management Lease Payment 9,176.24 20/09/2016 SG Fleet Lease Payment 1,320.00 23/09/2016 Western Australian Treasury Corporation Loan Repayment 16,569.75 23/09/2016 Komatsu Corporate Finance Lease Payment 3,724.73 24/09/2016 Canon Finance Australia Lease Payment 848.10 27/09/2016 WA Super Superannuation contributions 52,727.70 27/09/2016 Retirement Wrap Payroll deductions 1,734.21 27/09/2016 LGIAsuper Superannuation contributions 334.60 27/09/2016 Super Directions Fund Superannuation contributions 114.65 27/09/2016 Austsafe Superannuation Fund Superannuation contributions 298.27 27/09/2016 BT Super for Life (Superwrap) Superannuation contributions 259.11 27/09/2016 Onepath Masterfund Payroll deductions 1,023.78 27/09/2016 Commonwealth Bank Group Super Payroll deductions 491.63 27/09/2016 HOSTPLUS Superannuation Fund Superannuation contributions 480.54 27/09/2016 Australian Catholic Superannuation and Retirement Fund Superannuation contributions 249.05 27/09/2016 ING Direct Superannuation contributions 238.56 27/09/2016 Wealth Personal Superannuation and Pension Fund Payroll deductions 969.20 27/09/2016 Cbus Payroll deductions 406.45 27/09/2016 Sunsuper Superannuation Fund Superannuation contributions 233.88 27/09/2016 MLC Navigator Retirement Fund Payroll deductions 382.99 27/09/2016 First State Super Superannuation contributions 203.98 27/09/2016 Colonial First State Investments Limited Superannuation contributions 244.16 27/09/2016 IOOF IML (investment Management Limited) Superannuation contributions 69.81 27/09/2016 AustralianSuper Payroll deductions 1,781.87 27/09/2016 Asgard Superannuation contributions 759.42 27/09/2016 AMP Superannuation Limited Superannuation contributions 87.66 27/09/2016 Retail Employees Superannuation Trust Superannuation contributions 700.33 29/09/2016 Payroll Payroll P/E 27/09/16 313,337.84 30/09/2016 Western Australian Treasury Corporation Loan Repayment 148,898.90

Total of Direct debits for September 2016 1,318,694.79

Total of Payments for September 2016 8,329,354.21

01/09/2016 Transfer Tsf from Trust to Muni - August 2016 Reconciliation 482,294.12 Total of Transfers for August 2016 482,294.12

27/07/16 70.95 Duxton Hotel Perth

09/08/16 26.88 GM Cabs

09/08/16 353.22 The Schaller Studio Bendigo09/08/16 430.29 Bishop Lei International House

10/08/16 35.00 Dymocks Bendigo

10/08/16 25.94 Swan Taxis

12/08/16 61.30 Moa Please Restaurant

15/08/16 2,058.32 The Flight Centre

16/08/16 809.21 Novotel Melbourne

16/08/16 134.72 Perth Airport

17/08/16 60.16 BP Tullamarine

17/08/16 594.00 Muncipal Association Melbourne

18/08/16 285.59 Budget Rent a CarTotal 4,945.58$

4/08/2016 7.50 Aroma Café5/08/2016 4.30 Essence of Coffee Hold5/08/2016 22.70 Urban Ventures5/08/2016 19.10 City of perth5/08/2016 77.82 WA Museum Shop8/08/2016 15.50 Aroma Café8/08/2016 21.84 INGOGO Mascot9/08/2016 19.95 INGOGO Mascot18/08/2016 22.19 The Cooks Kitchen

Total 210.90$

19/07/2016 918.00$ Rendezvous Hotel Perth

11/08/2016 417.00$ Pan Pacific Hotel (Booking.Com)

Total 1,335.00$

3/08/2016 478.80 TeamViewer3/08/2016 337.00 Qantas4/08/2016 468.00

ALTO Hotel on Bourke5/08/2016 50.00 Department of Environment8/08/2016 250.00 Australia Power Music8/08/2016 869.05-

Spot Messanger9/08/2016 65.84 Ninite10/08/2016 40.30 Try Booking10/08/2016 276.70 Virgin Australia15/08/2016 50.00 Department of Environment

Total 1,147.59$

Director Infrastructure Services22/07/16 127.45 Department of Transport

25/07/16 249.59 Novotel Langley

25/07/16 294.25 Novotel Langley27/07/16 499.00 Australian Institute of Building Surveyors

Meal for CEO while attending Australian Local Government Leaders Summit in Melbourne - 12 August 2016

Corporate Credit Card Cheque 42087

CEORefreshments for CEO and Shire President when meeting with Vietnamese Consul General in Perth 27th July 2016

Taxi fare for CEO from WALGA State Conference function to accommodation 5th August 2016

Flights for CEO to travel to Haining sister city exchange visit and to Vietnam for introductory discussions with the city of Dong Hoi - 26 October to 2 November 2016

Car hire charge for vehicle used when attending Food Hubs summit and Australian Local Government Leaders summit in Victoria - 7-11 August 2016

Manager Library Services

Fuel for hire vehicle used in Victoria to attend Food Hubs Summit and Australian Local Government Leaders SummitRegistration fees for Councillor Townshend to attend Power to the People Conference 14-15 September 2016

Library exchange food and beverage

Director Sustainable DevelopmentAccommodation for Customer Service Officer to attend DOT training 7-13 August 2016Accommodation for Health Officer to attend EHA Conference 31 August - 2nd September 2016

Taxi fare for Library exchange

Clearing permit for Rivermouth

Library exchange food and beverage

Director Corporate & Community12 month subscription for remote support software

Clearing permit for Alexandra Bridge Camp GroundMusic for fitness departmentRefund on purchase of SPOT Messenger - service no longer used and payment was taken out automatically.Software LicenceTicket for DCCS to attend Agricultural Summit 15 August 2016

Accommodation for Manager Works to attend Masterclass on Managing Ill/Injured Employees - One night Accommodation and MealsMembership Renewal for Building Assets and Maintenance Coordinator

Taxi fare for CEO from accommodation to WALGA State Conference Function 5th August 2016Accommodation for the CEO to attend the Food Hubs Conference in Bendigo 7-9th AugustAccommodation for CEO visit to Haining, Hong Kong on 26-27th OctoberPublication - Anthony Flaccavento 'Building a Healthy Economy from the Bottom Up' for reference on the Shire's Economic Development Strategy

Accommodation for CEO while attending the Australian Local Government Leaders Summit in Melbourne - 11-12 August 2016Parking for CEO's vehicle when attending Food Hubs summit and Australian Local Government Leaders summit in Victoria - 7-11 August 2016

License and change of plate for MowerAccommodation for Safety Officer to attend Masterclass on Managing Ill/Injured Employees - One night Accommodation and Meals

August 2016 Transfers to and from Municipal Account (CMA - Cash management Account)

Flight for DCCS to attend IAP2 training in Melbourne

Library exchange food and beverageLibrary exchange food and beverageParking for Library exchange food and beverageLibrary StockLibrary exchange food and beverageTaxi fare for Library exchange

Flight for DCCS to attend IAP2 training in MelbourneAccommodation for Director Corporate and Community Services to attend IAP2 training in Melbourne 12-15th September 2016

05/08/16 125.10 Hotel Ibis Perth





16/08/16 1,400.00 Harvey NormanTotal 3,173.30$

Community Emergency Services26/07/2016 79.70$ Dominos Margaret River16/08/2016 84.65$ Dominos Margaret River16/08/2016 7.50$ Riverfresh IGA18/08/2016 39.00$ Bankwest

Total 210.85$

14.63$ Foreign Transaction Fee(25.64)$ Foreign Transaction Fee

Total (11.01)$

Total $ 11,012.21

Annual Fee

Fees and Charges

Lunch for Pump Operations Course 19/7/16Lunch for Pump Operations Course 18/8/16Lunch for Pump Operations Course 18/8/16

Accommodation and Meals for Workshop Supervisor to attend WALGA Trade Exhibition on 5 August 2016Meals for Maintenance Coordinator to attend WALGA Trade Exhibition on 5 August 2016Gratuity Gift for retired staff member, 19 years service - Executive Assistance to Director Infrastructure

Accommodation for Maintenance Coordinator to attend WALGA Trade Exhibition on 5 August 2016Accommodation for Storeman, to attend WALGA Trade Exhibition on 5 August 2016

Meals for Storeman to attend WALGA Trade Exhibition on 5 August 2016


11.4 Corporate and Community Services 11.4.4 FINANCIAL ACTIVITY STATEMENT – SEPTEMBER 2016

Attachment 1 – Monthly Financial Report consisting of:

a) Notes to and forming part of the Statement of Financial Activity b) Financial Reports by Business Units

NOTES TO STATEMENT OF FINANCIAL ACTIVITY

FOR THE PERIOD ENDING 30 September 2016

SHIRE OF AUGUSTA - MARGARET RIVERSTATEMENT OF COMPREHENSIVE INCOME

BY NATURE OR TYPE

FOR THE PERIOD ENDING 30 September 20162016-17 2016-17 2016-17

Approved YTD YTDBudget Budget Actual

$ $ $REVENUESRates 19,342,075 19,309,575 19,390,651Operating Grants, Subsidies And Contributions

2,028,505 487,987 533,528

Fees & Charges 9,035,549 4,730,547 4,706,296Service Charges 4,333 4,333 4,333Interest Received 810,705 257,329 282,727Other Income 16,500 0 2,045

31,237,667 24,789,771 24,919,580EXPENSESEmployee Expenses (14,100,468) (3,721,604) (3,367,911)Materials & Contracts (9,064,244) (2,744,781) (1,766,633)Utilities (1,180,543) (251,745) (244,940)Depreciation (8,209,428) (2,052,357) (2,219,498)Interest Paid (502,557) (116,190) (115,843)Insurances (620,743) (393,741) (366,616)Other Expenses (456,354) (172,770) (105,248)

(34,134,337) (9,453,188) (8,186,689)

(2,896,670) 15,336,583 16,732,891

Non-Operating Grants, Subsidies And Contributions

9,556,764 748,100 476,944

Fair value adjustments to financial assetsat fair value through profit or lossProfit On Sale Of Assets 40,498 20,976 24,475Gain On Investments 0 0 145,499Loss On Sale Of Assets (208,968) (201,281) (180,000)

NET RESULT 6,491,624 15,904,378 17,199,809

Other Comprehensive Income 0 0 0Total Other Comprehensive Income 0 0 0

TOTAL COMPREHENSIVE INCOME 6,491,624 15,904,378 17,199,809

page 2

SHIRE OF AUGUSTA - MARGARET RIVERSTATEMENT OF CASH FLOWS


2016-17 2016-17Approved YTD

Budget ActualNOTE $ $

Cash Flows From Operating ActivitiesReceiptsRates 18,325,260 9,094,416Operating Grants, Subsidies and Contributions 1,526,355 407,667Fees and Charges 8,723,750 3,826,568Service Charges 4,333 4,333Interest Earnings 659,427 282,727Goods and Services Tax 56,964 282,205Other Income 13,000 2,045

29,309,089 13,899,960PaymentsEmployee Costs (13,566,610) (3,820,638)Materials and Contracts (7,359,802) (2,626,270)Utility Charges (1,106,864) (244,940)Insurance Expenses (578,087) (366,616)Interest expenses (550,982) (115,843)Goods and Services Tax 0 (375,714)Other Expenditure (418,562) (105,248)

(23,580,907) (7,655,268)Net Cash Provided By (Used In)Operating Activities 5,728,182 6,244,692

Cash Flows from Investing ActivitiesPayments for Purchase of Property, Plant & Equipment (6,542,435) (439,296)Payments for Construction of Infrastructure (7,247,267) (253,718)Advances to Community Groups 0 0Non Operating Grants, Subsidies and Contributions used for the Development of Assets 5,393,686 476,944Proceeds from Sale of Plant & Equipment 1,160,228 300,000Proceeds from Disposal of Infrastructure 42,040Revaluation of Land Held for Resale 0 0Proceeds from Sale of Investment 0 145,499Net Cash Provided By (Used In)Investing Activities (7,235,788) 271,469

Cash Flows from Financing ActivitiesRepayment of Debentures (641,677) (146,981)Repayment of Bonds 0 0Advances to Community Groups (50,000)Proceeds from Self Supporting Loans 13,036 6,233Proceeds from New Debentures 1,081,600 0Net Cash Provided By (Used In)Financing Activities 402,959 (140,748)

Net Increase (Decrease) in Cash Held (1,104,647) 6,375,413Cash at Beginning of Year 14,337,720 24,790,348Cash and Cash Equivalents at the End of the Period 7 13,233,073 31,165,761


page 3

SHIRE OF AUGUSTA - MARGARET RIVERNOTES TO STATEMENT OF FINANCIAL ACTIVITY


1a STATEMENT OF OBJECTIVES

In order to discharge its responsibilities to the community, Council has developed a set ofoperational and financial objectives. These objectives have been established both on an overallbasis, reflected by the Shire's Community Vision, and for each of its broad activities/programs.

COMMUNITY VISIONOur Vision "A prosperous and connected community that values its natural environment andcharacter as it grows sustainably into the future."

Our Mission "To protect the natural environment, strengthen our communities, foster local economicprosperity, and responsibly manage the community's infrastructure and assets."

Our Values are Respect, Honesty, Commitment and Courage.

Terms used within the Financial Statements and elsewhere within this report to classify income and expenditure include;

GOVERNANCEAdministration and operation of facilities and services to members of council; other costs that relateto the tasks of assisting elected members and ratepayers on matters which do not concern specificcouncil services.

GENERAL PURPOSE FUNDINGRates, general purpose government grants and interest revenue.

LAW, ORDER, PUBLIC SAFETYSupervision of various by-laws, fire prevention, emergency services and animal control.

HEALTHFood quality and pest control, immunisation services, inspection of abattoir and operation of childhealth clinics.

EDUCATION AND WELFARECare of families and children, contributions to education and other welfare.

HOUSINGOperation of staff and rental housing.

COMMUNITY AMENITIESRubbish collection and disposal services, recycling, septic tank inspection services, environmentalprotection initiatives, administration of town planning and regional development services and theoperation of other community amenities.

RECREATION AND CULTUREProvision and maintenance of halls, swimming areas, recreation and sporting areas, reserves,re-broadcasting services, libraries, museums and other cultural activities.

TRANSPORTConstruction and maintenance of streets, roads, bridges, drainage works, footpaths, parking,traffic control, aerodromes and water transport facilities.

ECONOMIC SERVICESProvision of rural services, tourism and area promotion, building control, saleyards, plant nursery,landcare, water and public utility services.

OTHER PROPERTY & SERVICESPrivate works operations, general administration overheads, public works overheads, plant operating costs and any other unclassified items.

page 4



1b AMENDMENTS TO ADOPTED BUDGET

Description Resolution Meeting Date COA/Job Amount

Pre-Budget Review

Post-Budget Review

DEFICIT/(SURPLUS) 0

page 5



2. ACQUISITION OF ASSETS BY TYPE/BUSINESS UNIT

The following assets have been purchased during 2016-17

Land & Plant & Furn. & Infrast. - Infrast. -Buildings Equip't Equip't Other Roads

Members of Council 0Chief Executive Officer 0 0Director, Corporate & Community 0Director, Sustainable Development 0Director, Infrastructure Services 0 0Finance 0Records 0Customer & Information Services 0Customer Relations 0 0 0Information Technology 0 0Human Resources 0 0Community Development 0 (17,883) (17,883)Emergency Management 0 0 0 0Rangers 0 0 0 0Libraries 0 0Health 0 0 0Child Care 0 0 0Waste Services 0 0 (5,095) (690) (5,785)Town Planning 0 0Community Buildings (6,507) (250) (6,757)MR Recreation Centre 0 0 0 0Augusta Recreation Centre 0 0 0 0Cultural Centre 0 0 0Gloucester Park 0 0 0 0 0Beach Lifeguards 0 0Parks and Gardens (84,740) (84,740)Asset Services 0 (7,678) (7,678)Landcare 0Construction of Roads (107,479) (107,479)Plant Program (412,406) (412,406)Caravan Parks (1,838) 0 (34,999) (36,837)Building Control 0 0Public Works Overheads (13,450) (13,450)Maintenance of Roads 0Plant Operation Costs 0Other Property and Services 0 0TOTALS (8,345) (412,406) (18,545) (146,239) (107,479) (693,014)

2. ACQUISITION OF ASSETS BY TYPE/PROGRAM


Governance 0 0 0 (17,883) 0 (17,883)General Purpose Funding 0Law, Order, Public Safety 0 0 0 0 0 0Health 0 0 0 0 0 0Education and Welfare 0 0 0 0 0 0Community Amenities 0 0 (5,095) (690) 0 (5,785)Recreation and Culture (6,507) 0 0 (84,990) 0 (91,497)Transport 0 (412,406) (13,450) (7,678) (107,479) (541,012)Economic Services (1,838) 0 0 (34,999) 0 (36,837)Other Property and Services 0 0 0 0 0 0TOTALS (8,345) (412,406) (18,545) (146,239) (107,479) (693,014)

TOTALProgram

TOTALBusiness Unit

page 6



3. DISPOSAL OF ASSETS BY TYPE/BUSINESS UNIT

The following plant/vehicles were disposed of during 2015-16

Historical Accum. Written Sale (Profit) /Value Deprecn. Down Proceeds Loss

Members of Council 0 0 0 0 0CEO 0 0 0 0 0Director, Corporate & Community 0 0 0 0 0Director, Sustainable Development 0 0 0 0 0Director, Infrastructure Services 0 0 0 0 0Finance 0 0 0 0 0Records 0 0 0 0 0Customer & Information Services 0 0 0 0 0Customer Relations 0 0 0 0 0Information Technology 0 0 0 0 0Human Resources 0 0 0 0 0Community Development 0 0 0 0 0Emergency Management 0 0 0 0 0Rangers 0 0 0 0 0Libraries 0 0 0 0 0Health 0 0 0 0 0ChildCare 0 0 0 0 0Waste 0 0 0 0 0Town Planning 0 0 0 0 0Community Buildings 0 0 0 0 0MR Recreation Centre 0 0 0 0 0Augusta Recreation Centre 0 0 0 0 0Cultural Centre 0 0 0 0 0Gloucester Park 0 0 0 0 0Beach Lifeguards 0 0 0 0 0Parks and Gardens 19,800 2,234 17,566 42,040 (24,475)Asset Services 0 0 0 0 0

Landcare 0 0 0 0 0Construction 0 0 0 0 0Plant Program 0 0 0 0 0Caravan Parks 0 0 0 0 0Building Control 0 0 0 0 0Public Works Overheads 0 0 0 0 0Maintenance of Roads 0 0 0 0 0Plant Operation Costs 0 0 0 0 0Other Property & Services 480,000 0 480,000 300,000 180,000TOTALS 499,800 2,234 497,566 342,040 155,525

3. DISPOSAL OF ASSETS BY TYPE/PROGRAM

Historical Accum. Written Sale (Profit) /Value Deprecn. Down Proceeds Loss

Governance 0 0 0 0 0General Purpose FundingLaw, Order, Public Safety 0 0 0 0 0Health 0 0 0 0 0Education and Welfare 0 0 0 0 0HousingCommunity Amenities 19,800 2,234 17,566 42,040 (24,475)Recreation and Culture 0 0 0 0 0Transport 0 0 0 0 0Economic Services 0 0 0 0 0Other Property and Services 480,000 0 480,000 300,000 180,000TOTALS 499,800 2,234 497,566 342,040 155,525

Business Unit

Program

page 7



4a. DEPRECIATION OF ASSETS BY TYPE/BUSINESS UNIT

The following depreciation was expensed during 2015-16


Members of Council 0 0Chief Executive Officer (195) (195)Director, Corporate & Community 0 0Director, Sustainable Development 0Director, Infrastructure Services 0 0Finance 0Records (169) (169)Customer Services (219) (219)Customer Relations (188) (188)Information Technology (6,626) (6,626)Human Resources 0 0Community Development (467) (467)Emergency Management (122,245) (122,245)Rangers (834) (834)Libraries (15,669) (15,669)Health (1,005) 0 (1,005)Child Care (911) (911)Waste Services (19,869) (19,869)Town Planning 0 0Community Buildings (180,892) (180,892)MR Recreation Centre (94,860) (94,860)Cultural Centre (34,647) (34,647)Augusta Recreation Centre (3,364) (3,364)Gloucester Park (27,607) (27,607)Beach Lifeguards 0 0Parks and Gardens (139,287) (139,287)Asset Services (686) (686)Landcare 0 0Construction of Roads 0Plant Program 0Caravan Parks (25,391) (25,391)Building Control 0Public Works Overheads (12,163) (12,163)Maintenance of Roads (1,367,985) (1,367,985)Plant Operation Costs (164,218) (164,218)Other Property and Services 0TOTALS (180,892) (669,272) (1,348) 0 (1,367,985) (2,219,498)

TOTALBusiness Unit

page 8



4c BORROWING COSTS (INTEREST PAID)2016-17 2016-17 2016-17 2016-17

Approved Amended YTD YTDBudget Budget Budget Actual

$ $ $ $

Debentures (refer note 5(a)) (451,152) (451,152) (116,010) (115,662)

4d RENTAL CHARGESOperating Leases (500,760) (500,760) (120,402) (125,832)

4e INTEREST EARNINGS

Investments 144,000 144,000 0 36,436Interest on Reserves 388,575 388,575 97,143 82,136Supertowns Interest 90,000 90,000 22,500 21,336Interest on Self Supporting Loans 630 630 186 186ESL Penalty Interest 1,500 1,500 500 835Non Payment-Penalty Interest 55,000 55,000 16,000 32,717Deferred Rate Interest 1,000 1,000 1,000 1,482Instalment Interest 130,000 130,000 120,000 107,598

810,705 810,705 257,329 282,727

page 9



5. DEBENTURE REPAYMENTS Principal New Loans Principal Repayments Principal Outstanding Interest & Fee Repayments1-Jul-16 2016-17 2016-17 2016-17 2016-17 2016-17 2016-17 2016-17

Annual Annual YTD Annual YTD Annual YTDActual Budget Budget Actual Budget Actual Budget Actual

# Particulars Expire $ $ $ $ $ $ $ $

Community Amenities 0184 Augusta Town Toilets 2019 32,282 10,183 2,494 22,100 29,788 1,750 441186 MR Memorial Toilet Block 2019 65,570 20,575 5,030 44,995 60,540 3,853 979188 DEC Augusta Water Wheel Toilets 2020 40,270 9,859 2,409 30,411 37,862 2,483 616

Recreation & Culture164 Aquatic Centre 2020 365,140 76,426 18,609 288,714 346,531 25,830 6,344174 Cowaramup Recreation Centre 2024 269,751 27,856 6,800 241,895 262,951 18,120 4,222183 SSL Augusta Bowling Club 2018 11,318 4,832 1,180 6,486 10,138 675 180185 MR Recreation Centre Solar Power 2019 25,108 7,920 1,940 17,188 23,169 1,362 343187 MR Recreation Centre (stage 1) 2024 311,227 30,500 7,437 280,727 303,790 21,903 5,197189 MR Recreation Centre (stage 2) 2020 265,335 64,957 15,871 200,378 249,464 16,359 4,060192 Cultural Centre Redevelopment 0 1,100,000 0 0 1,100,000 0 0 0193 MR Youth Precinct 0 350,000 0 0 350,000 0 0 0

Economic Services173 Augusta Rural Transaction Centre 2024 409,557 41,482 10,126 368,075 399,431 27,616 6,424179 Gnarabup Café 2024 221,436 21,939 5,355 199,497 216,083 14,960 3,482181 Gnarabup Café 2026 129,917 9,688 2,366 120,229 127,551 8,759 2,020180 SSL MR Community Resource Centre 2024 0 0 0 0 0 0 0

Transport158 Purchase of Motor Vehicles 2016 0 0 0 0 0 0 0

Governance191 Civic & Admin Building long term 2032 6,332,798 274,705 67,364 6,058,093 6,265,434 358,887 81,535

8,479,710 1,450,000 600,922 146,981 9,328,788 8,332,731 502,557 115,843

Self Supporting Loans 11,318 0 4,832 1,180 6,486 10,138 675 180Shire Loans 8,468,392 1,450,000 596,090 145,801 9,322,302 8,322,593 501,882 115,663

8,479,710 1,450,000 600,922 146,981 9,328,788 8,332,731 502,557 115,843

page 10



6. RESERVES - Cash Backed

Code Description Budget Actual Budget Actual Budget Actual Budget Actual Budget Actual

6301 Plant Reserve 1,574,709 1,774,709 41,730 8,889 1,000,000 616,439 1,783,598

6321 Community Grants Reserve 10,000 10,000 22,000 265 34 5,000 27,265 10,034

6331 Emergency Services Reserve 47,954 47,954 1,271 240 49,225 48,194

6340 Developer Contributions Reserve 467,888 467,888 200,000 12,399 2,342 680,287 470,230

6351 Biodiversity Reserve 10,000 10,000 0 34 10,000 10,034

6541 Augusta Revitalisation Reserve 0 0 0 0 0 0

6661 Affordable Housing Fund Reserve 49,212 49,212 1,304 246 49,000 1,516 49,458

6662 Community Loan Reserve 151,199 151,199 10,554 4,007 757 165,760 151,956

6663 Cedarvale Reserve 220,934 220,934 5,855 1,106 226,789 222,040

6665 Parking Reserve 148,519 148,519 3,936 744 152,455 149,263

6666 Road Asset Reserve 1,743,249 1,743,249 46,196 8,730 20,000 1,769,445 1,751,979

6667 Gloucester Park Reserve 0 0 0 0 0 0

6668 Staff Leave Reserve 389,017 389,017 10,309 1,948 399,326 390,965

6669 Public Open Space Reserve 81,337 81,337 140,000 2,155 875 83,492 222,212

6670 Limesand Pits Reserve 61,243 61,243 1,623 204 62,866 61,447

6671 Cemeteries Reserve 10,249 10,249 272 153 10,521 10,402

6672 Caravan Park Upgrade Reserve 1,488,105 1,488,105 30,000 39,435 7,452 700,000 857,540 1,495,557

6673 Waste Management Reserve 5,375,812 5,375,812 117,459 26,925 686,846 4,806,425 5,402,737

6674 Self Insurance Reserve 257,817 257,817 6,832 1,291 264,649 259,108

6676 Augusta Recreation Reserves Reserve 0 0 0 0 0 0

6677 Community Facility Reserve 2,132,176 2,332,177 145,499 56,503 12,166 300,000 1,888,679 2,489,842

6678 Gravel Pits Reserve 361,076 361,076 9,569 1,809 370,645 362,885

6679 Recreation Centres Reserve 6,928 6,928 184 36 7,112 6,964

6681 Old Settlement Reserve 29,244 29,244 775 147 30,019 29,391

6682 Margaret River CBD Redevelopment Reserve 6,489,840 6,489,840 390,000 300,000 26,496 28,111 200,000 6,706,336 6,817,951

Total 21,106,508 21,506,508 652,554 585,499 388,575 104,239 2,960,846 0 19,186,791 22,196,246

Opening Balance Transfers To Interest Recd Transfers From Closing Balance

page 11



6. RESERVES - Cash Backed (continued)

In accordance with council resolutions in relation to each reserve account, the purpose for whichthe reserves are set aside are as follows:

Plant Reserve - To be used for the purchase of plant, vehicles and equipment.Community Grants Reserve - Funds received from the sale of vehicle licence plates, etc are provided as community grants.Emergency Services Reserve - To be used to support the provision of emergency services in the Shire.Developer Contributions Reserve - Funds received and used in accordance with the Developer Contributions Plan.Boiodiversity Reserve. - To be used for the funding of Biodiversity Initiatives.Augusta Revitalisation Reserve - To be used for funding capital projects in the Augusta town-site.Affordable Housing Fund-Expenditure on capital and improvements of infrastructure within the Cowaramup Townsiteand the area covered by the West Cowaramup Townsite Strategy as determined by the Shire.Community Loan Reserve - Interest free funding for eligible groups involved with sporting and cultural activities.Cedarvale Reserve - Funds allocated to meet Council's obligations in respect of the agreement with Cedarvale for the Gnarabup site and future foreshore rehabilitation required at Prevelly and Gnarabup.Margaret River CBD Reserve - Development and maintenance of the Margaret River Business DistrictParking Reserve - To be used to fund future car parking requirements.Road Asset Reserve - To be used to fund future road and drainage maintenance and construction requirements.Gloucester Park Reserve

Staff Leave Reserve - to be used to fund annual and long service leave requirements.Public Open Space Reserve - To be used to fund future public open space requirements.Limesand Pits Reserve - Rehabilitation and development of the Boranup, Redgate and any other Shire limesand pits.Cemeteries Reserve - To be used for the upgrade of cemeteries.Caravan Park Upgrade Reserve - To be used for the upgrading of Caravan Parks.Waste Management Reserve - To be used to fund future waste facility and plant requirements.Self Insurance Reserve - Used to fund self insurance, workers compensation performance risk, risk management and other related employee and organisational activities.Augusta Recreation Reserves Reserve - Funds from the sale of recreation reserves in Augusta are reserved for future recreation works in Augusta.Community Facility Reserve - To be used for the construction and major maintenance of buildings.Gravel Pits Reserve - Rehabilitation and development of the Shire's gravel and other related resource reserves.Recreation Centres Reserve - Income from advertising signs is reserved for future improvements to facilities.Old Settlement Reserve - Income from the lease of this site is to be used for the maintenance of the site.Margaret River CBD Redevelopment Reserve - To be used for funding capital projects in the Margaret River CBD and town-site.

The majority of the Reserves are not expected to be used within a set period as furthertransfers to the reserve accounts are expected as funds are available.All of the cash backed reserve amounts are to be supported by money held in financial institutions.

page 12



7. NET CURRENT ASSETS 15/16 2016-17 2016-17Last Year Approved YTD

Actual Budget Actual$ $ $

Composition of Estimated Net Current Asset Position

CURRENT ASSETS

Cash - Unrestricted 2,167,561 1,282,033 8,969,517Cash - Restricted Reserves 12,170,159 11,951,040 22,196,246Cash - Restricted 0 0Cash and Cash Equivalents 14,337,720 13,233,073 31,165,763

Other Financial Assets 0 0 0

Receivables 1,124,298 635,886 12,289,624Inventories 742,813 382,811 318,637

16,204,831 14,251,770 43,774,024

LESS: CURRENT LIABILITIES

Payables and Provisions (3,720,735) (4,592,248) (3,251,753)(3,720,735) (4,592,248) (3,251,753)

NET CURRENT ASSET POSITION 12,484,096 9,659,522 40,522,271

Less: Cash - Restricted Reserves (11,275,796) (11,951,040) (22,196,246)Less: Loans - Clubs/Institutions (15,594)Add: Provisions and Current Loan Liability 2,376,114 2,291,518 2,309,574

ESTIMATED SURPLUS/(DEFICIENCY) C/FWD 3,568,820 0 20,635,599

page 13



8. RATING INFORMATION 2016-17 2016-17 2016-17 2016-17 2016-17Number Rateable Budget Budget Budget Budget Actual

of Properties ValueRate

RevenueInterim Rates Back Rates

Total Revenue

Total Revenue

Differential General Rate Rate in $ $ $ $ $ $ $cents

Residential GRV 0.098932 4,005 68,460,581 6,772,942 40,000 20,000 6,822,942 6,879,157Residential GRV Vacant 0.189520 318 4,096,760 776,418 776,418 812,012Rural Residential GRV 0.094770 636 12,879,940 1,220,631 1,220,631 1,219,455Rural Residential GRV Vacant 0.184473 161 2,004,990 369,867 369,867 370,238Commercial, Industrial, Tourism 0.117183 1,010 36,279,948 4,251,393 4,261,393 4,288,955Rural Strata Title Vineyard UV 0.004544 0 0 0 0 0UV Rural 0.004544 774 499,123,000 2,268,015 2,268,015 2,261,224UV1 (one non rural use) 0.005680 110 70,050,000 397,884 397,884 405,163UV 2 (two non rural uses) 0.006816 19 12,513,000 85,289 85,289 85,289UV3 (over two non rural uses) 0.007952 16 12,681,000 100,839 100,839 105,268UV Conservation 0.004366 72 58,572,000 255,725 255,725 255,147

7,121 776,661,219 16,499,003 40,000 20,000 16,559,003 16,681,908Minimum Rates Minimum

$Residential GRV 1,227 846 8,990,485 1,038,042 1,038,042 1,039,269Residential GRV Vacant 1,227 774 3,356,315 949,698 949,698 925,158Rural Residential GRV 1,494 136 1,862,544 203,184 203,184 204,678Rural Residential GRV Vacant 1,494 10 59,640 14,940 14,940 14,940Commercial, Industrial, Tourism 1,318 235 1,822,882 309,730 309,730 305,776Rural Strata Title Vineyard UV 809 37 2,700,000 29,933 29,933 29,933UV Rural 1,377 154 31,508,151 212,058 212,058 207,927UV1 (one non rural use) 1,377 6 1,214,000 8,262 8,262 8,262UV 2 (two non rural uses) 1,377 0 0 0 0 0UV3 (over two non rural uses) 1,377 0 0 0 0 0UV Conservation 1,325 13 3,083,000 17,225 17,225 18,550

2,211 54,597,017 2,783,072 0 0 2,783,072 2,754,49319,282,075 40,000 20,000 19,342,075 19,436,401

Movement in Excess Rates 0 (45,750)

19,342,075 19,390,651

Interest and adminstration charges 323,500 215,266Discounts 0 0

Totals 19,665,575 19,605,917

All land except exempt land in the Shire of Augusta Margaret River is rated according to its Gross Rental Value (GRV) or Unimproved Value (UV) dependingon the zoning in the Shire and uses undertaken on the property.

The general rates detailed above for the 2015-16 financial year have been determined by Council on the basis of raising the revenue requiredto meet the deficiency between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sourcesother than rates and also considering the extent of any increase in rating over the level adopted in the previous year.

The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of the LocalGovernment services/facilities.

Note - Ministerial Approval was obtained for compliance with Section 6.35 (5) of the LG Act for the Residential GRV Vacant Land differential ratingcategory due to this categeoy having more than 50% of rateable properties on the minimum rate.

Sub-Totals

Sub-Totals

RATE TYPE

page 14

BUSINESS UNIT FINANCIAL REPORTSFOR THE PERIOD ENDING 30 September 2016

11/10/2016 Page 1 of 62

REVENUE - General Purpose Funding

COA IE JOBDESCRIPTION

2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMERA61 60 Rates Levied 18,256,635 19,282,075 43,221 19,282,075 19,316,523 0RA62 60 Interim Rates Levied 375,137 40,000 51,829 10,000 50,389 40,389 Perm: Increase in Interim Valuation changes from

Landgate.RA63 88 ESL Penalty Interest 1,791 1,500 704 500 835 0RA64 84 Rates Instalment Admin Fee 71,320 70,000 49,943 65,000 61,635 0RA65 88 Non-Payment Penalty Interest 72,457 55,000 24,915 16,000 32,717 16,717 Timing: Rates payment due date mid Sept.RA66 87 Deferred Rates Interest 1,441 1,000 1,482 1,000 1,482 0RA67 60 Back Rates 36,527 20,000 14,049 17,500 23,739 0RA68 88 Rates Instalment Interest 128,805 130,000 87,845 120,000 107,598 (12,402) Timing: Rates payment due date mid Sept.RA69 73 Costs of Recovery of Rates 42,026 30,000 (931) 7,500 4,170 0RA70 84 Property Search Fee 33,812 24,000 1,931 6,000 6,730 0RA81 84 Fees and Charges (GST free) 2,839 1,000 48 1,000 98 0RA82 84 Sundry Income 9,630 11,000 0 250 0 0

TOTAL OPERATING INCOME 19,032,421 19,665,575 275,035 19,526,825 19,605,917OPERATING EXPENDITURERA01 01 Salaries (166,816) (171,730) (11,430) (46,235) (44,212) 0RA01 06 Accrued Leave (20,189) (11,740) (903) (3,161) (3,161) 0RA02 02 Superannuation (21,410) (21,006) (1,645) (5,655) (5,625) 0RA04 05 Training (2,657) (4,318) 0 (859) 0 0RA05 03 Workers Compensation (3,867) (3,626) (294) (976) (881) 0RA12 38 Subscriptions/Publications 0 (500) 0 0 (82) 0RA15 08 Printing & Stationery (15,183) (17,000) (996) (12,500) (7,929) 0RA22 19 Public Relations (2,306) (2,500) 0 (250) (450) 0RA29 16 Contract Services (71,866) (30,000) (322) (7,500) (6,882) 0RA50 Special Projects (44,560) (37,000) (1,402) (4,250) (3,297)

23 RAT02 UV Revaluation/Landgate & Sub Division (17,642) (20,000) 0 0 0 0

23 RAT03 Landgate Interim Schedules (21,671) (16,000) (1,353) (4,000) (3,124) 0

23 RAT04 Searches (5,247) (1,000) (50) (250) (174) 0

RA55 43 Write-Offs (3,076) (1,000) (791) (250) (812) 0TOTAL OPERATING EXPENDITURE (351,932) (300,420) (17,783) (81,636) (73,332)Business Unit Totals

Operating Income 19,032,421 19,665,575 275,035 19,526,825 19,605,917 0Operating Expenses (351,932) (300,420) (17,783) (81,636) (73,332) 0Capital Income 0Capital Expenditure 0

TOTAL FOR BUSINESS UNIT 18,680,489 19,365,155 257,252 19,445,189 19,532,586 0

11/10/2016 Page 2 of 62

GENERAL FINANCING - General Purpose Funding


2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEGF71 71 Rental Income 29,991 40,904 3,037 3,391 4,878 0GF75 67 Operating Grant Income 586,018 1,238,000 0 309,500 308,900 0GF81 84 Sundry Income (GST) Free (89) 0 22 0 22 0GF82 84 Other Income 25,296 32,150 215 3,625 3,239 0GF83 67 Energy Grants 40,491 42,000 2,299 10,500 6,464 0GF84 72 Service Fee - Underground Power 4,333 4,333 0 4,333 4,333 0GF85 86 Interest on Reserves 244,208 388,575 29,095 97,143 82,136 (15,007) TimingGF85 88 Interest on Investments 327,799 144,000 12,679 0 36,436 36,436 Timing/Perm: Value of Term DepositsGF86 73 Reimbursements 51,591 52,000 4,207 14,000 13,894 0GF87 84 Property Recoveries (GST Free) 34,542 19,040 0 1,665 4,244 0GF88 88 Interest Rec'd on Self Supporting Loans 1,863 630 (1,712) 186 186 0GF89 88 Interest - WATC OCDF 767 90,000 6,561 22,500 21,336 0GF42 31 Profit on Sale of Investments 137,375 0 0 0 145,499 145,499 Perm: LBA class action settlement final dividendTOTAL OPERATING INCOME 1,484,186 2,051,632 56,403 466,843 631,567OPERATING EXPENDITUREGF09 34 Interest on Loans (480,135) (451,152) (98,916) (116,010) (115,662) 0GF10 34 Government Guarantee Fee (60,154) (50,799) 0 0 0 0GF21 33 Bank Fees (81,085) (90,000) (5,574) (18,000) (10,246) 0GF43 94 Loss on Sale of Investments 0 0 0 0 0 0GF50 34 Interest Paid on Self Supporting Loans (5,652) (606) (180) (180) (180) 0GF56 43 Write off of Self Supporting Loan (29,705) 0 0 0 0 0TOTAL OPERATING EXPENDITURE (656,731) (592,557) (104,670) (134,190) (126,088)CAPITAL INCOME6310 Principal loans received 40,755 1,450,000 0 0 0 0

Self Supporting loans recovered6811 MR Community Resource Centre 30,939 0 0 0 0 06831 Augusta Bowling Club 4,536 4,832 1,180 1,180 1,180 0

Interest Free Loans Recovered6813 MR Football Club 3,000 0 0 0 0 06821 Cowaramup Tennis Club 0 0 0 0 0 06775 Arts MR 0 0 0 0 0 06822 MR Tennis Club 3,000 3,000 0 0 0 06823 Augusta Golf Club 2,554 2,554 0 2,554 2,554 06824 Community Resource Centre 2,500 5,000 0 2,500 2,500 0TOTAL CAPITAL INCOME 87,284 1,465,386 1,180 6,234 6,233CAPITAL EXPENDITURE4884 Principal loan repayments (609,519) (596,090) (108,152) (145,801) (145,801) 04894 Principal SS loan repayments (35,475) (4,832) (1,180) (1,180) (1,180) 0

Interest Free Loan Advances6812 Augusta Golf Club 0 0 0 0 06814 MR Community Resource Centre 0 0 0 0 0TOTAL CAPITAL EXPENDITURE (644,994) (600,922) (109,331) (146,981) (146,981)Business Unit Totals

Operating Income 1,484,186 2,051,632 56,403 466,843 631,567 164,724Operating Expenses (656,731) (592,557) (104,670) (134,190) (126,088) 0Capital Income 87,284 1,465,386 1,180 6,234 6,233 (1)Capital Expenditure (644,994) (600,922) (109,331) (146,981) (146,981) 0

TOTAL FOR BUSINESS UNIT 269,745 2,323,539 (156,418) 191,906 364,731 172,825

11/10/2016 Page 3 of 62

MEMBERS OF COUNCIL - Governance


2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEMC73 84 Election Nominations 80 0 0 0 0 0MC74 73 Contributions 0 0 0 0 0 0TOTAL OPERATING INCOME 80 0 0 0 0OPERATING EXPENDITUREMC11 27 Mobile Telephone (290) (360) (26) (90) (79) 0MC12 38 Subscriptions/Publications 0 (500) 0 (124) 0 0MC15 13 Printing & Stationery 0 0 0 0 0 0MC17 09 Consumables (1,924) (2,400) 0 (600) (18) 0MC23 05 Conferences & Training (9,793) (14,150) (540) (3,000) (540) 0MC24 37 Functions & Receptions (12,707) (13,200) (1,197) (3,000) (2,588) 0MC25 19 Advertising (53) (2,000) 0 (502) 0 0MC35 Election Expenses (34,833) 0 0 0 0 0MC40 98 Vehicle Expenses (2,072) 0 0 0 0 0MC43 39 Members Sitting Fees & Allowances (202,141) (204,752) (17,061) (51,188) (51,183) 0MC44 44 Donations (19,200) (13,500) 0 (2,300) 0 0MC50 Special Projects (10,000) (31,000) (8,118) (12,000) (18,118) 0

17 MC02 Visit to Haining 0 (12,000) (3,118) (12,000) (3,118) 0

17 MC03 Visit from Haining 0 (9,000) 0 0 0 0

17 MOC06 Contribution to MRCCI WIFI Project (10,000) 0 0 0 0 0

17 MOC07 Contribution to Augusta CCI for Augusta

Boat Harbour Lawn Area

0 0 0 0 (5,000) 0

17 MOC08 Contribution to Riverslea Community Group

for CATV

0 (5,000) 0 0 (5,000) 0

17 MOC09 Contribution to Brookfield Connect for

CATV

0 (5,000) (5,000) 0 (5,000) 0

MC51 39 Travel and Accommodation Expenses (11,833) (19,040) (3,410) (4,760) (7,568) 0MC98 51 Depreciation 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (304,847) (300,902) (30,351) (77,564) (80,095)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 80 0 0 0 0 0Operating Expenses (304,847) (300,902) (30,351) (77,564) (80,095) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (304,767) (300,902) (30,351) (77,564) (80,095) 0

11/10/2016 Page 4 of 62

CEO - Governance


2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMECE86 73 Reimbursements 89 6,000 28 0 125 0CE87 84 Fees and Charges 3,502 10,000 0 10,000 36 0TOTAL OPERATING INCOME 3,591 16,000 28 10,000 161 0OPERATING EXPENDITURECE01 01 Salaries (414,975) (405,326) (33,738) (109,126) (114,050) 0CE01 06 Accrued Leave (41,960) (39,132) (3,010) (10,536) (10,536) 0CE02 02 Superannuation (42,984) (42,510) (3,518) (11,445) (12,657) 0CE03 17 Consultant (12,088) (10,000) (725) (2,500) (725) 0CE04 05 Training (10,007) (9,947) 0 (4,292) 0 0CE05 03 Workers Compensation (8,794) (8,776) (711) (2,363) (2,133) 0CE07 07 Recruitment (966) 0 0 0 (32) 0CE11 27 Mobile Telephone (2,104) (5,280) (148) (720) (492) 0CE12 38 Subscriptions/Publications (27,023) (27,540) (696) (26,185) (25,456) 0CE14 17 Organisational Development (15,719) (22,950) (1,943) (4,550) (2,154) 0CE17 09 Consumables (342) (1,200) 0 (300) (8) 0CE22 19 Public Relations (126,428) (124,000) (2,768) (26,000) (6,957) 19,043 Timing of projects. CE24 37 Functions & Refreshments (2,135) (6,500) (16) (1,375) (45) 0CE37 24 Legal Expenses (14,043) (10,000) 0 (2,500) 0 0CE40 98 Vehicle Operating Expenses (5,284) (6,000) (670) (1,500) (2,362) 0CE41 08 Fringe Benefits Tax (6,468) (5,337) (393) 0 (1,179) 0CE50 Special Projects (223,008) (338,000) (16,222) (73,000) (30,466) 42,534

17 CEO03 Internal audit 0 (22,500) 0 0 0 0

19 CEO11 Iconic Events (122,500) (135,000) (15,500) (31,000) (20,500) 10,500 Timing: awaiting invoice44 CEO13 Regional Economic Development (35,892) (50,000) 0 (12,500) 0 12,500 Timing: Funding decisions pending17 CEO14 Cultural Centre QS and Business Planning 0 (25,000) 0 (5,000) 0 0

19 CEO15 Local Events (43,236) (60,500) (722) (14,500) (2,722) 11,778 Timing: awaiting invoice17 CEO16 Community Survey (15,880) 0 0 0 (186) 0

17 CEO17 Economic Development Strategy (5,500) (5,000) 0 (5,000) (7,058) 0

17 CEO18 Assistance for Economic Projects 0 (10,000) 0 (5,000) 0 0

17 CEO19 Economic Development Strategy Initiatives 0 (30,000) 0 0 0 0

CE58 12 Minor Equipment (241) (5,600) 0 (5,150) 0 0CE98 51 Depreciation (3,555) (1,200) (64) (300) (195) 0TOTAL OPERATING EXPENDITURE (958,122) (1,069,298) (64,622) (281,842) (209,447)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0Business Unit Totals

Operating Income 3,591 16,000 28 10,000 161 (9,839)Operating Expenses (958,122) (1,069,298) (64,622) (281,842) (209,447) 72,395Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (954,531) (1,053,298) (64,594) (271,842) (209,286) 62,556

11/10/2016 Page 5 of 62

DIRECTOR CORPORATE & COMMUNITY SERVICES - Governance


2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEDC75 67 Grants and Contributions 0 1,000 0 0 0 0DC81 93 Sundry Income 577 0 0 0 0 0DC82 84 Augusta Museum Takings 7,989 7,500 880 2,000 1,661 0TOTAL OPERATING INCOME 8,566 8,500 880 2,000 1,661OPERATING EXPENDITUREDC01 01 Salaries (273,019) (221,366) (18,413) (59,599) (58,846) 0DC01 06 Accrued Leave (32,595) (19,732) (1,518) (5,312) (5,312) 0DC02 02 Superannuation (33,585) (23,882) (1,920) (6,430) (6,859) 0DC04 05 Training (8,998) (8,126) (512) (1,283) (1,817) 0DC05 03 Workers Compensation (5,985) (4,760) (386) (1,282) (1,157) 0DC06 04 Uniforms (236) 0 0 0 0 0DC07 05 Recruitment (5,391) 0 0 0 0 0DC11 27 Mobile Telephone (1,951) (3,400) (70) (600) (220) 0DC12 38 Subscriptions/Publications (1,529) (1,550) 0 (500) (466) 0DC14 37 Organisational Development 0 0 0 0 0 0DC17 09 Consumables (829) (600) 0 (150) 0 0DC24 37 Refreshments (650) (600) 0 (150) 0 0DC29 16 Contract Services (7,636) (5,000) 0 (5,000) (9,750) 0DC37 24 Legal and Professional Advice (12,800) (10,000) 0 (2,500) 0 0DC39 44 Grants - Community Development (6,867) (10,000) 0 0 0 0DC42 44 Donations (525) (2,000) (100) (500) (100) 0DC43 44 Sponsorships (6,400) (6,000) 0 (900) (2,400) 0DC44 44 Contributions/Donations/Sponsorships (89,531) (98,042) (36,283) (96,242) (38,567) 57,675

44 DCD02 Augusta Historical Museum (11,445) (20,475) (876) (18,675) (3,160) 15,515 Timing: of contribution payment44 DCD10 South West Academy of Sports (4,000) (4,400) (4,400) (4,400) (4,400) 0

44 DCD21 Margaret River Historical Society (10,909) (11,000) (11,000) (11,000) (11,000) 0

44 DCD22 SW Group of Affiliated Agricultural Assoc (250) 0 0 0 0 0

44 DCD23 Gracetown Progress Association (3,779) (4,647) (4,647) (4,647) (4,647) 0

44 DCD25 Augusta Centennial Hall (12,000) (12,000) (12,000) (12,000) (12,000) 0

44 DCD26 Cowaramup Hall Reserves & Residents (38,000) (38,000) 0 (38,000) 0 38,000 Timing: of contribution payment44 DCD28 Karridale Hall Management Committee (5,720) (3,160) 0 (3,160) 0 0

44 DCD30 Rosa Brook Sporting and Cultural Facilities (1,000) (1,000) 0 (1,000) 0 0

44 DCD34 Alexandra Bridge Hall & Social Committee 33 0 0 0 0 0

44 DCD39 Thank a Volunteer Event (2,460) 0 0 0 0 0

44 DCD40 Margaret River Concert Band 0 (3,360) (3,360) (3,360) (3,360) 0

11/10/2016 Page 6 of 62

DIRECTOR CORPORATE & COMMUNITY SERVICES - Governance


2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

DC50 44 Special Projects (38,802) (40,000) 0 (5,000) 0 017 DCC14 Financial Ratios Review (3,150) (5,000) 0 0 0 0

17 DCC15 Risk Management 0 (5,000) 0 (5,000) 0 0

17 DCC16 Sporting Capacity Study (30,500) 0 0 0 0 0

17 DCC17 Stakeholder Engagement (5,152) 0 0 0 0 0

17 DCC18 Community Infrastructure Report 0 (30,000) 0 0 0 0

DC90 94 Profit/Loss on Sale of Assets 0 0 0 0 0 0DC98 51 Depreciation 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (527,329) (455,058) (59,201) (185,448) (125,495)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 8,566 8,500 880 2,000 1,661 0Operating Expenses (527,329) (455,058) (59,201) (185,448) (125,495) 59,953Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (518,764) (446,558) (58,321) (183,448) (123,833) 59,615

11/10/2016 Page 7 of 62

DIRECTOR SUSTAINABLE DEVELOPMENT - Governance

COA IEDESCRIPTION

2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEDP82 73 Sundry Income 12,832 0 0 0 0 0

12,832 0 0 0 0OPERATING EXPENDITUREDP01 01 Salaries (411,747) (459,746) (26,529) (123,778) (102,071) 21,707 Perm: Vacant PositionsDP01 06 Accrued Leave (63,707) (44,020) (3,386) (11,852) (11,852) 0DP02 02 Superannuation (51,421) (50,984) (3,427) (13,726) (11,760) 0DP03 17 Consultant (3,902) (10,000) 0 (2,500) 0 0DP04 05 Training (3,341) (12,505) (895) (3,677) (1,231) 0DP05 03 Workers Compensation (9,316) (9,956) (806) (2,680) (2,419) 0DP06 04 Protective Clothing 0 (500) 0 (250) 0 0DP07 07 Recruitment (16,689) 0 0 0 (9,924) 0DP11 27 Mobile Telephone (652) (2,400) (46) (600) (151) 0DP12 38 Subscriptions & Publications (1,714) (1,400) 0 (500) 0 0DP17 09 Consumables 0 (600) 0 (200) 0 0DP20 15 Equipment Repairs & Maintenance 0 (500) 0 0 0 0DP22 19 Public Relations 0 (500) 0 0 0 0DP24 37 Refreshments (63) (300) 0 (100) 0 0DP25 16 Legal Fees (37,294) (30,000) (2,672) (5,000) (3,758) 0DP26 16 Legal Projects (6,550) (13,900) 0 (3,100) 0 0DP40 16 Vehicle Operating Expenses (4,028) (5,820) (310) (1,455) (1,355) 0DP58 12 Minor Equipment (22) (1,000) 0 (250) 0 0TOTAL OPERATING EXPENDITURE (610,446) (644,131) (38,072) (169,668) (144,522)CAPITAL INCOME

0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 12,832 0 0 0 0 0Operating Expenses (610,446) (644,131) (38,072) (169,668) (144,522) 25,146Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

(597,614) (644,131) (38,072) (169,668) (144,522) 25,146

TOTAL CAPITAL INCOME

TOTAL FOR BUSINESS UNIT

TOTAL OPERATING INCOME

11/10/2016 Page 8 of 62

DIRECTOR INFRASTRUCTURE SERVICES - Governance

COA IE DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEDI82 84 Sundry Income 1 0 0 0 0 0TOTAL OPERATING INCOME 1 0 0 0OPERATING EXPENDITUREDI01 01 Salaries (224,440) (231,984) (18,275) (62,457) (64,461) 0DI01 06 Accrued Leave (23,740) (20,112) (1,547) (5,415) (5,415) 0DI02 02 Superannuation (24,205) (26,026) (1,957) (7,007) (7,501) 0DI04 05 Training (4,147) (6,004) 0 (1,463) 0 0DI05 03 Workers Compensation (4,778) (4,980) (403) (1,341) (1,210) 0DI07 07 Recruitment 0 0 0 0 0 0DI11 27 Mobile Telephone (592) (2,352) (77) (210) (206) 0DI12 38 Subscriptions & Publications (590) (1,440) (271) (360) (271) 0DI17 09 Consumables (43) (300) 0 (75) 0 0DI20 15 Equipment Repairs & Maintenance 0 (300) 0 (75) 0 0DI24 37 Refreshments (45) (300) 0 (75) 0 0DI98 51 Depreciation 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (282,581) (293,798) (22,531) (78,478) (79,064)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 1 0 0 0 0 0Operating Expenses (282,581) (293,798) (22,531) (78,478) (79,064) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0


11/10/2016 Page 9 of 62

FINANCE - Governance

COA IEDESCRIPTION

2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEFI72 Insurance claim payouts 538 0 0 0 0 0FI83 73 Salary Package FBT Contributions 37,786 37,788 0 0 0 0FI82 93 Discounts & Rebates 4,435 3,000 1,053 0 1,053 0TOTAL OPERATING INCOME 42,759 40,788 1,053 0 1,053OPERATING EXPENDITUREFI01 01 Salaries (278,871) (301,286) (20,120) (81,115) (78,992) 0FI01 06 Accrued Leave (32,871) (27,846) (2,142) (7,497) (7,497) 0FI02 02 Superannuation (32,650) (34,216) (2,554) (9,212) (8,870) 0FI04 05 Training (12,264) (15,683) (1,054) 0 (1,404) 0FI05 03 Workers Compensation (6,329) (6,500) (527) (1,750) (1,580) 0FI06 04 Uniforms (197) 0 0 0 0 0FI07 38 Recruitment (1,857) 0 0 0 0 0FI12 38 Subscriptions & Publications 0 0 0 0 0 0FI13 30 Insurance (461,559) (470,443) 3,227 (245,841) (239,791) 0FI17 09 Consumables (989) (1,000) 0 0 0 0FI27 Insurance claims (538) 0 0 0 0 0FI29 16 Contract Services (43,778) (37,400) (150) 0 (1,150) 0FI30 16 Special Projects (21,039) (6,750) (3,750) (3,750) (4,638) 0FI41 8 FBT - Salary Packaging (37,786) (37,786) (4,200) (12,600) (12,586) 0FI55 16 Procurement 0 (4,000) 0 (2,500) 0 0FI58 12 Minor Equipment 0 (500) 0 0 0 0TOTAL OPERATING EXPENDITURE (930,727) (943,410) (31,269) (364,265) (356,507)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 42,759 40,788 1,053 0 1,053 0Operating Expenses (930,727) (943,410) (31,269) (364,265) (356,507) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0


11/10/2016 Page 10 of 62

RECORDS - Governance


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMERE81 84 Fees and Charges (GST free) 300 0 30 0 60 0RE82 84 Sundry Income 631 0 0 0 0 0TOTAL OPERATING INCOME 931 0 30 0 60OPERATING EXPENDITURERE01 01 Salaries (123,716) (141,336) (11,407) (38,052) (37,295) 0RE01 06 Accrued Leave (14,467) (14,106) (1,085) (3,798) (3,798) 0RE02 02 Superannuation (16,188) (19,098) (1,348) (5,142) (5,314) 0RE04 05 Training (2,944) (2,227) 0 0 0 0RE05 03 Workers Compensation (2,549) (3,068) (249) (826) (746) 0RE12 38 Subscriptions & Publications (900) (1,000) 0 (1,000) (664) 0RE14 17 Organisational Development (295) (500) 0 0 0 0RE17 09 Consumables (2,390) (1,260) 0 0 (138) 0RE18 20 Equipment Lease 0 (3,400) 0 (850) (806) 0RE20 15 Equipment Repairs & Maintenance (182) (500) 0 0 0 0RE29 16 Contract Services (3,224) (1,400) 0 0 0 0RE58 12 Minor Equipment 0 0 0 0 0 0RE98 51 Depreciation (671) (720) (55) (180) (169) 0TOTAL OPERATING EXPENDITURE (167,525) (188,615) (14,144) (49,848) (48,930)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 931 0 30 0 60Operating Expenses (167,525) (188,615) (14,144) (49,848) (48,930)Capital Income 0 0 0 0 0Capital Expenditure 0 0 0 0 0


11/10/2016 Page 11 of 62

CORPORATE SERVICES - Governance


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMECS82 Sundry Income 5,756 5,000 713 375 1,203 0TOTAL OPERATING INCOME 5,756 5,000 713 375 1,203OPERATING EXPENDITURECS01 01 Salaries (47,344) 0 0 0 0 0CS01 06 Accrued Leave (20,280) 0 0 0 0 0CS02 02 Superannuation (7,661) 0 0 0 0 0CS04 05 Training 0 0 0 0 0 0CS05 03 Workers Compensation (2,153) 0 0 0 0 0CS10 27 Telephone (30,336) (33,000) (2,283) (9,000) (7,347) 0CS11 27 Mobile Phone (441) 0 0 0 0 0CS12 38 Subscriptions & Publications 0 0 0 0 0 0CS14 17 Organisational Development 0 (2,000) 0 0 0 0CS15 13 Stationery (12,145) (14,400) (921) (3,600) (4,108) 0CS15 14 Paper/Printing (19,176) (19,200) (5,545) (4,800) (6,184) 0CS16 18 Postage (47,145) (65,000) (8,334) (17,000) (11,607) 0CS17 09 Consumables - General (4,050) (3,500) (418) (750) (1,363) 0CS17 13 Consumables - Coffee (4,011) (4,500) 0 (1,125) (29) 0CS17 20 Consumables - Hire (Water Disp) (1,146) (1,200) (110) (300) (330) 0CS20 15 Equipment Repairs & Maintenance 0 (2,000) 0 0 0 0CS22 19 Public Relations 0 0 0 0 0 0CS35 25 Utilities - Electricity & Energy (76,770) (90,000) (7,394) (22,500) (23,440) 0CS35 26 Utilities - Water (35,046) (36,000) (40) (9,000) (1,336) 0CS40 98 Vehicle Operating Costs (9,262) 0 (876) 0 (2,943) 0CS41 08 Fringe Benefits Tax (2,484) 0 0 0 0 0CS50 09 Special Projects 0 0 0 0 0 0CS58 12 Minor Equipment (20) (2,000) 0 (2,000) 0 0CS98 51 Depreciation (624) (720) (71) (180) (219) 0TOTAL OPERATING EXPENDITURE (320,093) (273,520) (25,992) (70,255) (58,904)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 5,756 5,000 713 375 1,203Operating Expenses (320,093) (273,520) (25,992) (70,255) (58,904)Capital Income 0 0 0 0 0Capital Expenditure 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (314,337) (268,520) (25,279) (69,880) (57,701)

11/10/2016 Page 12 of 62

CUSTOMER RELATIONS - Customer Relations

COA IE JOB DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMECR73 73 Contributions & Reimbursements 0 0 1,531 0 1,531 0CR81 84 Fees and Charges (GST free) 20,026 44,000 0 20,000 10,800 0CR82 90 DOT Commissions 194,952 180,000 11,557 46,000 43,608 0CR84 84 Other Fees and Charges 2,972 1,200 2,606 300 2,765 0

217,949 225,200 15,695 66,300 58,704OPERATING EXPENDITURECR01 01 Salaries (355,912) (405,990) (29,565) (109,305) (103,644) 0CR01 06 Accrued Leave (43,788) (38,754) (2,981) (10,434) (10,434) 0CR02 02 Superannuation (46,122) (50,440) (3,868) (13,580) (12,846) 0CR04 05 Training (2,995) (9,300) (109) (3,053) (1,353) 0CR05 03 Workers Compensation (7,624) (8,788) (712) (2,366) (2,136) 0CR06 04 Staff Uniforms (1,674) (3,500) 0 0 0 0CR07 07 Recruitment 0 0 0 0 0 0CR12 38 Subscriptions & Publications (484) (900) (18) (200) (18) 0CR20 15 Equipment Repairs & Maintenance 0 (1,000) 0 0 0 0CR49 22 Stock (10,000) (22,000) 0 (10,000) (4,909) 0CR50 17 Special Projects 0 0 0 0 0 0CR58 12 Minor Equipment (4,723) (2,000) 0 (750) (134) 0CR98 51 Depreciation (685) (720) (61) (180) (188) 0TOTAL OPERATING EXPENDITURE (474,007) (543,392) (37,315) (149,868) (135,661)CAPITAL INCOME

0 0 0 0 0CAPITAL EXPENDITURECR97 55 Purchase of Asset 0 (5,000) 0 0 0 0

16 CRC001 Display Cabinet for CAC Foyer 0 (5,000) 0 0 0 0

TOTAL CAPITAL EXPENDITURE 0 (5,000) 0 0 0Business Unit Totals

Operating Income 217,949 225,200 15,695 66,300 58,704 0Operating Expenses (474,007) (543,392) (37,315) (149,868) (135,661) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 (5,000) 0 0 0 0




11/10/2016 Page 13 of 62

INFORMATION COMMUNICATION TECHNOLOGY - Governance


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEIT82 73 Sundry Income 2,100 0 0 0 900 0

2,100 0 0 0 900OPERATING EXPENDITUREIT01 01 Salaries (147,964) (151,398) (10,690) (40,761) (40,421) 0IT01 06 Accrued Leave (23,932) (12,544) (965) (3,377) (3,377) 0IT02 02 Superannuation (17,933) (18,394) (1,355) (4,952) (4,657) 0IT04 05 Training (11,245) (9,814) 0 (4,227) (2,167) 0IT05 03 Workers Compensation (3,012) (3,238) (262) (872) (787) 0IT10 27 Telephone (11,194) (12,840) (973) (3,210) (3,891) 0IT11 27 Mobile Telephone (2,323) (4,320) (222) (1,620) (659) 0IT12 38 Subscriptions & Publications (778) (588) 0 (500) 0 0IT15 14 Printing & Stationery (90,647) (88,400) (5,093) (21,650) (14,586) 0IT18 20 Equipment Leasing (169,447) (204,324) (12,253) (46,293) (40,595) 0IT19 16 Software Licenses (372,979) (436,352) (13,528) (283,885) (192,293) 91,592 Timing: invoices for licencesIT20 15 Equipment Repairs & Mtce. (12,068) (12,800) (6,135) (1,200) (8,852) 0IT29 16 Contract Services (8,527) (4,000) (749) 0 (749) 0IT40 98 Vehicle Operating Expenses (7,374) (3,030) (391) (1,074) (1,726) 0IT41 08 Fringe Benefits Tax (1,686) (441) (32) 0 (96) 0IT50 16 Special Projects (106,702) (98,013) (1,790) (18,995) (31,942) (12,947) Asset Management System Software project milestone

completed earlier than anticipatedIT58 12 Minor Equipment (3,560) (15,900) (6,214) (1,900) (14,440) (12,540) Timing/Perm: Expenses relating to PC refreshIT90 50 Profit/Loss on Sale of Assets (2,720) 0 0 0 0 0IT98 51 Depreciation (30,317) (36,000) (2,161) (9,000) (6,626) 0TOTAL OPERATING EXPENDITURE (1,024,408) (1,112,397) (62,812) (443,517) (367,865)CAPITAL INCOME

0 0 0 0 0CAPITAL EXPENDITUREIT97 55 Furniture & Equipment (23,534) (8,000) 0 0 0 0

16 ICT001 Monitor for Council Chambers 0 (8,000) 0 0 0 0

TOTAL CAPITAL EXPENDITURE (23,534) (8,000) 0 0 0Business Unit Totals

Operating Income 2,100 0 0 0 900 0Operating Expenses (1,024,408) (1,112,397) (62,812) (443,517) (367,865) 75,651Capital Income 0 0 0 0 0 0Capital Expenditure (23,534) (8,000) 0 0 0 0

TOTAL FOR BUSINESS UNIT (1,045,842) (1,120,397) (62,812) (443,517) (366,965) 76,551



11/10/2016 Page 14 of 62

HUMAN RESOURCES - Governance


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEHR82 93 Sundry Income 108,282 10,000 0 0 0 0HR73 73 Sundry Income 0 0 3,659 0 3,659 0TOTAL OPERATING INCOME 108,282 10,000 3,659 0 3,659OPERATING EXPENDITUREHR01 01 Salaries (369,285) (371,502) (26,589) (100,020) (103,579) 0HR01 06 Accrued Leave (59,954) (38,052) (2,927) (10,245) (10,245) 0HR02 02 Superannuation (44,307) (41,732) (4,065) (11,236) (13,215) 0HR04 05 Training (9,693) (15,623) 0 (3,125) (2,132) 0HR05 03 Workers Compensation (8,468) (8,088) (655) (2,178) (1,965) 0HR06 04 Staff Uniforms (300) (1,260) 0 (1,260) 0 0HR07 07 Recruitment Expenses (1,100) 0 0 0 (270) 0HR08 07 Employee Health Programs (14,498) (18,800) (1,740) (2,780) (3,265) 0HR11 27 Mobile Telephone (4,465) (2,040) (371) (510) (819) 0HR12 38 Subscriptions & Publications (12,054) (13,250) 0 (12,250) (10,936) 0HR14 37 Organisational Development (20,790) (39,800) 0 (10,300) (2,366) 0HR17 09 Consumables (580) 0 0 0 0 0HR18 16 HRIS Licence Fees (9,452) 0 0 0 0 0HR22 01 Employee Recognition (5,350) (9,500) (9) (3,500) (5,163) 0HR24 37 Refreshments (3,490) (3,000) (12) (750) (12) 0HR29 16 Contract Services (7,552) (1,000) 0 0 0 0HR40 98 Vehicle Operating Expenses (4,836) (11,000) (243) (3,000) (1,135) 0HR41 08 Fringe Benefits Tax (3,276) (2,214) (163) 0 (489) 0HR50 17 Special Projects 0 0 0 0 0 0HR51 01 Workforce Planning (16,681) (3,000) 0 0 0 0HR55 01 Employee Paid Leave Other (19,645) (24,000) (3,012) (6,000) (17,131) (11,131) Perm: Maternity Leave paymentsHR58 51 Non-Capital Equipment (107) 0 0 0 (4,939) 0HR98 51 Depreciation 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (615,882) (603,861) (39,786) (167,154) (177,663)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 108,282 10,000 3,659 0 3,659 3,659Operating Expenses (615,882) (603,861) (39,786) (167,154) (177,663) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0


11/10/2016 Page 15 of 62

COMMUNITY PLANNING & DEVELOPMENT - Governance


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000

COMMENTS

OPERATING INCOMECD74 73 Contributions 380 0 0 0 30 0CD75 67 Grant Income 12,172 45,000 0 16,000 970 (15,030) Timing of grants

67 CDI90 Thank a Volunteer Celebration 800 0 0 0 0 0

67 CDI96 LDAG 2015-16 Grant 1 - Youth Activity 1,893 0 0 0 0 0

67 CDI97 LDAG 2015-16 Grant 2 - Youth Activity 2,515 0 0 0 0 0

67 CDI99 National Youth Week 2016 1,000 0 0 0 0 0

67 CDI100 MR SAM 2015 4,964 0 0 0 970 0

67 CDI101 Seniors Day Event 2015- COTA 1,000 0 0 0 0 0

67 CDI139 Public Art Trail Opening 0 15,000 0 0 0 0

67 CDI113 MR SAM 2016 0 5,000 0 0 0 0

67 CDI147 LDAG 2016-17 Strive Round 1 0 3,000 0 3,000 0 0

67 CDI148 LDAG 2016-17 Strive Round 4 0 3,000 0 3,000 0 0

67 CDI149 LDAG 2016-17 Strive Round 9 0 3,000 0 0 0 0

67 CDI114 Leeuwin Scholarships 0 5,000 0 0 0 0

67 CDI150 Zone Room Commercial Kitchen 0 5,000 0 5,000 0 0

67 CDI143 UNDA Augusta Project 0 5,000 0 5,000 0 0

67 CDI144 COTA National Seniors Week 0 1,000 0 0 0 0

CD76 84 Youth Council Income 1,292 0 409 0 1,144 0CD77 73 Community Development Income 0 4,600 0 1,300 0 0CD79 84 Zone Room Hire Income 6,895 2,580 29 645 230 0TOTAL OPERATING INCOME 20,739 52,180 438 17,945 2,375OPERATING EXPENDITURECD01 01 Salaries (219,109) (280,474) (20,644) (75,512) (71,713) 0CD01 06 Accrued Leave (46,544) (27,834) (2,141) (7,494) (7,494) 0CD02 02 Superannuation (21,724) (32,266) (2,131) (8,687) (7,884) 0CD04 05 Training (7,412) (6,022) (1,534) (2,573) (2,606) 0CD05 03 Workers Compensation (5,740) (6,096) (494) (1,641) (1,481) 0CD06 04 Protective Clothing 0 (997) 0 (667) 0 0CD07 07 Recruitment (2,062) (1,000) 0 0 0 0CD11 27 Mobile Telephone (2,082) (936) (207) (234) (933) 0CD12 38 Subscriptions & Publications (152) (525) (162) 0 (162) 0CD15 13 Printing & Stationery (448) (240) 0 (60) 0 0CD16 18 Postage 0 (240) 0 (60) 0 0CD17 09 Consumables (291) (996) 0 (249) (381) 0CD20 15 Equipment Repairs & Mtce. (118) (4,500) 0 (4,500) (1,809) 0CD24 37 Refreshments 0 (400) (15) (100) (378) 0CD39 16 Integrated Planning 0 (33,100) (11,348) (14,500) (17,630) 0

16 COM115 Community Engagement (incl. media,

publications etc.)

0 (4,000) 0 (1,000) 0 0

16 COM116 Community Strategic Plan Review

(facilitation and IAP2 certification)

0 (20,000) (11,016) (5,000) (11,348) 0

16 COM117 Your Say marketing, media and promotion 0 (1,600) (332) (1,000) (332) 0

16 COM118 Key Performance Measurement 0 (7,500) 0 (7,500) (5,950) 0

CD42 16 Youth (2,951) (36,800) (3,073) (3,200) (4,818) 016 COM119 School holiday programs (94) (8,000) (227) (2,000) (1,894) 0

16 COM106 MR SAM 2016 (Shire) 0 (5,000) 0 0 0 0

16 COM107 National Youth Week Festival 2017 0 (1,000) 0 0 0 011/10/2016 Page 16 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000

COMMENTS

16 COM108 Set list 0 (500) 0 (500) 0 0

16 COM109 Mud Fest 2017 0 (1,500) (418) 0 (418) 0

16 COM110 YAC activities 0 (2,000) (127) (500) (205) 0

16 COM111 Freestyle Now Skate Event 2017 0 (3,000) (2,300) 0 (2,300) 0

16 COM112 Marketing, media and promotion of YAC

and Zone Room

0 (800) 0 (200) 0 0

16 COM113 MR SAM 2016 (Grant) 0 (5,000) 0 0 0 0

16 COM114 Leeuwin Scholarships 0 (10,000) 0 0 0 0

CD43 16 Capacity Building (12,073) (13,450) (28) (6,850) (2,628) 016 COM120 ABCD Workshop Peter Kenyon 0 (3,000) 0 (3,000) (2,600) 0

16 COM121 Halls and Museums activation and support

activities

0 (2,600) 0 (650) 0 0

16 COM122 Community Facilities Working Group 0 (350) 0 (200) 0 0

16 COM123 Community group and volunteering support

(inc. CNG )

0 (2,000) (28) (500) (28) 0

16 COM124 National Volunteer Week 2016 0 (500) 0 0 0 0

16 COM125 Old Settlement Interpretive Displays 0 (5,000) 0 (2,500) 0 0

CD46 09 Zone Room (6,723) (4,000) 0 (1,000) (1,034) 0CD47 16 Safer Communities 0 (9,000) 0 (5,750) 0 0

16 COM126 Community education programs 0 (800) 0 (200) 0 0

16 COM127 Street parties 0 (1,000) 0 (250) 0 0

16 COM128 Graffiti promotion 0 (1,200) 0 (300) 0 0

16 COM129 Emergency Recovery 0 (1,000) 0 0 0 0

16 COM130 Mental Health First Aid Training Program 0 (3,000) 0 (3,000) 0 0

16 COM131 Homelessness and Crisis Accommodation

coordination

0 (2,000) 0 (2,000) 0 0

CD48 16 Disability Access & Inclusion 0 (12,800) (25) (10,375) (44) 10,331 Timing of projects16 COM132 Blue Bay Project 0 (800) 0 0 0 0

16 COM133 CAIRG facilitation 0 (200) (25) (50) (44) 0

16 COM134 International Day of People with a Disability 0 (500) 0 0 0 0

16 COM135 Support to community groups 0 (800) 0 (200) 0 0

16 COM136 Implementing the DAIP 0 (500) 0 (125) 0 0

16 COM137 Access and Inclusion Building Audit 0 (10,000) 0 (10,000) 0 0

CD49 16 Arts & Culture 0 (67,800) (870) (33,200) (870) 32,330 Timing of projects16 COM138 Website development, media, marketing, 0 (800) 0 (200) 0 0

16 COM139 Public Art Trail 0 (30,000) 0 (30,000) 0 30,000 Timing of projects16 COM140 Art on Loan Program 0 (1,000) 0 (1,000) 0 0

16 COM141 Banner in the Main Street 0 (16,000) (870) (2,000) (870) 0

16 COM142 Public Art Trail - Grant 0 (15,000) 0 0 0 0

16 COM143 UNDA Augusta Project 0 (5,000) 0 0 0 0

CD51 16 Age Friendly 0 (11,200) 0 (10,050) 0 10,050 Timing of projects16 COM144 National Seniors Week 0 (1,000) 0 0 0 0

16 COM145 Age Friendly Community Plan 0 (10,000) 0 (10,000) 0 0

16 COM146 Age friendly activities 0 (200) 0 (50) 0 0

CD50 44 Special Projects (63,911) (14,000) 0 (5,000) (916) 016 COM63 Old Settlement Interpretive Displays (2,100) 0 0 0 0 0

11/10/2016 Page 17 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000

COMMENTS

16 COM84 Public Art Trail Concept and Don Mackay

Statue

(1,441) 0 0 0 0 0

16 COM92 Margaret River Youth Precinct Business

Case Development

(20,050) 0 0 0 0 0

16 COM94 WAPOL - Community Crime Prevention

Fund 14/15

(3,642) 0 0 0 0 0

16 COM95 Regional Youth Collaboration Project (17,752) 0 0 0 0 0

16 COM96 LDAG 2015-16 Grant 1 - Youth Activity (1,573) 0 0 0 0 0



16 COM99 National Youth Week 2016 (805) 0 0 0 0 0

16 COM100 MR SAM 2015 (7,327) 0 0 0 0 0

16 COM101 Seniors Day Event 2015 - COTA (820) 0 0 0 0 0

16 COM104 Main Street Banner Pole Project 2015-16 (4,373) 0 0 0 0 0

16 COM150 Zone Room Commercial Kitchen 0 (5,000) 0 (5,000) 0 0

16 COM147 LDAG 2016-17 Grant Strive Round 1 0 (3,000) 0 0 (916) 0

16 COM148 LDAG 2016-17 Grant Strive Round 4 0 (3,000) 0 0 0 0

16 COM149 LDAG 2016-17 Grant Strive Round 9 0 (3,000) 0 0 0 0

CD40 10 Vehicle Operating Expenses (9,466) (10,350) (831) (2,700) (2,942) 0CD41 08 Fringe Benefits Tax (2,694) (1,548) (114) 0 (342) 0CD56 09 Minor Equipment (339) 0 0 0 0 0CD98 51 Depreciation (1,789) (1,860) (152) (465) (467) 0TOTAL OPERATING EXPENDITURE (406,022) (578,434) (43,769) (194,867) (126,533)CAPITAL INCOMECD70 70 Capital Grants 0 1,393,000 0 0 0 0

16 CDI151 MR Youth Precinct 0 1,393,000 0 0 0 0

CD91 95 Proceeds from Sale of Assets 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 1,393,000 0 0 0CAPITAL EXPENDITURECD88 16 Buildings (3,296) 0 0 0 0 0CD89 16 Infrastructure 0 (1,961,877) (4,951) (30,000) (17,883) 12,117

16 COM151 Margaret River Youth Precinct 0 (1,961,877) (4,951) (30,000) (17,883) 12,117 Timing: Project in planning stageCD93 55 Plant & Equipment (289) 0 0 0 0 0TOTAL CAPITAL EXPENDITURE (3,585) (1,961,877) (4,951) (30,000) (17,883)Business Unit Totals

Operating Income 20,739 52,180 438 17,945 2,375 (15,570)Operating Expenses (406,022) (578,434) (43,769) (194,867) (126,533) 68,334Capital Income 0 1,393,000 0 0 0 0Capital Expenditure (3,585) (1,961,877) (4,951) (30,000) (17,883) 12,117


11/10/2016 Page 18 of 62

EMERGENCY MANAGEMENT & FIRE PREVENTION - Law, Order and Public Safety


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

Emergency Management OPERATING INCOMEEM75 67 Operating Grants - ESL 44,864 39,891 0 9,973 9,973 0

TOTAL OPERATING INCOME 44,864 39,891 0 9,973 9,973OPERATING EXPENDITUREEM04 05 Training & Conferences (1,328) 0 0 0 0 0EM10 27 Telephone (6,355) 0 (0) 0 (2) 0EM11 27 Mobile Telephone (1,512) (2,000) (93) (506) (342) 0EM13 30 Insurance (3,095) (2,700) 0 (2,700) (1,856) 0EM16 13 Printing & Stationery (2,718) 0 0 0 (305) 0EM17 09 Consumables (1,860) 0 0 0 (50) 0EM20 15 Equipment Repairs & Mtce. (2,550) (3,000) (328) (1,000) (1,151) 0EM24 37 Refreshments & Entertainment (2,358) 0 0 0 (113) 0EM28 15 Building Maintenance (11,320) 0 (3,528) 0 (5,138) 0EM29 SES Other Goods & Services 0 (7,300) 0 (2,300) (342) 0EM35 25 Utilities (2,595) 0 0 0 0 0EM40 98 Vehicle Operating Expenses (11,238) (9,000) (1,132) (2,000) (2,882) 0EM58 12 Non Capital Equipment (10,465) (15,691) (7,853) (11,691) (9,801) 0EM90 50 Profit/Loss on Assets (135,855) 0 0 0 0 0EM98 51 Depreciation (31,054) (30,000) (2,641) (7,500) (8,099) 0TOTAL OPERATING EXPENDITURE (224,304) (69,691) (15,575) (27,697) (30,081)CAPITAL INCOMEEM76 70 Capital Grants - ESL 0 60,000 0 0 0 0

70 EMI001 SES Vehicle replacement 0 60,000 0 0 0

TOTAL CAPITAL INCOME 0 60,000 0 0 0CAPITAL EXPENDITUREEM93 55 Plant & Equipment 0 (60,000) 0 0 0 0

55 EMC001 Vehicle replacement 86SES 0 (60,000) 0 0 0

TOTAL CAPITAL EXPENDITURE 0 (60,000) 0 0 0Fire PreventionOPERATING INCOMEFP73 67 Other Grants 154,749 69,884 0 17,471 69,885 52,414 BRMC Grant paid in lump sum, budgeted QtlyFP74 73 Contributions (non ESL) 92,672 54,484 0 13,621 355 (13,266) Timing: Invoice to be issued to DFES for QtrFP75 67 Operating Grants - ESL 205,296 246,848 0 61,712 61,712 0TOTAL OPERATING INCOME 459,440 371,216 0 92,804 131,952OPERATING EXPENDITUREFP01 01 Salaries (110,351) (89,934) (7,375) (24,213) (27,565) 0FP01 06 Accrued Leave (9,883) (7,880) (606) (2,122) (2,122) 0FP02 02 Superannuation (9,192) (9,190) (701) (2,474) (2,561) 0FP04 05 Training/Conferences (3,186) (2,000) 0 (265) 0 0FP05 03 Workers Compensation (1,910) (1,936) (157) (521) (470) 0FP06 04 Protective Clothing (67,281) (36,000) (29) (9,000) (29) 0FP07 19 Recruitment (884) (360) 0 (120) 0 0FP10 27 Telephone (7,018) 0 0 0 0 0FP11 27 Mobile Telephone (695) (750) (65) (183) (255) 0FP13 30 Insurance (68,055) (81,200) (3,744) (81,200) (64,906) 16,294 Timing: Awaiting updated premium for BuildingsFP16 13 Printing & Stationery (3,534) 0 0 0 0 0FP17 09 Consumables (5,131) 0 0 0 0 0FP18 15 CESM Vehicle Leasing 0 (25,000) 0 (6,252) (2,752) 0FP19 15 CESM Vehicle Operating Costs (25,384) (8,500) (2,647) (4,300) (3,449) 0FP20 15 Equipment Repairs & Maintenance (13,021) (11,290) (104) (8,790) (104) 0FP28 16 Building Maintenance (4,983) (4,850) 0 (2,000) (91) 0FP29 16 Contract Services (121,186) (245,684) (13,265) (75,320) (38,437) 36,883 Timing: of services

16 FRE07 Community Fire and Emergency Services Support (6,707) (7,200) (355) (900) (355) 0

16 FRE08 Maintain Strategic Firebreaks (11,860) (15,000) (2,338) (10,000) (2,389) 0

11/10/2016 Page 19 of 62

EMERGENCY MANAGEMENT & FIRE PREVENTION - Law, Order and Public Safety


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

16 FRE09 Private Strategic Fire Breaks 0 0 0 0 0 0

16 FRE10 Maintain firebreaks on Council Land (9,607) (15,000) 0 (10,000) 0 0

16 FRE11 Fire contribution - plant and equipment mobilisation (3,793) (8,000) 0 0 (191) 0

16 FRE12 Refilling Emergency Water Supplies (792) (10,000) (53) 0 (102) 0

16 FRE13 City of Bunbury SWLGEMA Admin Fee (335) (350) 0 (350) (350) 0

16 FRE14 BFAC/ LEMC Committee Support (1,405) (2,000) (138) (875) (187) 0

16 FRE15 Support to fire fighting activities - water and food (2,671) (6,500) (132) (3,000) (378) 0

16 FRE16 Communications (1,402) 0 0 0 0 0

16 FRE17 Protective Clothing (939) (1,000) (203) (200) (203) 0

16 FRE18 DFES BRMP Treatment Program (24,493) (10,000) 0 (5,000) 0 0

16 FRE19 Bushfire Risk Management Officer (57,182) (170,634) (10,047) (44,995) (34,283) 10,712 Timing: Vehicle Operating costsFP31 Bush Fire Brigades Other Goods and Services 0 (15,100) (5,059) (9,575) (5,876) 0FP32 15 Maintenance of Council Emergency Water Supplies 0 (25,000) (198) (5,000) (198) 0FP35 25 Utilities (10,650) (15,060) (1,170) (3,767) (4,025) 0FP40 98 Vehicle Operating Expenses (124,480) (42,000) (3,554) (23,350) (13,772) 0FP58 12 Non-Capital Equipment (8,976) (41,348) 0 (36,598) (1,825) 34,773 Timing: Purchase of ESD MapsFP90 50 Profit/Loss on Sale of Assets (4,742) 0 0 0 0 0

FP9851 Depreciation (238,787) (240,000) (37,221) (60,000) (114,146) (54,146) Perm: Increase Depreciation on BFB vehicles due

to revaluationTOTAL OPERATING EXPENDITURE (846,050) (903,082) (75,893) (355,050) (282,582)CAPITAL INCOMEFP76 70 Grant Income 0 949,250 0 0 0 0

70 FPI014 Cowaramup 4.4 Fire appliance 0 394,000 0 0 0 0

70 FPI015 Kudardup Light Tanker Fire Appliance 0 130,000 0 0 0 0

70 FPI016 Kudardup 4.4 Fire Appliance 0 394,000 0 0 0 0

70 FPI017 Grant for Emergency Power provision 0 31,250 0 0 0 0

TOTAL CAPITAL INCOME 0 949,250 0 0 0 0CAPITAL EXPENDITUREFP88 16 Land & Buildings 0 (40,000) 0 0 0 0

16 FP005 Gracetown Bush Fire Brigade Extension 0 (20,000) 0 0 0 0

16 FP006 Bush Fire Support Trailer Shed & Storage 0 (20,000) 0 0 0 0

FP89 16 Infrastructure 0 (29,820) 0 (28,830) 0 28,83016 FP010 Bush Fire Danger Signs 0 (29,820) 0 (28,830) 0 28,830 Timing

FP93 55 Plant & Equipment 0 (980,500) 0 0 0 055 FP007 Cowaramup 4.4 Fire appliance 0 (394,000) 0 0 0 0

55 FP008 Kudardup Light Tanker Fire Appliance 0 (130,000) 0 0 0 0

55 FP009 Kudardup 4.4 Fire Appliance 0 (394,000) 0 0 0 0

55 FP011 Grant for Emergency Power provision 0 (62,500) 0 0 0 0

TOTAL CAPITAL EXPENDITURE 0 (1,050,320) 0 (28,830) 0

Business Unit TotalsOperating Income 504,303 411,107 0 102,777 141,925 39,148Operating Expenses (1,070,354) (972,773) (91,468) (382,747) (312,664) 70,083Capital Income 0 1,009,250 0 0 0 0Capital Expenditure 0 (1,110,320) 0 (28,830) 0 28,830


11/10/2016 Page 20 of 62

RANGERS - Law Order & Public Safety


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEInfringements

RI60 83 Infringement Suspense 20 0 0 0 0 0RI61 83 Dog Infringements 9,633 16,400 1,000 3,600 2,400 0RI62 83 Parking Infringements 4,455 13,000 800 3,000 1,780 0RI63 83 Illegal Camping Infringements 3,100 4,000 0 750 0 0RI64 83 Bushfire Infringements 8,400 10,000 0 0 0 0RI65 83 Litter Infringements 500 2,000 0 500 0 0RI66 83 Cat Infringements 120 200 0 0 0 0RI67 83 Stock Infringements 0 200 0 0 0 0RI68 83 Other Infringment charges 882 600 18 150 140 0

RangersRG79 83 Fines & Penalties 14,432 14,500 1,551 3,700 7,310 0

83 INF07 Fines Enforcement Registry 14,432 14,500 1,551 3,700 7,310 0

RG80 84 Licenses/Permits (GST Free) 63,493 60,000 2,389 4,500 7,183 0RG81 84 Fees and Charges (GST free) 39,565 0 285 0 1,060 0RG82 84 Sundry Income 853 1,200 105 300 1,070 0RG86 73 Private Strategic Firebreak Recoveries 2,012 15,000 0 0 0 0

73 FRI03 Section 33 Works Recovery 2,012 15,000 0 0 0 0

RG87 84 Fees & Charges 27,892 78,150 862 26,050 13,18284 RFC01 Cowaramup Niche wall 1,484 2,000 0 500 336 0

84 RFC02 Karridale Cemetery 10,565 20,000 336 7,000 6,002 0

84 RFC03 Margaret River Cemetery 14,385 47,750 0 16,500 4,728 (11,772) Timing: Less than anticipated84 RFC04 Animal Trap Hire 968 1,200 19 300 38 0

84 RFC05 Vehicle Control 490 1,000 0 250 0 0

84 RFC06 Permits 0 200 0 0 0 0

84 RFC07 Animal Control - GST Inc 0 2,000 56 500 442 0

84 RFC08 Animal Control - GST Exempt 0 4,000 450 1,000 1,635 0

Posted to GL 0 0 0 0 0 0TOTAL OPERATING INCOME 175,356 215,250 7,009 42,550 34,124OPERATING EXPENDITURERG01 01 Salaries (337,905) (370,566) (26,971) (99,768) (89,798) 0RG01 06 Accrued Leave (37,050) (35,478) (2,729) (9,552) (9,552) 0RG02 02 Superannuation (35,848) (42,082) (3,029) (11,330) (11,652) 0RG04 05 Training & Conferences (3,174) (15,000) 0 (7,330) (601) 0RG05 03 Workers Compensation (6,639) (8,034) (651) (2,163) (1,952) 0RG06 04 Protective Clothing (5,079) (8,000) 0 (2,000) (92) 0RG07 07 Recruitment (1,307) 0 (250) 0 (250) 0RG11 27 Mobile Telephone (7,944) (6,000) (260) (1,500) (845) 0RG16 13 Printing & Stationery (10,700) (17,000) (133) (15,500) (413) 15,087 Timing: awaiting invoicesRG17 09 Consumables (878) (3,000) (73) (750) (124) 0RG20 15 Equipment Repairs & Mtce. (348) (2,500) 0 (700) (276) 0RG24 37 Refreshments & Entertainment (105) (1,000) (9) (250) (9) 0RG25 19 Advertising (2,135) (6,000) (168) (1,500) (168) 0

11/10/2016 Page 21 of 62

RANGERS - Law Order & Public Safety


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

RG29 16 Contract Services (13,077) (69,900) (262) (3,000) (2,367)16 RNG01 Section 33 Works (1,122) (15,000) 0 0 0 0

16 RNG02 Contract Services Other (8,705) (52,400) (262) (2,500) (2,367) 0

16 RNG03 Local laws for Cats, Fencing, Camping and

Dogs

0 (2,500) 0 (500) 0 0

16 RNG04 Animal Manual Handing and Vehicle

Storage OSH requirements

(3,250) 0 0 0 0 0

RG37 24 Legal Fees (5,870) (13,800) (696) (3,450) (1,242) 0RG40 98 Vehicle Operating Expenses (33,071) (43,000) (1,860) (11,500) (7,462) 0RG48 09 Animal Control Expenses (2,433) (7,600) (120) (1,900) (711) 0RG49 16 Burials Expenditure (43,163) (55,000) (1,500) (13,750) (5,227)

16 CME03 Cowaramup Niche wall (794) (2,000) 0 (500) 0 0

16 CME04 Karridale Cemetery (16,303) (19,000) 0 (4,750) (3,116) 0

16 CME05 Margaret River Cemetery (26,066) (34,000) (1,500) (8,500) (2,111) 0

RG58 12 Non-Capital Equipment (8,317) (12,000) 0 (2,000) 0 0RG98 51 Depreciation (3,684) (6,000) (272) (1,500) (834) 0TOTAL OPERATING EXPENDITURE (558,728) (721,960) (38,982) (189,443) (133,574)CAPITAL INCOMERG91 95 Proceeds of Sale of Assets 0 3,000 0 0 0 0TOTAL CAPITAL INCOME 0 3,000 0 0 0CAPITAL EXPENDITURERG89 55 Infrastructure 0 (5,000) 0 0 0 0

55 RG002 Cemetery Infrastructure Works 0 (5,000) 0 0 0 0

TOTAL CAPITAL EXPENDITURE 0 (5,000) 0 0 0Business Unit Totals

Operating Income 175,356 215,250 7,009 42,550 34,124 0Operating Expenses (558,728) (721,960) (38,982) (189,443) (133,574) 55,869Capital Income 0 3,000 0 0 0 0Capital Expenditure 0 (5,000) 0 0 0 0


11/10/2016 Page 22 of 62

LIBRARIESRecreation and Culture

COA IE JOB ET DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMELI75 67 Grants 0 1,210 0 1,210 1,100 0LI81 84 Fees and Charges (GST free) 7,510 8,040 433 2,010 1,742 0LI87 84 Fees & Charges 30,203 24,500 2,176 6,000 7,398 0

37,713 33,750 2,609 9,220 10,239OPERATING EXPENDITURELI01 01 Salaries (540,510) (524,056) (44,275) (141,092) (156,425) (15,333) Perm: 1 FTE for 3 months from Recreation ServicesLI01 06 Accrued Leave (58,122) (37,024) (2,848) (9,968) (9,968) 0LI02 02 Superannuation (66,419) (57,916) (4,815) (15,593) (17,725) 0LI04 05 Training (4,278) (11,380) (904) 0 (3,503) 0LI05 03 Workers Compensation (9,893) (11,102) (899) (2,989) (2,698) 0LI06 04 Staff Uniforms (2,693) (3,000) 0 0 0 0LI07 07 Recruitment (57) 0 0 0 0 0LI10 27 Telephone 0 (480) 0 (120) 0 0LI11 27 Mobile Telephone (759) (1,830) (79) (90) (242) 0LI12 38 Subscriptions & Publications (21,915) (22,800) (192) (5,700) (10,456) 0LI15 14 Printing & Stationery (14,722) (13,800) (986) (3,800) (986) 0LI16 18 Postage (4,854) (3,960) (25) (540) (59) 0LI17 09 Consumables (7,175) (6,100) (156) (1,400) (324) 0LI18 20 Equipment Lease 0 (960) 0 (240) 0 0LI20 15 Equipment Repairs & Maintenance (509) (1,800) (104) 0 (195) 0LI22 19 Public Relations (6,688) (6,600) (60) (2,980) (1,679) 0LI24 37 Functions & Refreshments (1,759) (1,300) (362) (400) (453) 0LI25 19 Advertising (2,035) (2,500) 0 (750) 0 0LI28 15 Building Maintenance (3,873) (4,380) 0 (1,095) (130) 0LI29 16 Contract Services (39,741) (46,000) (5,760) (12,250) (11,631) 0LI35 25 Utilities (16,326) (18,000) (1,653) (4,500) (5,111) 0LI49 22 Stock (58,901) (62,000) (589) (16,000) (10,976) 0LI50 17 Special Projects (6,518) (4,990) (1,100) (4,990) (1,100) 0LI51 41 Travelling & Accommodation (1,580) (2,400) 0 (800) (1,179) 0LI58 12 Non-Capital Equipment (9,033) (6,670) 0 (6,670) (377) 0LI98 51 Depreciation (40,662) (42,000) (5,109) (10,500) (15,669) 0TOTAL OPERATING EXPENDITURE (919,020) (893,048) (69,917) (242,467) (250,884)CAPITAL INCOME

0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 37,713 33,750 2,609 9,220 10,239 0Operating Expenses (919,020) (893,048) (69,917) (242,467) (250,884) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0




11/10/2016 Page 23 of 62

HEALTH - Health and Administration


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEHI80 84 Food Premises Registrations and Annual

Fees (GST free)58,972 61,200 659 55,050 52,729 0

HI81 84 Fees and Charges (GST free) 41,999 34,000 2,115 10,197 6,387 0HI82 84 Sundry Income 0 0 0 0 0 0HI87 84 Health Fees & Charges 836 1,596 0 399 495 0HI88 84 Event Fees & Charges 10,484 7,992 500 1,998 1,145 0TOTAL OPERATING INCOME 112,292 104,788 3,273 67,644 60,757OPERATING EXPENDITUREHI01 01 Salaries (369,215) (385,384) (27,665) (103,757) (99,901) 0HI01 06 Accrued Leave (57,364) (39,624) (3,048) (10,668) (10,668) 0HI02 02 Superannuation (39,962) (41,444) (2,938) (11,158) (10,245) 0HI04 05 Training (6,347) (13,791) (496) (2,758) (2,284) 0HI05 03 Workers Compensation (8,291) (8,398) (680) (2,261) (2,041) 0HI06 04 Protective Clothing (548) (1,000) 0 (250) 0 0HI07 07 Recruitment (313) 0 0 0 (3,935) 0HI11 27 Mobile Telephone (4,105) (5,640) (186) (2,760) (766) 0HI12 38 Subscriptions & Publications (3,065) (3,000) 0 (1,650) (1,327) 0HI17 09 Consumables (857) (2,000) 0 (497) 0 0HI20 15 Equipment Repairs & Maintenance (15) (1,600) 0 0 0 0HI24 37 Refreshments (118) (600) 0 0 0 0HI25 19 Advertising 0 (600) 0 0 0 0HI29 16 Contract Services (10,631) (30,000) 0 (30,000) (3,087) 26,913 Timing: RFQ in progress for events impact analysisHI40 98 Vehicle Operating Expenses (7,442) (7,068) (411) (1,767) (1,425) 0HI41 08 Fringe Benefits Tax (2,898) (2,457) (181) 0 (543) 0HI58 12 Minor Equipment (2,880) (2,500) 0 (2,150) 0 0HI98 51 Depreciation (4,187) (4,320) (328) (1,080) (1,005) 0TOTAL OPERATING EXPENDITURE (518,235) (549,426) (35,934) (170,756) (137,227)CAPITAL INCOMEHI91 Proceeds from Sale of Assets 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREHI97 Furniture & Equipment (2,000) 0 0 0 0 0TOTAL CAPITAL EXPENDITURE (2,000) 0 0 0 0Business Unit Totals

Operating Income 112,292 104,788 3,273 67,644 60,757 0Operating Expenses (518,235) (549,426) (35,934) (170,756) (137,227) 33,529Capital Income 0 0 0 0 0 0Capital Expenditure (2,000) 0 0 0 0 0


11/10/2016 Page 24 of 62

CHILD CARE - Education and Welfare


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEED75 67 Grant Income 15,000 16,500 0 0 0 0ED81 84 Fees and Charges (GST free) 249,386 234,500 14,930 61,000 59,284 0ED82 84 Sundry Income - Creche (GST free) 15,951 19,600 2,765 4,800 5,477 0ED87 84 Sundry Income 3,705 3,840 195 960 619 0ED88 84 DEEWR Support Contribution 7,081 8,939 0 2,554 2,920 0TOTAL OPERATING INCOME 291,124 283,379 17,890 69,314 68,300OPERATING EXPENDITUREED01 01 Salaries (234,357) (204,580) (18,145) (55,079) (67,788) (12,709) Timing/Perm: additional day care during school

holidays, partly grant fundedED01 06 Accrued Leave (12,627) (14,900) (1,146) (4,012) (4,012) 0ED02 02 Superannuation (29,513) (21,450) (2,299) (5,775) (8,345) 0ED04 05 Training & Conferences (3,283) (5,800) (418) (251) (645) 0ED05 03 Workers Compensation (3,958) (4,340) (352) (1,168) (1,055) 0ED06 04 Staff Uniforms 0 (900) 0 (450) 0 0ED07 07 Recruitment (3,676) 0 0 0 (747) 0ED11 27 Mobile Telephone (507) (1,740) (1,019) (1,245) (1,096) 0ED17 09 Consumables (8,706) (6,000) (2,110) (1,100) (4,619) 0ED20 15 Equipment Repairs & Maintenance (7,007) (4,200) (516) (1,050) (1,740) 0ED24 37 Refreshments (5,675) (6,700) (444) (1,700) (1,055) 0ED25 19 Advertising (4,115) (2,750) 0 (500) (211) 0ED29 16 Contract Services (13,752) (19,800) (426) (4,700) (1,598) 0ED40 10 Vehicle Operating Expenses (178) (2,700) (112) (900) (525) 0ED45 15 Building Maintenance (3,733) (4,760) (207) (1,520) (207) 0ED58 09 Minor Equipment (5,904) (3,424) (1,609) (1,200) (2,886) 0ED98 51 Depreciation (2,714) (2,820) (297) (705) (911) 0TOTAL OPERATING EXPENDITURE (339,706) (306,864) (29,102) (81,355) (97,441)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREED89 55 Infructructure Assets (21,543) (6,500) 0 (6,500) 0 0

55 EDU01 Nature Play Active Playground (21,543) (6,500) 0 (6,500) 0

ED97 55 Furniture & Equipment 0 (7,500) 0 (7,500) 0 055 EDU02 Outdoor Café Blinds 0 (7,500) 0 (7,500) 0

TOTAL CAPITAL EXPENDITURE (21,543) (14,000) 0 (14,000) 0Business Unit Totals

Operating Income 291,124 283,379 17,890 69,314 68,300 0Operating Expenses (339,706) (306,864) (29,102) (81,355) (97,441) (16,086)Capital Income 0 0 0 0 0 0Capital Expenditure (21,543) (14,000) 0 (14,000) 0 14,000


11/10/2016 Page 25 of 62

WASTE SERVICES - Community Amenities


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEWA78 84 Sales - Other 11,211 4,044 0 1,011 0 0WA79 84 Domestic Recycling Bin Sales 29,878 11,556 151 2,889 291 0WA80 77 Recycling Sales 44,258 35,000 131 4,500 407 0WA88 76 Domestic Collection 1,493,441 1,520,626 2,387 1,520,626 1,546,829 0WA89 84 Commercial Disposal 365,969 300,000 31,699 75,000 67,083 0WA94 84 Refuse Site Charges 148,880 132,000 10,067 33,000 31,239 0WA95 77 Kerbside Recycling Charges 313,008 344,172 1,579 337,422 349,884 0WA96 75 Waste Facility Maintenance Rate 1,856,893 1,866,400 400 1,866,400 1,876,200 0WA97 84 Sullage Disposal Fees 89,844 112,500 7,148 28,125 16,956 (11,169) Timing: Decreased usageTOTAL OPERATING INCOME 4,353,382 4,326,298 53,561 3,868,973 3,888,889OPERATING EXPENDITUREWA01 01 Wages Unallocated (177,443) (255,514) (9,217) (68,792) (27,005) 41,787 Timing: Vacant positions filledWA01 06 Accrued Leave (57,272) (52,744) (4,057) (14,201) (14,201) 0WA02 02 Superannuation (68,007) (71,812) (4,054) (19,334) (12,519) 0WA04 05 Training & Conferences (7,448) (10,999) (1,553) (2,585) (1,560) 0WA05 03 Workers Compensation (12,095) (13,378) (1,084) (3,602) (3,251) 0WA06 04 Staff Uniforms (1,281) (2,500) 0 (625) 0 0WA07 07 Recruitment (3,650) 0 0 0 (865) 0WA11 27 Mobile Telephone (219) (600) (0) (150) (0) 0WA12 38 Subscriptions & Publications (8,350) (10,100) 0 0 0 0WA13 42 Licenses (5,368) (3,500) 0 (1,500) 0 0WA14 16 Waste Education 0 (10,000) 0 (2,503) 0 0WA18 20 Plant Leases 0 0 0 0 0 0WA20 15 Equipment Repairs & Maintenance (20,009) (35,000) (218) (8,753) (218) 0WA40 98 Vehicle Operating Exps (31,724) (30,000) (1,012) (7,500) (4,044) 0WA41 8 Fringe Benefits Tax (1,722) (5,166) (381) 0 (1,143) 0WA58 12 Minor Equipment (9,583) (2,000) 0 (500) 0 0WA98 51 Depreciation (70,158) (68,400) (6,479) (17,100) (19,869) 0WA99 99 Waste Overhead Recovery 320,593 257,868 23,646 69,426 68,804 0

(153,735) (313,845) (4,410) (77,719) (15,871)

WA50 Special Projects (44,899) (591,779) 0 (238,932) 016 WASP01 Environmental Improvement Planning 0 (70,000) 0 0 0 0

16 WASP02 Environmental Monitoring Davis Road (18,103) (20,779) 0 (6,182) 0 0

16 WASP03 Waste site reviews and specialist advice (21,427) (145,000) 0 (99,750) 0 99,750 Timing: Project deferred pending appointment of Business Unit Manager

16 WASP04 Regional Waste Facility Investigations (5,370) (30,000) 0 (7,500) 0 0

16 WASP05 Landfill Closure Management Plan - 0 (100,000) 0 (66,500) 0 66,500 Timing: LCMP proposal near completion16 WASP06 WTS & RRF - operational 0 (112,750) 0 (29,000) 0 29,000 Timing: Project delayed16 WASP07 Landfill Cell - operational 0 (113,250) 0 (30,000) 0 30,000 Timing: adverse weather conditions16 WASP08 Davis Rd Survey, Design & Planning 0 0 0 0 0 0

WA54 Waste Collection (665,406) (819,000) (53,337) (202,500) (157,790)16 RUB1 Kerbside Recycling Collection (263,052) (339,000) (17,052) (82,500) (54,377) 28,123 Perm: participation less than anticipated16 RUB2 Domestic Refuse Collection (402,354) (480,000) (36,285) (120,000) (103,414) 16,586 Perm: participation less than anticipated

WA55 Waste Disposal Facilities (1,238,097) (1,408,270) (125,973) (357,023) (278,308)Var WD01 Davis Road Putrescible Waste Area (274,589) (276,000) (23,997) (74,305) (75,127) 0

Var WD02 Davis Road Inert Waste Area (125,991) (116,400) (1,681) (30,800) (6,487) 24,313 Timing: adverse weather conditions delaying works

11/10/2016 Page 26 of 62

WASTE SERVICES - Community Amenities


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

Var WD03 Davis Road Recycled Waste Area (97,224) (147,900) (1,896) (39,545) (4,006) 35,539 Timing: Mulching commencing OctoberVar WD04 Davis Road General (374,303) (372,000) (27,122) (99,578) (74,052) 25,526 Timing: reduced staff hoursVar WD05 Poole Road Transfer Station (94,583) (100,000) (18,190) (26,922) (28,384) 0

Var WD06 Alexander Bridge Transfer Station (50,173) (60,000) (8,167) (15,856) (15,027) 0

Var WD07 Rosa Brook Transfer Station (55,572) (60,000) (8,602) (16,156) (17,688) 0

Var WD08 Cowaramup Transfer Station (91,902) (100,000) (18,010) (26,922) (27,868) 0

Var WD09 East Augusta Disposal Site (13,223) (16,000) (862) (3,000) (1,698) 0

Var WD10 Wallis Rd Sullage Disposal Facility (14,152) (89,810) (15,403) (6,904) (15,403) 0

Var WD12 Earthworks (19,304) (30,000) (2,044) (7,499) (11,148) 0

Var WD13 Team meetings (4,710) (4,360) 0 (1,090) (440) 0

Var WD14 Litter Control (10,919) (15,000) 0 (3,750) 0 0

Var W004 Waste Facility Fence Maintenance (5,085) (2,000) 0 0 (293) 0

Var W006 Waste Facility Signage (6,366) (10,000) 0 (2,500) (688) 0

Var W012 Contributions - Charity Stores Passes 0 (8,800) 0 (2,196) 0 0

TOTAL OPERATING EXPENDITURE (2,102,137) (3,132,894) (183,720) (876,174) (451,970)CAPITAL INCOMEWA75 70 Capital Grant Income 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREWA70 Infrastructure Waste Management (325,235) (1,809,750) (382) (17,500) (690)

55 WAS24 Landfill Fencing (22,940) (25,000) 0 0 0 0

55 WAS25 Rehabilitation of old Area (inert) (4,500) (632,500) 0 0 0 0

55 WAS26 Davis Rd Drainage (9,163) (100,000) 308 (10,000) 0 0

55 WAS27 Cap active landfill area 0 (822,250) (690) 0 (690) 0

55 WAS29 Sealing Davis Rd internal roads (37,447) (30,000) 0 (7,500) 0 0

55 WAS35 Active Cell preparation & progressive

rehabilitation

(251,185) (200,000) 0 0 0 0

WA71 Furniture & Equipment (20,767) (66,500) (5,095) (20,750) (5,095)55 WAS3 Waste Equipment (20,767) (21,500) (5,095) (750) (5,095) 0

55 WAS28 Weighbridge and software 0 (45,000) 0 (20,000) 0 20,000 Timing: Project being evaluatedWA72 Buildings 0 0 0 0 0

WA93 Plant & Equipment 0 (4,000) 0 (1,000) 0 0

TOTAL CAPITAL EXPENDITURE (346,002) (1,876,250) (5,477) (38,250) (5,785)Business Unit Totals

Operating Income 4,353,382 4,326,298 53,561 3,868,973 3,888,889 0Operating Expenses (2,102,137) (3,132,894) (183,720) (876,174) (451,970) 424,204Capital Income 0 0 0 0 0 0Capital Expenditure (346,002) (1,876,250) (5,477) (38,250) (5,785) 32,465

TOTAL FOR BUSINESS UNIT1,905,243 (682,846) (135,635) 2,954,549 3,431,134 476,585

11/10/2016 Page 27 of 62

TOWN PLANNING - Community Amenities


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMETP75 67 Grants 10,000 30,000 0 0 0 0TP79 83 Fines & Penalties (GST Free) 1,701 0 0 0 0 0TP81 84 Fees and Charges (GST free) 326,054 339,900 27,230 84,975 82,349 0TP82 84 Sundry Income 52,872 0 0 0 0 0TP87 84 Fees & Charges (GST Inc) 15,857 18,000 1,853 4,500 1,775 0TOTAL OPERATING INCOME 406,484 387,900 29,083 89,475 84,124OPERATING EXPENDITURETP01 01 Salaries (540,843) (692,236) (40,158) (186,371) (128,092) 58,279 Timing/Perm: Vacant positions & leave takenTP01 06 Accrued Leave (80,657) (64,196) (4,938) (17,284) (17,284) 0TP02 02 Superannuation (71,374) (83,018) (5,627) (22,351) (18,320) 0TP03 17 Consultant (1,099) (10,000) 0 0 (2,000) 0TP04 05 Training/Conferences (10,685) (17,420) (664) (2,507) (2,273) 0TP05 03 Workers Compensation (13,991) (14,962) (1,212) (4,028) (3,636) 0TP06 04 Protective Clothing 0 (600) 0 (200) 0 0TP07 07 Recruitment (4,579) 0 0 0 0 0TP11 27 Mobile Telephone (3,251) (5,400) (76) (750) (245) 0TP12 38 Subscriptions & Publications (82) (1,200) 0 (300) 0 0TP24 37 Refreshments (228) (1,200) (146) (300) (146) 0TP25 19 Advertising (5,961) (4,800) 0 (1,200) (1,064) 0TP29 16 Contract Services, Programs & Grants (15,281) 0 0 0 0 0TP40 10 Vehicle Operating Expenses (23,755) (31,450) (1,929) (9,400) (8,154) 0TP41 08 Fringe Benefits Tax (17,493) (12,276) (905) 0 (2,715) 0TP50 16 Special Projects (113,329) (190,500) 0 (48,250) (28,236) 20,014

16 TNP16 Sustainability Initiatives (28,707) (52,500) 0 (27,750) (17,208) 10,542 Timing: awaiting invoice16 TNP18 Developer Contributions Study 0 (15,000) 0 0 0 0

16 TNP22 Witchcliffe Wastewater Treatment

Review

0 (20,000) 0 0 0 0

16 TNP25 Coastal Plan Assistance Project (32,318) (60,000) 0 0 (850) 0

16 TNP26 Environment and Sustainability Strategy (3,452) (25,000) 0 (5,000) 0 0

16 TNP27 RAC Electric Vehicle charging station

project

(48,853) 0 0 0 0 0

16 TNP28 CUSP MOU 0 (3,000) 0 (500) 0 0

16 TNP29 Fire management plan - East Margaret

River

0 (15,000) 0 (15,000) (10,178) 0

TP58 12 Minor Equipment 0 0 0 0 0 0TP98 Depreciation (7) 0 0 0 0 0TOTAL OPERATING EXPENDITURE (902,615) (1,129,258) (55,655) (292,941) (212,166)CAPITAL INCOMETP74 74 Grants/Contributions Capital 467,888 200,000 0 20,000 140,000 120,000 Perm: POS Cash in Lieu transferred from BondsTOTAL CAPITAL INCOME 467,888 200,000 0 20,000 140,000CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 406,484 387,900 29,083 89,475 84,124 0Operating Expenses (902,615) (1,129,258) (55,655) (292,941) (212,166) 80,775Capital Income 467,888 200,000 0 20,000 140,000 120,000Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (28,243) (541,358) (26,572) (183,466) 11,958 195,424

11/10/2016 Page 28 of 62

COMMUNITY BUILDINGS - Recreation and Culture


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEHA72 73 Insurance claim payout 48,285 0 14,524 0 14,524 14,524 Perm: Insurance claim for Cattle Shed. Offset by

HA27 expenditure.HA82 84 Sundry Income 3,034 0 210 0 464 0TOTAL OPERATING INCOME 51,319 0 14,734 0 14,988OPERATING EXPENDITUREHA01 01 Salaries (106,186) (101,102) (7,982) (27,220) (23,768) 0HA01 06 Accrued Leave 2,101 (9,528) (733) (2,565) (2,565) 0HA02 02 Superannuation (11,612) (10,802) (1,053) (2,908) (3,593) 0HA03 17 Consultants (87,138) (40,000) 0 0 8,859 0HA04 05 Training (3,594) (3,510) (1,633) 0 (2,179) 0HA05 03 Workers Compensation (2,088) (2,184) (177) (588) (531) 0HA07 07 Recruitment 0 0 (385) 0 (385) 0HA06 04 Protective Clothing (197) (215) 0 0 0 0HA11 27 Mobile Telephone (2,032) (1,320) (94) (330) (1,287) 0HA12 38 Subscriptions & Publications (418) (650) 0 (400) (454) 0HA17 09 Consumables 0 (180) 0 (45) 0 0HA20 15 Equipment Repairs & Maintenance 0 (180) 0 (45) 0 0HA25 19 Advertising 0 (180) 0 (45) 0 0HA27 16 Insurance Claims (5,315) 0 (15,376) 0 (17,301) (17,301) Perm: Offset by HA72 Income.

WK0392 Old Settlement Insurance Claim 0 0 (1,925) 0HA40 08 Vehicle Operating Expenses (9,055) (9,000) (941) (2,400) (3,357) 0HA41 08 Fringe Benefits Tax (4,158) (2,673) (197) 0 (591) 0HA28 Community Building Maintenance (419,309) (414,840) (43,471) (104,835) (101,456) 0HA29 Community Building Cleaning (421,324) (413,167) (96) (94,088) (78,330) 0HA50 16 Special Projects (81,043) (65,000) 0 0 0

CBS109 ACM (asbestos) monitoring and management (63,536) (65,000) 0 0 0 0

CBS110 Demolition of Shire buildings (17,507) 0 0 0 0 0

HA98 Depreciation (699,939) (720,000) (58,987) (180,000) (180,892) 0TOTAL OPERATING EXPENDITURE (1,851,306) (1,794,531) (131,123) (415,469) (407,829)CAPITAL INCOMEHA74 74 Contributions for Asset Development 8,754 0 0 0 0 0

HA75 70 Grants for Development of Assets 45,455 3,400,000 0 0 0 070 HIG09 Grant for Cultural Centre 0 3,400,000 0 0 0 0

70 HIG10 Grant for Augusta Rec accessibility upgrade 45,455 0 0 0 0 0

TOTAL CAPITAL INCOME 54,208 3,400,000 0 0 0CAPITAL EXPENDITUREGD88 Land and Buildings (to 15/16) (512,005) 0 0 0 0HA88 16 Land and Buildings 0 (5,071,123) (6,011) 0 (6,507)

16 CBS95 Cultural Centre 0 (4,500,000) 0 0 0 0

16 CBS125 BM 1081 Augusta Cenntenial Hall - Air Conditioning and 0 (25,000) 0 0 0 0

16

CBS126

BM 1095 Augusta Shire Office - Install automatic sliding

door 0

(20,000) 0 0

0

0

16 CBS127 BM 1104 Augusta Library - Install automatic sliding door 0 (20,000) 0 0 0 0

16 CBS128 BM 4001 Fearn Ave Toilets - Design documentation for 0 (12,000) 0 0 0 0

11/10/2016 Page 29 of 62

COMMUNITY BUILDINGS - Recreation and Culture


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

16 CBS129 BM 1002 Civic Administration Centre external timber

maintenance 0

(60,000) 0 0 0 0

16 CBS130 BM 1002 Civic Administration Centre - Cabinets and 0 (8,000) 0 0 0 0

16 CBS131 BM 1052 Margaret River Cultural Centre - Power 0 (75,000) (500) 0 (500) 0

16 CBS132 BM 4014 Margaret River Rivermouth Toilet Block - 0 (80,000) (5,236) 0 (5,732) 0

16 CBS133 Gracetown Power to Swimmers Beach 0 (55,000) 0 0 0 0

16 CBS134 Gracetown Swimmers Beach - Upgrade septic system, 0 (35,000) 0 0 0 0

16 CBS135 Youth Precinct Toilets 0 (69,238) (275) 0 (275) 0

16 CBS136 Zone Room Upgrades 0 (11,885) 0 0 0 0

16 CBS137 Margaret River Football Club - Changrooms 0 (100,000) 0 0 0 0

HA89 16 Infrastructure 0 (75,000) (250) 0 (250)16 CBS138 Depot new consumer pole 0 (8,000) 0 0 0 0

16 CBS139 Gnarabup Sea Search and Rescue - Retaining wall to 0 (12,000) (250) 0 (250) 0

16

CBS140

Fire Hydrant for Aquatic Centre (Carryover from

CBS108 (GD88)) 0

(55,000) 0 0

0

0

TOTAL CAPITAL EXPENDITURE (512,005) (5,146,123) (6,261) 0 (6,757)Business Unit Totals

Operating Income 51,319 0 14,734 0 14,988 14,988Operating Expenses (1,851,306) (1,794,531) (131,123) (415,469) (407,829) 0Capital Income 54,208 3,400,000 0 0 0 0Capital Expenditure (512,005) (5,071,123) (6,261) 0 (6,757) 0

TOTAL FOR BUSINESS UNIT (2,257,784) (3,465,654) (122,650) (415,469) (399,598) 0

11/10/2016 Page 30 of 62

MARGARET RIVER RECREATION CENTRE - Recreation and Culture

DESCRIPTION 2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEOperating Grants 40,000 0 0 0 0 0Insurance Claim Payout 900 0 0 0 0 0Sundry Income 0 30,000 0 5,000 2,909 0Sales - Café and Kiosk 154,660 152,200 12,502 33,500 32,712 0Fees and Charges 721,600 719,000 66,631 151,000 156,581 0

TOTAL OPERATING INCOME 917,160 901,200 79,132 189,500 192,202OPERATING EXPENDITURE

Salaries (771,781) (836,602) (52,547) (225,239) (203,173) 0Accrued Leave (96,939) (74,164) (5,705) (19,967) (19,967) 0Superannuation (83,536) (95,734) (6,132) (25,775) (21,881) 0Consultant 0 (20,000) 0 (20,000) 0 20,000 Timing: Project deferredTraining (16,956) (19,732) (273) (1,419) (1,103) 0Workers Compensation (18,030) (18,356) (1,487) (4,942) (4,461) 0Protective Clothing (4,334) (6,000) 0 (1,750) (196) 0Recruitment Expenses (403) 0 0 0 (64) 0Telephone (391) (900) (32) (225) (96) 0Mobile Telephone (1,806) (2,460) (128) (615) (397) 0Subscriptns/Publicatns (8,316) (15,770) (459) (4,280) (3,608) 0Printing & Stationery (1,326) (3,000) 0 (750) (424) 0Consumables (14,328) (17,290) (1,129) (4,595) (4,989) 0Software License 0 (2,001) 0 (1,751) 0 0Equipment Lease/rent (70,292) (61,750) (1,304) (16,250) (16,705) 0Equip Repairs & Maint (45,766) (55,100) (5,992) (29,975) (12,993) 16,982 Timing of services Refreshments & Receptions 0 (1,000) 0 (250) 0 0Advertising (6,079) (14,892) (420) (5,148) (3,272) 0Insurance Claims 0 0 0 0 0 0Building Maintenance (79,112) (68,000) (11,334) (20,150) (13,438) 0Contract Services (86,022) (82,551) (1,040) (21,369) (12,318) 0Chemicals (29,257) (25,900) (1,282) (6,000) (2,573) 0Utilities (186,959) (192,000) (20,689) (48,000) (60,210) (12,210) Increased Aquatic Centre consumptionUtilities - Water (38,068) (36,000) 0 (6,000) (7,225) 0Vehicle Operating Exps (4,387) (4,200) (240) (1,050) (1,129) 0Fringe Benefits Tax (891) 0 0 0 0 0Stock (95,706) (107,000) (6,181) (26,000) (16,404) 0Special Projects (46,242) (4,250) (720) (1,000) (1,852) 0Non-Capital Equipment (18,989) (37,279) (1,077) (21,621) (4,926) 16,695 TimingDepreciation (368,917) (378,120) (30,933) (94,530) (94,860) 0

TOTAL OPERATING EXPENDITURE (2,094,833) (2,180,051) (149,104) (608,651) (508,260)CAPITAL INCOME

Grants for Development of Assets 32,000 32,000 0 0 0 0

TOTAL CAPITAL INCOME 32,000 32,000 0 0 0CAPITAL EXPENDITURE

Purchase of Asset (25,389) (383,200) 0 (351,200) 0 351,200 - Fitness Centre (16,245) 0 0 0 0 0 - Aquatic Centre 0 (377,000) 0 (345,000) 0 345,000 Timing: Dehumidifier RFQ in progress - Indoor Rec Centre (9,144) (6,200) 0 (6,200) 0 0


Operating Income 917,160 901,200 79,132 189,500 192,202 0Operating Expenses (2,094,833) (2,180,051) (149,104) (608,651) (508,260) 100,391Capital Income 32,000 32,000 0 0 0 0Capital Expenditure (25,389) (383,200) 0 (351,200) 0 351,200


11/10/2016 Page 31 of 62

INDOOR SPORTSCOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEIR75 67 Grants Operating 40,000 0 0 0 0 0IR81 84 Sundry Income - Recreation Centre

Commercial Signage0 30,000 0 5,000 2,909 0

IR82 84 Sales - Cafe 85,366 82,000 7,663 18,500 18,746 0IR83 84 Sales - Kiosk 69,294 70,200 4,838 15,000 13,966 0IR87 84 Fees and Charges 163,339 141,000 15,070 18,000 28,124 10,124 Timing: Increased participation/usageTOTAL OPERATING INCOME 357,998 323,200 27,572 56,500 63,745OPERATING EXPENDITUREIR01 01 Salaries (129,148) (165,634) (10,718) (44,594) (37,409) 0IR01 06 Accrued Leave (26,822) (11,972) (921) (3,223) (3,223) 0IR02 02 Superannuation (16,204) (20,552) (1,284) (5,533) (4,326) 0IR03 16 Consultant 0 (12,500) 0 (12,500) 0 12,500 Timing: Project DeferredIR04 05 Training (3,334) (7,514) 0 0 0 0IR05 03 Workers Compensation (4,715) (3,510) (284) (945) (853) 0IR06 04 Protective Clothing (1,306) (2,300) 0 (800) 0 0IR07 07 Recruitment 0 0 0 0 0 0IR10 27 Telephone (391) (900) (32) (225) (96) 0IR11 27 Mobile Telephone (1,806) (2,460) (128) (615) (397) 0IR12 38 Subscriptions and Publications 0 (600) 0 (150) 0 0IR17 09 Consumables (7,549) (7,450) (571) (1,550) (2,025) 0IR19 16 Software Licences 0 (1,751) 0 (1,751) 0 0IR20 15 Equipment Repairs and Maintenance (13,180) (15,900) (3,556) (3,150) (9,228) 0IR24 37 Refreshments and Receptions 0 (1,000) 0 (250) 0 0IR25 19 Advertising (2,684) (6,900) 0 (3,150) (1,372) 0IR28 16 Building Maintenance (29,424) (34,100) (1,990) (5,800) (2,108) 0IR29 16 Contract Services (63,274) (64,515) (530) (16,560) (10,446) 0IR30 21 Chemicals (10,881) (9,700) 0 (450) 0 0IR35 26 Utilities (324) 0 0 0 (330) 0IR40 98 Vehicle Operating Expenses (4,387) (4,200) (240) (1,050) (1,129) 0IR41 08 Fringe Benefits Tax (891) 0 0 0 0 0IR48 22 Cafe Stock (44,144) (47,000) (2,812) (12,500) (8,442) 0IR49 22 Kiosk Stock (51,562) (60,000) (3,369) (13,500) (7,961) 0IR50 16 Special Projects (46,242) (4,250) (720) (1,000) (1,852) 0IR58 12 Non-Capital Equipment (4,996) (15,800) (170) (8,500) (2,126) 0IR98 51 Depreciation (121,366) (124,200) (11,001) (31,050) (33,737) 0

Café (77,026) (80,384) (5,240) (21,559) (18,669)IC01 01 Café Salaries (63,362) (64,338) (4,298) (17,322) (15,234) 0IC01 06 Café Accrued Leave (4,382) (3,704) (285) (997) (997) 0IC02 02 Café Superannuation (6,876) (6,682) (548) (1,799) (2,112) 0IC05 03 Café Workers Compensation (1,295) (1,340) (109) (361) (326) 0IC17 09 Café Consumables (1,111) (4,320) 0 (1,080) 0 0TOTAL OPERATING EXPENDITURE (661,658) (705,092) (43,568) (190,405) (145,728)CAPITAL INCOMEIR91 95 Proceeds from Sale of Assets 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0

11/10/2016 Page 32 of 62

INDOOR SPORTSCOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

CAPITAL EXPENDITUREIR88 55 Buildings (9,144) (6,200) 0 (6,200) 0 0

16 IRC001 Outdoor Café Bifold Doors 0 (6,200) 0 (6,200) 0 0

IR93 55 Plant & Equipment 0 0 0 0 0 0TOTAL CAPITAL EXPENDITURE (9,144) (6,200) 0 (6,200) 0Business Unit Totals

Operating Income 357,998 323,200 27,572 56,500 63,745 0Operating Expenses (661,658) (705,092) (43,568) (190,405) (145,728) 44,677Capital Income 0 0 0 0 0 0Capital Expenditure (9,144) (6,200) 0 (6,200) 0 0


11/10/2016 Page 33 of 62

AQUATIC CENTRECOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEAC72 73 Insurance Claim Payout 900 0 0 0 0 0AC87 81 Fees and Charges 248,545 248,000 24,324 49,000 49,702 0AC76 67 Operating Grant Income 0 0 0 0 0 0TOTAL OPERATING INCOME 249,445 248,000 24,324 49,000 49,702OPERATING EXPENDITUREAC01 01 Salaries (365,166) (406,574) (24,056) (109,462) (96,196) 13,266 Perm: Vacant positionAC01 06 Accrued Leave (50,387) (39,390) (3,030) (10,605) (10,605) 0AC02 02 Superannuation (40,805) (45,112) (2,876) (12,146) (10,368) 0AC03 17 Consultant 0 (7,500) 0 (7,500) 0 0AC04 05 Training (10,171) (5,121) 0 0 (830) 0AC05 03 Workers Compensation (7,830) (8,814) (714) (2,373) (2,142) 0AC06 04 Protective Clothing/Uniform (1,757) (2,700) 0 (700) (196) 0AC07 07 Recruitment (403) 0 0 0 (64) 0AC12 38 Subscriptions and Publications (123) (800) 0 (50) 0 0AC15 13 Printing and Stationary (1,326) (3,000) 0 (750) (424) 0AC17 09 Consumables (3,439) (3,550) (559) (1,225) (2,647) 0AC20 15 Equipment Repairs and Maintenance (26,422) (29,300) (1,734) (23,450) (3,040) 20,411 Timing: Services to done in May 2017AC25 19 Advertising (1,693) (3,000) 0 (750) 0 0AC27 09 Insurance Claims 0 0 0 0 0 0AC28 09 Building Maintenance (42,408) (16,600) 0 (7,150) (52) 0AC29 16 Contract Services (9,855) (6,900) 0 (2,025) (362) 0AC30 21 Chemicals (18,376) (16,200) (1,282) (5,550) (2,573) 0AC35 25 Utilities - Electricity & Energy (186,635) (192,000) (20,689) (48,000) (59,880) (11,880) Perm/timing: Increased consumptionAC35 26 Utilities - Water (38,068) (36,000) 0 (6,000) (7,225) 0AC58 12 Non-Capital Equipment (3,250) (5,785) (640) (2,785) (640) 0AC98 51 Depreciation (244,994) (252,000) (19,780) (63,000) (60,659) 0TOTAL OPERATING EXPENDITURE (1,053,106) (1,080,346) (75,359) (303,521) (257,901)CAPITAL INCOMEAC75 70 Capital Grant Income 32,000 32,000 0 0 0 0

70 ACG001 Community Pools Revitalisation Program 0 32,000 0 0 0 0

TOTAL CAPITAL INCOME 32,000 32,000 0 0 0CAPITAL EXPENDITUREAC88 16 Buildings 0 (72,000) 0 (40,000) 0 40,000

16 ACC003 Bulkhead 0 (32,000) 0 0 0 0

16 ACC004 Grandstand 0 (40,000) 0 (40,000) 0 40,000 Timing: RFQ in progressAC93 55 Plant & Equipment 0 (305,000) 0 (305,000) 0 305,000

16 ACC001 Dehumidifier 0 (240,000) 0 (240,000) 0 240,000 Timing: RFQ in progress16 ACC002 UVs 0 (65,000) 0 (65,000) 0 65,000 Timing: RFQ in progress

AC97 55 Furniture & Equipment 0 0 0 0 0 0TOTAL CAPITAL EXPENDITURE 0 (377,000) 0 (345,000) 0Business Unit Totals

Operating Income 249,445 248,000 24,324 49,000 49,702 0Operating Expenses (1,053,106) (1,080,346) (75,359) (303,521) (257,901) 45,620Capital Income 32,000 32,000 0 0 0 0Capital Expenditure 0 (377,000) 0 (345,000) 0 345,000


11/10/2016 Page 34 of 62

GROUP FITNESS and GYMCOA IE DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEFC75 67 Operating Grant Income 0 0 0 0 0 0FC87 84 Fees and Charges 309,716 330,000 27,236 84,000 78,755 0TOTAL OPERATING INCOME 309,716 330,000 27,236 84,000 78,755OPERATING EXPENDITUREFC01 01 Salaries (214,105) (200,056) (13,475) (53,861) (54,334) 0FC01 06 Accrued Leave (15,348) (19,098) (1,469) (5,142) (5,142) 0FC02 02 Superannuation (19,651) (23,388) (1,423) (6,297) (5,075) 0FC04 05 Training (3,450) (7,097) (273) (1,419) (273) 0FC05 03 Workers Compensation (4,191) (4,692) (380) (1,263) (1,140) 0FC06 04 Uniforms (1,272) (1,000) 0 (250) 0 0FC07 07 Recruitment 0 0 0 0 0 0FC12 38 Subscriptions and Publications (8,193) (14,370) (459) (4,080) (3,608) 0FC17 09 Consumables (2,228) (1,970) 0 (740) (317) 0FC18 20 Equipment lease/rental (70,292) (61,750) (1,304) (16,250) (16,705) 0FC19 16 Software Licence 0 (250) 0 0 0 0FC20 15 Equipment Repairs and Maint (6,164) (9,900) (702) (3,375) (725) 0FC25 19 Advertising (1,703) (4,992) (420) (1,248) (1,900) 0FC28 09 Building Maintenance (7,280) (17,300) (9,344) (7,200) (11,279) 0FC29 16 Contract Services (12,893) (11,136) (510) (2,784) (1,510) 0FC58 12 Minor Equipment (10,743) (15,694) (267) (10,336) (2,160) 0FC98 51 Depreciation (2,557) (1,920) (151) (480) (463) 0TOTAL OPERATING EXPENDITURE (380,069) (394,613) (30,177) (114,725) (104,631)CAPITAL INCOMEFC76 70 Capital Grant Income 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREFC89 55 Building (16,245) 0 0 0 0 0FC93 56 Plant & Equipment 0 0 0 0 0 0FC97 56 Furniture & Equipment 0 0 0 0 0 0TOTAL CAPITAL EXPENDITURE (16,245) 0 0 0 0Business Unit Totals

Operating Income 309,716 330,000 27,236 84,000 78,755 0Operating Expenses (380,069) (394,613) (30,177) (114,725) (104,631) 0Capital Income 0 0 0 0 0 0Capital Expenditure (16,245) 0 0 0 0 0


11/10/2016 Page 35 of 62

CULTURAL CENTRECOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMECC74 73 Contributions and Reimbursements 5,303 4,800 0 1,200 1,435 0TOTAL OPERATING INCOME 5,303 4,800 0 1,200 1,435OPERATING EXPENDITURECC20 15 Equipment Repairs & Maintenance 0 (7,000) 0 (1,800) 0 0CC28 16 Building & Grounds Maintenance (4,005) (10,000) (4,462) (2,700) (4,462) 0CC29 16 Contract Services (237,278) (240,365) 0 (119,288) (119,288) 0CC35 25 Utilities (5,206) (4,800) (218) (1,200) (1,174) 0CC44 44 Contributions 0 0 0 0 0 0CC55 35 Waste Collection 0 0 0 0 0 0CC90 Profit/(Loss) on disposal of asset (502) 0 0 0 0 0CC98 51 Depreciation (98,226) (99,600) (11,298) (24,900) (34,647) 0TOTAL OPERATING EXPENDITURE (345,216) (361,765) (15,978) (149,888) (159,571)CAPITAL INCOMECC75 70 Capital Grant Income 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURECC88 55 Buildings (93,396) (10,000) 0 0 0 0

CC004 Electrical Works (Stuart Report works 5.1 -

5.4)

(5,455) 0 0 0 0 0

CC005 Loading Dock Reconfig. -OSH Manual

Handling (Stuart Report)

(87,942) 0 0 0 0 0

CC008 Acoustic Wall to Sliding Door to Bar (Stuart

Report)

0 (10,000) 0 0 0 0

CC93 55 Plant & Equipment (409) 0 0 0 0CC002 Flytower Replacement (409) 0 0 0 0 0

TOTAL CAPITAL EXPENDITURE (93,805) (10,000) 0 0 0Business Unit Totals

Operating Income 5,303 4,800 0 1,200 1,435 0Operating Expenses (345,216) (361,765) (15,978) (149,888) (159,571) 0Capital Income 0 0 0 0 0 0Capital Expenditure (93,805) (10,000) 0 0 0 0


11/10/2016 Page 36 of 62

AUGUSTA RECREATIONCOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEAR87 84 Fees and Charges 22,477 36,000 2,286 9,000 12,425 0TOTAL OPERATING INCOME 22,477 36,000 2,286 9,000 12,425OPERATING EXPENDITUREAR01 01 Salaries (15,530) (18,200) (1,529) (4,900) (5,353) 0AR01 06 Accrued Leave (1,416) 0 0 0 0 0AR02 02 Superannuation (1,553) (1,820) (153) (490) (535) 0AR03 17 Consultant 0 (2,000) 0 (1,000) 0 0AR04 05 Training (56) 0 0 0 0 0AR05 03 Workers Compensation (461) 0 0 0 0 0AR17 09 Consumables (1,935) (1,550) 0 (475) (1,398) 0AR18 15 Equipment Leasing 0 (7,800) 0 (1,950) 0 0AR20 15 Equipment Repairs & Maintenance (12,954) (6,600) (4,751) (1,650) (6,774) 0AR25 19 Advertising (2,825) (2,100) (2,174) (525) (2,313) 0AR28 16 Building Maintenance (34,101) (18,000) 0 (1,500) (7,609) 0AR29 16 Contract Services (12,533) (11,250) (1,145) (3,000) (2,691) 0AR30 21 Chemicals (3,581) (5,620) 0 (3,280) (630) 0AR35 25 Utilities (11,326) (11,520) (988) (2,820) (2,842) 0AR58 12 Minor Equipment (6,451) (5,900) (455) (2,700) (1,462) 0AR90 50 Loss on Disposal of Assets (15,921) 0 0 0 0 0AR98 51 Depreciation (15,022) (15,948) (1,097) (3,987) (3,364) 0TOTAL OPERATING EXPENDITURE (135,665) (108,308) (12,292) (28,277) (34,972)CAPITAL INCOMEAR75 70 Capital Grants 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREAR88 55 Land and Buildings 0 0 0 0 0 0AR89 55 Infrastructure 0 (16,000) 0 (8,000) 0 0

GPS019 Renewal Augusta Oval AFL Goals 0 (8,000) 0 0 0 0

GPS020 Active Space at Augusta Oval surrounds

BMX Skate park

0 (8,000) 0 (8,000) 0 0

TOTAL CAPITAL EXPENDITURE 0 (16,000) 0 (8,000) 0Business Unit Totals

Operating Income 22,477 36,000 2,286 9,000 12,425 0Operating Expenses (135,665) (108,308) (12,292) (28,277) (34,972) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 (16,000) 0 (8,000) 0 0

(113,188) (88,308) (10,007) (27,277) (22,547) 0

11/10/2016 Page 37 of 62

GLOUCESTER PARKCOA IE JOB DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEGP72 73 Insurance claim payout 1,021 0 0 0 0 0GP86 80 Reimbursements 30,835 33,500 2,820 9,000 7,709 0GP87 84 Fees and Charges 37,730 37,000 317 25,000 24,348 0TOTAL OPERATING INCOME 69,586 70,500 3,137 34,000 32,057OPERATING EXPENDITUREGP03 17 Consultant (5,682) (11,000) 0 (11,000) 0 11,000 Timing: ProjectsGP20 15 Equipment Repairs and Maintenance (29,883) (20,000) (45) (1,500) (1,186) 0GP27 09 Insurance Claims (1,021) 0 0 0 0 0GP28 15 Building Maintenance (5,504) (14,100) 0 (2,400) 0 0GP30 09 Line Marking Paint 0 (4,500) 0 (750) (953) 0GP29 16 Contract Services (2,272) (5,500) 0 (5,500) (4,200) 0GP35 25 Utilities (35,334) (31,200) (3,651) (9,600) (10,571) 0GP98 51 Depreciation (104,008) (106,800) (9,002) (26,700) (27,607) 0TOTAL OPERATING EXPENDITURE (183,704) (193,100) (12,698) (57,450) (44,517)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREGP88 16 Land and Buildings 0 (15,000) 0 (15,000) 0 15,000

GPS015 Changerooms redevelopment GPH 0 (15,000) 0 (15,000) 0 15,000 Timing: Deferred to OctoberGP89 16 Infrastructure (4,544) (50,000) 0 (33,000) 0 33,000

GPS012 Lighting controller for Main Oval 0 (4,000) 0 (4,000) 0 0GPS013 Synthetic Cricket Pitch - Western Oval (4,544) (6,000) 0 (6,000) 0 0GPS014 Fencing and security for Western Oval 0 (23,000) 0 (23,000) 0 23,000 Timing: RFQ in progressGPS018 Renewal Gloucester Park AFL Goals 0 (17,000) 0 0 0 0

GP93 55 Plant & Equipment 0 0 0 0 0 0GP97 16 Furniture & Equipment (7,872) (7,000) 0 (7,000) 0 0

GPS016 Cricket Wicket Covers for Nippers Oval (7,872) 0 0 0 0 0GPS017 CCTV for Ovals 0 (7,000) 0 (7,000) 0 0


Operating Income 69,586 70,500 3,137 34,000 32,057 0Operating Expenses (183,704) (193,100) (12,698) (57,450) (44,517) 12,933Capital Income 0 0 0 0 0 0Capital Expenditure (12,416) (72,000) 0 (55,000) 0 55,000


11/10/2016 Page 38 of 62

BEACH LIFEGUARDSCOA IE DESCRIPTION 2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMETOTAL OPERATING INCOME 0 0 0 0 0OPERATING EXPENDITUREBL01 01 Salaries (76,455) (84,710) 0 0 0 0BL01 06 Accrued Leave (3,093) (3,036) 0 0 0 0BL02 02 Superannuation (7,601) (8,548) 0 0 0 0BL03 17 Consultant 0 (6,600) 0 0 0 0BL04 05 Training (5,451) (5,598) 0 (283) 0 0BL05 03 Workers Compensation (1,654) (1,733) (140) 0 (421) 0BL07 07 Recruitment 0 0 0 0 0 0BL11 27 Mobile Phone (7) (480) (0) 0 (1) 0BL17 09 Consumables (262) (1,150) 0 0 0 0BL20 15 Equipment Repairs and Maintenance (765) (1,400) 0 0 0 0BL25 19 Advertising 0 (500) 0 0 0 0BL28 15 Building Maintenance (267) (2,200) 0 0 0 0BL40 15 Vehicle Operating Expenses (375) (900) (25) 0 (121) 0BL56 12 Minor Equipment (1,731) (1,750) 0 0 0 0BL98 51 Depreciation 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (97,659) (118,605) (165) (283) (543)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREBL93 55 Plant & Equipment 0 0 0 0 0 0TOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 0 0 0 0 0 0Operating Expenses (97,659) (118,605) (165) (283) (543) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (97,659) (118,605) (165) (283) (543) 0

11/10/2016 Page 39 of 62

PARKS and GARDENS - Recreation and Culture

COA IE Job DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEGD72 73 Insurance claim payout 0 0 0 0 0 0GD74 73 Contributions - Operating 37,845 5,000 0 5,000 5,092 0

73 GDG06 Other Contributions to Assets 0 0 0 0 3,729 073 GDG23 Lions Club contribution for Cemetery works 5,455 0 0 0 0 073 GDG24 Rotary Club contribution to Rotary Park works 13,636 0 0 0 1,364 0

GD82 84 Sundry Income 0 0 0 0 0 0GDI82 Sundry Income 0 0 0 0 0 0

GD90 94 Profit on Disposal of Assets 0 0 0 0 24,475 24,475 Insurance payout on vandalised play equipmentTOTAL OPERATING INCOME 37,845 5,000 0 5,000 29,567OPERATING EXPENDITUREGD27 Insurance Claims 0 0 0 0 0 0GD52 Reserve Maintenance (1,583,256) (1,724,420) (96,831) (398,616) (237,257)

RGP1 Gloucester Park Surrounds (90,613) (73,131) (4,605) (16,820) (8,139) 0

RGP2 Western Playing Fields (54,821) (64,805) (4,676) (13,611) (8,657) 0RGP3 Nippers Oval (42,549) (34,895) (1,485) (7,620) (3,414) 0RGP4 AMR Football/Playground Area (1,872) 0 (209) 0 (209) 0RGP5 Main Oval (60,186) (68,942) (2,240) (10,344) (6,359) 0RGP6 Skate Park Surrounds (6,160) (9,000) (76) (2,256) (341) 0RMR01 MR Townsite Area Gardens - Reserves

Maintenance

(327,629) (365,657) (26,899) (76,788) (59,588) 17,200 Timing: Resources diverted to storm cleanups

RMR02 Prevelly/Gnarabup Townsite Gardens -

Reserves Maintenance

(65,871) (71,802) (5,320) (16,122) (11,101) 0

RMR03 Street & Reserve Furniture Mntnc - Reserves

Maintenance

(11,196) (16,439) (823) (3,947) (1,017) 0

RMR04 Gracetown Townsite Area Gardens - Reserves

Maintenance

(20,567) (27,497) (837) (7,901) (5,274) 0

RMR05 Playground Inspections & Mtce - Reserves

Maintenance

(43,031) (36,051) (3,448) (10,514) (10,121) 0

RMR06 Witchcliffe Townsite Area Gardens - Reserves

Maintenance

(11,547) (17,153) (2,465) (3,603) (3,236) 0

RMR07 Riverslea Subdivision New Parks Mtce -

Reserves Maintenance


RMR08 Cowaramup Townsite Area Gardens - Reserves

Maintenance

(105,887) (95,932) (9,060) (16,309) (15,245) 0

RMR09 MR Office Surrounds - Reserves Maintenance (38,875) (33,040) (1,170) (7,930) (2,836) 0RMR10 Augusta Townsite Area Gardens - Reserves

Maintenance


RMR12 MR Library Surrounds - Reserves Maintenance (8,360) (18,336) (225) (4,421) (3,724) 0

RMR13 Augusta Admin Building Surrounds - Reserves

Maintenance

(10,056) (3,409) (271) (524) (1,857) 0

RMR14 Other Council Bldgs/Hall Surrounds - Reserves

Maintenance

(11,353) (9,950) (394) (2,490) (1,221) 0

11/10/2016 Page 40 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

RMR15 Rails to Trails - Reserve Maintenance 0 0 0 0 0 0RMR16 Events Assistance - Reserves Maintenance (14,191) (15,030) 0 0 0 0RMR17 Surfer's Point Precinct Maintenance (89,115) (102,995) (976) (21,627) (4,361) 17,266 Timing: Resources diverted to storm cleanupsRMRAU1 Par 3 Golf Course - Reserve Maintenance (15,899) (15,804) (346) (3,795) (1,703) 0RMRAU2 Croquet Club - Reserve Maintenance (936) (7,300) 0 (1,824) (350) 0RMRAU3 Augusta Main Oval - Reserve Maintenance (13,004) (17,902) (209) (4,470) (1,085) 0RMRAU5 General Grounds - Reserve Maintenance (2,222) 0 0 0 (645) 0RES07 Brookfield Subdivision - Reserve Maintenance (66,947) (65,218) (8,845) (15,651) (25,237) 0RES08 Margaret River Foreshore - Reserve

Maintenance

(161) (2,985) (12) (717) (39) 0

RES09 Molloy Island - Reserve Maintenance 0 0 0 0 0 0RES10 Bioretention Basin Maintenance (3,827) (6,312) 0 (6,312) 0 0RES40 Parkwater Subdivision (25,733) (27,944) (1,294) (5,592) (2,698) 0RES41 Rapids Landing subdivision (1,605) (5,161) 0 (1,290) 0 0RES42 Rural Sports Facilities (7,096) (9,876) (154) (2,824) (925) 0RMR20 Oval Top Dressing 0 (40,000) 0 (20,000) 0 20,000 Timing: Weather conditionsRMR21 Reserve on Redgate Subdivision 0 (9,970) 0 (2,496) 0 0

RMR22 Street and Christmas Tree Lights 0 (10,000) 0 0 0 0GL/Jobs missing 0 0 0 0 0

GD54 Cemetery Maintenance (31,085) (27,607) (1,485) (6,903) (9,256)CEM01 Karridale Cemetery Grounds (5,278) (5,150) (1,021) (1,290) (2,029) 0

CEM02 Margaret River Cemetery Grounds (25,807) (22,457) (464) (5,613) (7,227) 0

GD56 Townsite Road Reserves Mtce. (253,051) (265,640) (7,154) (69,190) (30,932)TRM1 Verge Maintenance-Townsites (198,547) (188,820) (4,188) (49,984) (27,966) 22,018 Timing: Resources diverted to storm cleanupsTRM2 Dangerous Tree Mtce. (48,120) (76,820) (2,966) (19,206) (2,966) 16,240 Timing; Awaiting invoicesTRM3 Street Tree Planting-Townsites (445) 0 0 0 0 0

TRM4 Weed Removal Townsites (5,939) 0 0 0 0 0

GD58 Recycled Water Maintenance (18,960) (42,766) (4,130) (5,079) (11,561)REW01 Inspection and Testing (805) (5,123) 0 (732) 0 0

REW02 Repairs and maintenance (11,784) (30,433) (4,130) (4,347) (11,561) 0

REW03 Vertidraining 0 0 0 0 0 0

REW04 Annual service Charge - Water Corp (6,371) (7,210) 0 0 0 0

0

GD59 Fire Management Shire Parks/Reserves (85,030) (76,655) 0 (38,328) (2,064)RFM01 Fire Management Shire Parks/Reserves (85,030) (76,655) 0 (38,328) (2,064) 36,264 Timing: deferred due to unfavourable weather

GD60 Electric Vehicle Charging Station Maint 0 (2,000) 0 (500) (306)EVM01 Margaret River EV Charging Station 0 (1,000) 0 (250) (204) 0

EVM02 Augusta EV Charging Station 0 (1,000) 0 (250) (102) 0

GD98 51 Depreciation (551,293) (552,000) (45,420) (138,000) (139,287) 0TOTAL OPERATING EXPENDITURE (2,522,677) (2,691,088) (155,020) (656,616) (430,663)CAPITAL INCOME

11/10/2016 Page 41 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

GD73 74 Contributions to Asset Development 12,600 0 0 0 773 0GD75 70 Capital Grant Income 0 0 0 0 0 0GD91 55 Proceeds from Disposal of Assets 0 0 0 0 0 0TOTAL CAPITAL INCOME 12,600 0 0 0 773CAPITAL EXPENDITUREGD89 Infrastructure Assets (599,149) (413,750) (27,369) (30,988) (84,740)

RES119 Play equipment replacement annual program (59,826) (99,000) (9,397) 0 (9,700) 0RES120 Recycled water reticulation expansion (12,697) (18,000) (2,075) (13,500) (6,059) 0

RES126 Annual Allocation for POS infrastructure

renewal

(93,670) (70,000) (6,492) 0 (6,492) 0

RES127 Annual Allocation for Tree Planting (20,585) (20,000) (3,356) (4,000) (4,377) 0RES128 Annual Allocation for Cemetery Works (22,846) (12,000) 0 0 0 0RES129 West Cowaramup POS upgrade (26,705) (100,000) 0 0 0 0

RES132 Annual Allocation for POS improvement (71,263) (49,750) (1,649) (2,488) (1,649) 0

RES133 Gloucester Park Improvements (75,099) (13,000) 0 0 (45,243) (45,243) Perm: Carryover and overspend due to unfavourable weather and ground conditions. Minor redesign for Lower Western Oval development.

RES136 Rivermouth beach access - install safety

handrail & timber side panels

(34,481) 0 0 0 0 0

RES139 Gloucester Park - Lower Western Oval

development

0 (10,000) 0 0 0 0

RES140 Rotary Park Nature Play Playground 0 (22,000) (4,400) (11,000) (11,220) 0TOTAL CAPITAL EXPENDITURE (599,149) (413,750) (27,369) (30,988) (84,740)Business Unit Totals

Operating Income 37,845 5,000 0 5,000 29,567 24,567Operating Expenses (2,522,677) (2,691,088) (155,020) (656,616) (430,663) 225,953Capital Income 12,600 0 0 0 773 0Capital Expenditure (599,149) (413,750) (27,369) (30,988) (84,740) (53,752)


11/10/2016 Page 42 of 62

ASSET SERVICES - Transport


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMETY74 73 Contributions 0 0 0 0 0 0TY75 67 Operating Grant Income 57,400 15,000 0 0 0

67 TYG13 Augusta Interpretation Study 13,400 0 0 0 0 0

67 TYG16 Prevelly Gnarabup Coastal Erosion 44,000 0 0 0 0 0

67 TYG17 Regional Bicycle Network Program - Bikeplan 0 15,000 0 0 0 0

TY82 84 Sundry Income 2,748 1,200 0 300 0 0TY81 84 Fees and Charges (GST free) 152,846 90,000 472 0 2,697 0TY87 84 Fees & Charges (GST Inc) 8,770 18,000 168 4,500 1,253 0TOTAL OPERATING INCOME 221,764 124,200 640 4,800 3,950OPERATING EXPENDITURETY01 01 Salaries (420,195) (402,270) (33,725) (108,303) (104,006) 0TY01 06 Accrued Leave (60,892) (41,730) (3,210) (11,235) (11,235) 0TY02 02 Superannuation (40,546) (42,444) (3,470) (11,427) (12,078) 0TY03 17 Consultant (16,030) (25,000) 0 (6,250) (1,000) 0TY04 05 Training (9,181) (9,973) 0 (197) (1,290) 0TY05 03 Workers Compensation (8,521) (8,774) (711) (2,362) (2,132) 0TY06 04 Uniforms (1,432) (800) 0 (200) 0 0TY07 07 Recruitment (231) 0 (491) 0 (491) 0TY11 27 Mobile Telephone (4,736) (4,000) (248) (1,000) (810) 0TY12 38 Subscriptions & Publications (2,324) (2,300) (591) (575) (591) 0TY17 09 Consumables (389) (580) 0 (145) (66) 0TY20 15 Equipment Repairs & Maintenance (416) (660) 0 (165) 0 0TY24 37 Refreshments (1,360) (900) (216) (225) (216) 0TY25 19 Advertising (160) (800) 0 (200) 0 0TY29 16 Contract Services (424) 0 0 0 0 0TY35 25 Utilities - Street Lighting (231,655) (271,000) (19,479) (67,750) (54,902) 12,848 Perm: Actual less than anticipated.TY35 26 Utilities - Dump Point Water Charges (225) (600) 0 (150) (229) 0TY36 42 Licence fees (309) (520) 0 (130) (39) 0TY37 17 Land Administration fees (1,749) (1,000) (149) (250) (372) 0TY40 98 Vehicle Operating Expenses (12,377) (10,000) (237) (2,500) (1,464) 0TY41 08 Fringe Benefits Tax (5,712) (1,557) (115) 0 (345) 0TY44 44 Donations 0 0 0 0 0 0TY50 16 Special Projects (127,843) (205,200) (2,540) (27,500) (9,833)

16 TYA11 Traffic counter maintenance (368) 0 0 0 0 016 TYA12 Licensed surveyor for land administration (1,285) (6,000) 0 (1,500) (130) 016 TYA13 Auditors for grant acquittal 0 (1,200) 0 0 0 016 TYA14 Asset data collection/asset management plan

preparation

(29,998) (93,000) 0 (21,000) (4,003) 16,997 Timing of invoices

16 TYA31 MR street and christmas tree lights (5,906) 0 0 0 0 016 TYA34 Annual paths and trails planning (13,745) (85,000) 0 (5,000) 0 016 TYA39 Drainage Investigation (11,612) (15,000) (2,540) 0 (5,700) 016 TYA43 Adopt a Road Scheme (968) (5,000) 0 0 0 016 TYA44 Prevelly Gnarabup Coastal Erosion

Investigation project

(63,961) 0 0 0 0 0

11/10/2016 Page 43 of 62

ASSET SERVICES - Transport


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

TY51 53 Crossover Rebates (7,020) (4,500) (277) (1,125) (2,742) 0TY90 50 Loss on Disposal of Assets (15,201) 0 0 0 0 0TY98 51 Depreciation (2,630) (3,000) (224) (750) (686) 0TOTAL OPERATING EXPENDITURE (971,559) (1,037,608) (65,682) (242,439) (204,528)CAPITAL INCOMETY76 70 Capital Grant Income 17,336 0 0 0 0TOTAL CAPITAL INCOME 17,336 0 0 0 0CAPITAL EXPENDITURETY93 55 Plant & Equipment 0 0 0 0 0 0TY89 55 Infrastructure Assets (21,387) (152,500) 0 (20,000) (7,678)

55 TIA24 Bridle Trail implementation (6,408) (36,000) 0 0 (7,392) 055 TIA25 Ellis Street Boat ramp finger jetty & boat trailer

parking survey & design

(4,632) 0 0 0 0 0

55 TIA26 Augusta Interpretation Plan implementation (7,525) (32,500) 0 0 0 0

55 TIA27 Trails signage implementation (2,820) (47,000) 0 (15,000) (286) 14,714 Timing: implementation delayed due to higher priorities

55 TIA28 Gnarabup Pontoon 2016 (1) 0 0 0 0 055 TIA29 Relocation of dump point 0 (12,000) 0 0 0 055 TIA30 Shire entry signs 0 (20,000) 0 0 0 055 TIA31 Higgins Street path rectification 0 (5,000) 0 (5,000) 0 0

TOTAL CAPITAL EXPENDITURE (21,387) (152,500) 0 (20,000) (7,678)Business Unit Totals

Operating Income 221,764 124,200 640 4,800 3,950 0Operating Expenses (971,559) (1,037,608) (65,682) (242,439) (204,528) 37,911Capital Income 17,336 0 0 0 0 0Capital Expenditure (21,387) (152,500) 0 (20,000) (7,678) 12,322


11/10/2016 Page 44 of 62

LANDCARE Transport


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMELC74 73 Contributions 4,500 0 0 0 0 0LC75 67 Operating Grant Income 0 0 0 0 0 0LC82 73 Sundry Income 131 0 0 0 0 0TOTAL OPERATING INCOME 4,631 0 0 0 0OPERATING EXPENDITURELC01 01 Salaries (108,354) (104,364) (5,399) (28,098) (23,153) 0LC01 06 Accrued Leave (8,608) (9,750) (750) (2,625) (2,625) 0LC02 02 Superannuation (12,768) (13,546) (1,022) (3,647) (3,670) 0LC04 05 Training (916) (3,631) 0 (726) 0 0LC05 03 Workers Compensation (2,153) (2,250) (182) (606) (547) 0LC06 04 Uniforms (223) (220) 0 0 0 0LC07 07 Recruitment 0 0 0 0 0 0LC11 27 Mobile Telephone (1,945) (540) (61) (135) (187) 0LC12 38 Subscriptions & Publications 0 (650) 0 (250) 0 0LC17 09 Consumables (26) (160) 0 (45) 0 0LC20 15 Equipment Repairs & Maintenance (20) (180) 0 (45) 0 0LC24 37 Refreshments 0 (100) 0 (25) 0 0LC25 19 Advertising 0 (150) 0 (50) 0 0LC29 16 Contract Services (20,319) (20,000) (1,503) (7,000) (1,884) 0LC44 44 Donations (33,000) (38,000) 0 0 0 0LC50 16 Special Projects (107,333) (142,500) (900) (37,500) 600

16 LCA18 Community Education/Enviro programs - (1,688) (2,000) (90) (500) (90) 016 LCA22 Management Plans for Reserves - Ref

TYA22

(12,594) (10,000) 0 (2,500) 2,119 016 LCA23 Reserve Management (14,427) (15,000) (810) (5,000) (1,429) 016 LCA29 Margaret River Town Entry Revegetation - (405) (2,000) 0 (1,000) 0 016 LCA30 Hardy Inlet foreshore revegetation (16,800) 0 0 0 0 016 LCA31 Our Patch Environmental Education (10,000) 0 0 0 0 016 LCA32 Gracetown Coastal Management (4,822) 0 0 0 0 016 LCA33 Margaret River foreshore rehabilitation (25,000) 0 0 0 0 016 LCA34 Dieback mapping (14,900) 0 0 0 0 016 LCA35 Possum Project (2,197) (8,500) 0 (3,500) 0 016 LCA36 Coastal Brushing (SWCC) (4,500) 0 0 0 0 016 LCA37 EMF Grants 0 (50,000) 0 (15,000) 0 15,000 Timing: EMF program not yet approved16 LCA38 EMF Biodiversity 0 (25,000) 0 (5,000) 0 016 LCA39 EMF Waterway 0 (15,000) 0 (5,000) 0 016 LCA40 Environmental Stewardship and Grants 0 (15,000) 0 0 0 0

LC58 Minor Equipment 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (295,665) (336,041) (9,816) (80,752) (31,465)CAPITAL INCOMELC76 70 Capital Grant Income 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 4,631 0 0 0 0 0Operating Expenses (295,665) (336,041) (9,816) (80,752) (31,465) 49,287Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0


11/10/2016 Page 45 of 62

CONSTRUCTION - Transport

COA Job DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMETOTAL OPERATING INCOME 0 0 0 0 0OPERATING EXPENDITURECR90 Profit (Loss) on Disposal of Assets (47,342) 0 0 0 0 0TOTAL OPERATING EXPENDITURE (47,342) 0 0 0 0CAPITAL INCOMECR74 74 Restricted Contributions 328,651 10,000 2,964 0 2,964 0

CR75 Grants 8,689,133 3,512,514 0 728,100 333,208 (394,892)CRG01 National Blackspot 0 0 0 0 0 0CRG02 State Blackspot 0 0 0 0 0 0CRG03 Regional Roads Group 1,042,667 954,000 0 381,600 0 (381,600) Timing: claims delayed due to wet weather

delaying construction season.CRG05 Main Roads Direct 209,700 210,000 0 210,000 228,208 0CRG06 Roads to Recovery 1,301,514 1,503,639 0 0 0 0CRG10 Coastwest 235 0 0 0 0 0CRG11 Regional Bicycle Network 20,045 0 0 0 0 0

CRG13 MRWA Bridge Grant 495,276 546,000 0 136,500 105,000 (31,500) Timing: to be paid upon completion of works.CRG14 Lotterywest for Rails to Trails 81,000 70,000 0 0 0 0

CRG15 Other MRWA Grants 0 0 0 0 0 0CRG16 South West Catchments Council 0 0 0 0 0 0CRG17 Recreational Boating Facilities

Scheme0 61,875 0 0 0 0

CRG18 Regional Airport Development Scheme 48,696 0 0 0 0 0CRG19 Royalties for Regions (MR Main Street) 5,490,000 0 0 0 0 0CRG20 Lotterywest 0 0 0 0 0 0CRG21 RBFS Grant for Ellis St Jetty Precinct 0 167,000 0 0 0 0

TOTAL CAPITAL INCOME 9,017,785 3,522,514 2,964 728,100 336,172CAPITAL EXPENDITURECR89 New Infrastructure 0 0 0 0 0 0

CR94 Infrastructure Upgrades (1,440,059) (1,216,500) (30,831) (70,000) (81,902)National Blackspot 0 0 0 0 0State Blackspot 0 0 0 0 0Road Widening 0 0 0 0 0Road Expansion 0 0 0 0 0Drainage Expansion (155,000) (26,251) 0 (71,910) (71,910) Carryover of Brady St DrainagePath - Expansion (380,000) (4,513) 0 (6,375) 0

11/10/2016 Page 46 of 62


COA Job DESCRIPTION2015-16

Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

Carpark Expansion (80,000) 0 0 0 0Streetscape (200,000) 0 0 0 0Kerb Expansion 0 0 0 0 0Depot Expansion (70,000) 0 (70,000) 0 70,000 Timing: design delayed due to Manager Works

ResignationForeshore Facilities (331,500) (67) 0 (67) 0Airport Upgrading 0 0 0 (3,550) 0

CR95 Infrastructure Renewals (3,942,023) (4,895,639) (8,720) (326,250) (25,577)Bridge Preservation (626,000) (67) 0 (2,093) 0Road Preservation (1,003,639) (192) 0 (192) 0Road Rehabilitation (1,971,000) (7,843) (40,000) (20,549) 19,451 Timing: survey and design costsRural - Gravel Resheeting (450,000) 0 (225,000) 0 225,000 Timing: works delayed due to unfavourable

conditionsPath - Preservation (330,000) (584) 0 (584) 0Drainage - Preservation (240,000) 0 0 (504) 0Kerb - Preservation (70,000) 0 0 (1,620) 0Foreshore Preservation (205,000) (35) (61,250) (35) 61,215 Timing: unfavourable weather conditionsAirport Preservation 0 0 0 0 0

TOTAL CAPITAL EXPENDITURE (5,382,082) (6,112,139) (39,551) (396,250) (107,479)Business Unit Totals

Operating Income 0 0 0 0 0 0Operating Expenses (47,342) 0 0 0 0 0Capital Income 9,017,785 3,522,514 2,964 728,100 336,172 (391,928)Capital Expenditure (5,382,082) (6,112,139) (39,551) (396,250) (107,479) 288,771

TOTAL FOR BUSINESS UNIT 3,588,361 (2,589,625) (36,587) 331,850 228,693 (103,157)Variance comments are on the jobs report on the following pages.

11/10/2016 Page 47 of 62


COA JOB DESCRIPTION

2016-17 Approved

Budget

2016-17 Amended Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

DEVELOPMENT OF ASSETS

CR89 INFRASTRUCTURE NEW 0 0 0 0 0MRPR1 Margaret River Perimeter Road 0 0 0 0 0 0

TOTAL CR89 0 0 0 0 0

CR94 INFRASTRUCTURE UPGRADES 1,216,500 1,216,500 30,831 70,000 81,902

ROAD WIDENING0 0 0 0 0 00 0 0 0 0

ROAD EXPANSIONREM05 Curtis St, Cowaramup - Gravel Rd upgrade 0 0 0 0 0 0REM06 John Archibald Drive 0 0 0 0 0 0

0 0 0 0 0DRAINAGE EXPANSION

DEN08 Cowaramup Main Street Drainage Expansion 0 0 0 0 0 0DEN11 Gloucester Park Drainage 0 0 0 0 13 0DEN12 Drainage upgrade and expansion projects 0 0 25,894 0 71,539 71,539 Perm: Carryover due to unfavourable

weather conditions, Brady St drainage. Will be funded from DEN14.

DEN13 Le Soeuf St drainage upgrade - reimburse developer 0 0 0 0 0 0DEN14 Drainage upgrade & expansion projects 155,000 155,000 358 0 358 0

155,000 155,000 26,251 0 71,910PATH - EXPANSION

PXN002 Rails to Trails Cowaramup to Augusta Stage 1 (Gnarawary to Redgate Rd )

50,000 50,000 0 0 0 0

PXN003 Margaret River Trail Caves Rd to Rivermouth 0 0 4,454 0 6,316 0PXN004 Flinders Bay to Cape Leeuwin Lighthouse Trail stage 1 0 0 0 0 0 0PXN007 John Archibald Drive connection path 0 0 0 0 0 0PXN009 Le Souef St pathway 0 0 0 0 0 0PXN010 Elva Street pathway 0 0 0 0 0 0PXN011 Old Settlement to Barrett St Weir trail 0 0 0 0 0 0PXN012 Path Expansion Annual Allocation 100,000 100,000 59 0 59 0PXN013 Flinders Bay to Cape Leeuwin Lighthouse Path -

Stage 2230,000 230,000 0 0 0 0

380,000 380,000 4,513 0 6,375CARPARK EXPANSION

CPN12 MR Primary School carpark - reimburse Department of Education 0 0 0 0 0 0CPN13 Disability parking bay upgrades 20,000 20,000 0 0 0 0CPN14 Renew retaining wall - Fearne Ave car park 40,000 40,000 0 0 0 0CPN15 Cowaramup Primary School Parking 20,000 20,000 0 0 0 0

80,000 80,000 0 0 0

11/10/2016 Page 48 of 62


COA JOB DESCRIPTION

2016-17 Approved

Budget


Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

STREETSCAPESTS03 Cowaramup CBD improvements 0 0 0 0 0 0STS07 Margaret River Main Street Upgrade 200,000 200,000 0 0 0 0

200,000 200,000 0 0 0KERB EXPANSION

0 0 0 0 0DEPOT EXPANSION

DEX05 Washdown Facility 70,000 70,000 0 70,000 0 (70,000) Timing: Design delay due to Manager Works resignation

70,000 70,000 0 70,000 0FORESHORE FACILITIES

FFS16 Ellis Street Boat Ramp Finger Jetty 82,500 82,500 0 0 0 0FFS20 Ellis Street Jetty Precinct - 20 boat trailer parking bays 223,000 223,000 67 0 67 0FFS21 Flinders Bay Boatramp Handrails 26,000 26,000 0 0 0 0

331,500 331,500 67 0 67AIRPORT UPGRADING

AUA01 Augusta Airport Crossover Reimbursements 0 0 0 0 3,550 00 0 0 0 3,550

TOTAL CR94 1,216,500 1,216,500 30,831 70,000 81,902

CR95 INFRASTRUCTURE RENEWALS 4,895,639 4,895,639 8,720 326,250 25,577

BRIDGE PRESERVATIONCAR12 Stevens Rd Bridge 2352A 0 0 0 0 2,027 0CAR14 Pedestrian structures preservation works 0 0 0 0 0 0CAR15 Carbunup South Rd Bridge renewal 4591 626,000 626,000 67 0 67 0

626,000 626,000 67 0 2,093ROAD PRESERVATION

X999 Rural Reseals 600,000 600,000 192 0 192 0X998 Asphalt overlays 403,639 403,639 0 0 0 0

1,003,639 1,003,639 192 0 192ROAD REHABILITATION

RRN010 Leeuwin Road reconstruction 159,000 159,000 257 0 257 0RRN045 Rosa Brook Road reconstruction 715,000 715,000 5,676 40,000 16,660 (23,340) Timing: Survey and design costs.RRN111 Carters Road reconstruction (Design) 21,000 21,000 59 0 59 0RRN112 Rosa Glen Road reconstruction (Design) 21,000 21,000 127 0 127 0RRN113 Treeton Road reconstruction 555,000 555,000 1,351 0 3,056 0RRN114 Wallcliffe Road Reconstruction works 500,000 500,000 374 0 391 0

1,971,000 1,971,000 7,843 40,000 20,549RURAL - GRAVEL RESHEETING

T998 Miscellaneous Gravel Resheeting 300,000 300,000 0 150,000 0 (150,000) Timing: Unfavourable weather delaying start to construction season

T999 Miscellaneous Gravel Reshouldering 150,000 150,000 0 75,000 0 (75,000) Timing: Unfavourable weather delaying start to construction season

450,000 450,000 0 225,000 0

11/10/2016 Page 49 of 62


COA JOB DESCRIPTION

2016-17 Approved

Budget


Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

PATH - PRESERVATIONPAP10 Annual Path Renewal Program 300,000 300,000 584 0 584 0PAP11 Annual Pedestrian structure works 30,000 30,000 0 0 0 0

330,000 330,000 584 0 584DRAINAGE - PRESERVATION

D020 Drainage renewal projects 240,000 240,000 0 0 504 0240,000 240,000 0 0 504

KERB - PRESERVATION

KEP01 Staged kerb replacement 70,000 70,000 0 0 1,620 070,000 70,000 0 0 1,620

FORESHORE PRESERVATIONFFS14 Platforms (various) 0 0 0 0 0 0FFS17 Foreshore walls Augusta - stage 1 0 0 0 0 0 0FFS18 Marine structures preservation 165,000 165,000 0 41,250 0 (41,250) Timing: Unfavourable weather and tidal

conditionsFFS19 Alexandra Bridge campground riverside platform 40,000 40,000 35 20,000 35 (19,965) Timing: Delayed due to Aboriginal Heritage

issues205,000 205,000 35 61,250 35

GRAVEL RESERVES

0 0 0 0 0AIRPORT PRESERVATION

0 0 0 0 0 00 0 0 0 0

TOTAL CR95 4,895,639 4,895,639 8,720 326,250 25,577

TOTAL DEVELOPMENT OF ASSETS 6,112,139 6,112,139 39,551 396,250 107,479 0

11/10/2016 Page 50 of 62

MAINTENANCE - Transport


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEMR74 73 Contributions - Operating 0 0 0 0 0 0MR72 73 Insurance Claim Payout 2,560 0 0 0 0 0MR82 84 Sundry Income 5,888 0 0 0 0 0MR87 93 Private Works Income 42,288 0 0 0 0 0TOTAL OPERATING INCOME 50,737 0 0 0 0OPERATING EXPENDITUREMR27 Insurance Claim (2,560) 0 0 0 0 0MR29 Road Maintenance (1,087,576) (1,132,088) (92,079) (362,269) (233,380) 128,889 Timing: Resources allocated to storm cleanupsMR30 Roads - Ancillary (555,781) (494,298) (98,299) (225,894) (229,465) 0MR31 Signs (133,975) (178,492) (3,475) (35,696) (14,493) 21,203 Timing: Other prioritiesMR32 Works - Professional Services 0 0 0 0 0 0MR33 Carpark (42,187) (27,884) (848) (5,575) (2,658) 0MR34 Paths (103,949) (85,392) (4,985) (17,076) (6,416) 10,660 Timing: Unfavourable weather conditionsMR35 Drainage (309,967) (359,467) (37,426) (71,894) (95,825) (23,931) Timing: Addressing urgent issuesMR36 Bridge (160,702) (175,728) (617) (11,148) (2,824) 0MR37 Airstrip (26,363) (25,884) (56) (5,175) (1,333) 0MR38 Foreshore Facilities (42,759) (49,672) (2,451) (9,938) (5,102) 0MR39 Waste Collection - Public Space (241,337) (232,315) (18,460) (54,744) (35,781) 18,963 Timing: Seasonal fluctuationMR40 Rehabilitation of Resource Pits (11,897) 0 0 0 (358) 0MR54 Private Works (195,088) 0 (822) 0 (822) 0MR98 Depreciation (5,217,276) (5,280,000) (446,082) (1,320,000) (1,367,985) 0TOTAL OPERATING EXPENDITURE (8,131,416) (8,041,220) (705,599) (2,119,409) (1,996,441)CAPITAL INCOMEMR74 74 Contributions 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 50,737 0 0 0 0 0Operating Expenses (8,131,416) (8,041,220) (705,599) (2,119,409) (1,996,441) 0Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT (8,080,680) (8,041,220) (705,599) (2,119,409) (1,996,441) 0

11/10/2016 Page 51 of 62


COA JOB DESCRIPTION

2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING EXPENDITURE

MR29ROADS - MAINTENANCE 1,087,576 1,132,088 92,079 362,269 233,380 (128,889) Timing: Resources redirected to storm

damage repairs.

ROAD MAINTENANCE 1,087,576 1,132,088 92,079 362,269 233,380

MR30 ROADS - ANCILLARY 555,781 494,298 98,299 225,894 229,465RMA1 Urban Street Sweeping - Roads Ancillary 78,244 64,992 5,870 12,999 10,164 0RMA2 Tree Pruning - Roads Ancillary 237,804 216,572 43,186 119,120 97,909 (21,211) Timing: Awaiting invoiceRMA3 Dangerous Tree Removal - Roads Ancillary 39,476 35,588 8,788 10,677 10,315 0RMA4 Verge Spraying - Roads Ancillary 22,804 18,248 0 3,649 37 0RMA5 Storm Damage Cleanup - Roads Ancillary 177,246 158,898 40,454 79,449 110,725 31,276 Timing: Large amount of storm damage in

AugustRMA6 Vehicle Accident Cleanup 208 0 0 0 315 0RMA7 Survey & Design - Roads Ancillary 0 0 0 0 0 0

MR31 SIGNS 133,975 178,492 3,475 35,696 14,493RCFS Signs - Community 8,924 15,528 156 3,105 454 0COAS Signs - Coastal Warning 1,522 9,156 100 1,830 100 0TRFS Signage - Traffic 110,284 123,968 3,220 24,793 13,442 (11,351) Timing: Other prioritiesDIRS Directional Signage 13,245 29,840 0 5,968 497 0

MR32 WORKS - PROFESSIONAL SERVICES 0 0 0 0 0CS02 Gravel Resources - Professional Services 0 0 0 0 0 0CS03 Pavement Testing - Professional Services 0 0 0 0 0 0

CSX05 Environmental Approvals 0 0 0 0 0 0

MR33 CARPARK 42,187 27,884 848 5,575 2,658CEAU Augusta Carpark Maintenance 3,715 4,604 219 922 219 0CEGP Gnarabup/Prevelly Carparks 9,387 10,240 260 2,048 577 0CEMR Margaret River Carparks 14,892 8,316 369 1,662 1,151 0CE00 Other Carparks 14,193 4,724 0 943 710 0

MR34 PATHS 103,949 85,392 4,985 17,076 6,416FPMT Footpath Slab Replacement 51,890 56,456 2,736 11,290 3,069 0FCBD CBD Special Area Paths 10,381 5,912 85 1,183 153 0

FPGNAR Gnarabup Foreshore - Path Maintenace 18,673 10,656 1,667 2,130 2,546 0FMTRAI Rails To Trails - Footpath Maintenance 23,006 12,368 496 2,473 647 0

MR35 DRAINAGE 309,967 359,467 37,426 71,894 95,825GULL Gully Eduction 26,241 31,983 0 6,396 827 0DRMU Urban General - Drainage Maintenance 147,938 113,492 25,786 22,699 39,278 16,579 Timing: Addressing urgent issues.DRMR Rural General - Drainage Maintenance 135,787 213,992 11,639 42,799 55,720 12,921 Timing: Addressing urgent issues.

11/10/2016 Page 52 of 62


COA JOB DESCRIPTION

2015-16 Last Year

Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

MR36 BRIDGE 160,702 175,728 617 11,148 2,824CAR1 Misc. Routine Bridge Mtce. 101,578 120,000 617 0 1,255 0CAR2 Rails To Trails Bridge Structure Repairs 32,923 25,004 0 5,002 215 0CAR3 Coastal Bridges/Walkways/Platforms 19,152 25,720 0 5,144 854 0CAR4 Bridge Structural Inspections & Testing 7,049 5,004 0 1,002 500 0

MR37 AIRSTRIP 26,363 25,884 56 5,175 1,333AIR1 Margaret River Airstrip 15,511 17,408 56 3,481 1,007 0AIR2 Augusta Airstrip 10,851 8,476 0 1,694 326 0

MR38 FORESHORE FACILITIES 42,759 49,672 2,451 9,938 5,102BOA1 Ellis St Boat Ramp 0 1,464 0 294 0 0BOA2 Ellis Street Jetty 1,034 1,464 0 294 0 0BOA3 Flinders Bay Boat Ramp 377 2,740 0 548 0 0BOA4 Flinders Bay Swimming Jetty 308 1,368 0 273 0 0BOA5 Steps/Platforms/Fencing/Retaining Walls 33,050 17,992 2,451 3,599 4,806 0BOA6 Minor Boat Ramps - Various 0 1,368 0 273 0 0BOA7 Gnarabup Boat Ramp 7,509 19,256 0 3,853 296 0BOA8 Gracetown Boat Ramp 0 2,652 0 531 0 0BOA9 Turner St Jetty 480 1,368 0 273 0 0

BOA11 Blackwood River Cut 0 0 0 0 0 0

MR39 WASTE COLLECTION PUBLIC SPACE 241,337 232,315 18,460 54,744 35,781BINS Street Bins - Purchase And Replacement 19,743 20,544 62 10,272 4,121 0

WCPS Waste Collection Public Space 221,594 211,771 18,397 44,472 31,660 (12,812) Timing: Seasonal fluctuation

MR40 REHABILITATION OF RESOURCE PITS 11,897 0 0 0 358GRAV Gravel Pits 11,897 0 0 0 358 0

Maintenance 2,716,492 2,761,220 258,695 799,409 627,634

MR54 Private Works 195,088 0 822 0 822WP162 Bussell Hwy (MRWA - Cwp CBD) 0 0 822 0 822 0

MR54 Private Works 195,088 0 822 0 822

TOTAL OPERATING EXPENDITURE 2,911,580 2,761,220 259,516 799,409 628,456 (170,953)

11/10/2016 Page 53 of 62

PLANT PROGRAM - Transport

COA IE Job DESCRIPTION 2015-16 Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMERP90 94 Profit on Sale of Assets 22,408 40,498 0 20,976 0 (20,976) Timing: Disposals delayedRP72 73 Insurance Claim Payout 0 0 0 0 0 0TOTAL OPERATING INCOME 22,408 40,498 0 20,976 0OPERATING EXPENDITURERP58 12 Non Capital Equipment (22,681) (20,000) (5,017) (4,000) (14,674) (10,674) Replacement of stolen equipment to be recouped

from InsuranceRP50 50 Loss On Sale Of Assets (49,972) (28,968) 0 (21,281) 0 21,281 Timing: Disposals delayedTOTAL OPERATING EXPENDITURE (72,652) (48,968) (5,017) (25,281) (14,674)CAPITAL INCOMERP91 95 Proceeds from Sale of Assets 217,782 341,153 0 225,630 0 (225,630) Timing: Disposals delayedTOTAL CAPITAL INCOME 217,782 341,153 0 225,630 0CAPITAL EXPENDITURERP93 Plant & Equipment (729,278) (2,085,400) (412,406) (1,039,400) (412,406)

Heavy Replacements (328,093) (1,325,000) (8,150) (740,000) (8,150)55 RPP71 Mower/Slasher (replacement for P2601) (17,909) 0 0 0 0 0

55 RPP84 Truck Heavy (replacement for AU13187) 0 (225,000) 0 (225,000) 0 225,000 Timing: Awaiting quotes.55 RPP85 Mower/Slasher (replacement for AU 14165) (22,840) 0 0 0 0 0

55 RPP86 Trailer (replacement for AU15315) (45,980) 0 0 0 0 0


55 RPP88 Mower/slasher (replacement for P2713) (10,000) 0 0 0 0 0

55 RPP89 Heavy Truck (replacement for AU14328 (174,566) 0 0 0 0 0


55 RPP104 Triaxle Low Loader (replacement for AU9783) 0 (175,000) 0 0 0 0

55 RPP105 Multi Tyre Roller (replacement for AU993) 0 (150,000) 0 (150,000) 0 150,000 Timing: Awaiting quotes.55 RPP106 Mower/Slasher - out front mower (replacement 0 (65,000) 0 (65,000) 0 65,000 Timing: Awaiting quotes.55 RPP107 Mower/Slasher - gang mower (replacement for 0 (25,000) 0 0 0 0

55 RPP108 Road Broom (replacement for P9944) 0 (20,000) 0 (20,000) 0 20,000 Timing: Awaiting invoice55 RPP109 Heavy Truck (replacement for AU13071) 0 (180,000) 0 0 0 0

55 RPP111 Tractor (replacement for P13900) 0 (55,000) 0 0 0 0

55 RPP112 Mower/Slasher - ride on mower (replacement

for P2557)

0 (15,000) (8,150) (15,000) (8,150) 0

55 RPP113 Light Truck (replacement for AU14863) 0 (65,000) 0 (65,000) 0 65,000 Timing: Awaiting quotes.55 RPP114 Excavator (replacement for P27445) 0 (150,000) 0 0 0 0

55 RPP115 Heavy Truck (replacement for P859) 0 (200,000) 0 (200,000) 0 200,000 Timing: Awaiting quotes.Light Replacements (234,698) (302,000) 0 (196,000) 0

55 RPP116 Utility (replacement for AU14203) - TCP 0 (40,000) 0 (40,000) 0 40,000 Timing: Awaiting quotes.55 RPP117 Utility (replacement for AU14618) - FCP 0 (40,000) 0 (40,000) 0 40,000 Timing: Awaiting quotes.55 RPP118 Utility (replacement for AU28915) - P&G 0 (40,000) 0 (40,000) 0 40,000 Timing: Awaiting quotes.55 RPP119 Utility (replacement for AU27956) - Rangers 0 (53,000) 0 0 0 0

55 RPP120 Utility (replacement for AU27990) - Rangers 0 (53,000) 0 0 0 0

55 RPP121 Utility (replacement for AU28083) - P&G 0 (38,000) 0 (38,000) 0 38,000 Timing: Awaiting quotes.55 RPP122 Utility (replacement for AU28085) - Const 0 (38,000) 0 (38,000) 0 38,000 Timing: Awaiting quotes.

New Capital (148,753) (438,400) (404,256) (88,400) (404,256)55 RPP103 Small Truck 0 (63,400) (62,300) (63,400) (62,300) 0

55 RPP123 Electric Cart and Trailer - Caravan Parks 0 (25,000) 0 (25,000) 0 25,000 Timing: Ordered55 RPP124 Grader 0 (350,000) (341,956) 0 (341,956) (341,956) Timing: Budgeted for October

Minor Capital Items (17,734) (20,000) 0 (15,000) 055 RPPM Asset Purchases over $5,000 (17,734) (20,000) 0 (15,000) 0 15,000 Timing: Preparing RFQ

TOTAL CAPITAL EXPENDITURE (729,278) (2,085,400) (412,406) (1,039,400) (412,406)Business Unit Totals

Operating Income 22,408 40,498 0 20,976 0 (20,976)Operating Expenses (72,652) (48,968) (5,017) (25,281) (14,674) 10,607Capital Income 217,782 341,153 0 225,630 0 (225,630)Capital Expenditure (729,278) (2,085,400) (412,406) (1,039,400) (412,406) 626,994


11/10/2016 Page 54 of 62

CARAVAN PARKS - Economic Services


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

Flinders Bay Caravan ParkOPERATING INCOMEFB71 71 Rental Income 643,690 650,000 17,720 29,250 23,077 0FB82 84 Sundry Income 7,861 6,700 64 100 64 0TOTAL OPERATING INCOME 651,551 656,700 17,784 29,350 23,141OPERATING EXPENDITUREFB01 01 Salaries (119,234) (152,958) (9,232) (41,181) (15,176) 26,005 Timing: Seasonal closureFB01 06 Accrued Leave (12,180) (7,488) (576) (2,016) (2,016) 0FB02 02 Superannuation (11,956) (15,586) (961) (4,196) (1,775) 0FB04 05 Training/Conferences (469) (1,030) (50) 0 (100) 0FB05 03 Workers Compensation (3,972) (3,184) (258) (857) (774) 0FB06 04 Protective Clothing (1,218) (1,237) 0 0 0 0FB10 27 Telephone (1,834) (2,000) (100) (250) (376) 0FB15 14 Printing & Stationery (1,256) (1,000) (179) (500) (179) 0FB17 09 Consumables (1,917) (500) 0 (100) (17) 0FB20 15 Equipment Repairs & Maintenance (6,598) (9,425) 0 (2,000) (220) 0FB25 19 Advertising (3,428) (2,400) 0 (1,000) (427) 0FB28 15 Building Maintenance (19,162) (11,330) (896) (1,830) (981) 0FB29 16 Contract Services 0 0 0 0 0 0FB35 25 Utilities - Electricity & Energy (31,465) (36,000) (198) 0 (344) 0FB35 26 Utilities - Water Charges (11,136) (15,000) (52) 0 (52) 0FB36 09 Grounds Maintenance (13,825) (20,000) (1,724) (1,000) (1,724) 0FB40 10 Vehicle Operating Expenses (5,811) (2,722) (267) (1,100) (1,242) 0FB49 22 Stock 0 0 0 0 0 0FB50 17 Special Projects (4,000) (10,000) 0 0 0 0

17 FBS02 Site survey for amalgamating reserves 0 (10,000) 0 0 0 0

FB55 35 Flinders Bay Waste Services (13,179) (14,420) 0 (500) 0 0FB58 12 Non-Capital Equipment (11,067) (12,000) 0 0 (374) 0FB90 50 Profit/Loss on Sale of Assets 0 0 0 0 0 0FB98 51 Depreciation (38,534) (39,600) (3,372) (9,900) (10,342) 0

TOTAL OPERATING EXPENDITURE (312,241) (357,880) (17,864) (66,430) (36,121)CAPITAL INCOMEFB75 70 Capital Grant Income 0 0 0 0 0 0TOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREFB88 55 Buildings (2,238) (110,000) 0 (110,000) 0

55 FBA017 Flinders Bay Redevelopment (2,238) (110,000) 0 (110,000) 0 110,000 Project deferred, require review of infrastructure

FB89 55 Infrastructure 0 (10,000) 0 (10,000) 055 FBA030 Flinders Bay Caravan Park Fencing 0 (10,000) 0 (10,000) 0 0

11/10/2016 Page 55 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

FB93 55 Plant & Equipment 0 0 0 0 0

TOTAL CAPITAL EXPENDITURE (2,238) (120,000) 0 (120,000) 0Turner Caravan ParkOPERATING INCOMETU71 71 Rental Income 1,259,772 1,280,000 49,933 106,000 107,822 0TU82 84 Sundry Income 11,687 11,900 45 1,300 472 0TOTAL OPERATING INCOME 1,271,460 1,291,900 49,978 107,300 108,294OPERATING EXPENDITURETU01 01 Salaries (395,057) (392,104) (19,883) (105,566) (72,030) 33,536 Timing: Seasonal fluctuationTU01 06 Accrued Leave (38,238) (24,284) (1,868) (6,538) (6,538) 0TU02 02 Superannuation (46,409) (44,642) (2,823) (12,019) (9,285) 0TU04 05 Training & Conferences (2,274) (3,090) (139) (88) (340) 0TU05 03 Workers Compensation (6,099) (8,254) (669) (2,222) (2,006) 0TU06 04 Staff Uniforms (1,485) (1,650) 0 (1,200) (98) 0TU07 07 Recruitment (3,614) (3,000) 0 (2,500) 0 0TU10 27 Telephone (3,544) (4,430) (428) (750) (681) 0TU15 14 Printing (969) (1,500) 0 (500) (26) 0TU17 09 Consumables (2,044) (1,350) (315) (200) (652) 0TU20 15 Equipment Repairs & Maintenance (14,533) (12,412) (1,062) (3,000) (1,522) 0TU25 19 Advertising (3,607) (5,620) 0 (2,000) (541) 0TU28 09 Building Maintenance (14,858) (18,695) (359) (4,500) (2,253) 0TU29 16 Contract Services 0 0 0 0 0 0TU35 25 Utilities - Electricity & Energy (69,564) (80,683) (3,003) (6,000) (10,367) 0TU35 26 Utilities - Water Charges (92,391) (109,460) (7,969) (15,000) (8,199) 0TU36 09 Ground Maintenance (30,601) (29,149) (5,010) (4,500) (3,018) 0TU37 24 Legal 0 (4,100) 0 (2,000) 0 0TU40 10 Vehicle Operating Expenses (11,575) (9,402) (457) (2,300) (2,145) 0TU50 17 Special Projects (4,000) 0 0 0 0 0TU55 35 Waste Collection (22,698) (22,330) (1,212) (2,750) (1,212) 0TU58 12 Non-Capital Equipment (7,464) (8,240) 0 (8,240) (374) 0TU98 51 Depreciation (54,807) (60,000) (4,478) (15,000) (13,733) 0TOTAL OPERATING EXPENDITURE (825,831) (844,395) (49,673) (196,873) (135,020)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURE

TU88 55 Buildings (13,400) (825,000) (1,648) (225,000) (1,838)55 TCP35 Quantum hot water systems 0 (100,000) (300) (100,000) (373) 99,627 Delayed - awaiting power upgrade55 TCP44 Dekkers Amenity Block 0 (25,000) 0 (25,000) 0 25,000 Deferred for inclusion with Chalet project55 TCP49 Construction of Chalets (13,400) (700,000) (1,348) (100,000) (1,465) 98,535 Timing: Project commenced

TU89 55 Infrastructure (28,927) (70,000) 0 0 0

11/10/2016 Page 56 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

55 TCP46 Internal Road Upgrades 0 (50,000) 0 0 0 0

55 TCP54 Water pipe upgrade (28,927) 0 0 0 0 0

55 TCP55 Caravan Park Road & Drainage 0 (5,000) 0 0 0 0

55 TCP56 Tentland upgrade - power 0 (5,000) 0 0 0 0

55 TCP57 Churchflats upgrade - power & sumps 0 (10,000) 0 0 0 0

TU93 55 Plant & Equipment 0 0 0 0 055 0 0 0 0 0 0

TOTAL CAPITAL EXPENDITURE (42,327) (895,000) (1,648) (225,000) (1,838)Alexandra Bridge Caravan ParkOPERATING INCOMEAB71 71 Rental Income 107,286 51,500 2,125 4,750 3,826 0TOTAL OPERATING INCOME 107,286 51,500 2,125 4,750 3,826OPERATING EXPENDITUREAB01 01 Salaries (Operating) (14,989) (84,892) (3,379) (22,856) (8,633) 14,223 Timing: Seasonal fluctuationAB01 06 Accured Leave 0 (5,382) (414) (1,449) (1,449) 0AB02 02 Superannuation (452) (8,736) (411) (2,352) (945) 0AB04 05 Training 0 0 0 0 0 0AB05 03 Workers Compensation 0 (1,782) (144) (480) (433) 0AB06 04 Uniforms (22) (1,000) 0 (500) (128) 0AB07 07 Recruitment 0 0 0 0 0 0AB15 09 Printing (360) (1,500) 0 (1,000) (4,200) 0AB17 09 Consumables (3,720) (3,700) 0 (1,500) (134) 0AB20 15 Equipment Repairs & Maintenance (2,446) (8,000) (4,108) (1,000) (3,654) 0AB21 16 Rubbish Disposal (8,296) (8,000) (217) (1,000) (322) 0AB25 19 Advertising 0 0 0 0 0 0AB29 16 Contract Services (67,780) 0 0 0 0 0AB35 25 Utilities (1,006) (1,300) (131) (200) (221) 0AB36 09 Ground Maintenance (11,955) (14,420) (532) (4,000) (5,457) 0AB50 16 Special Projects (3,107) (32,500) 0 (11,000) (5,000)

16 ABS01 Fire Mitigation 0 (17,500) 0 (1,000) 0 0

16 ABS02 Foreshore Management 0 (10,000) 0 (5,000) 0 0

16 ABS03 Dangerous Tree Management 0 (5,000) 0 (5,000) (5,000) 0

AB98 51 Depreciation (3,409) (3,600) (429) (900) (1,316) 0TOTAL OPERATING EXPENDITURE (117,540) (174,812) (9,766) (48,237) (31,890)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREAB88 55 Buildings 0 0 0 0 0

55 ABR04 Solar lighting for toilets 0 0 0 0 0 0

55 ABR08 Camp Kitchen - Redevelopment Plan 0 0 0 0 0 0

AB89 55 Infrastructure (19,526) (95,000) (33,360) (85,000) (34,999)

11/10/2016 Page 57 of 62



Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

55 ABR07 Formalisation of sites (13,196) (85,000) (33,080) (85,000) (34,719) 0

55 ABR09 Camp Kitchen - Infrastructure (6,330) 0 0 0 0 0

55 ABR10 Camp Host Site Preparation 0 (10,000) (280) 0 (280) 0

AB93 55 Plant & Equipment 0 0 0 0 0

TOTAL CAPITAL EXPENDITURE (19,526) (95,000) (33,360) (85,000) (34,999)

Business Unit TotalsOperating Income 2,030,297 2,000,100 69,887 141,400 135,260 0Operating Expenses (1,255,612) (1,377,087) (77,303) (311,540) (203,031) 108,509Capital Income 0 0 0 0 0 0Capital Expenditure (64,090) (1,110,000) (35,007) (430,000) (36,837) 393,163

TOTAL FOR BUSINESS UNIT 710,595 (486,987) (42,424) (600,140) (104,608) 495,532

11/10/2016 Page 58 of 62

BUILDING CONTROL - Economic Services


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEBU81 84 Fees and Charges (GST free) 234,731 218,520 16,167 54,630 48,544 0BU82 84 Sundry Income 4,710 0 225 0 390 0BU88 84 Swimming Pool Inspection Fee 0 0 0 0 0 0TOTAL OPERATING INCOME 239,441 218,520 16,392 54,630 48,934OPERATING EXPENDITUREBU01 01 Salaries (113,347) (124,840) (5,601) (33,611) (23,422) 10,189 Perm: Vacancy filled - commencing OctoberBU01 06 Accrued Leave (16,652) (13,470) (1,036) (3,627) (3,627) 0BU02 02 Superannuation (12,898) (13,910) (1,101) (3,745) (3,665) 0BU03 17 Consultant 0 0 0 0 (2,150) 0BU04 05 Training & Conferences (4,015) (7,623) 0 (2,475) 0 0BU05 03 Workers Compensation (3,217) (2,730) (221) (735) (663) 0BU06 04 Protective Clothing 0 (450) 0 (225) 0 0BU07 7 Recruitment 0 0 (385) 0 (385) 0BU11 27 Mobile Telephone (1) (1,200) 0 (300) 0 0BU12 38 Subscriptions & Publications (3,024) (2,417) 0 (2,417) (454) 0BU24 37 Refreshments & Entertainment 0 0 0 0 0 0BU40 10 Vehicle Operating Expenses (4,086) (4,800) (421) (1,200) (1,538) 0BU41 08 Fringe Benefits Tax (1,794) (144) (11) 0 (33) 0BU60 16 Swimming Pool Inspections 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (159,035) (171,584) (8,775) (48,335) (35,937)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 239,441 218,520 16,392 54,630 48,934 0Operating Expenses (159,035) (171,584) (8,775) (48,335) (35,937) 12,398Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT 80,406 46,936 7,616 6,295 12,997 0

11/10/2016 Page 59 of 62

PUBLIC WORKS OVERHEADS - Other Property and Services


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEWO82 73 Sundry Income 35,158 0 0 0 0 0TOTAL OPERATING INCOME 35,158 0 0 0 0OPERATING EXPENDITUREWO01 01 Salaries (579,693) (534,352) (37,964) (143,864) (140,540) 0WS01 01 Salaries-Survey & Design (48,345) (82,978) (10,620) (22,340) (29,714) 0WO01 06 Accrued Leave (108,188) (52,678) (4,052) (14,183) (14,183) 0WO02 02 Superannuation (94,080) (67,418) (6,975) (18,151) (24,233) 0WO04 05 Training (45,269) (48,500) (2,555) (10,425) (8,951) 0WO05 03 Workers Compensation (58,099) (65,546) (5,309) (17,647) (15,928) 0WO06 04 Protective Clothing (23,269) (24,500) (2,682) (6,000) (3,301) 0WO07 07 Recruitment (6,833) 0 (1,325) 0 (1,325) 0WO11 27 Mobile Telephone (13,806) (20,400) (1,124) (3,600) (3,340) 0WO17 09 Consumables (30,036) (24,000) (7,595) (5,000) (11,753) 0WO20 15 Equipment Repairs & Maintenance (4,195) (6,768) 0 0 (126) 0WO24 37 Refreshments 0 0 0 0 0 0WO25 19 Advertising (6,803) (7,000) 0 (1,000) (4,247) 0WO29 16 Contract Services (4,214) (12,500) (112) (2,500) (112) 0WO35 25 Uitlities (18,110) (21,000) 0 (3,500) (3,340) 0WO36 06 Grounds Maintenance (48,210) (42,000) (11,959) (10,500) (19,117) 0

GM01 Grounds Maintenance - Margaret River (44,383) 0 (11,696) 0 (18,582)

GM02 Grounds Maintenance - Augusta (3,827) 0 (262) 0 (535)

WO40 98 Vehicle Operating Expenses (122,999) (108,000) (8,291) (27,000) (31,526) 0WO41 08 Fringe Benefits Tax (22,194) (12,024) (886) 0 (2,658) 0WO59 01 Unallocated Works Payroll (273,029) (247,274) 0 (66,577) (46,385) 20,192 Timing - Largely determined by leave of staff.WO59 06 Accrued Leave (229,346) (265,070) (39,376) (71,365) (72,984) 0WO60 02 Other - Superannuation (262,519) (313,352) (20,034) (84,364) (63,209) 21,155 TimingWO98 51 Depreciation (46,079) (48,000) (3,966) (12,000) (12,163) 0WO99 99 Less: WOH Allocated 2,063,690 1,884,254 76,787 507,300 197,073 (310,227) Timing - overhead allocation methodology altered

to better reflect the costs associated with procuring and managing materials and contracts. When construction season starts the WOH allocated will increase.

TOTAL OPERATING EXPENDITURE 18,377 (119,106) (88,038) (12,716) (312,060)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITUREWO97 55 Furniture & Equipment (32,500) 0 (13,450) 0 (13,450) (13,450) Perm: CCTV for Depot securityTOTAL CAPITAL EXPENDITURE (32,500) 0 (13,450) 0 (13,450)Business Unit Totals

Operating Income 35,158 0 0 0 0 0Operating Expenses 18,377 (119,106) (88,038) (12,716) (312,060) (299,344)Capital Income 0 0 0 0 0 0Capital Expenditure (32,500) 0 (13,450) 0 (13,450) (13,450)

TOTAL FOR BUSINESS UNIT 21,035 (119,106) (101,488) (12,716) (325,510) (312,794)

11/10/2016 Page 60 of 62

PLANT OPERATING COSTS - Other Property and Services


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMEOC82 73 Sundry Income 2,235 0 0 0 0 0TOTAL OPERATING INCOME 2,235 0 0 0 0OPERATING EXPENDITUREOC02 02 Superannuation (14,128) (20,332) (1,461) (5,474) (4,569) 0OC03 17 Consultant 0 (20,000) 0 (3,000) 0 0OC04 05 Training 0 (5,000) 0 0 0 0OC05 03 Workers Compensation (3,984) (4,044) (328) (1,089) (983) 0OC09 34 Interest on Loans (1,983) 0 0 0 0 0OC11 27 Mobile Phone (568) (720) (52) (180) (149) 0OC13 30 Insurances & Licences (64,771) (66,400) 0 (64,000) (57,112) 0OC17 10 Fuel & Oils (324,660) (390,000) (29,376) (90,000) (68,356) 21,644 Timing: Reduced plant use due to wet weatherOC18 20 Leased Plant (425,139) (296,436) (28,231) (74,109) (85,236) (11,127) Perm: Lease extension for Grader prior to returnOC20 01 Repairs & Parts - Labour (120,195) (185,210) (9,717) (49,864) (34,898) 14,966 Timing: Awaiting invoicesOC20 11 Repairs & Parts - Materials (281,816) (300,000) (40,312) (75,000) (70,675) 0OC20 99 Repairs & Parts - Overhead (129,101) (74,852) (1,989) (20,152) (7,367) 12,785 Timing: Reduced plant use due to wet weatherOC40 98 Plant Operating Costs (1,380) (9,000) (190) (2,700) (838) 0OC58 12 Non-Capital Equipment (1,275) (5,500) 0 (1,000) 0 0OC59 06 Other Labour Costs (28,022) (19,734) (2,076) (5,313) (7,828) 0OC98 51 Plant Depreciation (478,555) (468,000) (53,682) (117,000) (164,218) (47,218) Perm: Increase due to revaluation at 30 JuneOC99 98 Less: POC Allocated 2,030,899 1,944,000 150,697 486,000 415,567 (70,433) Timing: Related to reduced materials and depnTOTAL OPERATING EXPENDITURE 155,323 78,772 (16,717) (22,881) (86,661)CAPITAL INCOMETOTAL CAPITAL INCOME 0 0 0 0 0CAPITAL EXPENDITURETOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 2,235 0 0 0 0 0Operating Expenses 155,323 78,772 (16,717) (22,881) (86,661) (63,780)Capital Income 0 0 0 0 0 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT 157,558 78,772 (16,717) (22,881) (86,661) (63,780)

11/10/2016 Page 61 of 62

OTHER PROPERTY & SERVICES - Other Property and Services


Last Year Actual

2016-17 Approved

Budget

Month of September

YTD BUDGET

YTD ACTUAL

>10% & > $10,000 COMMENTS

OPERATING INCOMESW60 73 Income - Gravel Pit Wallis Rd 0 0 0 0 0 0SW61 73 Income - Grit Pit Kudardup (1 Bussell Hwy) 0 0 0 0 0 0SW62 73 Income - Gravel Pit Davis Rd 0 0 0 0 0 0SW63 73 Income - Mulch 0 0 0 0 0 0SW64 93 Land Held for Resale - Write Up 11,000 0 0 0 0 0SW82 73 Sundry Income 5,968 0 22,571 0 22,571 22,571 Perm: Limesand Royalties (to be tsf to Reserve)SW83 73 Income - Lime Pit - Redgate 0 0 0 0 0 0SW86 73 Workers Compensation Recovered 5,073 40,000 345 10,000 548 0SW87 73 Workers Compensation - Performance Based

Contributions0 0 0 0 0 0

SW90 94 Profit on Sale of Assets 0 0 0 0 0 0TOTAL OPERATING INCOME 22,041 40,000 22,916 10,000 23,119OPERATING EXPENDITURESW36 16 Expenses - Lime Pit - Redgate 0 (2,000) 0 0 0 0SW38 16 Expense - Gravel Pit Wallis Rd (1,688) (2,000) 0 0 0 0SW39 16 Expense - Grit Pit Kudardup (1 Bussell Hwy) (1,218) (1,000) 0 0 0 0SW40 16 Expense - Gravel Pit Davis Rd 0 0 0 0 0 0SW41 16 Mulch - Expenses 0 (2,000) 0 0 0 0SW50 01 Workers Compensation Paid (5,215) (40,000) 0 (10,000) (406) 0SW51 RDO Control Account 830 0 400 0 (25) 0SW37 17 Land sale costs (18,516) (10,000) 0 0 (9,072) 0SW49 22 Land Held for Resale write down 0 0 0 0 0 0SW90 50 Profit (Loss) on Sale of Assets (223,578) (180,000) 0 (180,000) (180,000) 0SW98 Unallocated Salaries & Wages 0 0 0 0 0 0TOTAL OPERATING EXPENDITURE (249,384) (237,000) 400 (190,000) (189,504)CAPITAL INCOMESW91 95 Proceeds from Sale of Assets 909,000 300,000 0 300,000 300,000 0TOTAL CAPITAL INCOME 909,000 300,000 0 300,000 300,000CAPITAL EXPENDITURESW88 55 Land 0 0 0 0 0 0SW89 55 Buildings 0 0 0 0 0 0TOTAL CAPITAL EXPENDITURE 0 0 0 0 0Business Unit Totals

Operating Income 22,041 40,000 22,916 10,000 23,119 13,119Operating Expenses (249,384) (237,000) 400 (190,000) (189,504) 0Capital Income 909,000 300,000 0 300,000 300,000 0Capital Expenditure 0 0 0 0 0 0

TOTAL FOR BUSINESS UNIT 681,656 103,000 23,316 120,000 133,616 13,616

11/10/2016 Page 62 of 62


11.4 Corporate and Community Services 11.4.5 PROPOSED TIMETABLE FOR PREPARATION OF THE

LONG TERM FINANCIAL PLAN AND BUDGET

Attachment 1 – Timetable for preparation of Long Term Financial Plan and 2017-18 Budget

Proposed timetable for preparation of Long Term Financial Plan and 2017-18 BudgetWeek ending:

Task Task Description Critical

Dependency

Overall

Responsibilty

Critical

Date

Council

Meeting

28-Oct 4-Nov 11-Nov 18-Nov 25-Nov 2-Dec 9-Dec 16-Dec 23-Dec Break 13-Jan 20-Jan 27-Jan 3-Feb 10-Feb 17-Feb 24-Feb 3-Mar 10-Mar 17-Mar 24-Mar 31-Mar 7-Apr 14-Apr 21-Apr 28-Apr 5-May 12-May 19-May 26-May 2-Jun 9-Jun 16-Jun 23-Jun 30-Jun 7-Jul 14-Jul 21-Jul 28-Jul 4-Aug 11-Aug

Long Term Financial Plan A Ross

L.1.1 Obtain updated model template 28-Oct

L.1.2 Update model with 2016-17 Budget as a base

L.1.3 Request updated Capital Works projects/program (including 1 page project summaries)

L.1.4 Prepare assumptions & possible scenarios

L.1.5 Councillor Strategic Planning day (obtain input on assumptions & scenarios) 16-Nov # #

L.1.6 Update Assumptions & Scenarios to reflect Council input

L.1.7 Input Operating Revenue changes

L.1.8 Input Operating Expenditure changes

L.1.9 Input Plant Replacement Program

L.1.10 Input Forward Capital Works Program L.1.3

L.1.11 Update Capital Grants

L.1.12 Update Loan Borrowings

L.1.13 Update Reserve Transfers

L.1.14 Balance Plan by adjusting expenditures and funding

L.1.15 Prepare Scenarios L.1.5

L.1.16 Provide output of first draft plan to ELT 24-Jan

L.1.17 Draft LTFP document including text & model outputs

L.1.18 Update Council at Councillor Strategic Planning day (not confirmed) 15-Feb # #

L.1.19 Amend plan with any changes from Council and rebalance

L.1.20 LTFP Workshop with Council 8-Mar # #

L.1.21 Amend plan with any changes and rebalance

L.1.22 Discuss updated draft plan with ELT and amend if necessary 21-Mar

L.1.23 Prepare Agenda item

L.1.24 Agenda item to Council meeting 12-Apr # #

Fees and Charges V Scott/A Ross

F.1.1 Prepare templates

F.1.2 Distribute templates to Managers

F.1.3 Templates returned

F.1.4 Prepare Fees and Charges Schedule

F.1.5 Review Fees and Charges Schedule

F.1.6 Distribute draft Schedule to Managers

F.1.7 Comments received on draft Schedule

F.1.8 Updated schedule provided to ELT

F.1.9 Prepare Agenda item

F.1.10 Fees and Charges approved for advertising 10-May # #

F.1.11 2 weeks local public notice required F.1.10

F.1.12 Consider any submissions

F.1.13 Update Schedule

F.1.14 Prepare Agenda item

F.1.15 Adopt Fees and Charges for implementation on 30 June F.1.11 28-Jun # #

F.1.16 Adopt Fees and Charges as part of Budget F.1.15 26-Jul # #

Property Rates V Scott/A Ross

R.1.1 Councillor Strategic Planning day (provide input on rating options) 16-Nov # #

R.1.2 Prepare rating model options

R.1.3 Discuss rating options with ELT

R.1.4 Councillor Strategic Planning day (not confirmed) 15-Feb # #

R.1.5 Receive updated UV Roll from Landgate

R.1.6 Rerun rating model options before values updated

R.1.7 Update and reconcile database with new UV values

R.1.8 Run rating model options with new values R.1.5

R.1.9 Discuss results with ELT

R.1.10 Prepare rate modelling presentation

R.1.11 Prepare and discuss rating information strategy

R.1.12 Rate model briefing to Council 26-Apr # #

R.1.13 Prepare Agenda item on rates to be advertised

R.1.14 Rates approved for advertising 10-May # #

R.1.15 Statement of Objects and Reasons approved 10-May # #

R.1.16 3 weeks local public notice required from 12/5 or 19/5 R.1.14 12-Jun

R.1.17 Book Zipform for rate notice printing and distribution

R.1.18 Prepare Agenda item on rate submissions 13-Jun

R.1.19 Rate submissions considered by Council 28-Jun # #

R.1.20 Seeking of Ministerial approval approved by Council 28-Jun # #

R.1.21 Seek Ministerial approval for vacant land category R.1.19 29-Jun

R.1.22 Ministerial approval received (allow 3 weeks) 20-Jul

R.1.23 Prepare and finalise rating leaflet

R.1.24 Prepare Agenda item on rates adoption 17-Jul

R.1.25 Rates adopted 26-Jul # #

R.1.26 Rate file sent to printer R.1.25 31-Jul

R.1.27 Rate notices distributed 7-Aug

R.1.28 First due date for Rate notices 12-Sep

2016-17 Budget A Ross

B.1.1 Review and reference LTFP for assumptions, etc

B.1.2 Prepare Budget templates

B.1.3 Distribute templates to Managers 28-Feb

B.1.4 Budget templates returned 24-Mar

B.1.5 Obtain Payroll Masterfile from HR based on FTEs at 31/3 31-Mar

B.1.6 Calculate Labour budget by employee for full employment B.1.5

B.1.7 Enter labour budgets into templates

B.1.8 Obtain training data (per TNA) from HR 14-Apr

B.1.9 Enter training data into templates

B.1.10 Review labour with Council (confidential briefing) 26-Apr # #

B.1.11 Review templates received and correct data B.1.4

B.1.12 Calculate labour overhead rate

B.1.13 Calculate Budgets for Works (as requires overhead rate)

B.1.14 Load budget templates version 1 B.1.11 5-May

B.1.15 Business Units to review budget templates version 1 B.1.14 19-May

B.1.16 Enter budget comments

B.1.17 Compile draft budget version 1

B.1.18 Discuss draft budget version 1 with SLT/ELT 30-May

B.1.19 Process amendments

B.1.20 Distribute draft budget to Council for Workshop

B.1.21 Budget Workshop with Council B.1.17 7-Jun # #

B.1.22 Process amendments

B.1.23 Finalise draft Budget 16-Jun

B.1.24 Prepare agenda item on draft Budget

B.1.25 Council review and consider budget efficiency measures B.1.23 28-Jun # #

B.1.26 Council consider and approve draft Budget B.1.23 28-Jun # #

B.1.27 Process any Budget amendments based on Council feedback

B.1.28 Update Budget with carryovers advised by staff 7-Jul

B.1.29 Prepare Budget text and graphics

B.1.30 Finalise and compile Budget 14-Jul

B.1.31 Prepare Agenda item for Budget adoption 17-Jul

B.1.32 Budget adopted B.1.30 26-Jul # #

B.1.33 Provide Budget to DLGC B.1.32

11.4 Corporate and Community Services Attachments Part 1.pdf · 180 5 October 2016 Shire President...

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Transcript of 11.4 Corporate and Community Services Attachments Part 1.pdf · 180 5 October 2016 Shire President...